{"url_path":"/sec/tghl/10-k/2026/item-16a","section_key":"item-16a","section_title":"Item 16A Audit Committee Financial Expert.**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/2024114/0001493152-26-023959-index.html","accession_number":"0001493152-26-023959","cik":"0002024114","ticker":"TGHL","issuer_name":"GrowHub Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/2024114/0001493152-26-023959-index.html","primary_entity_key":"0002024114","primary_entity_name":"GrowHub Ltd"},"word_count":92,"has_tables":true,"body_markdown":"**Item\n16A. Audit Committee Financial Expert.** \n\n \n\nJiao Jie qualifies as an “audit committee financial expert”\nas defined in Item 16A of Form 20-F. Jiao Jie satisfies the “independence” requirements of Section 5605(a)(2) of the NASDAQ\nListing Rules as well as the independence requirements of Rule 10A-3 under the Exchange Act.\n\n \n\nI**tem\n16B. Code of Ethics.**\n\n \n\nOur\nboard of directors has adopted a code of business conduct and ethics, which is applicable to all of our directors, officers, and employees.\nOur code of business conduct and ethics is publicly available on our website."}