{"url_path":"/sec/mgn/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/1995075/0001213900-26-057595-index.html","accession_number":"0001213900-26-057595","cik":"0001995075","ticker":"MGN","issuer_name":"Megan Holdings Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1995075/0001213900-26-057595-index.html","primary_entity_key":"0001995075","primary_entity_name":"Megan Holdings Ltd."},"word_count":597,"has_tables":true,"body_markdown":"**Item\n8. Financial Information**\n\n \n\n**8.A. Consolidated Statements and Other Financial Information**\n\n \n\n1 – 3.\nConsolidated Financial Statements\n\n* *\n\nThe Company’s audited consolidated financial statements are included under “Item 18—Financial Statements”.\n\n \n\n4. Not applicable.\n\n \n\n5. Not applicable.\n\n \n\n6. Not applicable\n\n \n\n92\n\n \n\n  \n\n**Legal and Administrative Proceedings**\n\n \n\nWe may from time to\ntime be subject to various legal or administrative claims and proceedings arising in the ordinary course of our business. We are currently\nnot a party to any pending any material legal or administrative proceedings and are not aware of any events that are likely to lead to\nany such proceedings.\n\n \n\nAs of the date of this annual report, we are\nnot a party to, and we are not aware of any threat of, any legal proceeding that, in the opinion of our management, is likely to have\na material adverse effect on our business, financial condition or operations, nor have we experienced any incident of non-compliance\nwhich, in the opinion of our directors, is likely to materially and adversely affect our business, financial condition or operations.\n\n \n\nLitigation or any other\nlegal or administrative proceeding, regardless of the outcome, is likely to result in substantial costs and diversion of our resources,\nincluding our management’s time and attention. For potential impact of legal or administrative proceedings on us, see “Item\n3. Key Information - 3.D. Risk Factors-Risks Relating to Our Business and Industry-*Regulatory actions, legal proceedings and customer\ncomplaints against us could harm our reputation and have a material adverse effect on our business, results of operations, financial\ncondition and prospects. Our directors, management, shareholders and employees may also from time to time be subject to legal proceedings,\nwhich could adversely affect our reputation and results of operations*” and “Item 3. Key Information - 3.D. Risk Factors-Risks\nRelating to Our Business and Industry- *We may be subject to intellectual property infringement claims.*”.\n\n \n\n**Dividend Policy**\n\n \n\nExcept as disclosed below, we have never declared\nor paid any cash dividends on our Class A Ordinary Shares. We anticipate that we will retain any earnings to support operations and to\nfinance the growth and development of our business. Therefore, we do not expect to pay cash dividends in the foreseeable future.\n\n \n\nThe board of Directors may from time to time\ndeclare dividends (including interim dividends) and distributions on shares of the Company issued and outstanding and authorize payment\nof the same out of the funds of the Company lawfully available therefor. In addition to the foregoing and subject to any rights and restrictions\nfor the time being attached to any shares, the Company by ordinary resolution may declare dividends (including interim dividends) and\ndistributions on shares of the Company, but no dividend or distribution shall exceed the amount recommended by the Directors. Under Cayman\nIslands law, a Cayman Islands company may pay a dividend either out of profit or share premium account, provided that in no circumstances\nmay a dividend be paid if the dividend payment would result in the company being unable to pay its debts as they fall due in the ordinary\ncourse of business. Even if our board of directors decides to pay dividends, the form, frequency, and amount will depend upon our future\noperations and earnings, capital requirements and surplus, general financial condition, contractual restrictions, and other factors that\nthe board of directors may deem relevant. Cash dividends on our Class A Ordinary Shares, if any, will be paid in U.S. dollars.\n\n \n\n**8.B. Significant Changes**\n\n \n\nExcept as otherwise disclosed in this report,\nwe have not experienced any significant changes since the date of our audited consolidated financial statements included herein.\n\n \n\n93"}