{"url_path":"/sec/mens/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/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":303,"has_tables":true,"body_markdown":"**Item 8. FINANCIAL INFORMATION**\n\n** **\n\n**A. Consolidated Statements and Other Financial\nInformation**\n\n \n\nWe have appended consolidated financial statements\nfiled as part of this annual report. See “Item 18. Financial Statements.”\n\n \n\n**Legal Proceedings**\n\n \n\nSee “Item 4. Information on the Company-B.\nBusiness Overview-Legal Proceedings and Compliance.”\n\n \n\n**Dividend Policy**\n\n \n\nOur board of directors has discretion on whether\nto distribute dividends, subject to certain restrictions under Cayman Islands law, namely that our Company may only pay dividends out\nof profits or share premium, and provided always that we are able to pay our debts as they become due in the ordinary course of business.\nEven if our board of directors decides to pay dividends, the form, frequency and amount will depend upon our future operations and earnings,\ncapital requirements and surplus, general financial condition, contractual restrictions and other factors that the board of directors\nmay deem relevant.\n\n \n\nWe have never declared or paid dividends on our\nordinary shares. We do not have any present plan to declare any cash dividends on our ordinary shares in the foreseeable future after\nour IPO. We currently intend to retain most, if not all, of our available funds and any future earnings to operate and grow our business.\n\n \n\nJyong Biotech Ltd. is a holding company incorporated\nin the Cayman Islands. We have not received and do not have any present plan to receive dividends paid by our U.S., Taiwan, Singapore,\nHong Kong and PRC subsidiaries, but we have discretion as to whether such dividends are paid, subject to applicable statutory and\ncontractual restrictions, including PRC regulations which may govern the ability of our PRC subsidiary to pay dividends to us.\n\n \n\n**B. Significant Changes**\n\n \n\nExcept as disclosed elsewhere in this annual report,\nwe have not experienced any significant changes since the date of our audited consolidated financial statements included in this annual\nreport."}