Company: WCT
Filing Date: 2025-05-16
Form Type: 20-F
Source: 0001213900-25-044576
Chunk: 77

Company: Wellchange Holdings Co Ltd
Filing Date: 2025-05-16
Form: 20-F
Item: Item 8
Chunk 77
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ITEM 8. FINANCIAL INFORMATION

Consolidated Statements and Other Financial Information

The financial statements required by this item
may be found at the end of this annual report, beginning on page F-1.

Legal Proceedings

See “Item 4. B. Business Overview - Legal
Proceedings”.

Dividend Policy

We have not made any dividends or distributions
to U. S. investors as of the date of this annual report. During the fiscal years ended December 31, 2022, 2023 and 2024,
no dividends or distribution have been made to date by our subsidiaries.

We anticipate that we will retain any earnings
to support operations and to finance the growth and development of our business. Therefore, we do not expect to pay cash dividends in
the foreseeable future.

Our board of directors has complete discretion
on whether to distribute dividends, subject to applicable laws. In addition, our shareholders may by ordinary resolution declare a dividend.
Under Cayman Islands law, a Cayman Islands company may pay a dividend either out of profit or share premium account, provided that in
no circumstances may a dividend be paid if the dividend payment would result in the company being unable to pay its debts as they fall
due in the ordinary course of business. Even if our board of directors decides to pay dividends, the form, frequency, and amount will
depend upon our future operations and earnings, capital requirements and surplus, general financial condition, contractual restrictions,
and other factors that the board of directors may deem relevant. Cash dividends on our Ordinary Shares, if any, will be paid in U. S. dollars.

Cash dividends, if any, on our Ordinary Shares
will be paid in U. S. dollars.

Under the current practice of the Inland Revenue
Department of Hong Kong, no tax is payable in Hong Kong in respect of dividends paid by us. See “Regulations - Regulations
related to Hong Kong taxation.”

No Significant Changes

No significant changes to our financial condition
have occurred since the date of the annual financial statements contained herein.

ITEM 9. THE OFFER AND LISTING