{"url_path":"/sec/hubc/10-k/2026/item-3d","section_key":"item-3d","section_title":"Item 3D “Key Information —Risk Factors” and in Item 5A. “Operating and Financial Review” of this Annual","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-07-17","source_url":"https://www.sec.gov/Archives/edgar/data/1905660/0001213900-26-079236-index.html","accession_number":"0001213900-26-079236","cik":"0001905660","ticker":"HUBC","issuer_name":"Hub Cyber Security Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1905660/0001213900-26-079236-index.html","primary_entity_key":"0001905660","primary_entity_name":"Hub Cyber Security Ltd."},"word_count":256,"has_tables":true,"body_markdown":"Item 3D. “Key Information —Risk Factors” and in Item 5A. “Operating and Financial Review” of this Annual\nReport, we are not aware of any trends, uncertainties, demands, commitments or events that are reasonably likely to have a material effect\non our results of operations or financial condition, liquidity or capital resources, or that caused the disclosed financial information\nto be not necessarily indicative of future operating results or financial condition.\n\n \n\n**E. Critical Accounting Estimates**\n\n \n\nWe describe our significant\naccounting policies and estimates in Note 3 to our annual financial statements for the year ended December 31, 2025. We believe that these\naccounting policies and estimates are critical in order to fully understand and evaluate our financial condition and results of operations.\n\n \n\nWe prepare our financial statements\nin accordance with IFRS as issued by the IASB.\n\n \n\nThe preparation of financial\nstatements in conformity with IFRS requires management to make accounting estimates and assessments that involve use of judgment and that\naffect the amounts of assets and liabilities presented in the financial statements, the disclosure of contingent assets and liabilities\nat the dates of the financial statements, the amounts of revenues and expenses during the reporting periods and the accounting policies\nadopted by the Company. Actual results could differ from those estimates.\n\n \n\n**Recent Accounting Pronouncements**\n\n \n\nSee Note 4 to our audited\nconsolidated financial statements for the year ended December 31, 2025 included in this Annual Report for recently adopted accounting\npronouncements and recently issued accounting pronouncements not yet adopted as of the date of this Annual Report.\n\n \n\n101"}