{"url_path":"/sec/slbt/10-k/2026/item-18","section_key":"item-18","section_title":"Item 18 FINANCIAL STATEMENTS**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-06-18","source_url":"https://www.sec.gov/Archives/edgar/data/2070534/0001213900-26-070158-index.html","accession_number":"0001213900-26-070158","cik":"0002070534","ticker":"SLBT","issuer_name":"SL Science Holding Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/2070534/0001213900-26-070158-index.html","primary_entity_key":"0002070534","primary_entity_name":"SL Science Holding Ltd"},"word_count":162,"has_tables":true,"body_markdown":"** **\n\n**ITEM 18. FINANCIAL STATEMENTS**\n\nThe audited consolidated financial\nstatements of the Company and its subsidiaries as of December 31, 2025 and for the period from March 18, 2025 (inception) through December\n31, 2025 is included in this Report between pages F-27 and F-36.\n\nThe audited consolidated financial\nstatements of SL Bio Ltd. and its subsidiaries as of December 31, 2025, and 2024, and for the years ended December 31, 2025 and 2024 is\nincluded in this Report between pages F-2 to F-26.\n\nThe unaudited condensed financial\nstatements of HSPT as of March 31, 2026 and for the three months ended March 31, 2026 and the audited financial statements of HSPT as\nof December 31, 2025 and 2024, and for the years ended December 31, 2025 and 2024 is included in this Report between pages F-37 and F-74.\n\nThe unaudited pro forma condensed\ncombined financial information of the Company, SL Bio Ltd and HSPT are attached as Exhibit 15.1 to this Report.\n\n34"}