{"url_path":"/sec/tjgc/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 FINANCIAL INFORMATION**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-07-22","source_url":"https://www.sec.gov/Archives/edgar/data/1969928/0001185185-26-003078-index.html","accession_number":"0001185185-26-003078","cik":"0001969928","ticker":"TJGC","issuer_name":"TJGC GROUP Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1969928/0001185185-26-003078-index.html","primary_entity_key":"0001969928","primary_entity_name":"TJGC GROUP Ltd"},"word_count":324,"has_tables":true,"body_markdown":"**ITEM 8. FINANCIAL INFORMATION**\n\n \n\n**A. Consolidated Statements and Other Financial Information**\n\n \n\n**Financial Statements**\n\n \n\nWe have appended consolidated financial statements filed as part\nof this report. See Item 18 “Financial Statements.”\n\n \n\n**Legal Proceedings**\n\n \n\nWe may be subject to legal proceedings, investigations and claims\nincidental to the conduct of our business from time to time. We are currently not party to any legal or arbitration proceedings, including\nthose relating to bankruptcy, receivership or similar proceedings and those involving any third party, which may have, or have had in\nthe recent past, significant effects on our financial position or profitability.\n\n \n\n62\n\n[Table of Contents](#toc)\n\n \n\n**Dividend Policy**\n\n \n\nAs of March 31, 2026 and 2025, the outstanding dividends\npayable are HK$ nil (US$ nil) and HK$ nil, respectively.\n\n \n\nWe currently intend to retain all of their respective remaining\nfunds and future earnings, if any, for the operations and expansion of the business of our Operating Subsidiaries, and do not anticipate\ndeclaring or paying any further dividends in the foreseeable future.\n\n \n\nGenerally, and under BVI law, the board of directors may only\nauthorize the payment of a dividend or another distribution if the directors are satisfied on reasonable grounds that, immediately after\nthe dividend or other distribution is paid, the value of the company’s assets will exceed its liabilities, and the company will\nbe able to pay its debts as they fall due. The resolution of directors authorizing the payment of the dividend or other distribution must\ncontain a statement that, in the directors’ reasonable opinion, the company will satisfy these two tests immediately after the payment\nof the dividend or other distribution. There is no further BVI statutory restriction on the amount of funds which may be distributed by\nus by dividend. Cash dividends on our ordinary shares, if any, will be paid in U.S. dollars.\n\n \n\n**B. Significant Changes**\n\n \n\nNo significant change has occurred since the date of our consolidated\nfinancial statements filed as part of this annual report."}