{"url_path":"/sec/slmt/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/1939965/0001213900-26-057974-index.html","accession_number":"0001213900-26-057974","cik":"0001939965","ticker":"SLMT","issuer_name":"Brera Holdings PLC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1939965/0001213900-26-057974-index.html","primary_entity_key":"0001939965","primary_entity_name":"Brera Holdings PLC"},"word_count":268,"has_tables":true,"body_markdown":"**Item\n8****. Financial Information**\n\n \n\n**8.A. Consolidated Statements and Other\nFinancial Information**\n\n** **\n\n**Financial Statements**\n\n \n\nSee “Item 18. Financial Statements,”\nwhich contains our consolidated financial statements prepared in accordance with IFRS.\n\n** **\n\n**Legal Proceedings**\n\n \n\nFrom time to time, we may become involved\nin various lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject to inherent\nuncertainties and an adverse result in these or other matters may arise from time to time that may harm our business. We are currently\nnot aware of any such legal proceedings or claims that we believe will have a material adverse effect on our business, financial condition\nor operating results.\n\n** **\n\n**Policy on Dividend Distributions**\n\n \n\nWe have never declared or paid cash dividends\non our ordinary shares. We currently intend to retain all available funds and any future earnings for use in the operation of our business\nand do not anticipate paying any cash dividends in the near future. Any future determination to declare dividends will be made at the\ndiscretion of our board of directors and will depend on our financial condition, operating results, capital requirements, contractual\nrestrictions, general business conditions and other factors that our board of directors may deem relevant, and will be subject to compliance\nwith applicable laws, including the Irish Companies Act, which requires Irish companies to have distributable reserves available for\ndistribution equal to or greater than the amount of the proposed dividend.\n\n \n\n**8.B. Significant Changes**\n\n \n\nExcept as disclosed elsewhere in this\nAnnual Report, no significant change has occurred since the date of our consolidated financial statements filed as part of this Annual\nReport."}