{"url_path":"/sec/gibow/10-k/2026/item-11","section_key":"item-11","section_title":"Item 11 QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/2034520/0001493152-26-023628-index.html","accession_number":"0001493152-26-023628","cik":"0002034520","ticker":"GIBO","issuer_name":"GIBO HOLDINGS Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/2034520/0001493152-26-023628-index.html","primary_entity_key":"0002034520","primary_entity_name":"GIBO HOLDINGS Ltd"},"word_count":279,"has_tables":true,"body_markdown":"**ITEM\n11. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**\n\n \n\n**Interest\nrate risk**\n\n \n\nWe\nare exposed to interest rate risk on our interest-bearing assets and liabilities. As part of our asset and liability risk management,\nwe review and take appropriate steps to manage our interest rate exposures on our interest-bearing assets and liabilities. We have not\nbeen exposed to material risks due to changes in market interest rates, and not used any derivative financial instruments to manage the\ninterest risk exposure during the years ended December 31, 2025, 2024 and 2023.\n\n \n\n**Inflation\nrisk**\n\n \n\nInflationary\nfactors, such as increases in personnel and overhead costs, could impair our operating results. Although we do not believe that inflation\nhas had a material impact on our financial position or results of operations to date, a high rate of inflation in the future may have\nan adverse effect on our ability to maintain current levels of gross margin and operating expenses as a percentage of sales revenue if\nthe revenues do not increase with such increased costs.\n\n \n\n**Liquidity\nrisk**\n\n \n\nWe\nare also exposed to liquidity risk, which is risk that we will be unable to provide sufficient capital resources and liquidity to meet\nour commitments and business needs. Liquidity risk is controlled by the application of financial position analysis and monitoring procedures.\nWhen necessary, we will turn to other financial institutions and related parties to obtain short-term funding to cover any liquidity\nshortage.\n\n \n\n**Foreign\nexchange risk**\n\n \n\nOur\nfunctional currency and reporting currency are both USD. We are exposed to foreign exchange risk in respect of our operating activities\nwhen purchase of services in Hong Kong or other areas is using transaction currency other than USD."}