{"url_path":"/sec/hcai/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 Financial Information**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-13","source_url":"https://www.sec.gov/Archives/edgar/data/1958399/0001213900-26-055775-index.html","accession_number":"0001213900-26-055775","cik":"0001958399","ticker":"HCAI","issuer_name":"Huachen AI Parking Management Technology Holding Co., Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1958399/0001213900-26-055775-index.html","primary_entity_key":"0001958399","primary_entity_name":"Huachen AI Parking Management Technology Holding Co., Ltd"},"word_count":538,"has_tables":true,"body_markdown":"**Item\n8. Financial Information**\n\n \n\n**8.A. Consolidated Statements and Other Financial\nInformation**\n\n \n\nPlease refer to “Item\n18. Financial Statements.”\n\n \n\n76\n\n \n\n**Legal and Administrative Proceedings**\n\n \n\nWe may from time to time be\nsubject to various legal or administrative claims and proceedings arising in the ordinary course of our business. We are currently not\na party to any pending any material legal or administrative proceedings and are not aware of any events that are likely to lead to any\nsuch proceedings.\n\n \n\nAs of the date of this annual\nreport, we are not a party to, and we are not aware of any threat of, any legal proceeding that, in the opinion of our management, is\nlikely to have a material adverse effect on our business, financial condition or operations, nor have we experienced any incident of non-compliance\nwhich, in the opinion of our directors, is likely to materially and adversely affect our business, financial condition or operations.\n\n \n\nLitigation or any other legal\nor administrative proceeding, regardless of the outcome, is likely to result in substantial costs and diversion of our resources, including\nour management’s time and attention. For potential impact of legal or administrative proceedings on us, see “Item\n3. Key Information — 3.D. Risk Factors—Risks Related to Our Business and Industry—*Regulatory actions,\nlegal proceedings and customer complaints against us could harm our reputation and have a material adverse effect on our business, results\nof operations, financial condition and prospects. Our directors, management, shareholders and employees may also from time to time be\nsubject to legal proceedings, which could adversely affect our reputation and results of operations*” and “Item\n3. Key Information — 3.D. Risk Factors—Risks Related to Our Business and Industry— *We may be subject\nto intellectual property infringement claims.*”.\n\n \n\n**Dividend Policy**\n\n \n\nWe do not have any plan to\ndeclare or pay any cash dividends on our Class A Ordinary Shares in the foreseeable future. We currently intend to retain most, if not\nall, of our available funds and any future earnings to support operations and to finance the growth and development of the business. Any\nfuture determination relating to our dividend policy will be made at the discretion of our Board of Directors and will depend on a number\nof factors, including future earnings, capital requirements, financial condition and future prospects and other factors the Board of Directors\nmay deem relevant.\n\n \n\nIf we determine to pay dividends\non any of our Class A Ordinary Shares in the future, as a holding company, we will be dependent on receipt of funds from our operating\nsubsidiaries. Dividend distributions from our PRC subsidiaries to us are subject to PRC taxes, such as withholding tax. In addition, regulations\nin the PRC currently permit payment of dividends of a PRC company only out of accumulated distributable after-tax profits as determined\nin accordance with its articles of association and the accounting standards and regulations in China. PRC regulations may restrict the\nability of our PRC subsidiary to pay dividends to us. See “*PRC Regulation —Regulations on Foreign Currency Exchange*”\nand “*PRC Regulation — Regulations on Dividend Distribution.*”\n\n  \n\n**8.B. Significant Changes**\n\n \n\nExcept\nas otherwise disclosed in this report, we have not experienced any significant changes since the date of our audited consolidated financial\nstatements included herein."}