{"url_path":"/sec/svac/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 FINANCIAL INFORMATION**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-07-16","source_url":"https://www.sec.gov/Archives/edgar/data/2074850/0001104659-26-084015-index.html","accession_number":"0001104659-26-084015","cik":"0002074850","ticker":"SVAC","issuer_name":"General Fusion Group Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2074850/0001104659-26-084015-index.html","primary_entity_key":"0002074850","primary_entity_name":"General Fusion Group Ltd."},"word_count":325,"has_tables":true,"body_markdown":"**ITEM 8. FINANCIAL INFORMATION**\n\n \n\n**A. Consolidated Statements and Other Financial Information**\n\n \n\nSee Item 18 of this Report\nfor consolidated financial statements and other financial information, which is incorporated herein by reference.\n\n \n\n**Legal Proceedings**\n\n \n\nFrom time to time, we may\nbecome involved in legal proceedings or be subject to claims arising in the ordinary course of our business. We are not currently a party\nto any material legal or arbitration proceedings, including any governmental proceedings pending or, to our knowledge, threatened against\nus or any of our subsidiaries, the outcome of which, if determined adversely to us, would individually or in the aggregate have a material\nadverse effect on our business, financial condition, or results of operations.\n\n \n\n**Dividends**\n\n \n\nWe have never paid cash dividends\non our share capital. We intend to retain our future earnings, if any, to finance the further development and expansion of our business\nand do not intend to pay cash dividends or make distributions to the holders of our New GF Subordinate Voting Shares in the foreseeable\nfuture. Any future determination to pay dividends or make distributions to the holders of our New GF Subordinate Voting Shares will be\nmade at the discretion of our board of directors, subject to applicable laws, and it will depend on a number of factors, including our\nfinancial condition, results of operations, capital requirements, contractual, legal, tax and regulatory restrictions, general business\nconditions, and other factors that our board of directors may deem relevant.\n\n \n\nInformation regarding the\ndividends which will accrue to the holders of the New GF Multiple Voting Shares is included in the Proxy Statement/Prospectus under the\nsection entitled “*The Business Combination—Related Agreements—PIPE Subscription Agreements”* and is incorporated\nherein by reference.\n\n \n\n**B. Significant Changes**\n\n \n\nExcept as described in the\nExplanatory Note to this Report regarding the consummation of the Business Combination and the related transactions, there have been no\nsignificant changes since the date of the audited financial statements included in this Report.\n\n \n\n 9"}