Company: HCTI
Filing Date: 2025-05-09
Form Type: S-1/A
Source: 0001213900-25-041190
Chunk: 12

Company: Healthcare Triangle, Inc.
Filing Date: 2025-05-09
Form: S-1/A
Chunk 12
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 qualify as an emerging growth company on or before the last day of the fiscal year following the fifth anniversary of the date of the first sale of our Common Stock pursuant to an effective registration statement under the Securities Act. For so long as we remain an emerging growth company, we are permitted and intend to rely on exemptions from specified disclosure requirements that are applicable to other public companies that are not emerging growth companies. These exemptions include:

| ● | being permitted to provide                                                                                                               
 only two years of audited financial statements, in addition to any required unaudited interim financial statements, with correspondingly 
 reduced “Management’s Discussion and Analysis of Financial Condition and Results of Operations” disclosure;                              |

| ● | not being required to comply                                                                   
 with the requirement of auditor attestation of our internal controls over financial reporting; |

| ● | not being required to comply                                                                                                         
 with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or 
 a supplement to the auditor’s report providing additional information about the audit and the financial statements;                  |

| ● | reduced disclosure obligations        
 regarding executive compensation; and |

| ● | not being required to hold                                                                                                              
 a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. |

We have taken advantage of certain reduced reporting requirements in this prospectus. Accordingly, the information contained herein may be different than the information you receive from other public companies in which you hold stock. An emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. This allows an emerging growth company to delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have irrevocably elected to avail ourselves of this extended transition period and, as a result, we will not be required to adopt new or revised accounting standards on the dates on which adoption of such standards is required for other public reporting companies. We are also a “smaller reporting company” as defined in Rule 12b-2 of the Securities Exchange Act of 1934, as amended (the “ Exchange Act”), and have elected to take advantage of certain of the scaled disclosure available for smaller reporting companies. Corporate Information We were originally incorporated in Nevada on October 29, 2019, and subsequently converted into a Delaware corporation on April 27, 2020. Our principal executive office is located at 7901 Stoneridge Drive,