{"url_path":"/sec/ocg/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 FINANCIAL INFORMATION**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1776067/0001213900-26-056688-index.html","accession_number":"0001213900-26-056688","cik":"0001776067","ticker":"OCG","issuer_name":"Oriental Culture Holding LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1776067/0001213900-26-056688-index.html","primary_entity_key":"0001776067","primary_entity_name":"Oriental Culture Holding LTD"},"word_count":376,"has_tables":true,"body_markdown":"** **\n\n**ITEM 8. FINANCIAL INFORMATION**\n\n** **\n\nConsolidated Statements and Other Financial Information\n\n \n\nThe financial statements required by this item\nmay be found at the end of this Annual Report on 20-F, beginning on page F-1.\n\n \n\n**Legal Proceedings**\n\n** **\n\nWe are currently not involved in any material\nlegal or administrative proceedings. From time to time, we may be subject to various legal or administrative claims and proceedings arising\nin the ordinary course of business. Such legal or administrative claims and proceedings, even if without merit, could result in the expenditure\nof financial and management resources and potentially result in civil liability for damages.  \n\n** **\n\n95\n\n \n\n \n\n**Dividends**\n\n** **\n\nOn January 8, 2026, the Board approved a special cash dividend to all\nshareholders of the Company to commemorate the fifth anniversary of the Company’s Nasdaq listing and to reward shareholders for\ntheir long-term support. The dividend amount is US$0.05 per share, the record date was January 22, 2026 and payment date was February\n9, 2026. All the shareholders of the Company as of the record date are entitled to receive the special cash dividend. Other than that,\nwe currently have no plan to declare or pay any dividends in the near future on our ordinary shares. We currently intend to retain most,\nif not all, of our available funds and any future earnings to operate and expand our business.\n\n \n\nWe are a holding company incorporated in the Cayman\nIslands. We rely principally on dividends from our PRC and Hong Kong subsidiaries for our cash requirements. PRC regulations may restrict\nthe ability of our PRC subsidiaries to pay dividends to us. See “*PRC Laws and Regulations Relating to Foreign Exchange—Dividend\nDistribution.*”\n\n \n\nOur board of directors has discretion as to whether\nto distribute dividends, subject to applicable laws. Even if our board of directors decides to pay dividends, the form, frequency and\namount will depend upon our future operations and earnings, capital requirements and surplus, general financial condition, contractual\nrestrictions and other factors that the board of directors may deem relevant. Cash dividends on our ordinary shares, if any, will be paid\nin U.S. dollars.\n\n** **\n\n**No Significant Changes**\n\n** **\n\nExcept as disclosed elsewhere in this annual report, no\nother significant changes to our financial condition have occurred since the date of the annual financial statements contained herein."}