{"url_path":"/sec/iotr/10-k/2026/cover-page","section_key":"cover-page","section_title":"Cover Page","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-07-07","source_url":"https://www.sec.gov/Archives/edgar/data/1997637/0001213900-26-075976-index.html","accession_number":"0001213900-26-075976","cik":"0001997637","ticker":"IOTR","issuer_name":"iOThree Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1997637/0001213900-26-075976-index.html","primary_entity_key":"0001997637","primary_entity_name":"iOThree Ltd"},"word_count":965,"has_tables":true,"body_markdown":"**UNITED STATES**\n\n**SECURITIES AND EXCHANGE COMMISSION**\n\n**Washington, D.C. 20549**\n\n \n\n**FORM 20-F**\n\n \n\n(Mark one)\n\n☐\n**REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\n**OR**\n\n \n\n☒\n**ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\n**For the fiscal year ended March 31, 2026**\n\n \n\n**OR**\n\n \n\n☐\n**TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\n**For the transition period from __________ to\n_________**\n\n \n\n**OR**\n\n \n\n☐\n**SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\n**Date of event requiring this shell company report\n__________**\n\n \n\nCommission file number **001-42594**\n\n \n\n  **iOThree Limited**  \n\n(Exact name of the Registrant as specified in its\ncharter)\n\n \n\n \n**Not Applicable**\n \n\n(Translation of Registrant’s name into English)\n\n \n\n \n**Cayman Islands**\n \n\n(Jurisdiction of incorporation or organization)\n\n \n\n  **161 Kallang Way, #07-01 and #07-08, Singapore 349247**  \n\n(Address of principal executive offices)\n\n \n\n**Eng Chye Koh, Chief Executive Officer and Chairman**\n\n**Tel: +65 3105 1699**\n\n**Email: ir@io3.sg**\n\n  **161 Kallang Way, #07-01 and #07-08, Singapore 349247**  \n\n(Name, Telephone, E-mail and/or Facsimile number\nand Address of Company Contact Person)\n\n \n\nSecurities registered or to be registered pursuant to Section 12(b)\nof the Act:\n\n \n\n**Title of each class**   **Trading Symbol**   **Name of each exchange on which registered**\n\nOrdinary Shares, par value $0.0625 per share   IOTR   The Nasdaq Stock Market LLC\n\n \n\nSecurities registered or to be registered pursuant to Section 12(g)\nof the Act:\n\n \n\n \nNone\n \n\n \n(Title of Class)\n \n\n \n\nSecurities for which there is a reporting obligation pursuant to Section\n15(d) of the Act:\n\n \n\n \nNone\n \n\n \n(Title of Class)\n \n\n \n\n \n\n \n\n \n\nIndicate the number of outstanding shares of each\nof the issuer’s classes of capital or common stock as of the close of the period covered by the annual report: As of March 31, 2026,\n2,296,566 Ordinary Shares, par value $0.0625 per share, and 1,831,675 Class A shares, par value $0.0625 per share.\n\n \n\nIndicate by check mark if the registrant is a well-known seasoned issuer,\nas defined in Rule 405 of the Securities Act.\n\n \n\n  ☐ Yes ☒ No\n\n \n\nIf this report is an annual or transition report,\nindicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act\nof 1934.\n\n \n\n  ☐ Yes ☒ No\n\n \n\nNote – Checking the box above will not relieve\nany registrant required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 from their obligations\nunder those Sections.\n\n \n\nIndicate by check mark whether the registrant\n(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months\n(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements\nfor the past 90 days.\n\n \n\n  ☒ Yes ☐ No\n\n \n\nIndicate by check mark whether the registrant\nhas submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405\nof this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).\n\n \n\n  ☒ Yes ☐ No\n\n \n\nIndicate by check mark whether the registrant\nis a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growth company. See definition of “large\naccelerated filer,” “accelerated filer,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.\n\n \n\nLarge Accelerated filer ☐ Accelerated filer ☐ Non-accelerated filer ☒\n\n    Emerging Growth Company ☒\n\n \n\nIf an emerging growth\ncompany that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not\nto use the extended transition period for complying with any new or revised financial accounting standards† provided pursuant to\nSection 13(a) of the Exchange Act. ☐\n\n \n\n†\nThe term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.\n\n \n\nIndicate by check mark\nwhether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal\ncontrol over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting\nfirm that prepared or issued its audit report. ☐\n\n \n\nIf securities are registered\npursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing\nreflect the correction of an error to previously issued financial statements. ☐\n\n \n\nIndicate by check mark\nwhether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by\nany of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐\n\n \n\nIndicate by check mark which basis of accounting\nthe registrant has used to prepare the financial statements included in this filing:\n\n \n\nUS GAAP ☒ International Financial Reporting Standards as issued Other ☐\n\n  by the International Accounting Standards Board ☐   \n\n \n\nIf “Other” has been checked in response\nto the previous question, indicate by check mark which financial statement item the registrant has elected to follow.\n\n \n\n \n☐ Item 17\n☐  Item 18\n\n \n\nIf this is an annual report, indicate by check\nmark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).\n\n \n\n  ☐ Yes ☒ No\n\n \n\n(APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY\nPROCEEDINGS DURING THE PAST FIVE YEARS)\n\n \n\nIndicate by check mark whether the registrant\nhas filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent\nto the distribution of securities under a plan confirmed by a court.\n\n \n\n \n☐ Yes\n☐ No\n\n \n\n \n\n \n\n \n\n \n\n**Annual Report on Form 20-F**\n\n**Year Ended March 31, 2026**\n\n \n\n**TABLE OF CONTENTS**\n\n \n\n \n \n**Page**\n\n \n[**PART I**](#a_001)"}