奇景光电 2026年年度报告和过渡报告

Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the period covered by the annual report. 348,851,828 Ordinary Shares. Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule405 of the Securities Act.☒Yes☐No If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section13 or 15(d)of the Securities Exchange Act of 1934.☐Yes☒NoIndicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d)of the Securities Exchange Act of 1934 during the preceding 12months (or for such shorterperiod that the registrant was required to file such reports), and (2)has been subject to such filing requirements for the past 90days.☒Yes☐No Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule405 of Regulation S-T (§232.405 of this chapter) during thepreceding 12months (or for such shorter period that the registrant was required to submit such files).☒Yes☐No Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growth company. See definition of “large accelerated filer,” “acceleratedfiler,” and “emerging growth company” in Rule12b-2 of the Exchange Act. (Check one): If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards† provided pursuant to Section13(a)of the Exchange Act.☐ † The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April5, 2012. Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) ofthe Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.☒ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive- based compensation received by any of the registrant’s executive officersduring the relevant recovery period pursuant to §240.10D-1(b).☐ Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing: If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow.☐Item17☐Item18 TABLE OF CONTENTS SPECIAL NOTEREGARDING FORWARD-LOOKING STATEMENTSCERTAIN CONVENTIONSPARTIITEM1. IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERSITEM2. OFFER STATISTICS AND EXPECTED TIMETABLEITEM3. KEY INFORMATION3.A.[Reserved]3.B. Capitalization and Indebtedness3.C. Reason for the Offer and Use of Proceeds3.D. Risk FactorsITEM4. INFORMATION ON THE COMPANY4.A. History and Development of the Company4.B. Business Overview4.C. Organizational Structure4.D. Property, Plants and EquipmentITEM4A. UNRESOLVED STAFF COMMENTSITEM5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS5.A. Operating Results5.B. Liquidity and Capital Resources5.C. Research and Development5.D. Trend Information5.E. Critical Accounting EstimatesITEM6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES6.A. Directors and Senior Management6.B. Compensation6.C. Board Practices6.D. Employees6.E. Share Ownership6.F. Disclosure of a registrant’s action to recover erroneously awarded compensationITEM7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS7.A. Major Shareholders7.B. Related Party Transactions7.C. Interests of Experts and CounselITEM8. FINANCIAL INFORMATION8.A. Consolidated Statements and Other Financial Information8.B. Significant ChangesITEM9. THE OFFER AND LISTING9.A. Offer and Listing Details9.B. Plan of Distribution9.C. Markets9.D. Selling Shareholders9.E. Dilution9.F. Expenses of the Issue ITEM10. ADDITIONAL INFORMATION8110.A. Share Capital8110.B. Memorandum and Articles of Association8110.C. Material Contracts8210.D. Exchange Controls8210.E. Taxation8210.F. Dividends and Paying Agents8510.G. Statement by Experts8510.H. Documents on Display8510.I. Subsidiary Information8510.J. Annual Report to Security Holders85ITEM11. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK86ITEM12. DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES8612.A. Debt Securities8612.B. Warrants and Rights8612