{"url_path":"/sec/iotr/10-k/2026/item-10","section_key":"item-10","section_title":"Item 10 ADDITIONAL INFORMATION**","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":660,"has_tables":true,"body_markdown":"**ITEM 10. ADDITIONAL INFORMATION**\n\n \n\n**10.A. Share Capital**\n\n \n\nNot applicable.\n\n \n\n**10.B. Memorandum and Articles of Association**\n\n \n\nSummaries of material provisions\nof our memorandum and articles of association currently in effect and of the Companies Act, insofar as they relate to the material terms\nof the Ordinary Shares, are contained in the “*Exhibit 2.1. Description of Securities Registered Pursuant to Section 12 of the\nExchange Act*” to this Annual Report, which are incorporated herein by reference.\n\n* *\n\n**10.C. Material Contracts**\n\n \n\nAll material contracts governing\nthe business of the Company are described elsewhere in this Annual Report or in the information incorporated by reference herein.\n\n \n\n**10.D. Exchange Controls**\n\n \n\n**Cayman Islands**\n\n \n\nUnder the laws of the Cayman\nIslands, there are currently no restrictions on the export or import of capital, including foreign exchange controls or restrictions that\naffect the remittance of dividends, interest or other payments to non-resident holders of the Ordinary Shares. \n\n \n\n74\n\n \n\n  \n\n**Singapore**\n\n** **\n\nSingapore maintains a liberal\nforeign exchange policy and does not impose exchange controls. The Singapore Dollar is freely convertible, and there are generally no\nrestrictions on the remittance of capital or profits into or out of Singapore. Residents and non-residents are permitted to hold and deal\nin foreign currency accounts, and both inward and outward investment flows are unrestricted.\n\n \n\nThe Monetary Authority of\nSingapore (MAS) administers Singapore’s exchange rate policy but does not regulate the use or transfer of foreign exchange for most\ncommercial or investment purposes. However, financial institutions in Singapore are required to comply with anti-money laundering (AML)\nand countering the financing of terrorism (CFT) regulations, and certain transactions may be subject to reporting or regulatory oversight\nunder the MAS Act or related legislation.\n\n \n\nAs of the date of this Annual\nReport, the government of Singapore does not impose restrictions or conditions on the repatriation of profits, dividends, or capital by\nforeign investors. Nonetheless, any material changes to exchange control regulations could affect the ability to transfer funds into or\nout of Singapore.\n\n \n\n**10.E. Taxation**\n\n \n\nA description of material\nCayman Islands, U.S. federal income, and Singapore tax consequences of the acquisition, ownership and disposition of the Ordinary\nShares is set forth in the section entitled “Material Income Tax Considerations” of the registration statement on Form F-1\n(File No. 333-276674), initially filed with the SEC on January 24, 2024, and declared effective by the SEC on December 31, 2024, as further\namended by post-effective amendments declared effective by the SEC on March 31, 2025, which section is incorporated herein by reference.\n\n \n\n**10.F. Dividends and Paying Agents**\n\n \n\nNot applicable.\n\n \n\n**10.G. Statement by Experts**\n\n \n\nNot applicable.\n\n \n\n**10.H. Documents on Display**\n\n \n\nWe are subject to the informational\nrequirements of the Exchange Act as a foreign private issuer and file reports and other information with the SEC, including annual reports\non Form 20-F and reports on Form 6-K. Reports and other information filed by us with the SEC, including this Annual Report, may be viewed\nfrom the SEC’s Internet site at http://www.sec.gov. In addition, we will provide hard copies of our Annual Report free of charge\nto shareholders upon request.\n\n \n\nStatements made in this Annual\nReport as to the contents of any document referred to are not necessarily complete. With respect to each such document filed as an exhibit\nto this Annual Report, reference is made to the exhibit for a more complete description of the matter involved, and each such statement\nshall be deemed qualified in its entirety by such reference.\n\n \n\nAs a foreign private issuer,\nwe are exempt from the rules under the Exchange Act prescribing the furnishing and content of quarterly reports and proxy statements,\nand officers, directors and principal shareholders are exempt from the short-swing profit recovery provisions contained in Section 16\nof the Exchange Act.\n\n \n\n**10.I. Subsidiary Information**\n\n \n\nNot applicable.\n\n \n\n**10.J. Annual Report to Security Holders**\n\n \n\nIf we are required to provide\nan annual report to security holders, we will submit the annual report to security holders in electronic format in accordance with the\nEDGAR Filer Manual.\n\n \n\n75"}