{"url_path":"/sec/rajaf/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/1885680/0001213900-26-057774-index.html","accession_number":"0001213900-26-057774","cik":"0001885680","ticker":"RAJAF","issuer_name":"Cordyceps Sunshine Biotech Holdings Co., Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1885680/0001213900-26-057774-index.html","primary_entity_key":"0001885680","primary_entity_name":"Cordyceps Sunshine Biotech Holdings Co., Ltd."},"word_count":268,"has_tables":true,"body_markdown":"**Item\n8. Financial Information**\n\n \n\n**A. Consolidated Statements and Other Financial\nInformation**\n\n \n\nPlease refer to “Item 18. Financial Statements.”\n\n \n\n32\n\n \n\n \n\n**Legal and Administrative Proceedings**\n\n** **\n\nWe may from time to time become a party to various\nlegal or administrative proceedings arising in the ordinary course of our business. As of the date hereof, neither we nor any of our subsidiaries\nis a party to any pending legal proceedings, nor are we aware of any such proceedings threatened against us or our subsidiaries.\n\n \n\n**Dividend Policy**\n\n \n\nWe have not declared or paid any dividends on\nour ordinary shares since our inception, and have no current plans to pay dividends on our ordinary shares. The declaration and payment\nof future dividends to holders of our ordinary shares will be at the discretion of our director and will depend upon many factors, including\nour financial condition, earnings, legal requirements, restrictions in our debt agreements and other factors deemed relevant by our director.\nIn addition, as a holding company, our ability to pay dividends depends on our receipt of cash dividends from our operating subsidiaries,\nwhich may further restrict our ability to pay dividends as a result of the laws of their respective jurisdictions of organization, agreements\nof our subsidiaries, or covenants of future indebtedness that we or they may incur. We do not expect to pay dividends in the foreseeable\nfuture, you must rely on price appreciation of our ordinary shares for return on your investment.\n\n \n\n**8.B. Significant Changes** \n\n \n\nExcept as otherwise disclosed in this report,\nwe have not experienced any significant changes since the date of our audited consolidated financial statements included herein."}