{"url_path":"/sec/iotr/10-k/2026/item-16j","section_key":"item-16j","section_title":"Item 16J INSIDER TRADING POLICIES**","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":99,"has_tables":true,"body_markdown":"**ITEM 16J. INSIDER TRADING POLICIES**\n\n \n\nBefore listing on the Nasdaq Stock Market on April\n10, 2025, we had adopted an insider trading policy that applies to all our executive officers, directors, employees, and other\npersons who have access to material nonpublic information about us as determined by our board of directors. The insider trading policy\ncodifies the legal and ethical principles that govern trading in our securities by persons associated with the Company that may possess\nmaterial nonpublic information relating to the Company. A copy of the insider trading policy is filed as Exhibit 11.2 to this Annual Report."}