PS International Group Ltd 2026年年度报告和过渡报告

FORM 20-F (Mark One)☐REGISTRATION STATEMENT PURSUANT TO SECTION12(B) OR 12(G) OF THE SECURITIES EXCHANGE ACTOF1934 OR OR Securities registered or to be registered pursuant to Section12(b) of the Act: Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the periodcovered by the annual report: 15,376,572 shares of ordinary shares issued and outstanding as of April 30, 2026. Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule405 of the SecuritiesAct. ☐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 toSection13 or15(d) of the Securities Exchange Act of1934. ☐Yes☒No Indicate by check mark whether the registrant: (1)has filed all reports required to be filed by Section13 or15(d) of the SecuritiesExchange Act of 1934 during the preceding 12months (orfor such shorter period 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 and posted on its corporate Web site, if any, everyInteractive Data File required to be submitted and posted pursuant to Rule405 of RegulationS-T (§232.405 of this chapter) during thepreceding 12months (orfor such shorter period that the registrant was required to submit and post suchfiles). ☒Yes☐No Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerginggrowth company. See definition of “large accelerated filer,” “accelerated filer,” and “emerging growth company” in Rule 12b-2 of theExchange Act. Large accelerated filer☐Accelerated filer☐Non-accelerated filer☒Emerging growth company☒ If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if theregistrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards†provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectivenessof its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registeredpublic accounting firm that prepared or issued its audit report.Yes☐No☒ Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in thisfiling: U.S.GAAP☒International Financial Reporting Standards as issuedOther☐by the International Accounting Standards Board☐ If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registranthas elected tofollow. ☐Item17☐Item18 If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of theregistrant included in the filing reflect the correction of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-basedcompensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐ If this is an annual report, indicate by check mark whether the registrant is a shell company (asdefined in Rule12b-2 of the SecuritiesExchange Act of1934). ☐Yes☒No (APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVEYEARS) Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections12, 13 or15(d) ofthe Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by acourt. ☐Yes☐No Table of Contents Item 13.Defaults, Dividend Arrearages and Delinquencies98Item 14.Material Modifications to the Rights of Security Holders and Use of Proceeds98Item 15.Controls and Procedures98Item 16Reserved99Item 16A.Audit Committee Financial Expert99Item 16B.Code of Ethics99Item 16C.Principal Accountant Fees and Services99Item 16D.Exemptions from the Listing Standards for Audit Committees100Item 16E.Purchases of Equity Securities by the Issuer and Affiliated Purchasers100Item 16F.Change in Registrant’s Certifying Accountant100Item 16G.Corporate Governance100Item 16H.Mine Safety Disclosure100Item 16I.Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.100 Item 17.Financial Statements101Item 18.Financial Statements101Item 19.Exhibits101 INTRODUCTION Except where the context otherwise requires and for purposes of this annual report only the term: “AIB” refers to AIB Acquisition Corporation, a Cayman Islands exempted company “Amended and Restated Memorandum and Articles of Associa