This kana is formed by adding dakuten (voicing marks) to the base kana 『ほ』 (ho), changing the sound to 『ぼ』 (bo). It represents a voiced bilabial plosive sound and is used in various Japanese words, including nouns and verb forms. For example, in the word 『ぼうし』 (bōshi, 'hat'), it contributes to the pronunciation of the noun.