Navigator Holdings Ltd 2026年年度报告和过渡报告

FORM 20-F If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934. Yes☐No☒Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for suchshorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes☒No☐Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (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 the definitions of “large accelerated filer”,“accelerated filer” and emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filer☐Accelerated filer☒Non-accelerated filer☐Emerging growth company☐ † 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 April 5, 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 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 topreviously issued financial statements.☐ 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: U.S. GAAP☒International Financial Reporting Standards as Issuedby 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 registrant has elected to follow. INDEX TO REPORT ON FORM 20-F PART IItem 1.Identity of Directors, Senior Management and AdvisersItem 2.Offer Statistics and Expected TimetableItem 3.Key InformationA.ReservedB.Capitalization and IndebtednessC.Reasons for the Offer and Use of ProceedsD.Risk FactorsItem 4.Information on the CompanyA.History and Development of the CompanyB.Business OverviewC.Organizational StructureD.Property, Plant and EquipmentItem 4A.Unresolved Staff CommentsItem 5.Operating and Financial Review and ProspectsA.Operating ResultsB.Liquidity and Capital ResourcesC.Research and Development Patents, and Licenses etc.D.Trend InformationE.Critical Accounting EstimatesItem 6.Directors, Senior Management and EmployeesA.Directors and Senior ManagementB.CompensationC.Board PracticesD.EmployeesE.Share OwnershipF.Disclosure of a Registrant’s Action to Recover Erroneously Awarded CompensationItem 7.Major Shareholders and Related Party TransactionsA.Major ShareholdersB.Related Party TransactionsC.Interests of Experts and CounselItem 8.Financial InformationA.Consolidated Statements and Other Financial InformationB.Significant ChangesItem 9.The Offer and ListingA.Offer and Listing DetailsB.Plan of distributionC.MarketsD.Selling ShareholdersE.DilutionF.Expense of the IssueItem 10.Additional InformationA.Share CapitalB.Memorandum and Articles of AssociationC.Material ContractsD.Exchange ControlsE.TaxationF.Dividends and Paying Agents G.Statements by Experts79H.Documents on Display79I.Subsidiary Information79J.Annual Report to Security Holders79Item 11.Quantitative and Qualitative Disclosures About Market Risk79Item 12.Description of Securities Other than Equity Securities80PART II80Item 13.Defaults, Dividend Arrearages and Delinquencies80Item 14.Material Modifications to the Rights of Security Holders and Use of Proceeds80Item 15.Controls and Procedures80Item 16A.Audit Committee Financial Expert81Item 16B.Code of Ethics81Item 16C.Principal Accountant Fees and Services81Item 16D.Exemptions from the Listing Standards for Audit Committees82Item 16E.Purchases of Equity Securities by the Issuer and Affiliated Purchasers82Item 16F.Change in Registrant’s Certifying Accountant83Item 16G.Corporate Governance83Item 16H.Mine Safety Disclosure83Item 16I.Disclosure Regarding Foreign Jurisdictions that Prevent Inspections83Item 16J.Insider Trading Policies83Item 16K.Cybersecurity84PART III85Item 17.Financial Statements85Item 18.Financial Statements85Item 19.Exhibits8