{"url_path":"/sec/iotr/10-k/2026/item-18","section_key":"item-18","section_title":"Item 18 **ITEM 18. FINANCIAL STATEMENTS**","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":38,"has_tables":true,"body_markdown":"Item 18.\n\n \n\n**ITEM 18. FINANCIAL STATEMENTS**\n\n \n\nOur audited financial statements are included as the “F”\npages attached to this Annual Report.\n\n \n\nAll financial statements in this Annual Report,\nunless otherwise stated, are presented in accordance with U.S. GAAP."}