{"url_path":"/sec/hiho/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 Financial Information.**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1026785/0001213900-26-077959-index.html","accession_number":"0001213900-26-077959","cik":"0001026785","ticker":"HIHO","issuer_name":"HIGHWAY HOLDINGS LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1026785/0001213900-26-077959-index.html","primary_entity_key":"0001026785","primary_entity_name":"HIGHWAY HOLDINGS LTD"},"word_count":233,"has_tables":true,"body_markdown":"**Item 8. Financial Information.**\n\n \n\nA. Consolidated Statements and Other Financial\nInformation\n\n \n\nThe Company has included consolidated financial\nstatements as part of this annual report.\n\n \n\nB. Significant Changes\n\n \n\nThe Company has not experienced any significant\nchanges since the date of our audited consolidated financial statements included in this annual report.\n\n \n\nC. Dividend Policy.\n\n \n\nThe Company pays a cash dividend to the holders\nof its Common Shares at the discretion of the Board, subject to the Company’s profitability and cash position. The Company declared\nno dividend payments during the fiscal year ended March 31, 2026.\n\n \n\nDividends are declared and paid at the discretion\nof the Board of Directors and depend upon, among other things, the Company’s results of operations, the anticipated future earnings\nof the Company, the success of the Company’s business activities, the Company’s capital requirements, and the general financial\nconditions of the Company. Furthermore, since the payment of dividends is at the discretion of the Board, no assurance can be given that\nthe Company will pay any dividends in the future even if the Company has a profitable year or is otherwise capable of doing so.\n\n \n\nD. Legal Proceedings.\n\n \n\nThe Company may occasionally become subject to\nlegal proceedings and claims that arise in the ordinary course of its business. However, the Company is not currently subject to any pending\nlegal proceedings that involve amounts that are material to the Company’s financial condition.\n\n** **\n\n50"}