{"url_path":"/sec/jxg/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 FINANCIAL INFORMATION**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1546383/0001213900-26-057231-index.html","accession_number":"0001213900-26-057231","cik":"0001546383","ticker":"JXG","issuer_name":"JX Luxventure Group Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1546383/0001213900-26-057231-index.html","primary_entity_key":"0001546383","primary_entity_name":"JX Luxventure Group Inc."},"word_count":549,"has_tables":true,"body_markdown":"**ITEM 8. FINANCIAL INFORMATION**\n\n \n\n**A. Consolidated Statements and Other Financial\nInformation**\n\n \n\n**Financial Statements**\n\n \n\nWe have appended consolidated financial statements\nfiled as part of this report. See Item 18 “Financial Statements.”\n\n \n\n**Legal Proceedings**\n\n \n\nWe may be subject to legal proceedings, investigations\nand claims incidental to the conduct of our business from time to time. We are currently not party to any legal or arbitration proceedings,\nincluding those relating to bankruptcy, receivership or similar proceedings and those involving any third party, which may have, or have\nhad in the recent past, significant effects on our financial position or profitability.\n\n  \n\n**Dividend Policy**\n\n \n\nWe are a holding company incorporated in the Marshall\nIslands. As a Marshall Islands company, we may only declare and pay dividends except when the corporation is insolvent or would thereby\nbe made insolvent or when the declaration or payment would be contrary to any restrictions contained in our Restated Articles. Dividends\nmay be declared and paid out of surplus only; but in case there is no surplus, dividends may be declared or paid out of the net profits\nfor the fiscal year in which the dividend is declared and for the preceding fiscal year. We currently anticipate that we will retain any\navailable funds to finance the growth and operation of our business and we do not anticipate paying any cash dividends in the foreseeable\nfuture. Additionally, our cash held in foreign countries may be subject to certain control limitations or repatriation requirements, limiting\nour ability to use this cash to pay dividends.\n\n \n\nWe have never declared or paid cash dividends\nand we have no plan to declare or pay any dividends in the near future on our shares of common stock. We currently intend to retain most,\nif not all, of our available funds and any future earnings to operate and expand our business. As of the date of this Annual Report, the\nCompany has not established or maintained any cash management policies that dictate the purpose, amount and procedure of fund transfers\namong the Company, our subsidiaries, or investors and there have been no cash and asset transfers between the Company and its PRC subsidiaries.\n\n \n\n97\n\n \n\n \n\nPRC regulations may restrict the ability of our\nPRC subsidiaries to pay dividends to us. See “*Risk Factors—Risks Related to Doing Business in China*” for\nmore information. We may rely on dividends paid by our PRC subsidiaries to fund any cash and financing requirements we may have,\nand any limitation on the ability of our PRC subsidiaries to make payments to us could have a material and adverse effect on our ability\nto conduct our business.\n\n \n\nOur Board has discretion as to whether to distribute dividends, subject\nto above-referenced restrictions under Marshall Islands law. Even if our board of directors decides to pay dividends, the form, frequency\nand amount will depend upon our future operations and earnings, capital requirements and surplus, the amount of distribution, if any,\nreceived by us from our subsidiaries, general financial condition, contractual restrictions and other factors that the Board may deem\nrelevant. Please see the section entitled “*PRC Regulations - Taxation*” for information on the potential tax consequences\nof any cash dividends declared.\n\n \n\n**B. Significant Changes**\n\n \n\nNo significant change has occurred since the date\nof our consolidated financial statements filed as part of this annual report."}