Company: ZRCN
Filing Date: 2025-09-10
Form Type: 10-K
Source: 0001641172-25-027037
Chunk: 71

Company: ZRCN Inc.
Filing Date: 2025-09-10
Form: 10-K
Item: Item 10
Chunk 71
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 professional services performed by Kreston GTA LP for fiscal 2025 and Assurance Dimensions LP for fiscal
    2024 for the audit and review of our financial statements, preparation and filing of our registration statements, including issuance
    of comfort letters.

38

PART
IV

ITEM
15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

(1)
Financial Statements

See
“Index to Consolidated Financial Statements” on page F-1.

(2)
Financial Statement Schedules

All
financial statement schedules have been omitted, since the required information is not applicable or is not present in amounts sufficient
to require submission of the schedule, or because the information required is included in the consolidated financial statements and notes
thereto included in this report.

(3)
Exhibits

Exhibits
not filed or furnished herewith are incorporated by reference to exhibits previously filed with the SEC, as reflected in the table below.
We will furnish a copy of any exhibit to stockholders, without charge upon written request to the Company.

    Exhibit
    Number
     
    Description
  
    3.1
     
    Certificate
    of Incorporation, dated June 19, 2018 (incorporated by reference to Exhibit 3.1 to the Registration Statement on Form 10 filed by
    the Company on December 27, 2021)
  
    3.2
     
    Certificate
    of Amendment to Certificate of Incorporation, dated August 28, 2020 (incorporated by reference to Exhibit 3.2 to the Registration
    Statement on Form 10 filed by the Company on December 27, 2021)
  
    3.3
     
    Certificate
    of Amendment to Certificate of Incorporation, dated July 9, 2021 (incorporated by reference to Exhibit 3.3 to the Registration Statement
    on Form 10 filed by the Company on December 27, 2021)
  
    3.4
     
    Certificate
    of Amendment to Certificate of Incorporation, dated June 17, 2022 (incorporated by reference to Exhibit 3.5 to the Current Report
    on 8-K filed by the Company on June 21, 2022)
  
    3.5
     
    Certificate
    of Amendment to Certificate of Incorporation, dated June 17, 2023 (incorporated by reference