Company: ZRCN
Filing Date: 2025-09-10
Form Type: 10-K
Source: 0001641172-25-027037
Chunk: 99

Company: ZRCN Inc.
Filing Date: 2025-09-10
Form: 10-K
Item: Item 13
Chunk 99
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 considered whether any director has a relationship with
us that could compromise that director’s ability to exercise independent judgment in carrying out that director’s responsibilities.
Our board of directors has determined that Mr. Stauss and Mr. Wyler are not independent directors Our non-employee directors, Mr. Bronson,
Ms. Graebner, and Mr. Wong, are all independent directors as that term is defined under the Nasdaq rules.

ITEM
14. PRINCIPAL ACCOUNTING FEES AND SERVICES

Audit
Fees

Assurance
Dimensions LP resigned as the Company’s independent registered public accounting firm on May 3, 2025. The Company engaged Kreston
GTA LP as its new accounting firm on May 13, 2025.

The
aggregate fees billed to us by Kreston GTA LP and Assurance Dimensions LP, our independent registered public accounting firms, for the
indicated services for each of the last two fiscal years were as follows:

    2025  
    2024 
  
    Audit fees (1) 
    $217,600  
    $119,400 
  
    Audit-related fees 
     —  
     — 
  
    Tax fees 
     —  
     — 
  
    All other fees 
     —  
     — 

    (1)
    Audit
    fees consist of fees for 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