Company: ZRCN
Filing Date: 2025-11-21
Form Type: NT 10-Q
Source: 0001493152-25-024688
Chunk: 2

Company: ZRCN Inc.
Filing Date: 2025-11-21
Form: NT 10-Q
Chunk 2
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 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 publicly traded companies, AD had made the decision to resign as the Company’s PCAOB accountant effective May 2, 2025.

On May 12, 2025, the Company’s Audit Committee and Management engaged Kreston, GTA PC., (Kreston) as the Company’s independent registered PCAOB accounting firm for the financial reporting period ending March 31, 2025, subject to completion of Kreston’s standard client acceptance procedures.

As a result of these two events ZRCN Inc. was delinquent in filing its financial statements on Form 10-K for the year ending March 31, 2025, resulting in a filing date of September 10, 2025 and a delinquency in filing its financial statements on Form 10-Q. As of November 21, 2025, the Company is still working to file its financial statements on Form 10-Q for the three months ended June 30, 2025. The Company will file its financial statements for the three months ended September 30, 2025 as soon as reasonably possible after filing its financial statements on Form 10-Q for the three months ended on June 30, 2025.

<div align='center'>ZRCN Inc.

(Name of Registrant as Specified in Charter)</div>

Has caused this notification to be signed on its behalf by the undersigned thereunto duly authorized.

| Dated:            
 November 21, 2025 |        | /s/               
 Jeff Parsons      |
|:------------------|:-------|:------------------|
|                   | By:    | Jeff              
 Parsons           |
|                   | Title: | Chief             
 Financial Officer |