{"url_path":"/sec/iotr/10-k/2026/item-16b","section_key":"item-16b","section_title":"Item 16B CODE OF ETHICS**","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":187,"has_tables":true,"body_markdown":"**ITEM 16B. CODE OF ETHICS**\n\n \n\nWe have adopted a Code of Ethics and Business\nConduct, or the Code of Ethics, that is applicable to all of our employees, officers and directors and is available on our website at\nhttps://io3.sg/. Information contained on, or that can be accessed through, our website does not constitute a part of this Annual Report\nand is not incorporated by reference herein. If we make any amendment to the Code of Ethics or grant any waivers, including any implicit\nwaiver, from a provision of the Code of Ethics, we will disclose the nature of such amendment or waiver on our website to the extent required\nby the rules and regulations of the SEC. Under Item 16B of Form 20-F, if a waiver or amendment of the Code of Ethics applies to our principal\nexecutive officer, principal financial officer, principal accounting officer or controller and relates to standards promoting any of the\nvalues described in Item 16B(b) of Form 20-F, we are required to disclose such waiver or amendment on our website in accordance with the\nrequirements of Instruction 4 to such Item 16B."}