UPLOAD Filing
Phaos Technology (Cayman) Holdings Ltd (POAS) (CIK 0002024258)
Date: Feb. 19, 2026 · CIK: 0002024258 · Accession: 0000000000-26-001711
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Reasoning
File numbers found in text: 333-284137
Letter
February 19, 2026 Gan Hong Loon Chief Financial Officer Phaos Technology (Cayman) Holdings Ltd 83 Science Park Drive #04-01A/B The Curie , Singapore Science Park 1 Singapore 118258 Re:Phaos Technology (Cayman) Holdings Ltd Form 20-F filed September 18, 2025 File No. 333-284137 Dear Gan Hong Loon: We have reviewed your filing and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. After reviewing your response to this letter, we may have additional comments. Form 20-F filed September 18, 2025 Statements of Operations, page F-3 1.Please identify for us the business, competitive and economic factors that caused your sales to decline by 91%. Explain the underlying reasons for the reduction in sales orders from your largest customers. This information should also be included under Item 5 of your next Form 20-F. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Al Pavot at 202-551-3738 or Terence O'Brien at 202-551-3355 if you have questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
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February 19, 2026
Gan Hong Loon
Chief Financial Officer
Phaos Technology (Cayman) Holdings Ltd
83 Science Park Drive
#04-01A/B The Curie , Singapore Science Park 1
Singapore 118258
Re:Phaos Technology (Cayman) Holdings Ltd
Form 20-F filed September 18, 2025
File No. 333-284137
Dear Gan Hong Loon:
We have reviewed your filing and have the following comment. Please respond to this
letter within ten business days by providing the requested information or advise us as soon as
possible when you will respond. After reviewing your response to this letter, we may have
additional comments.
Form 20-F filed September 18, 2025
Statements of Operations, page F-3
1.Please identify for us the business, competitive and economic factors that caused your
sales to decline by 91%. Explain the underlying reasons for the reduction in sales orders
from your largest customers. This information should also be included under Item 5 of
your next Form 20-F.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff. Please contact Al Pavot at 202-551-3738 or Terence O'Brien at 202-551-3355
if you have questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and Services