# EDGAR Filing Document

**Accession Number:** 0001875016
**File Stem:** 0001493152-26-000911
**Filing Date:** 2026-1
**Character Count:** 25168
**Document Hash:** b2a4fc8f7c55a8448011edc9e3f7cfb3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-000911.hdr.sgml**: 20260108

**ACCESSION NUMBER**: 0001493152-26-000911

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 21

**FILED AS OF DATE**: 20260108

**DATE AS OF CHANGE**: 20260108

**EFFECTIVENESS DATE**: 20260108

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** J-Star Holding Co., Ltd.
- **CENTRAL INDEX KEY:** 0001875016
- **STANDARD INDUSTRIAL CLASSIFICATION:** [3949]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-292611
- **FILM NUMBER:** 26517608

**BUSINESS ADDRESS:**
- **STREET 1:** 7/F-1, NO. 633, SEC. 2, TAIWAN BLVD.
- **STREET 2:** XITUN DISTRICT
- **CITY:** TAICHUNG CITY 407
- **STATE:** F4
- **ZIP:** 40759
- **BUSINESS PHONE:** 886 423229900

**MAIL ADDRESS:**
- **STREET 1:** 7/F-1, NO. 633, SEC. 2, TAIWAN BLVD.
- **STREET 2:** XITUN DISTRICT
- **CITY:** TAICHUNG CITY 407
- **STATE:** F4
- **ZIP:** 40759

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

***UNDER***

***THE SECURITIES ACT OF 1933***

**J-STAR HOLDING CO., LTD.**

**(Exact Name of Registrant as Specified in Its Charter)**

---

| | |
|:---|:---|
| **Cayman Islands** | **Not Applicable** |
| **(State or Other Jurisdiction of**<br> **Incorporation or Organization)** | **(I.R.S. Employer**<br> **Identification No.)** |

---

**7/F-1, No. 633, Sec. 2, Taiwan Blvd., Xitun District, Taichung City 407, Taiwan (R.O.C.)<br> Tel: + 886-423229900**

**(Address of Principal Executive Offices, Including Zip Code)**

**2025 Equity Incentive Plan**

**(Full Title of the Plans)**

**Puglisi & Associates**

**850 Library Avenue, Suite 204**

**Newark**, **DE19711**

**Tel: (302) 738-6680**

(Name, address, including zip code, and telephone number, including area code, of agent for service)

**Copies to:**

**Lawrence S. Venick, Esq.**

**Loeb & Loeb LLP**

**2206-19 Jardine House**

**1 Connaught Place, Central**

**Hong Kong SAR**

**Telephone: +852-3923-1111**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☐ | Accelerated filer | ☐ |
| Non-accelerated filer | ☒ | Smaller reporting company | ☒ |
| Emerging growth company | ☒ |  |  |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**PART I**

**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS**

**Item 1. Plan Information**

All information required by Part I of Form S-8 to be contained in the Section 10(a) prospectuses is omitted from this Registration Statement on Form S-8 (this "Registration Statement") in accordance with Rule 428 under the Securities Act of 1933, as amended (the "Securities Act"), and the Note to Part I of Form S-8. The document(s) containing the information specified in Part I will be delivered to participants in the equity compensation plans covered by this Registration Statement as required by Rule 428(b)(1) under the Securities Act. These documents and the documents incorporated herein by reference pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute prospectuses that meet the requirements of Section 10(a) of the Securities Act.

**Item 2. Registrant Information and Employee Plan Annual Information**

Upon written or oral request, any of the documents incorporated by reference in Item 3 of Part II of this Registration Statement (which documents are incorporated by reference in the Section 10(a) prospectuses), any other document required to be delivered to participants pursuant to Rule 428(b) under the Securities Act or additional information about any of the plans covered by this Registration Statement is available without charge by contacting:

**Mr. Sam Van**

**7/F-1, No. 633, Sec. 2, Taiwan Blvd., Xitun District, Taichung City 407, Taiwan (R.O.C.)<br> + 886-423229900**

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference.**

The documents listed below have been filed with the U.S. Securities and Exchange Commission (the "Commission") by the Registrant and are incorporated herein by reference to the extent not superseded by documents subsequently filed:

&nbsp;&nbsp;&nbsp;&nbsp;(1) The
 Registrant's prospectus dated July 29, 2025 filed pursuant to [Rule 424(b)(4)](http://www.sec.gov/Archives/edgar/data/1875016/000164117225021687/form424b4.htm) with the Commission on July 31, 2025;

(2) The
 Company's current reports on Form 6-K furnished to the Commission on [August 1, 2025](https://www.sec.gov/Archives/edgar/data/1875016/000164117225021829/form6-k.htm) , [August 7, 2025](https://www.sec.gov/Archives/edgar/data/1875016/000164117225022564/form6-k.htm) , [September 22, 2025](https://www.sec.gov/Archives/edgar/data/1875016/000149315225014467/form6-k.htm) , [November 12, 2025](https://www.sec.gov/Archives/edgar/data/1875016/000149315225021642/form6-k.htm) , [December 11, 2025](https://www.sec.gov/Archives/edgar/data/1875016/000149315225027119/form6-k.htm) , [December 16, 2025](https://www.sec.gov/Archives/edgar/data/1875016/000149315225027907/form6-k.htm) , [December 18, 2025,](https://www.sec.gov/Archives/edgar/data/1875016/000149315225028293/form6-k.htm) [December 22, 2025](https://www.sec.gov/Archives/edgar/data/1875016/000149315225028678/form6-k.htm) , [December 23, 2025](https://www.sec.gov/Archives/edgar/data/1875016/000149315225028920/form6-k.htm) , and [January 6, 2025](https://www.sec.gov/Archives/edgar/data/1875016/000149315226000519/form6-k.htm) ;

(2) The
 description of the Class A Ordinary Shares contained in the Registrant's Registration Statement on [Form 8-A](https://www.sec.gov/Archives/edgar/data/1875016/000164117225021215/form8-a12b.htm) and [Form -A/A](https://www.sec.gov/Archives/edgar/data/1875016/000149315226000737/form8-a12ba.htm) filed with the Commission pursuant to Section 12 of the Exchange Act, on July 29, 2025 and January
 7, 2025, respectively, and all other amendments and reports filed for the purpose of updating such description.

All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of the filing of such documents. The Registrant is not incorporating by reference any document or portion thereof, whether specifically listed above or to be filed in the future, that is not deemed "filed" with the Commission.

Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for the purposes of this Registration Statement to the extent that a statement contained herein (or in any other subsequently filed document which also is incorporated or deemed to be incorporated by reference herein) modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**Item 4. Description of Securities.**

Not applicable.

**Item 5. Interests of Named Experts and Counsel.**

Not applicable.

**Item 6. Indemnification of Directors and Officers.**

The Companies Act (Revised) of the Cayman Islands ("**Cayman Companies Act**") do not limit the extent to which a company's fifth memorandum and articles of association may provide for indemnification of directors and officers, save to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy, for example, where a provision purports to provide indemnification against civil fraud or the consequences of committing a crime. Our fifth memorandum and articles of association provide that, to the extent permitted by law, we shall indemnify each existing or former Director (including alternate Director), secretary and other officer of our Company (including an investment adviser or an administrator or liquidator) and their personal representatives against:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) all
 actions, proceedings, costs, charges, expenses, losses, damages or liabilities incurred or sustained by the existing or former Director
 (including alternate Director), secretary or officer in or about the conduct of the Registrant's business or affairs or in
 the execution or discharge of the existing or former Director's (including alternate Director's), secretary's or
 officer's duties, powers, authorities or discretions; and

(b) without
 limitation to paragraph (a), all costs, expenses, losses or liabilities incurred by the existing or former Director (including alternate
 Director), secretary or officer in defending (whether successfully or otherwise) any civil , criminal, administrative or investigative
 proceedings (whether threatened, pending or completed) concerning the Registrant or its affairs in any court or tribunal, whether
 in the Cayman Islands or elsewhere.

No such existing or former Director (including alternate Director), secretary or officer, however, shall be indemnified in respect of any matter arising out of his own fraud, dishonesty or wilful default.

To the extent permitted by the Cayman Companies Act, the Registrant may make a payment, or agree to make a payment, whether by way of advance, loan or otherwise, for any legal costs incurred by an existing or former Director (including alternate Director), secretary or officer of the Registrant in respect of any matter identified above on condition that the Director (including alternate Director), secretary or officer must repay the amount paid by the Registrant to the extent that we are ultimately found not liable to indemnify the Director (including alternate Director), secretary or that officer for those legal costs.

We may, to the extent permitted by the Cayman Companies Act, pay or agree to pay, a premium in respect of a contract insuring each of the following persons against risks determined by the Directors, other than liability arising out of that person's own dishonesty:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) an
 existing or former Director (including alternate Director), secretary or officer or auditor of (i) the Registrant; (ii) a company
 which is or was a subsidiary of the Registrant; (iii) a company in which the Registrant has or had an interest (whether direct or
 indirect); and

(b) a
 trustee of an employee or retirement benefits scheme or other trust in which any of the persons referred to in paragraph (a) is or
 was interested.

We have insurance policies under which, subject to the limitations of the policies, coverage is provided to our directors and officers against loss arising from claims made by reason of breach of fiduciary duty or other wrongful acts as a director or officer, including claims relating to public securities matters, and to us with respect to payments that may be made by us to these officers and directors pursuant to our indemnification obligations or otherwise as a matter of law.

At present, we are not aware of any pending litigation or proceeding involving any person who is or was one of our directors, officers, employees or other agents or is or was serving at our request as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, for which indemnification is sought, and we are not aware of any threatened litigation that may result in claims for indemnification.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling us pursuant to the foregoing provisions, we have been informed that in the opinion of the Securities and Exchange Commission (the "Commission") such indemnification is against public policy as expressed in the Securities Act and is theretofore unenforceable.

**Item 7. Exemption From Registration Claimed.**

Not applicable.

**Item 8. Exhibits.**

---

| | |
|:---|:---|
| **Exhibit Number** | **Description** |
| 4.1\* | [Fifth Amended and Restated Memorandum of Association and Articles of Association, as currently in effect (incorporated herein by reference to Exhibit 3.1 to Form 8-A12B/A filed on January 7, 2026).](https://www.sec.gov/Archives/edgar/data/1875016/000149315226000737/ex3-1.htm) |
| 4.2\* | [Registrant's Specimen Certificate for Class A Ordinary Shares (incorporated herein by reference to Exhibit 4.1 to Form 8-A12B/A filed on January 7, 2026).](https://www.sec.gov/Archives/edgar/data/1875016/000149315226000737/ex4-1.htm) |
| 5.1 | [Opinion of Ogier.](ex5-1.htm) |
| 23.1 | [Consent of WWC, P.C.](ex23-1.htm) |
| 23.2 | [Consent of Ogier (included in Exhibit 5.1).](ex5-1.htm) |
| 24.1 | [Power of Attorney (included on the signature page to this Registration Statement).](#poa_001) |
| 99.1\* | [J-Star Holding Co., Ltd. 2025 Equity Incentive Plan (incorporated herein by reference to Exhibit 4.1 to Form 6-K filed on December 22, 2025)](https://www.sec.gov/Archives/edgar/data/1875016/000149315225028678/ex4-1.htm) |
| 107 | [Filing Fee Table](ex107.htm) |

---

**\*** **Previously Filed.**

**Item 9. Undertakings.**

&nbsp;&nbsp;&nbsp;&nbsp;(a) The
 undersigned Registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To
 file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To
 include any prospectus required by Section 10(a)(3) of the Securities Act;

(ii) To
 reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent
 post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
 forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if
 the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end
 of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b)
 if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set
 forth in the "Calculation of Registration Fee" table in the effective registration statement; and

(iii) To
 include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement
 or any material change to such information in this Registration Statement;

*Provided, however*, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That,
 for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a
 new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be
 deemed to be the initial bona fide offering thereof.

(3) To
 remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
 termination of the offering.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The
 undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of
 the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each
 filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference
 in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and
 the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

(h) Insofar
 as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons
 of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the
 Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In
 the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred
 or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding)
 is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will,
 unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction
 the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed
 by the final adjudication of such issue.

**<u>SIGNATURES</u>**

Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Taichung City, Taiwan on January 8, 2026.

---

| | |
|:---|:---|
| **J-Star Holding Co., Ltd.** | **J-Star Holding Co., Ltd.** |
| By: | */s/ Sam Van* |
| Name: | Sam Van |
| Title: | Chief Executive Officer |

---

**<u>SIGNATURES AND POWERS OF ATTORNEY</u>**

Each of the undersigned officers and directors of the Registrant hereby severally constitutes and appoints Sam Van, acting alone, as his or her true and lawful attorneys-in-fact and agents, with full power of substitution and re-substitution, for him or her and in his or her name, place and stead, and in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement and any subsequent registration statement filed pursuant to Rule 462 under the Securities Act, and to file the same, with all exhibits thereto and other documents in connection therewith, with the Commission and any applicable securities exchange or securities self-regulatory body, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or either of them individually, or their or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signatures** | **Title** | **Date** |
| */s/ Sam Van* | Chief Executive Officer | January 8, 2026 |
| Sam Van | (Principal Executive Officer) |  |
|  |  | January 8, 2026 |
| */s/ Abraham Pullolickel Ittycheriah* | Chief Financial Officer |  |
| Abraham Pullolickel Ittycheriah | (Principal Accounting and Financial Officer) |  |
| */s/ Jing-Bin Chiang* | Chairperson of the Board of Directors | January 8, 2026 |
| Jing-Bin Chiang | and Director |  |
| */s/ Ting-Pang Sung* | Director | January 8, 2026 |
| Ting-Pang Sung |  |  |
| */s/ Ching-Chou Huang* | Director | January 8, 2026 |
| Ching-Chou Huang |  |  |
| */s/ Shen-Huei Wang* | Director | January 8, 2026 |
| Shen-Huei Wang |  |  |
| */s/ Ping-Hong Lin* | Director | January 8, 2026 |
| Ping-Hong Lin |  |  |

---

**SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE UNITED STATES**

Pursuant to the Securities Act of 1933 as amended, the undersigned, the duly authorized representative in the United States of America, has signed this registration statement thereto in City of Newark, State of Delaware on January 8, 2026.

---

| | |
|:---|:---|
| **Cogency Global Inc** | **Cogency Global Inc** |
| By: | */s/ Donald J. Puglisi* |
| Name: | Donald J. Puglisi |
| Title: | Managing Director |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

![](ex5-1_002.jpg)

![](ex5-1_003.jpg)

![](ex5-1_004.jpg)

## Exhibit 23.1

**Exhibit 23.1**

![](ex23-1_002.jpg)

<u>Consent of Independent Registered Public Accounting Firm</u>

We hereby consent to the incorporation, by reference in the Registration Statements on Form S-8 (File No. 333-) of J-Star Holding Co., Ltd. and its subsidiaries (collectively the "Company"), of our report dated April 28, 2025 in the prospectus filed pursuant to Rule 424(b)(4) (File No. 333-286805), under the Securities Act of 1933 with respect to the consolidated balance sheets of the Company as of December 31, 2024 and 2023, and the related consolidated statements of comprehensive income, changes in equity, and cash flows for each of the years in the two-year period ended December 31, 2024, and the related notes included herein.

---

| | |
|:---|:---|
|  | ![](ex23-1_001.jpg) |
| San Mateo, California | WWC, P.C. |
| January 8, 2026 | Certified Public Accountants |
|  | PCAOB ID No. 1171 |

---

![](ex23-1_003.jpg)

## Ex-Filing

?xml version='1.0' encoding='ASCII'?

**Exhibit 107**

**Calculation of Filing Fee Tables**

**Form S-8**

**J-Star Holding Co., Ltd.**

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Security Type** | **Security Class Title** | **Fee Calculation** | **Amount Registered<sup>(1)</sup>** | **Proposed Maximum Offering Price Per Unit** | **Maximum Aggregate Offering Price<sup>(1)</sup>** | **Fee Rate** | **Amount of Registration Fee** |
| Fees to Be Paid | Equity | Class A Ordinary Shares, par value US$0.50 per share | 457(c) and 457(h) | 3354075<sup>(2)</sup> | $0.48 | $1609956.00 | 0.0001381 | $222.34 |
|  | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** |  | $1609956.00 | 0.0001381 | $222.34 |
|  | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** |  |  |  | $- |
|  | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  | $- |
|  | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** |  |  |  | $222.34 |

---

(1) This
 Registration Statement on Form S-8 (this "Registration Statement") covers class A ordinary shares, par value US$0.50
 per share ("Class A Ordinary Shares"), of J-Star Holding Co., Ltd. (the "Registrant"), that may become issuable
 under the J-Star Holding Co., Ltd. 2025 Equity Incentive Plan (the "Plan"). Pursuant to Rule 416 under the Securities
 Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover additional Class A Ordinary
 Shares which may become issuable by reason of any stock split, stock dividend, recapitalization, or other similar transaction effected
 without consideration which results in the increase in the number of the Registrant's outstanding Class A Ordinary Shares.

(2) Represents
 3,354,075 Class A Ordinary Shares reserved for issuance under the Plan.

(3) Estimated
 for the purpose of calculating the registration fee in accordance with Rules 457(c) and 457(h) under the Securities Act, based on
 the average of the high and low prices of the Class A Ordinary Shares reported on Nasdaq on January 2, 2026, which was US$0.48
 per share.