{"url_path":"/sec/tmde/10-k/2026/item-18","section_key":"item-18","section_title":"Item 18 **","topic":"sec","document":{"doc_type":"20-F/A","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/2009714/0001493152-26-023294-index.html","accession_number":"0001493152-26-023294","cik":"0002009714","ticker":"TMDE","issuer_name":"TMD Energy Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/2009714/0001493152-26-023294-index.html","primary_entity_key":"0002009714","primary_entity_name":"TMD Energy Ltd"},"word_count":136,"has_tables":true,"body_markdown":"**ITEM\n18.**\n**FINANCIAL\nSTATEMENTS**\n\n \n\nOn\nMay 16, 2025, the Company announced the change of fiscal year end from December 31 to June 30, with effect from May 16, 2025. This\nchange is being made to better align the fiscal year end of its holding company, Straits which has changed its fiscal year end\nfrom December 31 to June 30. As a result, the Company is required to file this Transition Report for the transition period, which is\nthe six-month period from January 1, 2025 to June 30, 2025. After filing the Transition Report, the Company’s next fiscal year\nend will be June 30, 2026.\n\n \n\nWe\nhave appended the consolidated financial statements filed as part of this Transition Report.\n\n \n\nThe\nfinancial statements have not been audited by, J&S Associate PLT, the Company’s independent registered public accounting\nfirm."}