Park Ha Biological Technology : Amendment to Annual Report by Foreign Issuer (Form 20-F/A)

Published: 2026-04-29 06:13:13 ET BYAH

Published on 04/29/2026 at 06:13 am EDT

This Amendment No. 1 on Form 20-F/A (the "Form 20-F/A") amends the annual report on Form 20-F of Park Ha Biological Technology Co., Ltd. (the "Company," "we" or "our") for the fiscal year ended October 31, 2025, originally filed with the U.S. Securities and Exchange Commission ("SEC") on March 2, 2026 (the "Form 20-F"). This Form 20-F/A is being filed in response to the comment letter dated April 17, 2026 (the "SEC Comment Letter") from the staff of the SEC and relates to matters discussed in the SEC Comment Letter. Item 3. Key Information, of Part I in the Form 20-F is amended by this Form 20-F/A to include the revised disclosures regarding the risks to our investors related to the Company's corporate structure and a condensed consolidating schedule that disaggregates the financial position of the parent company and the VIEs. Item 5. Operating and Financial Review and Prospects of Part I in the Form 20-F is amended by this Form 20-F/A to include additional disclosures regarding the decrease in the number of franchise contracts, the share-based compensation expense, and the credit losses. Items 17 and 18, Financial Statements, of Part III are amended by this Form 20-F/A to include the report of the independent registered public accounting firm and the consolidated financial statements and related notes, as revised in response to the SEC comments. Item 19 of Part III in the Form 20-F/A is amended by the filing of the auditor's consent included herein.

This Amendment on Form 20-F/A speaks as of the filing date of the Form 20-F on March 2, 2026. Other than as set forth herein, the Form 20-F/A does not, and does not purport to, amend, update or restate any other information or disclosure included in the Form 20-F or reflect any events that have occurred since March 2, 2026.

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Park Ha Biological Technology Co. Ltd. published this content on April 29, 2026, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on April 29, 2026 at 10:12 UTC.