{"url_path":"/sec/tghl/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/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":349,"has_tables":true,"body_markdown":"**Item\n8. Financial Information**\n\n \n\n**A.\nConsolidated Statements and Other Financial Information.**\n\n \n\nWe\nhave appended consolidated financial statements filed as part of this annual report. See “Item 18. Financial Statements.”\n\n \n\n**Legal\nProceedings**\n\n \n\nFrom\ntime to time, we may become a party to various legal or administrative proceedings arising in the ordinary course of our business, including\nactions with respect to intellectual property infringement, violation of third-party licenses or other rights, breach of contract, and\nlabor and employment claims. We are currently not a party to, and we are not aware of any threat of, any legal or administrative proceedings\nthat, in the opinion of our management, are likely to have any material and adverse effect on our business, financial condition, cash\nflow, or results of operations.\n\n \n\n**Dividend\nPolicy**\n\n \n\nSee\n“Item 3. Key Information—Dividend Distributions, Cash Transfer, and Tax Consequences.”\n\n \n\nWe\nhave no formal dividend policy. We currently intend to retain all available funds and any future earnings to fund the development and\ngrowth of our business and to repay any indebtedness and, therefore, we do not anticipate paying any cash dividends in the foreseeable\nfuture. Additionally, our ability to pay dividends on our Shares is limited by various factors such as our future financial performance\nand bank covenants. Any future determination to pay dividends will be at the discretion of our Board of Directors, subject to compliance\nwith covenants in current and future agreements governing our and our subsidiaries’ indebtedness, and will depend on our results\nof operations, financial condition, capital requirements and other factors that our Board of Directors may deem relevant. Under Cayman\nIslands law, a Cayman Islands company may pay a dividend on its shares out of either profit or share premium, provided that in no circumstances\nmay a dividend be paid if following such payment the Company would be unable to pay its debts as they fall due in the ordinary course\nof business.\n\n \n\n**B.\nSignificant Changes.**\n\n \n\nExcept\nas disclosed elsewhere in this annual report, we have not experienced any significant changes since the date of our audited consolidated\nfinancial statements included in this annual report."}