{"url_path":"/sec/lud/10-k/2026/item-18","section_key":"item-18","section_title":"Item 18 **","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1984124/0001213900-26-057512-index.html","accession_number":"0001213900-26-057512","cik":"0001984124","ticker":"LUD","issuer_name":"Luda Technology Group Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1984124/0001213900-26-057512-index.html","primary_entity_key":"0001984124","primary_entity_name":"Luda Technology Group Ltd"},"word_count":22,"has_tables":true,"body_markdown":"**ITEM 18.**\n**FINANCIAL STATEMENTS**\n\n \n\nThe consolidated financial statements and related\nnotes required by this item are contained on pages F-1 through F-36."}