Company: ZRCN
Filing Date: 2025-09-10
Form Type: 10-K
Source: 0001641172-25-027037
Chunk: 102

Company: ZRCN Inc.
Filing Date: 2025-09-10
Form: 10-K
Item: Item 13
Chunk 102
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    101.LAB
     
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    104
     
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    +
    Indicates
    a management contract or compensatory plan or arrangement.

    †
    Certain
    of the exhibits and schedules to this Exhibit have been omitted in accordance with Regulation S-K Item 601(a)(5). The Registrant
    agrees to furnish a copy of all omitted exhibits and schedules to the SEC upon its request.

ITEM
16. FORM 10-K SUMMARY

None.

39

SIGNATURES

Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed
on its behalf by the undersigned, thereunto duly authorized.

    ZRCN
    INC.

    /s/
    John Stauss

    Chairman,
     Chief Executive Officer, and Director (Principal Executive Officer)

POWER
OF ATTORNEY

KNOW
ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below hereby constitutes and appoints Robert Wyler as his or
her attorney-in-fact, with full power of substitution and resubstitution, for him or her in any and all capacities, to sign any and all
amendments to this Annual Report on Form 10-K, and to file the same, with exhibits thereto and other documents in connection therewith,
with the Securities and Exchange Commission, granting unto said attorney-in-fact full power and authority to do and perform each and
every act and thing requisite and necessary to be done in connection therewith as fully to all intents and purposes as he might or could
do in person, hereby ratifying and confirming all that said attorney-in-fact, or his substitute or substitutes, may lawfully do or cause
to be done by virtue hereof.

Pursuant
to the requirements of the Securities Exchange Act of 1934, this Report has