Company: YSXT
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001410578-25-001545
Chunk: 176

Company: YSX Tech Co., Ltd
Filing Date: 2025-07-31
Form: 20-F
Item: Item 10
Chunk 176
---
  persons who acquired our Class A Ordinary Shares pursuant to the exercise of any employee share option or otherwise as compensation;  

  persons holding our Class A Ordinary Shares through partnerships or other pass-through entities;  

  beneficiaries of a trust holding our Class A Ordinary Shares; or  

  persons subject to special tax accounting rules as a result of any item of gross income relating to our Class A Ordinary Shares being recognized on an applicable financial statement.  

The discussion set forth below is addressed only to U. S. Holders that purchase our Class A Ordinary Shares. Prospective purchasers are urged to consult their own tax advisors about the application of the U. S. federal income tax rules to their particular circumstances as well as the state, local, foreign and other tax consequences to them of the purchase, ownership and disposition of our Class A Ordinary Shares.

Material Tax Consequences Applicable to U. S. Holders of Our Class A Ordinary Shares

The following brief summary sets forth the material U. S. federal income tax consequences related to the ownership and disposition of our Class A Ordinary Shares. It is directed to U. S. Holders (as defined below) of our Class A Ordinary Shares and does not deal with all possible U. S. federal income tax consequences relating to ownership and disposition of our Class A Ordinary Shares, nor does it address any U. S. tax laws other than the U. S. federal income tax laws (such as U. S. federal estate or gift tax), or any tax consequences under non-U. S. tax laws, state, local and other tax laws.

The following brief description applies only to U. S. Holders that hold Class A Ordinary Shares as capital assets and that have the U. S. dollar as their functional currency. This brief description is based on the federal income tax laws of the United States in effect as of the date of this annual report and on U. S. Treasury regulations in effect or, in some cases, proposed, as of the date of this annual report, as well as judicial and administrative interpretations thereof available on or before such date. All of the foregoing authorities are subject to change, which change could apply retroactively and could affect the tax consequences described below.

The brief description below of the U. S. federal income tax consequences to “ U. S. Holders” will apply to you if you are a beneficial owner of Class A Ordinary Shares and you are, for U. S. federal income tax purposes,

  an individual who is a citizen or resident of the