{"url_path":"/sec/iotr/10-k/2026/item-12","section_key":"item-12","section_title":"Item 12 DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES**","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":34,"has_tables":true,"body_markdown":"**ITEM 12. DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES**\n\n** **\n\n**12.A. Debt Securities**\n\n** **\n\nNot applicable.\n\n \n\n**12.B. Warrants and Rights**\n\n** **\n\nNot applicable.\n\n \n\n**12.C. Other Securities**\n\n** **\n\nNot applicable.\n\n \n\n**12.D. American Depositary Shares**\n\n** **\n\nNot applicable.\n\n \n\n77\n\n \n\n ** **\n\n**PART II**"}