{"url_path":"/sec/pom/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/1877971/0001213900-26-056576-index.html","accession_number":"0001213900-26-056576","cik":"0001877971","ticker":"POM","issuer_name":"POMDOCTOR Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1877971/0001213900-26-056576-index.html","primary_entity_key":"0001877971","primary_entity_name":"POMDOCTOR Ltd"},"word_count":843,"has_tables":true,"body_markdown":"ITEM 8.FINANCIAL INFORMATION\n\n \n\n8.A. Consolidated Statements and Other Financial Information\n\n \n\nWe have appended consolidated financial statements\nfiled as part of this annual report.\n\n \n\nLitigation\n\n \n\nFrom time to time, we have\nbeen and may be subject to various legal or administrative claims, investigations and proceedings arising in the ordinary course of our\nbusiness.\n\n \n\nIn February 2026, a\nputative securities class action complaint was filed in the United States District Court for the Southern District of New York\nagainst our company, certain of our officers and directors, our auditor, our agent for service of process, and the underwriter in\nconnection with our IPO, alleging violations of Sections 10(b) and 20(a) of the Securities Exchange Act of 1934 and Rule 10b-5\nthereunder. The complaint purports to be brought on behalf of investors who purchased or otherwise acquired our company’s\nsecurities between October 9, 2025 and December 11, 2025, and alleges that the defendants made materially false and misleading\nstatements and failed to disclose material adverse facts about, among other things, our company’s business, operations,\nfinancial conditions and prospects. The complaint further alleges that our company’s stock price was artificially inflated by\na purported fraudulent scheme and that investors suffered damages when the price of our company’s securities declined. The\nplaintiffs seek, among other relief, compensatory damages, costs and expenses incurred in this action, including counsel fees and\nexpert fees. We intend to vigorously defend the matter. Since the lawsuit is still in its preliminary stage, we are\ncurrently unable to estimate the potential loss, if any, associated with the resolution of the lawsuit. For risks and uncertainties\nrelating to the pending class action against us, please see “Item 3. Key Information—3.D. Risk Factors—Risks\nRelated to Our Business and Industry—We and certain of our directors and officers have been named as defendants in a putative\nshareholder class action lawsuit, and may, from time to time, be the subject of shareholder class action lawsuits, which could have\na material adverse impact on our business, financial condition, results of operations, cash flows and reputation.”\n\n \n\nLitigation or any other legal\nor administrative proceeding, regardless of the outcome, is likely to result in substantial costs and diversion of our resources, including\nour management’s time and attention. For potential impact of legal or administrative proceedings on us, see “Item 3. Key Information—3.D.\nRisk Factors—Risks Related to Our Business and Industry—We may be subject to legal proceedings in the ordinary course of our\nbusiness. If the outcomes of these proceedings are adverse to us, or if we fail to comply with obligations under the corresponding enforcement\nnotices on time, our business and results of operations may be materially and adversely affected.”\n\n \n\nDividend Policy\n\n \n\nOur board of directors has\ndiscretion on whether to distribute dividends, subject to certain requirements of Cayman Islands law. In addition, our shareholders may\nby ordinary resolution declare a dividend, but no dividend may exceed the amount recommended by our board of directors. In either case,\nall dividends are subject to certain restrictions under Cayman Islands law, namely that our company may only pay dividends out of profits\nor share premium or distributable capital reserve resulting from contributed surplus, and provided always that in no circumstances may\na dividend be paid if this would result in our company being unable to pay its debts as they fall due in the ordinary course of business.\nEven if we decide to pay dividends, the form, frequency and amount will depend upon our future operations and earnings, capital requirements\nand surplus, general financial condition, contractual restrictions and other factors that the board of directors may deem relevant.\n\n \n\n116\n\n \n\n \n\nWe do not have any present\nplan to pay any cash dividends on our ordinary shares in the foreseeable future. We currently intend to retain most, if not all, of our\navailable funds and any future earnings to operate and expand our business.\n\n \n\nWe are an exempted company\nincorporated in the Cayman Islands. We may rely on dividends from our subsidiaries in China for our cash requirements, including any payment\nof dividends to our shareholders. PRC regulations may restrict the ability of our PRC subsidiaries to pay dividends to us. See “Item\n4. Information on The Company—4.B. Business Overview—Regulation—Regulations relating to Dividend Distribution.”\n\n \n\nIf we pay any dividends on\nour Class A ordinary shares, we will pay those dividends that are payable in respect of the Class A ordinary shares underlying\nour ADSs to the depositary, as the registered holder of such Class A ordinary shares, and the depositary then will pay such amounts\nto holders of ADSs in proportion to the Class A ordinary shares underlying the ADSs held by such ADS holders, subject to the terms\nof the deposit agreement, including the fees and expenses payable thereunder. See “Item 12. Description of Securities Other Than\nEquity Securities—12.D. American Depositary Shares.” Cash dividends on our Class A ordinary shares, if any, will be paid\nin U.S. dollars.\n\n \n\n8.B. Significant Changes\n\n \n\nExcept as otherwise disclosed in this report,\nwe have not experienced any significant changes since the date of the annual financial statements included herein."}