Park Ha Biological Technology Co., Ltd.
For the period ended Apr 30, 2026. Filed Jul 24, 2026.
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Apr 30, 2026 · Filed Jul 24, 2026
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EX-99.2 · Commitments and Contingencies
Commitments and Contingencies
The Company follows ASC 450-20, “Loss Contingencies,” to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There wereno commitments or contingencies as of April 30, 2026 and October 31, 2025.
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