{"url_path":"/sec/mtekw/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 FINANCIAL INFORMATION.**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1872964/0001213900-26-057766-index.html","accession_number":"0001213900-26-057766","cik":"0001872964","ticker":"MTEK","issuer_name":"Maris Tech Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1872964/0001213900-26-057766-index.html","primary_entity_key":"0001872964","primary_entity_name":"Maris Tech Ltd."},"word_count":506,"has_tables":true,"body_markdown":"** **\n\n**ITEM 8. FINANCIAL INFORMATION.**\n\n** **\n\n**A. Consolidated Statements and Other Financial Information**\n\n \n\nSee “Item 18. Financial\nStatements.”\n\n** **\n\n**Legal Proceedings**\n\n \n\nFrom time to time, we may\nbecome involved in legal proceedings that arise in the ordinary course of business. During the period covered by the financial statements\ncontained herein, we were not subject to any material legal proceedings that has had a material adverse effect on our financial position.\nNo assurance can be given that future litigation will not have a material adverse effect on our financial position. When appropriate in\nmanagement’s estimation, we may record reserves in our financial statements for pending litigation and other claims. \n\n** **\n\n**Dividends**\n\n \n\nWe have never declared or\npaid any cash dividends on our Ordinary Shares and do not anticipate paying any cash dividends in the foreseeable future. Payment of cash\ndividends, if any, in the future will be at the discretion of our board of directors and will depend on then-existing conditions, including\nour financial condition, operating results, contractual restrictions, capital requirements, business prospects and other factors our board\nof directors may deem relevant.\n\n \n\n71\n\n \n\n \n\nUnder the Companies Law, we\nmay declare and pay dividends only if, upon the determination of our board of directors, there is no reasonable concern that the distribution\nwill prevent us from being able to meet the terms of our existing and foreseeable obligations as they become due. Under the Companies\nLaw, the distribution amount is further limited to the greater of retained earnings or earnings generated over the two most recent years\nlegally available for distribution according to our then last reviewed or audited financial statements, provided that the end of the period\nto which the financial statements relate is not more than six months prior to the date of distribution. In the event that we do not meet\nsuch earnings criteria, we may seek the approval of the court in order to distribute a dividend. The court may approve our request if\nit is convinced that there is no reasonable concern that the payment of a dividend will prevent us from satisfying our existing and foreseeable\nobligations as they become due.\n\n \n\nUnder the Exemptions Regulations,\nhowever, an Israeli company whose shares are listed outside Israel is permitted to execute distributions through repurchasing its own\nshares, even if earnings criteria are not met, without the need for a court’s approval. This exemption is subject to certain conditions,\nincluding, among others: (i) the distribution meets the solvency criteria; and (ii) there had not been any objection filed by any of the\ncompany’s creditors to the relevant court. If any creditor objects to such distribution, the company will be required to obtain\nthe court’s approval for such distribution\n\n \n\nPayment of dividends may be\nsubject to Israeli withholding taxes (see the Prospectus filed February 1, 2022, under “Taxation - Israeli Tax Considerations and\nGovernment Programs” for additional information).\n\n** **\n\n**B. Significant Changes**\n\n \n\nExcept as described in this\nAnnual Report, there have been no significant changes in our operations since the date of our financial statements included in this Annual\nReport."}