Company: ZRCN
Filing Date: 2025-08-22
Form Type: NT 10-Q
Source: 0001641172-25-025190
Chunk: 1

Company: ZRCN Inc.
Filing Date: 2025-08-22
Form: NT 10-Q
Chunk 1
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 date; and                                                                                   |
|   | -c | The accountant’s                                                                                                                      
 statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.                                                |

<div align='center'>PART III

NARRATIVE</div>

State below in reasonable detail the reasons why Form 10-K, 11-K, 20-F, 10-Q, N-SAR, N-CSR, or the transition report portion thereof, could not be filed within the prescribed time period.

The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the relevant fiscal year has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such annual report no later than 5 days after its original due date; however, the registrant will not meet the 5 day reporting deadline and will file its financial statements on Form 10-Q as soon as possible.

<div align='center'>PART IV

OTHER INFORMATION</div>

(1) Name and telephone number of person to contact in regard to this notification

| Jeff    
 Parsons |     |       -408 |     | 963-4589          |
| (Name)  |     | -Area Code |     | -Telephone Number |

(2) Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If the answer is no, identify report(s).

<div align='center'>☐ Yes ☒ No</div>

(3) Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?

<div align='center'>☐ Yes ☒ No</div>

If so: attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

On May 2, 2025, the Audit Committee of the Board of Directors of ZRCN Inc. (the “Company”) received formal notice from Assurance Dimensions Inc. (“AD”) that, in conjunction with its exit from providing audit services to