{"url_path":"/sec/mens/10-k/2026/item-17","section_key":"item-17","section_title":"Item 17 FINANCIAL STATEMENTS**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1954488/0001213900-26-057073-index.html","accession_number":"0001213900-26-057073","cik":"0001954488","ticker":"MENS","issuer_name":"Jyong Biotech Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1954488/0001213900-26-057073-index.html","primary_entity_key":"0001954488","primary_entity_name":"Jyong Biotech Ltd."},"word_count":15,"has_tables":true,"body_markdown":"** **\n\n**Item 17. FINANCIAL STATEMENTS**\n\n** **\n\nWe have elected to provide financial statements\npursuant to Item 18."}