{"url_path":"/sec/ifbd/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 FINANCIAL INFORMATION**","topic":"sec","document":{"doc_type":"20-F/A","doc_date":"2026-06-12","source_url":"https://www.sec.gov/Archives/edgar/data/1815566/0001731122-26-000847-index.html","accession_number":"0001731122-26-000847","cik":"0001815566","ticker":"IFBD","issuer_name":"Infobird Co., Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1815566/0001731122-26-000847-index.html","primary_entity_key":"0001815566","primary_entity_name":"Infobird Co., Ltd"},"word_count":290,"has_tables":true,"body_markdown":"**ITEM 8. FINANCIAL INFORMATION**\n\n \n\n**A. Consolidated Statements and Other Financial Information**\n\n \n\nSee “Item 18. Financial\nStatements” for our audited consolidated financial statements filed as part of this annual report.\n\n \n\n99\n\n \n\n \n\n**A.7 Legal Proceedings**\n\n \n\nWe are not currently a party\nto any legal or arbitration proceedings, including those relating to bankruptcy, receivership or similar proceedings and those involving\nany third party, nor any governmental proceedings pending or known to be contemplated, that in the opinion of our management would have\na material adverse effect on our business or that may have, or have had in the recent past, significant effects on our financial position\nor profitability. However, from time to time, we may be involved in legal proceedings or be subject to claims arising out of our operations.\nAmounts accrued, as well as the total amount of reasonably possible losses with respect to such matters, individually and in the aggregate,\nare not deemed to be material to the consolidated financial statements.\n\n \n\n**A.8 Dividend Policy**\n\n \n\nWe have never declared or paid\na dividend, and we do not anticipate declaring or paying dividends in the foreseeable future. We intend to retain all available funds\nand any future earnings to fund the development and expansion of our business.\n\n  \n\nWe are a holding company incorporated\nin the Cayman Islands. We may rely on dividends from our subsidiaries in China for our cash requirements, including any payment of dividends\nto our shareholders. PRC and Hong Kong regulations may restrict the ability of our PRC and Hong Kong subsidiaries to pay dividends to\nus.\n\n \n\n**B. Significant Changes**\n\n \n\nOther than as described elsewhere\nin this annual report, we have not experienced any significant changes since the date of our audited consolidated financial statements\nincluded in this annual report."}