Company: ZRCN
Filing Date: 2025-09-10
Form Type: 10-K
Source: 0001641172-25-027037
Chunk: 505

Company: ZRCN Inc.
Filing Date: 2025-09-10
Form: 10-K
Item: Item 2
Chunk 505
---
rolling interests 
     (51) 
     270 
  
    Net (loss) income attributable
    to ZRCN Inc. common stockholders 
    $(2,839) 
    $(219)

    Net (loss) income 
    $(2,890) 
    $51 
  
    Loss
    on change in foreign currency translation adjustment 
     (160) 
     (203)
  
    Comprehensive loss 
     (3,050) 
     (152)
  
    Net (loss) income attributable
    to non-controlling interests 
     (51) 
     270 
  
    Other
    comprehensive loss attributable to non-controlling interest 
     (160) 
     (203)
  
    Comprehensive loss attributable
    to ZRCN common stockholders 
    $(2,839) 
    $(219)

    Net loss per share attributable to ZRCN Inc.: 

    Basic and diluted 
    $(0.28) 
    $(0.02)

    Weighted average common shares outstanding: 

    Basic and diluted 
     10,080,734  
     9,573,088 

The
accompanying notes are an integral part of these consolidated financial statements.

F-3

ZRCN
Inc.

CONSOLIDATED
STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY

(in
thousands, except share data)

    Shares  
    Amount  
    Income  
    Capital  
    Stockholder  
    Deficit)  
    ZRCN  
    Interests  
    Equity 

    Common
    Stock  
    Accumulated
    Other Comprehensive (Loss)  
    Additional
    Paid-in  
    Note
    Receivable from  
    Retained
    Earnings (Accumulated  
    Total
    Equity Attributable to  
    Non-controlling  
    Total
                                                                  Stockholders’ 

    Shares  
    Amount  
    Income  
    Capital  
    Stockholder  
    Deficit)  
    ZRCN  
    Interests  
    Equity 
  
    Balance -
    March 31, 2023 
     500,000  
    $1  
    $16  
    $—  
     (240) 
    $8,630  
    $8,405