Company: ZRCN
Filing Date: 2025-09-10
Form Type: 10-K
Source: 0001641172-25-027037
Chunk: 240

Company: ZRCN Inc.
Filing Date: 2025-09-10
Form: 10-K
Item: Item 1A
Chunk 240
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, if dividends are
paid, there is no assurance with respect to the amount of any such dividend.

Because
we do not expect to pay dividends in the foreseeable future, investors must rely on price appreciation of our common stock as the only
means of generating a positive return for any investment.

We
currently intend to retain most, if not all, of our available funds and any future earnings to fund the operations and growth of our
business. As a result, we do not expect to pay any cash dividends in the foreseeable future. Therefore, you should not rely on an investment
in our common stock as a source for any future dividend income.

Accordingly,
a positive return on any investment in our common stock will depend entirely upon any future price appreciation of our common stock.
There is no guarantee that the market price of our common stock will appreciate, or even maintain the price at which an investor may
have purchased the common stock. Investors may not realize a return on their investment in our common stock and may even lose their entire
investment in our common stock.

We
may become involved in securities class action litigation that could divert management’s attention and harm our business.

The
stock market in general, and the shares of small-cap companies in particular, can experience extreme price and volume fluctuations. These
fluctuations have often been unrelated or disproportionate to the operating performance of the companies involved. If these fluctuations
occur in the future, the market price of our stock could fall regardless of Zircon’s operating performance. In the past, following
periods of volatility in the market price of a particular company’s securities, securities class action litigation has often been
brought against that company. If the market price or volume of our stock suffers extreme fluctuations, then we may become involved in
this type of litigation, which would be expensive and divert management’s attention and resources from managing our business.

In
the event we become a publicly listed company, we may also from time to time make forward-looking statements about future operating results
and provide some financial guidance to the public markets. Projections may not be made timely or set at expected performance levels and
could materially affect the price of our shares. Any failure to meet published forward-looking statements that adversely affect the stock
price could result in losses to investors, stockholder lawsuits or other litigation, sanctions or restrictions issued by the SEC.

Our
common stock may trade below $5.00 per share and be deemed a “penny stock,” which could make it more difficult for investors