{"url_path":"/sec/sqns/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 Financial Information","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-11","source_url":"https://www.sec.gov/Archives/edgar/data/1383395/0001383395-26-000082-index.html","accession_number":"0001383395-26-000082","cik":"0001383395","ticker":"SQNS","issuer_name":"SEQUANS COMMUNICATIONS","edgar_url":"https://www.sec.gov/Archives/edgar/data/1383395/0001383395-26-000082-index.html","primary_entity_key":"0001383395","primary_entity_name":"SEQUANS COMMUNICATIONS"},"word_count":187,"has_tables":true,"body_markdown":"Item 8. Financial Information\n\nA.Consolidated Statements and Other Financial Information\n\nConsolidated Financial Statements\n\nWe have appended our consolidated financial statements at the end of this annual report, starting at page F-1, as part of this annual report.\n\nLegal Proceedings\n\nWe are not a party to any material legal proceedings.\n\nDividend Policy\n\nWe have never declared or paid any cash dividends on our ordinary shares. We do not anticipate paying any cash dividends on our ordinary shares in the foreseeable future and intend to retain all available funds and any future earnings for use in the operation and expansion of our business.\n\nSubject to the requirements of French law and our by-laws, dividends may only be distributed from our statutory retained earnings. See “Item 10. B—Memorandum and Articles of Association” for further details on the limitations on our ability to declare and pay dividends. Dividend distributions, if any, will be made in euros and converted into U.S. dollars with respect to the ADSs, as provided in the deposit agreement.\n\nB.Significant Changes\n\nNo significant changes have occurred since December 31, 2025, except as otherwise disclosed in this annual report."}