# EDGAR Filing Document

**Accession Number:** 0000700841
**File Stem:** 0001437749-26-014678
**Filing Date:** 2026-5
**Character Count:** 73046
**Document Hash:** 426fc6bc2a53e2847848c6eae1c90a1b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-26-014678.hdr.sgml**: 20260504

**ACCESSION NUMBER**: 0001437749-26-014678

**CONFORMED SUBMISSION TYPE**: 10-K/A

**PUBLIC DOCUMENT COUNT**: 15

**CONFORMED PERIOD OF REPORT**: 20260103

**FILED AS OF DATE**: 20260504

**DATE AS OF CHANGE**: 20260504

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** RCM TECHNOLOGIES, INC.
- **CENTRAL INDEX KEY:** 0000700841
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-HELP SUPPLY SERVICES [7363]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 951480559
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0103

**FILING VALUES:**
- **FORM TYPE:** 10-K/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-10245
- **FILM NUMBER:** 26938767

**BUSINESS ADDRESS:**
- **STREET 1:** 2500 MCCLELLAN AVENUE
- **STREET 2:** STE 350
- **CITY:** PENNSAUKEN
- **STATE:** NJ
- **ZIP:** 08109-4613
- **BUSINESS PHONE:** 8563564500

**MAIL ADDRESS:**
- **STREET 1:** 2500 MCCLELLAN AVENUE
- **STREET 2:** STE 350
- **CITY:** PENNSAUKEN
- **STATE:** NJ
- **ZIP:** 08109-4613

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** RCM TECHNOLOGIES INC
- **DATE OF NAME CHANGE:** 19920703

?xml version='1.0' encoding='ASCII'? rcmt20251231_10ka.htm

**UNITED STATES**<br> **SECURITIES AND EXCHANGE COMMISSION**<br> **WASHINGTON, D.C. 20549**<br>

**FORM 10-K/A**

**(Amendment No. 1)**

**☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d)**

**OF THE SECURITIES EXCHANGE ACT OF 1934** 

**For the fiscal year ended January 3, 2026**

**OR**

**☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)** 

**OF THE SECURITIES EXCHANGE ACT OF 1934**

**For the transition period from ........... to ...........**

**Commission file number 1-10245**

**RCM TECHNOLOGIES, INC.**<br> (Exact Name of Registrant as Specified in its Charter)<br>

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| | |
|:---|:---|
| **Nevada** | **95-1480559** |
| (State or Other Jurisdiction of<br> Incorporation or Organization) | (I.R.S. Employer Identification No.) |
| **2500 McClellan Avenue, Suite 350,**<br> **Pennsauken, New Jersey** | **08109-4613** |
| (Address of Principal Executive Offices) | (Zip Code) |
| Registrant's telephone number, including area code: | **(856) 356-4500** |
| **Securities registered pursuant to Section 12(b) of the Act:** |  |

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| | | |
|:---|:---|:---|
| **<u>Title of Each Class</u>** | **<u>Trading Symbol</u>** | **<u>Name of Each Exchange on Which Registered</u>** |
| **Common Stock, par value $0.05 per share** | RCMT | The NASDAQ Stock Market LLC |

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**Securities registered pursuant to Section 12(g) of the Act:**<br>

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. YES ☐ No ☒

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. YES ☐ No ☒

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ NO ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ NO ☐

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Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. (See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act). (Check one):

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| | | | | |
|:---|:---|:---|:---|:---|
| Large Accelerated Filer ☐ | Accelerated Filer ☒ | Non-Accelerated Filer ☐ | Smaller<br> Reporting<br> Company ☒ | Emerging<br> Growth<br> Company ☐ |

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If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☒

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements. ☐

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

YES ☐ NO ☒

The aggregate market value of the voting stock held by non-affiliates of the registrant was approximately $99.4 million based upon the closing price of $23.11 per share of the registrant's common stock on June 27, 2025, on The NASDAQ Global Market. For purposes of making this calculation only, the registrant included all directors, executive officers, and beneficial owners of more than 5% of the registrant's common stock as affiliates.

The number of shares of registrant's common stock (par value $0.05 per share) outstanding as of April 30, 2026: 7,087,613.

**Documents Incorporated by Reference**

None in this Amendment No. 1 on Form 10-K/A.

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| | | |
|:---|:---|:---|
| Auditor Firm ID: 274 | Auditor Name: EisnerAmper, LLP | Auditor Location: Philadelphia, PA |

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**EXPLANATORY NOTE**

*On April 3, 2026, RCM Technologies, Inc. (*"*Company,*" "*we,*" "*us,*" "*our*" *and* "*RCM*"*) filed its Annual Report on Form 10-K for the year ended January 3, 2026 (the* "*Initial Filing*"*), with the Securities and Exchange Commission (the* "*Commission*"*). The Company indicated that it would incorporate Part III of Form 10-K in the Original Filing by reference to the Company*'*s definitive proxy statement for its 2026 annual meeting of stockholders. Because the Company does not anticipate filing its definitive proxy statement by May 4, 2026, the Company is filing this Amendment No. 1 (this* "*Amendment*"*) on Form 10-K/A, which amends and restates items identified below with respect to the Original Filing and provides the disclosure required by Part III of Form 10-K.* 

*This Form 10-K/A only amends information in Part III, Item 10 (Directors, Executive Officers and Corporate Governance), Item 11 (Executive Compensation), Item 12 (Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters), Item 13 (Certain Relationships and Related Transactions, and Director Independence), Item 14 (Principal Accounting Fees and Services) and Part IV, Item 15 (Exhibits, Financial Statement Schedules). All other items as presented in the Original Filing are unchanged. Except for the foregoing amended and restated information, this Amendment does not amend, update or change any other information presented in the Original Filing.* 

*In addition, as required by Rule 12b-15 of the Securities Exchange Act of 1934, this Form 10-K/A contains new certifications by our principal executive officer and our principal financial and accounting officer, filed as exhibits hereto.* 

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| |
|:---|
| **RCM TECHNOLOGIES, INC.** |
| **FORM 10-K/A** |
| **TABLE OF CONTENTS** |

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| | | |
|:---|:---|:---|
| **PART III** | **PART III** |  |
| Item 10. | Directors, Executive Officers and Corporate Governance&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  | 1 |
| Item 11. | Executive Compensation&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  | 6 |
| Item 12. | Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  | 13 |
| Item 13. | Certain Relationships and Related Transactions, and Director Independence&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  | 15 |
| Item 14. | Principal Accounting Fees and Services&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  | 16 |
| **PART IV** | **PART IV** |  |
| Item 15. | Exhibits and Financial Statement Schedules&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  | 17 |

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**PART III**<br>

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| | |
|:---|:---|
| **ITEM 10.**  | **DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE** |

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**Our Directors**

**Bradley S. Vizi,** Director since 2013, age 42

Mr. Vizi has served as our Executive Chairman & President since June 2018. Previously Mr. Vizi served as our Chairman of the Board since September 2015 and a board member since December 2013. From February 2016 to June 2022, Mr. Vizi served as a member of the Board of Directors at L.B. Foster (NASDAQ: FSTR), a leading manufacturer, fabricator, and distributor of products and services for the rail, construction, energy and utility markets with locations in North America and Europe. Mr. Vizi founded Legion Partners, Inc. in 2010 and Legion Partners Asset Management, LLC in 2012, where he served as Managing Director and Portfolio Manager until October 2017. From 2007 to 2010, Mr. Vizi was an investment professional at Shamrock Capital Advisors, Inc. ("Shamrock"), the alternative investment vehicle of the Disney Family. Prior to Shamrock, from 2006 to 2007, Mr. Vizi was an investment professional with the private equity group at Kayne Anderson Capital Advisors L.P. Mr. Vizi is a CFA Charterholder and graduated from the Wharton School at the University of Pennsylvania.

Mr. Vizi's significant public company experience is particularly valuable in the areas of strategy, operations, capital allocation, compensation planning, corporate governance and marketing the Company to the investment community.

**Chigozie O. Amadi,** Director since 2022, age 41

Mr. Amadi has served since October 2019 as the Chief Financial Officer for The Siegel Group, a conglomerate of private companies focusing on investments and management of real estate and food and beverage businesses. Mr. Amadi leads the departments of accounting, finance, payroll, acquisitions, and dispositions. Before his current role, Mr. Amadi previously served as Director of Real Estate Investments for The Siegel Group. Mr. Amadi also worked for Wells Fargo & Company, providing secured and unsecured financing to REITs and private real estate firms. Mr. Amadi holds a J.D. from Loyola Law School and a B.A. from the University of Pennsylvania and is an active member of the California Bar.

Mr. Amadi's extensive experience overseeing the preparation and aggregation of the financial performance of multiple companies, in addition to supervising the audits and financial professionals responsible for those audits, and his legal acumen, allow him to make valuable contributions to all of the Company's business segments.

**Swarna Srinivas Kakodkar,** Director since 2019, age 42

Ms. Kakodkar is a seasoned technology executive with over 20 years of experience building organizations that develop software to serve enterprises, developers, and consumers. Ms. Kakodkar served in leadership roles at major technology companies including Meta, Google and Amazon Web Services. At Google and Amazon she launched services that touched millions of users. At Meta she held various roles where she oversaw the development of digital advertising products and global partnerships with some of Meta's largest customers. Prior to joining Meta, Ms. Kakodkar worked at AOL Platforms, where she developed capital allocation strategies, managed M&A activity, and built technology partnership programs. She chairs our Compensation Committee, serves on our Audit Committee, and serves on our Nominating/Governance Committee. She holds an MBA from Harvard Business School and a B.A. from Harvard College.

Ms. Kakodkar's extensive experience in digital marketing, financial modeling, enterprise software, implementation of new technologies, and management and retention of diverse employee groups, allow her to make valuable contributions to all of the Company's business segments.

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| | |
|:---|:---|
| **ITEM 10.**  | **DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE (CONTINUED)** |

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**Our Directors (Continued)**

**Jayanth S. Komarneni,** Director since 2020, age 43

Mr. Komarneni is the founder and chair of the Human Diagnosis Project ('Human Dx'), an open medical intelligence system. Human Dx has brought together top medical organizations (including the American Medical Association, the American Board of Medical Specialties, and the National Association of Community Health Centers), health systems (including research collaborations with Harvard, Johns Hopkins, UCSF, Stanford, and Kaiser Permanente), and financial supporters (including the European Union, the MacArthur Foundation, the Gordon & Betty Moore Foundation, Union Square Ventures, and Andreessen Horowitz). Before founding Human Dx, Mr. Komarneni advised leadership at some of the world's preeminent organizations while working at McKinsey & Company and Bain & Company. Mr. Komarneni's work spanned stakeholders in the social, public, and private sectors, including foundations, governments, companies (in the life sciences, health care, technology, energy, and financial services industries), and alternative investment firms. After McKinsey and Bain, he helped launch and operate Greenoaks Capital Management, a global alternative investment firm, as its first employee. Mr. Komarneni also participated in Y Combinator, the world's leading technology accelerator. Mr. Komarneni has degrees that include an MSc in Global Health Science from the University of Oxford and an MBA from the Wharton School, and an M.S. in Biotechnology from the School of Engineering and Applied Science at the University of Pennsylvania.

Mr. Komarneni's prior background founding, advising, and working at leading organizations in the technology, healthcare, investment, professional services, and life sciences industries helps contribute across RCM's diverse business segments from strategic and operational perspectives.

**Our Executive Officers**

The following table lists our executive officers. Our Board elects our executive officers annually for terms of one year and may remove any of our executive officers with or without cause.

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| | | |
|:---|:---|:---|
| **Name** | **Age** | **Position** |
| Bradley S. Vizi | 42 | Executive Chairman & President |
| Kevin D. Miller | 59 | Chief Financial Officer, Treasurer and Secretary |
| Michael Saks | 69 | Division President, Health Care Services |

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**Bradley S. Vizi**. See above.

**Kevin D. Miller** has served as our Chief Financial Officer, Secretary and Treasurer since October 2008. From July 1997 until September 2008, he was Senior Vice President of RCM. From 1996 until July 1997, Mr. Miller served as an Associate in the corporate finance department of Legg Mason Wood Walker, Incorporated. From 1995 to 1996, Mr. Miller was a business consultant for the Wharton Small Business Development Center. Mr. Miller previously served as a member of both the audit and corporate finance groups at Ernst & Young LLP. Mr. Miller has a Bachelor of Science in Accounting from The University of Delaware and a MBA with a concentration in Finance from the Wharton School at The University of Pennsylvania.

**Michael Saks** has served as our Division President of Health Care Services since June 2018. From May 2007 to June 2018 he was the Senior Vice President and General Manager of our Health Care Services Division. From January 1994 until May 2007 he was the Vice President and GM of our Health Care Services Division. Prior to joining RCM, Mr. Saks served as a corporate executive at MS Executive Resources, MA Management and Group 4 Executive Search. Mr. Saks has over 31 years of executive management, sales and recruiting experience. Mr. Saks has a Bachelor of Science in Accounting and Finance from Fairleigh Dickinson University.

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|:---|:---|
| **ITEM 10.**  | **DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE (CONTINUED)** |

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**Corporate Governance**

*Board Committees.* Our Board of Directors has an Audit Committee, a Compensation Committee and a Nominating and Corporate Governance Committee, all of which are constituted entirely of independent directors. The committees report their actions to the full Board at the Board's next regular meeting. The following table shows on which of our Board's committees our directors serve.

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| | | | |
|:---|:---|:---|:---|
|  | **Committee** | **Committee** | **Committee** |
| **Board Member** | **Audit** | **Compensation** | **Nominating &**<br> **Corporate**<br> **Governance** |
| Bradley S. Vizi &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  |  |  |  |
| Chigozie O. Amadi&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  | X<sup>(1)</sup> | X | X |
| Swarna Srinivas Kakodkar &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  | X | X<sup>(1)</sup> | X |
| Jayanth S. Komarneni &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  | X | X | X<sup>(1)</sup> |

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(1) Chair

***Audit Committee***

The Board of Directors has adopted a written Audit Committee Charter. A copy of the Audit Committee Charter is posted on our website under "Investors - Governance."

● Reviews our financial and accounting practices, controls and results, reviews the scope and services of our auditors and appoints our independent auditors.

● Review and approve related parties transactions.

The Board of Directors has determined that Chigozie O. Amadi, Chair of the Audit Committee, is an "audit committee financial expert" as such term is defined in Item 407(d)(5) of Regulation S-K promulgated by the Commission.

***Compensation Committee***

The Board of Directors has adopted a written Compensation Committee Charter. A copy of the Compensation Committee Charter is posted on our website under "Investors - Governance."

● Determines the compensation of our officers and employees.

● Administers our stock option plans.

***Nominating and Corporate Governance Committee***

The Board of Directors has adopted a written Nominating and Corporate Governance Committee Charter. A copy of the Nominating and Corporate Governance Committee Charter is posted on our website under "Investors - Governance."

● Oversees the Board's review and consideration of shareholder recommendations for Director candidates.

● Oversees the Board's annual self-evaluation.

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|:---|:---|
| **ITEM 10.**  | **DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE (CONTINUED)** |

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*Code of Conduct and Code of Ethics*. We have adopted a Code of Conduct applicable to all of our directors, officers and employees. In addition, we have adopted a Code of Ethics, within the meaning of applicable Commission rules, applicable to our Chief Executive Officer, Chief Financial Officer and Controller. If we make any amendments to either of these Codes (other than technical, administrative, or other non-substantive amendments), or waive (explicitly or implicitly) any provision of the Code of Ethics to the benefit of our Chief Executive Officer, Chief Financial Officer or Controller, we will disclose the nature of the amendment or waiver, its effective date and to whom it applies in the investor relations portion of our website at <u>www.rcmt.com</u> (where our Code of Conduct and Code of Ethics are available), or in a report on Form 8-K that we file with the Commission.

*Related Party Transaction Approval Policy*. Our Code of Conduct mandates that officers and directors bring promptly to the attention of our Compliance Officer, currently our Chief Financial Officer, any transaction or series of transactions that may result in a conflict of interest between that person and the Company. Furthermore, our Audit Committee must review and approve any "related party" transaction as defined in Item 404(a) of Regulation S-K, promulgated by the Securities and Exchange Commission, before it is consummated. Following any disclosure to our Compliance Officer, the Compliance Officer will then typically review with the Chairman of our Audit Committee the relevant facts disclosed by the officer or director in question. After this review, the Chairman of the Audit Committee and the Compliance Officer determine whether the matter should be brought to the Audit Committee or the full Board of Directors for approval. In considering any such transaction, the Audit Committee or the Board of Directors, as the case may be, will consider various relevant factors, including, among others, the reasoning for the Company to engage in the transaction, whether the terms of the transaction are at arm's length and the overall fairness of the transaction to the Company. If a member of the Audit Committee or the Board is involved in the transaction, he or she will not participate in any of the discussions or decisions about the transaction. The transaction must be approved in advance whenever practicable, and if not practicable, must be ratified as promptly as practicable.

*Risk Oversight by the Board.* The role of our Board of Directors in our risk oversight process includes receiving regular reports from members of management on areas of material risk to us, including operational, financial, legal and strategic risks.

In particular, our Audit Committee is tasked pursuant to its charter to "discuss significant financial risk exposures and the steps management has taken to monitor, control and report such exposures." As appropriate, the Chairman of the Audit Committee reports to the full Board of Directors on the activities of the Audit Committee in this regard, allowing the Audit Committee and the full Board to coordinate their risk oversight activities.

As one component of our risk oversight and anti-fraud program, our Audit Committee has established complaint reporting procedures described under "Compliance Policy" in the "Investors" section of our website at www.rcmt.com. These procedures indicate how to submit complaints to our Audit Committee regarding concerns about our accounting practices, our adherence to financial policies and procedures, or our compliance with the Sarbanes-Oxley Act of 2002. Once received, grievances are reviewed by the Chairman of the Audit Committee for consideration.

*Board Leadership Structure*. Our governance documents provide the Board with flexibility to select the appropriate leadership structure for the Company. In making leadership structure determinations, the Board may consider many factors, including the specific needs of our business and what is in the best interests of our stockholders. Our Chairman, or our Lead Independent Director if our Chairman is not independent: (i) presides at all meetings of the Board including presiding at executive sessions of the Board (without management present) at every regularly scheduled Board meeting, (ii) serves as a liaison between the management and the independent directors, (iii) approves meeting agendas, time schedules and other information provided to the Board, and (iv) is available for direct communication and consultation with major stockholders upon request. On June 1, 2018, Mr. Vizi was appointed Executive Chairman and President. Ms. Kakodkar has been designated by the Company's independent directors to serve as a Lead Independent Director.

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|:---|:---|
| **ITEM 10.**  | **DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE (CONTINUED)** |

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*Compensation Committee Interlocks and Insider Participation*. None of the members of our Compensation Committee were officers or employees of the Company or any of its subsidiaries during 2025, were formerly officers of the Company or any of its subsidiaries, or had any relationship with the Company since the beginning of 2025 that requires disclosure under Item 404 of Regulation S-K, nor have there been since the beginning of 2025 any compensation committee interlocks involving our directors and executive officers that require disclosure under Item 407 of Regulation S-K.

**REPORT OF THE COMPENSATION COMMITTEE**

The Compensation Committee of the Company has reviewed and discussed the Compensation Discussion and Analysis required by Item 402(b) of Regulation S-K with Company management and based on such review and discussions, the Compensation Committee recommended to the Board of Directors that the Compensation Discussion and Analysis be included in this proxy statement.

Respectfully submitted by the Compensation Committee

Swarna Srinivas Kakodkar (Chair)

Chigozie O. Amadi

Jayanth S. Komarneni

**Insider Trading Policy**

The Company has a Policy Statement - Insider Trading that governs transactions in our securities by our directors, officers and employees, and promote compliance with the laws and rules applicable thereto. The Policy Statement – Insider Trading is filed with this Annual Report on Form 10-K as Exhibit 19.

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|:---|:---|
| **ITEM 11.**  | **EXECUTIVE COMPENSATION** |

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**Compensation Discussion and Analysis**

The Compensation Committee of the Board has responsibility for establishing, implementing and continually monitoring adherence with the Company's compensation philosophy. The Compensation Committee seeks to ensure that the total compensation paid to the executives is fair, reasonable and competitive. Generally, the types of compensation and benefits provided to our executives, including the named executive officers, are similar to those provided to other executive officers. Our named executive officers for the year ended January 3, 2026 (fiscal 2025) are Messrs. Vizi, Saks and Miller.

In addition to referring herein to fiscal 2025, we also refer to our fiscal year ended December 28, 2024 (fiscal 2024).

As part of our ongoing effort to better align our leadership, corporate governance structure and compensation methodologies with the interests and perspectives of our stockholders, members of our Board of Directors and management team periodically speak with many of our more significant stockholders. Mindful of the input of these stockholders and motivated by our commitment to the implementation of best practices in corporate governance and compensation, the Compensation Committee and our Board have undertaken over the last several years a series of efforts with respect to compensation reform, including the following steps:

● Limiting executive severance cash pay-outs to no more than 24 months' base salary and bonus;

● Prohibiting tax gross-ups in all future employment agreements;

● Requiring future employment agreements to contain a "double trigger" with respect to executive change-in-control payments;

● Adopting an incentive payment claw back policy for named executive officers; and

● Developed the conceptual framework for a long term incentive plan containing performance-based stock units for the Company's Chief Executive Officer and Chief Financial Officer.

On April 1, 2025, the Compensation Committee granted Mr. Vizi, under the Company's 2014 Omnibus Equity Compensation Plan (the "2014 Plan") a maximum of 62,500 performance stock units ("PSUs"). The number of PSUs to ultimately be earned and vested was to be determined based on the level of achievement with respect to established levels of EBITDA during a performance period beginning on December 29, 2024 and ending on January 3, 2026. On April 8, 2026, the Compensation Committee approved the award of 41,766 shares under this agreement. In accordance with applicable regulations of the Commission, the value of these PSUs as of their grant date is included in the Summary Compensation Table for fiscal year 2025, since the grant date occurred during that year.

On April 1, 2025, the Compensation Committee granted Mr. Miller, under the Company's 2014 Plan, a maximum of 18,703 PSUs. The number of PSUs to ultimately be earned and vested was to be determined based on the level of achievement with respect to established levels of EBITDA during a performance period beginning on December 29, 2024 and ending on January 3, 2026. As of the date of the filing of this Amendment, the Compensation Committee had not yet determined the number of shares that had been earned under this award. In accordance with applicable regulations of the Commission, the value of these PSUs as of their grant date is included in the Summary Compensation Table for fiscal year 2025, since the grant date occurred during that year.

On May 6, 2025, the Compensation Committee granted Mr. Saks, under the Company's 2014 Plan, a maximum of 2,904 PSUs. The number of PSUs to ultimately be earned and vested was to be determined based on the level of achievement with respect to established levels of EBITDA during a performance period beginning on December 29, 2024 and ending on January 3, 2026. As of the date of the filing of this Amendment, the Compensation Committee had not yet determined the number of shares that had been earned under this award. In accordance with applicable regulations of the Commission, the value of these PSUs as of their grant date is included in the Summary Compensation Table for fiscal year 2025, since the grant date occurred during that year.

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|:---|:---|
| **ITEM 11.**  | **EXECUTIVE COMPENSATION (CONTINUED)** |

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On March 8, 2024, the Compensation Committee granted Mr. Vizi, under the Company's 2014 Plan, a maximum of 50,000 PSUs. The number of PSUs to ultimately be earned and vested was to be determined based on the level of achievement with respect to established levels of EBITDA during a performance period beginning on December 31, 2023 and ending on December 28, 2024. These levels were not achieved and thus no shares were earned under this grant. However, in accordance with applicable regulations of the Commission, the value of these PSUs as of their grant date is included in the Summary Compensation Table for fiscal year 2024, since the grant date occurred during that year.

On February 16, 2024, the Compensation Committee granted Mr. Vizi under the 2014 Plan a target amount of 250,000 PSUs, allocated into four equal tranches over a four-year period. The number of PSUs that will ultimately be earned and vested shall be determined based on the level of achievement with respect to certain individual performance goals established by the Compensation Committee, with 25% of such PSUs to vest with respect to achievement measured on an annual basis as to each of the Company's 2024, 2025, 2026 and 2027 fiscal years. Threshold, target and maximum levels of performance have been established, with the following number of PSUs to be earned in each fiscal year with respect to the level of achievement during such fiscal year: threshold – 25,000; target – 50,000; maximum – 62,500. The grant is subject to accelerated vesting in the event of a Change in Control (as defined in the 2014 Plan), or termination as a result of death or disability, prior to the end of any applicable performance period. For fiscal years 2025 and 2024, Mr. Vizi earned 62,500 shares in each year. In accordance with applicable regulations of the Commission, the value of the entire target grant of RSUs is included in the Summary Compensation Table for fiscal year 2024, since the grant date occurred during that year.

On January 23, 2024, the Compensation Committee granted Mr. Saks, under the 2014 Plan, 2,668 restricted stock units ("RSUs"), valued at a total of $75,000 based on the closing price of the common stock on the Nasdaq Stock Market on the date of grant, to vest on January 23, 2029. In accordance with applicable regulations of the Commission, the value of these RSUs is included in the Summary Compensation Table for fiscal year 2024, since the grant date occurred during that year.

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|:---|:---|
| **ITEM 11.**  | **EXECUTIVE COMPENSATION (CONTINUED)** |

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**Summary Compensation Table**

The following table lists, for fiscal 2024 and fiscal 2023, cash and other compensation paid to, or accrued by us, for our chief executive officer, our chief financial officer and our other executive officer serving as of December 28, 2024 in accordance with Item 402(a)(3)(iv) of Regulation S-K.

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|:---|:---|:---|:---|:---|:---|:---|:---|
| **Name and**<br> **Principal Position** | **Year** | **Salary** | **Bonus** | **Stock**<br> **Awards<sup>(1)</sup>** | **Non-Equity**<br> **Incentive Plan**<br> **Compensation** | **All Other**<br> **Compensation<sup>(2)</sup>** | **Total** |
| Bradley S. Vizi | 2025 | $475000 | $- | $1002250 | $– $| 6462 | $1483962 |
| Executive Chairman & President | 2024 | $475000 | $- | $7250000 | $– $| 6221 | $7731221 |
| Kevin D Miller | 2025 | $370000 | $- | $299996 | $– $| 23295 | $693231 |
| Chief Financial Officer | 2024 | $370000 | $- | $- | $– $| 22197 | $392197 |
| Michael Saks | 2025 | $300000 | $120000 | $50007 | $– $| 15569 | $485576 |
| Division President, Healthcare Services | 2024 | $300000 | $- | $75000 | $– $| 14896 | $389896 |

---

------

(1) These amounts are based upon the grant date fair value of the option awards calculated in accordance with ASC Topic 718. The assumptions used in determining the amounts in the column are set forth in Note 11 to our consolidated financial statements in our Annual Report on Form 10-K for the fiscal year ended January 3,, 2024 filed with the Commission.

With respect to Mr. Vizi, these amounts represent the following:

a. For 2025, the value given to the April 1, 2025 PSU grant is $1,002,500, which is the grant date fair value of all 62,500 shares that may vest under the award. Under this PSU award, 41,766 shares vested on April 8, 2026.

b. For 2024, the value given to the February 16, 2024 PSU grant is $7,250,000, which is the grant date fair value of all 250,000 shares that may vest under the award. This PSU award may vest up to 62,500 shares each year for four years. Under this PSU award, 62,500 shares vested on each of February 5, 2025, and April 8, 2026.

With respect to Mr. Miller, these amounts represent the following:

a. For 2025, the value given to the April 1, 2025 PSU grant is $299,996, which is the grant date fair value of all 18,703 shares that may vest under the award. As of the date of the filing of this Amendment, the Compensation Committee had not yet determined the number of shares that had been earned under this award.

With respect to Mr. Saks, these amounts represent the following:

a. For 2025, the value given to the May 6, 2025 PSU grant is $50,007, which is the grant date fair value of all 2,904 shares that may vest under the award. As of the date of the filing of this Amendment, the Compensation Committee had not yet determined the number of shares that had been earned under this award.

b. For 2024, the value given to the January 23, 2024 time-based grant is $75,000, which is the grant date fair value of the award of the 2,668 shares that may vest in five years from the date of the grant.

(2) These amounts primarily represent premiums paid for medical, life and disability insurance on each of the officers named in this table, as follows: 2025, Messrs. Vizi, Miller and Saks, $6,462, $23,235 and $15,569, respectively; and 2024, Messrs. Vizi, Miller and Saks, $6,221, $22,197 and $14,896, respectively.

During our 2025 and 2024 fiscal years, certain of the officers named in this table may have received personal benefits not reflected in the amounts of their respective annual salaries or bonuses. The dollar amount of these benefits did not, for any individual in any fiscal year, exceed $10,000.

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| | |
|:---|:---|
| **ITEM 11.**  | **EXECUTIVE COMPENSATION (CONTINUED)** |

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**Outstanding Equity Awards at Fiscal Year-End**

The following table sets forth information concerning unvested restricted share units as of January 3, 2026. No options to purchase common stock were outstanding on such date.

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Number of**<br> **Shares or**<br> **Units of**<br> **Stock**<br> **That Have** | **Market Value of**<br> **Shares or**<br> **Units of**<br> **Stock**<br> **That Have** | **Equity**<br> **Incentive**<br> **Plan Awards:**<br> **Number of**<br> **Unearned**<br> **Shares,**<br> **Units or**<br> **Other Rights**<br> **That Have** | **Equity**<br> **Incentive**<br> **Plan Awards:**<br> **Market or**<br> **Payout Value**<br> **of Unearned**<br> **Shares,**<br> **Units or**<br> **Other Rights**<br> **That Have** |
| **Name** | **Not Vested** | **Not Vested**<sup>(1)</sup>** | **Not Vested** | **Not Vested** |
| Bradley S. Vizi<sup>(2)</sup> | 350000 | $6951000 |  |  |
| Kevin Miller<sup>(3)</sup> | 18703 | $371442 |  |  |
| Michael Saks<sup>(4)</sup> | 18079 | $359949 |  |  |

---

------

(1) Calculated by multiplying the number of shares in the preceding column by $19.86, the closing price per share of the Company's common stock on January 3, 2026, the last trading day of our last fiscal year.

(2) Mr. Vizi's shares include the following: a) 62,500 target shares from the PSU grant dated April 1, 2025 (41,766 vested in fiscal 2026) b) 187,500 shares from the February 16, 2024 PSU grant, the maximum number of shares that may vest (62,500 vested in fiscal 2026): and c) 100,000 time-based restricted stock units (RSUs) granted on January 1, 2023, which may vest in four equal installments over four years.

(3) Mr. Miller's shares include 18,703 target shares from the PSU grant dated April 1, 2025 PSU. As of the date of the filing of this Amendment, the Compensation Committee had not yet determined the number of shares that had been earned under this award.

(4) Mr. Saks shares include the following: a) 2,904 target shares from the PSU grant dated May 6, 2025 (as of the date of the filing of this Amendment, the Compensation Committee had not yet determined the number of shares that had been earned under this award); b) 2,507 RSUs that will vest in equal installments in fiscal 2026, 2027 and 2028; c) 10,000 RSUs granted in February 2022 that will vest in February 2027; and d) 2,668 RSUs granted in January 2024 that will vest in January 2029.

------

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| | |
|:---|:---|
| **ITEM 11.**  | **EXECUTIVE COMPENSATION (CONTINUED)** |

---

**Compensation of Directors**

Our employee directors do not receive any compensation for serving on our Board or its committees, other than the compensation they receive for serving as employees of RCM.

Non-employee members of the Board received compensation in accordance with the following structure, which was approved by our Compensation Committee on, and implemented effective, January 1, 2018:

● Annual cash retainer of $45,000, payable in equal monthly installments.

● No meeting fees.

● Annual equity grants of $45,000, in the form of RSUs with 1-year vesting feature (subject to acceleration upon Change in Control or separation from service in the same manner as the RSU grants made in December 2017), with delivery of the shares of common stock underlying to such RSUs to be made upon vesting; provided that, except for sales of shares in an amount no greater than required to generate an amount equal to the income tax on such shares, non-employee directors shall be required to retain shares delivered upon vesting unless, immediately following any such sale, such director would comply with the Company's ownership guidelines.

● Payment of the following additional annual retainers: Chairman of the Board (if independent) $25,000; Audit Committee chair $10,000; Compensation Committee chair $10,000; Nominating and Corporate Governance Committee chair $5,000.

● No other committee fees, for service or for meetings.

The following table lists cash and other compensation paid to, or accrued by us for, our Board of Directors for our fiscal year ended January 3, 2026.

**Non-Employee Director Compensation Table**

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| | | | | |
|:---|:---|:---|:---|:---|
| **Name and**<br> **Principal Position** | **Fees**<br> **Earned**<br> **Or Paid**<br> **In Cash** | **Equity**<br> **Awards<sup>(1)</sup>** | **All Other**<br> **Compensation** | **Total** |
| Chigozie O. Amadi | $55000 | $45000 | – $| 100000 |
| Swarna Srinivas Kakodkar | $55000 | $45000 | – $| 100000 |
| Jayanth S. Komarneni | $50000 | $45000 | – $| 95000 |

---

(1) These amounts are based upon the grant date fair value of the option awards calculated in accordance with ASC Topic 718. The assumptions used in determining the amounts in the column are set forth in Note 11 to our consolidated financial statements in our Annual Report on Form 10-K for the fiscal year ended January 3, 2026, filed with the Commission. As of January 3, 2026, Mr. Amadi, Ms. Kakodkar, and Mr. Komarneni each had 2,207 unvested equity awards outstanding.

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| | |
|:---|:---|
| **ITEM 11.**  | **EXECUTIVE COMPENSATION (CONTINUED)** |

---

**Executive Severance Agreement and Change in Control Agreement** 

The Company is a party to an Executive Severance Agreement (the "Executive Severance Agreement") with each of Bradley S. Vizi, the Company's Executive Chairman and President (amended and restated as of March 12, 2025), and Kevin D. Miller, the Company's Chief Financial Officer (dated as of February 28, 2014, as amended), which set forth the terms and conditions of certain payments to be made by the Company to the executive in the event, while employed by the Company, such executive experiences (a) a termination of employment unrelated to a "Change in Control" (as defined therein) or (b) there occurs a Change in Control and either (i) the executive's employment is terminated for a reason related to the Change in Control or (ii) in the case of Mr. Miller, the executive remains continuously employed with the Company for a period of three months following the Change in Control.

Under the terms of the Executive Severance Agreement, if either (a) the executive is involuntarily terminated by the Company for any reason other than "Cause" (as defined therein), "Disability" (as defined therein) or death, or (b) the executive resigns for "Good Reason" (as defined therein), and, in each case, the termination is not a "Termination Related to a Change in Control" (as defined below), the executive will receive the following severance payments: (i) an amount equal to a multiple (for Mr. Vizi, 2.0 times; for Mr. Miller, 1.5 times) of the sum of (a) the executive's annual base salary as in effect immediately prior to the termination date (before taking into account any reduction that constitutes Good Reason) ("Annual Base Salary") and (b) the highest annual bonus paid to the executive in any of a specified number of fiscal years (for Mr. Vizi, five fiscal years or the amount that would be granted to him for the subsequent year, at target); for Mr. Miller, three fiscal years) immediately preceding the executive's termination date ("Bonus"), to be paid in installments over the twelve month period following the executive's termination date; and (ii) for a specified period of months (for Mr. Vizi, 24 months; for Mr. Miller, 18 months) following the executive's termination date, a monthly payment equal to the monthly COBRA premium that the executive is required to pay to continue medical, vision, and dental coverage, for himself and, where applicable, his spouse and eligible dependents.

Notwithstanding the above, if the executive has a termination as described above and can reasonably demonstrate that such termination would constitute a Termination Related to a Change in Control, and a Change in Control occurs within 120 days following the executive's termination date, the executive will be entitled to receive the payments set forth below for a Termination Related to a Change in Control, less any amounts already paid to the executive, upon consummation of the Change in Control.

Under the terms of the Executive Severance Agreement, if a Change in Control occurs and (a) the executive experiences a Termination Related to a Change in Control on account of (i) an involuntary termination by the Company for any reason other than Cause, death, or Disability, (ii) an involuntary termination by the Company within a specified period of time following a Change in Control (12 months for Mr. Vizi and three months for Mr. Miller) on account of Disability or death, or (iii) a resignation by the executive with Good Reason; or (b) in the case of Mr. Miller, the executive resigns, with or without Good Reason, which results in a termination date that is the last day of the three month period following the Change in Control, then the executive will receive the following severance payments: (1) a lump sum payment equal to a multiple (for Mr. Vizi, 2.99 times; for Mr. Miller, 2,0 times) of the sum of the executive's (a) Annual Base Salary and (b) Bonus; and (2) a lump sum payment equal to 24 multiplied by the monthly COBRA premium cost, as in effect immediately prior to the executive's termination date, for the executive to continue medical, dental and vision coverage, as applicable, in such Company plans for himself and, if applicable, his spouse and eligible dependents. Upon the occurrence of a Change in Control, the Company shall establish an irrevocable rabbi trust and contribute to the rabbi trust the applicable amounts due under the Executive Severance Agreement. If Mr. Miller receives the Change in Control Payment following his resignation at the end of the three month period following the Change in Control, he will not be eligible to receive any severance payments under his Executive Severance Agreement.

Mr. Saks, along with several other members of the Company's senior management (not including Mr. Vizi and Mr. Miller), is covered by our Change in Control Plan for Selected Executive Management (the "CIC Plan").

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| | |
|:---|:---|
| **ITEM 11.**  | **EXECUTIVE COMPENSATION (CONTINUED)** |

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**Executive Severance Agreements and Change in Control Agreements (Continued)**

The CIC Plan sets forth the terms and conditions of severance and benefits to be provided to a covered employee in the event (a) the covered employee experiences a covered termination of employment after a "Potential Change in Control" (as defined in the CIC Plan), but prior to a "Change in Control" (as defined in the CIC Plan), and a Change in Control that relates to the Potential Change in Control occurs within the six month period following the covered employee's termination, or (b) the covered employee is employed by the Company on the date of a Change in Control. The CIC Plan also sets forth the terms and conditions of severance payments to be made to a covered employee in the event such employee is employed on the date of a Change in Control and is subsequently terminated on account of a covered termination during his "Designated Severance Period" (a period specified by the Company for each covered employee that is measured from the date of an applicable Change in Control, which is 18 months for Mr. Saks.

Under the terms of the CIC Plan, if a covered employee is (a) employed on the date of a Potential Change in Control, (b) terminated by the Company for a reason other than "Cause" (as defined in the CIC Plan), death, or disability, and (c) a Change in Control to which the Potential Change in Control relates occurs within the six month period following the covered employee's covered termination, the covered employee will receive, if the covered employee executes and does not revoke a release of claims, severance payments at the covered employee's annual base salary rate in regular payroll installments for the duration of the covered employee's Designated Severance Period. If the covered employee dies before receiving the entire amount that is owed, the remaining portion will be paid to the covered employee's estate. Severance payments will be discontinued if it is determined that the covered employee has engaged in any actions constituting Cause.

Under the terms of the CIC Plan, if a covered employee is employed on the date of a Change in Control and the covered employee executes and does not revoke a release of claims:

● all outstanding Company equity-based awards granted to the covered employee prior to the date of the Change in Control will be immediately fully vested;

● the Compensation Committee may, in its sole discretion, determine that the covered employee will receive a pro-rated annual bonus if (a) the Committee determines that the Change in Control is an asset sale with respect to an entity in which the covered employee is associated, (b) the covered employee's employment with the Company terminates in connection with such asset sale, and (c) the covered employee was eligible to participate in the Company's annual bonus plan at the time of the Change in Control; any such pro-rated annual bonus will be determined based on the level of achievement under the annual bonus plan at the time of the Change in Control; and

● the Committee may, in its sole discretion, determine that the covered employee will receive a discretionary bonus upon a Change in Control.

Any bonuses paid under the CIC Plan upon a Change in Control will be paid in a single lump sum following the Change in Control.

Under the terms of the Plan, if a covered employee's employment with the "Employer" (as defined in the CIC Plan) is terminated during the covered employee's Designated Severance Period following the occurrence of a Change in Control (a) by the Employer for any reason other than Cause, death, or disability, or (b) by the covered employee for "Good Reason" (as defined in the CIC Plan), and the covered employee executes and does not revoke a release of claims, the Employer will continue to pay to the covered employee his annual base salary in regular payroll installments for the remainder of the covered employee's Designated Severance Period. A covered employee is not eligible for severance benefits from the Company after a Change in Control if the Change in Control is an asset sale with respect to the covered employee and the successor to the Company offers the covered employee employment with a level of compensation and benefits that in the aggregate are at least as favorable as the level of the covered employee's compensation and benefits with the Company prior to the Change in Control. If the covered employee dies before receiving the entire amount that is owed, the remaining portion will be paid to the covered employee's estate. Severance payments will be discontinued if the Employer determines that the covered employee has engaged in any actions constituting Cause.

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| | |
|:---|:---|
| **ITEM 12.**  | **SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS** |

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**Security Ownership of Certain Beneficial Owners**

The following table lists the persons we know to be beneficial owners of at least five percent of our common stock as of April 30, 2026.

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| | | |
|:---|:---|:---|
| **Name and Address of Beneficial Owner** | **Number**<br> **of Shares** | **Approximate<br> Percentage<br> of Outstanding<br> Common Stock**<sup>(1)</sup>** |
| Ben Andrews<sup>(2)</sup> | 535048 | 7.5% |
| P. O. Box 357303 |  |  |
| Gainesville, FL 32635 |  |  |
| Renaissance Technologies LLC<sup>(3)</sup> | 485473 | 6.8% |
| 800 Third Avenue |  |  |
| New York, NY 10022 |  |  |

---

(1) Based on 7,087,613 shares outstanding as of April 30, 2026.

(2) Based on the Schedule 13G filed with the Commission on January 4, 2024. The filing states that Mr. Andrews exercises sole voting and dispositive power over all such shares.

(3) Based on Amendment No. 8 to Schedule 13G filed with the Commission on February 13, 2025. The filing states that Renaissance Technologies LLC has sole voting and dispositive power over all such shares.

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| | |
|:---|:---|
| **ITEM 12.**  | **SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS (CONTINUED)** |

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**Security Ownership of Management**

The following table lists the number of shares of our common stock beneficially owned, as of April 30, 2026, by each director and director nominee, each of our executive officers, certain members of our senior management, and by our directors, nominees, and executive officers as a group. In general, beneficial ownership includes those shares a person has the power to vote or transfer, as well as shares owned by immediate family members who live with that person.

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| | | |
|:---|:---|:---|
| **Name** | **Number**<br> **of Shares** | **Approximate<br> Percentage<br> of Outstanding<br> Common Stock**<sup>(1)</sup>** |
| Bradley S. Vizi | 1402477 | 19.8% |
| Chigozie O. Amadi | 13246 |  |
| Swarna Srinivas Kakodkar | 56566 |  |
| Jayanth S. Komarneni | 61458 |  |
| Kevin D. Miller | 439066 | 6.2% |
| Michael Saks | 90475 | 1.3% |
| All directors and executive officers as a group (6 persons) | 2063288 | 29.1% |

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\* Represents less than one percent of our outstanding common stock.

(1) Based on 7,087,613 shares outstanding as of April 30, 2026.

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| | |
|:---|:---|
| **ITEM 13.** | **CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE** |

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**Related Party Transaction Approval Policy** 

Our Code of Conduct mandates that officers and directors bring promptly to the attention of our Compliance Officer, currently our Chief Financial Officer, any transaction or series of transactions that may result in a conflict of interest between that person and the Company. Furthermore, our Audit Committee must review and approve any "related party" transaction as defined in Item 404(a) of Regulation S-K, promulgated by the Securities and Exchange Commission, before it is consummated. Following any disclosure to our Compliance Officer, the Compliance Officer will then typically review with the Chairman of our Audit Committee the relevant facts disclosed by the officer or director in question. After this review, the Chairman of the Audit Committee and the Compliance Officer determine whether the matter should be brought to the Audit Committee or the full Board of Directors for approval. In considering any such transaction, the Audit Committee or the Board of Directors, as the case may be, will consider various relevant factors, including, among others, the reasoning for the Company to engage in the transaction, whether the terms of the transaction are at arm's length and the overall fairness of the transaction to the Company. If a member of the Audit Committee or the Board is involved in the transaction, he or she will not participate in any of the discussions or decisions about the transaction. The transaction must be approved in advance whenever practicable, and if not practicable, must be ratified as promptly as practicable.

**Independence of the Board of Directors**

The Board of Directors has determined that Chigozie O. Amadi, Swarna Srinivas Kakodkar and Jayanth S. Komarneni are "independent directors" as defined in Marketplace Rule 4200(a)(15) of the NASDAQ Stock Market LLC.

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| | |
|:---|:---|
| **ITEM 14.** | **PRINCIPAL ACCOUNTANT FEES AND SERVICES** |

---

Our Audit Committee selected EisnerAmper, LLC ("Eisner") to act in the capacity of independent accountants for our fiscal year ended January 3, 2026. WithumSmith+Brown, PC acted in such capacity with respect to our audited financial statements as of and for the fiscal year ended December 28, 2024. The information below sets forth the aggregate amount of fees billed for professional services rendered by Eisner our fiscal year ended January 3. 2026.

**Fees Billed by Eisner for fiscal 2025**

*Audit Fees*. Fees billed to the Company by Eisner for audit services rendered by Eisner for the audit of the Company's 2025 annual financial statements (including the audit of internal control over financial reporting), for the review of those financial statements included in the Company's Quarterly Reports on Form 10-Q for the fiscal quarters ended June 28, 2026 and September 27, 2026, for services that are normally provided by Eisner in connection with statutory and regulatory filings or engagements, totaled approximately $410,000.

*Audit-Related Fees*. Fees billed to the Company by Eisner for fiscal 2025 for audit-related services that were reasonably related to the performance of the audit or review of the Company's financial statements and are not reported under the preceding paragraph totaled $444,044.

*Tax Fees*. Fees billed to the Company by Eisner for fiscal 2025 for professional services rendered for tax compliance, tax advice and tax planning totaled $0.

*All Other Fees*. Other fees billed to the Company by Eisner were $0 for fiscal 2025. Eisner does not audit the Company's 401(k) plan.

The Audit Committee has considered whether Eisner's provision of services other than professional services rendered for the audit and review of our financial statements is compatible with maintaining Eisner's independence and has determined that it is so compatible.

All audit, audit-related, tax and other services were pre-approved by the Audit Committee pursuant to applicable regulations. The Audit Committee currently pre-approves all engagements of the Company's accountants to provide both audit and non-audit services and has not established formal pre-approval policies or procedures. The Audit Committee did not approve any non-audit services pursuant to Rule 2-01 (c) (7) (i) (C) of Regulation S-X for fiscal 2025 and 2024.

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**PART IV**<br>

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| | |
|:---|:---|
| **ITEM 15.**  | **EXHIBITS AND FINANCIAL STATEMENT SCHEDULES** |

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| | | |
|:---|:---|:---|
| **(b)** | **Exhibits** | **Exhibits** |
| The following exhibits are filed as part of, or incorporated by reference into, this report (unless otherwise indicated, the file number with respect to each filed document is 1-10245): | The following exhibits are filed as part of, or incorporated by reference into, this report (unless otherwise indicated, the file number with respect to each filed document is 1-10245): | The following exhibits are filed as part of, or incorporated by reference into, this report (unless otherwise indicated, the file number with respect to each filed document is 1-10245): |
|  | @+<br> [<u>(2)(a)</u>](http://www.sec.gov/Archives/edgar/data/700841/000143774922024105/ex_430893.htm) | Asset Purchase Agreement, dated as of October 7, 2022, by and among RCM Technologies (USA), Inc., TalentHerder LLC and Christopher G. Adams; incorporated by reference to Exhibit 2.1 to the Registrant's Current Report on Form 8-K dated October 13, 2022, filed with the Securities and Exchange Commission on October 13, 2022. |
|  | (3)(a) | Articles of Incorporation, as amended; incorporated by reference to Exhibit 3(a) to the Registrant's Annual Report on Form 10-K for the fiscal year ended October 31, 1994, filed with the Securities and Exchange Commission on January 4, 1995. |
|  | [<u>(3)(b)</u>](http://www.sec.gov/Archives/edgar/data/700841/0000700841-96-000007.txt) | Certificate of Amendment of Articles of Incorporation; incorporated by reference to Exhibit A to the Registrant's Proxy Statement, dated February 6, 1996, filed with the Securities and Exchange Commission on January 29, 1996. |
|  | [<u>(3)(c)</u>](http://www.sec.gov/Archives/edgar/data/700841/0000700841-96-000007.txt) | Certificate of Amendment of Articles of Incorporation; incorporated by reference to Exhibit B to the Registrant's Proxy Statement, dated February 6, 1996, filed with the Securities and Exchange Commission on January 29, 1996. |
|  | [<u>(3)(d)</u>](http://www.sec.gov/Archives/edgar/data/700841/000110465914003656/a14-3986_1ex3d1.htm) | Amended and Restated Bylaws; incorporated by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the Securities and Exchange Commission on January 23, 2014. |
|  | [<u>(3)(e)</u>](http://www.sec.gov/Archives/edgar/data/700841/000070084120000019/certofdes052220.htm) | Certificate of Designation of Series A-3 Junior Participating Preferred Stock of RCM Technologies, Inc.; incorporated by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the Securities and Exchange Commission on May 22, 2020. |
|  | [<u>(4)(a)</u>](http://www.sec.gov/Archives/edgar/data/700841/000143774922008182/ex_339901.htm) | Description of Capital Stock; incorporated by reference to Exhibit 4(a) to the Registrant's Annual Report on Form 10-K for the fiscal year ended January 1, 2022, filed with the Securities and Exchange Commission on April 4, 2022. |
|  | \*<br> [<u>(10)(a)</u>](http://www.sec.gov/Archives/edgar/data/700841/000095011500000226/0000950115-00-000226.txt) | RCM Technologies, Inc. 2000 Employee Stock Incentive Plan, dated January 6, 2000; incorporated by reference to Exhibit A to the Registrant's Proxy Statement, dated March 3, 2000, filed with the Securities and Exchange Commission on February 28, 2000. |
|  | \*<br> [<u>(10)(b)</u>](http://www.sec.gov/Archives/edgar/data/700841/000110465907029536/a07-11407_1def14a.htm) | The RCM Technologies, Inc. 2007 Omnibus Equity Compensation Plan; incorporated by reference to Annex A to the Registrant's Proxy Statement, dated April 20, 2007, filed with the Securities and Exchange Commission on April 19, 2007. |
|  | \*<br> [<u>(10)(c)</u>](http://www.sec.gov/Archives/edgar/data/700841/000070084112000030/kmillsevagr122712.htm) | Executive Severance Agreement between RCM Technologies, Inc. and Kevin Miller dated December 27, 2012; incorporated by reference to Exhibit 99.2 to the Registrant's Current Report on Form 8-K dated December 27, 2012, filed with the Securities and Exchange Commission on December 28, 2012. |

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| | |
|:---|:---|
| **ITEM 15.**  | **EXHIBITS AND FINANCIAL STATEMENT SCHEDULES (CONTINUED)** |

---

---

| | |
|:---|:---|
| **(b)** | **Exhibits (Continued)** |
| \*<br> [<u>(10)(d)</u>](http://www.sec.gov/Archives/edgar/data/700841/000070084118000006/exhibit10x.htm) | Amendment No. 1 to Executive Severance Agreement between RCM Technologies, Inc. and Kevin Miller dated December 26, 2017; incorporated by reference to Exhibit 10(x) to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 30, 2017, filed with the Securities and Exchange Commission on March 8, 2018. |
| \*<br> [<u>(10)(e)</u>](http://www.sec.gov/Archives/edgar/data/700841/000070084120000040/exhibit991.htm) | RCM Technologies, Inc. Amended and Restated 2014 Omnibus Equity Compensation Plan (as amended through December 17, 2020); incorporated by reference to Exhibit 99.1 to the Company's Registration Statement on Form S-8 filed with the Securities and Exchange Commission on December 18, 2020. |
| \*<br> [<u>(10)(f)</u>](http://www.sec.gov/Archives/edgar/data/700841/000070084121000003/exhibit991.htm) | Amendment to RCM Technologies, Inc. 2014 Omnibus Equity Compensation Plan; incorporated by reference to Exhibit 99.1 to the Registrant's Current Report on Form 8-K filed with the Securities and Exchange Commission on January 15, 2021. |
| \*<br> [<u>(10)(g)</u>](http://www.sec.gov/Archives/edgar/data/700841/000143774922029265/ex_456363.htm) | Amendment 2022-1 to RCM Technologies, Inc. 2014 Omnibus Equity Compensation Plan**;** incorporated by reference to Exhibit 99.1 to the Registrant's Current Report on Form 8-K filed with the Securities and Exchange Commission on December 16, 2022. |
| \*<br> [<u>(10)(h)</u>](http://www.sec.gov/Archives/edgar/data/700841/000070084114000029/rsuagr121114.htm) | Form of Stock Unit Agreement; incorporated by reference to Exhibit 99.2 to the Registrant's Current Report on Form 8-K filed with the Securities and Exchange Commission on December 16, 2014. |
| \*<br> [<u>(10)(i)</u>](http://www.sec.gov/Archives/edgar/data/700841/000070084115000006/cicplan.htm) | RCM Technologies, Inc. Change in Control Plan for Selected Executive Management; incorporated by reference to the Registrant's Current Report on Form 8-K filed with the Securities and Exchange Commission on March 12, 2015. |
| \*<br> [<u>(10)(j)</u>](http://www.sec.gov/Archives/edgar/data/700841/000143774915019198/rcmt20151013_def14a.htm) | Amendment 2015-3 to the RCM Technologies, Inc. 2001 Employee Stock Purchase Plan; incorporated by reference to Exhibit A to the Registrant's Definitive Proxy Statement for the 2015 Annual Meeting filed with the Securities and Exchange Commission on October 30, 2015. |
| \*<br> [<u>(10)(k)</u>](http://www.sec.gov/Archives/edgar/data/700841/000070084118000039/esppamend4121418.htm) | Amendment 2018-4 to the RCM Technologies, Inc. 2001 Employee Stock Purchase Plan; incorporated by reference to Exhibit 10.1 to the Registrant's Current Report on Form 8-K filed with the Securities and Exchange Commission on December 18, 2018. |
| \*<br> [<u>(10)(l)</u>](http://www.sec.gov/Archives/edgar/data/700841/000143774921026486/rcmt20211029_def14a.htm) | Amendment 2021-5 to the RCM Technologies, Inc. Employee Stock Purchase Plan; incorporated by reference to Exhibit A to the Company's Definitive Proxy Statement for its 2021 Annual Meeting of Stockholders, filed with the Securities and Exchange Commission on November 12, 2021. |
| \*<br> [<u>(10)(m)</u>](http://www.sec.gov/Archives/edgar/data/700841/000143774925007557/ex_788461.htm) | Amended and Restated Executive Severance Agreement, dated as of March 12, 2025, by and between the Company and Bradley S. Vizi. (Previously Filed) |

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| | |
|:---|:---|
| **ITEM 15.**  | **EXHIBITS AND FINANCIAL STATEMENT SCHEDULES (CONTINUED)** |

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| | | | |
|:---|:---|:---|:---|
| **(b)** | **Exhibits (Continued)** | **Exhibits (Continued)** | **Exhibits (Continued)** |
|  |  | [<u>(10)(r)</u>](http://www.sec.gov/Archives/edgar/data/700841/000143774924036800/ex_753489.htm) | Fifth Amended and Restated Loan Agreement, dated as of December 3, 2024, by and among the Company and all of its subsidiaries, Citizens Bank, N.A., as lender and as administrative agent and arranger; incorporated by reference to Exhibit 99.1 to the Registrant's Current Report on Form 8-K filed with the Securities and Exchange Commission on December 5, 2024. |
|  |  | [<u>(10)(s)</u>](http://www.sec.gov/Archives/edgar/data/700841/000110465925123720/tm2534024d1_ex99-1.htm) | RCM Technologies, Inc. 2025 Omnibus Equity Compensation Plan; incorporated by reference to Exhibit 99.1 to the Company's Current Report on Form 8-K filed with the Securities and Exchange Commission on December 22, 2025. |
|  |  | [<u>(19)</u>](http://www.sec.gov/Archives/edgar/data/700841/000143774925007557/ex_785651.htm) | Policy Statement -- Insider Trading; incorporated by reference to Exhibit 10(r) to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 28, 2024, filed with the Securities and Exchange Commission on March 13, 2025. |
|  |  | [<u>(21)</u>](http://www.sec.gov/Archives/edgar/data/700841/000143774925007557/ex_784501.htm) | Subsidiaries of the Registrant. (Previously filed) |
|  |  | [<u>(23.1)</u>](http://www.sec.gov/Archives/edgar/data/700841/000143774926011236/ex_930762.htm) | Consent of EisnerAmper, LLP. (Previously filed) |
|  |  | [<u>(23.2)</u>](http://www.sec.gov/Archives/edgar/data/700841/000143774926011236/ex_930761.htm) | Consent of WithumSmith+Brown, PC. (Previously filed) |
|  |  | [(31.1)](ex_950848.htm) | Certifications of Chief Executive Officer Required by Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended. (Filed herewith) |
|  |  | [(31.2)](ex_950849.htm) | Certifications of Chief Financial Officer Required by Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended. (Filed herewith) |
|  |  | [<u>(32.1)</u>](http://www.sec.gov/Archives/edgar/data/700841/000143774924007884/ex_629744.htm) | Certifications of Chief Executive Officer Required by Rule 13a-14(b) of the Securities Exchange Act of 1934, as amended. (This exhibit shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of that section. Further, this exhibit shall not be deemed to be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended.) (Previously filed) |
|  |  | [<u>(32.2)</u>](http://www.sec.gov/Archives/edgar/data/700841/000143774924007884/ex_629745.htm) | Certifications of Chief Financial Officer Required by Rule 13a-14(b) of the Securities Exchange Act of 1934, as amended. (This exhibit shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of that section. Further, this exhibit shall not be deemed to be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended.) (Previously filed) |
|  | \* | [<u>(97)</u>](http://www.sec.gov/Archives/edgar/data/700841/000143774924007884/ex_629746.htm) | RCM Technologies, Inc. Compensation Recoupment Policy; incorporated by reference to Exhibit 97 to the Registrant's Annual Report on Form 10-K for this fiscal year ended December 30, 2023, filed with the Securities and Exchange Commission on March 14, 2024. |
|  |  | 104 | Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101) |
|  | \* | Constitutes a management contract or compensatory plan or arrangement. | Constitutes a management contract or compensatory plan or arrangement. |
|  | + | The Registrant will furnish supplementally a copy of any omitted schedule to the Securities and Exchange Commission upon request. | The Registrant will furnish supplementally a copy of any omitted schedule to the Securities and Exchange Commission upon request. |
|  | @ | Portions of this exhibit have been omitted pursuant to Item 601(b)(10)(iv) of Regulation S-K. | Portions of this exhibit have been omitted pursuant to Item 601(b)(10)(iv) of Regulation S-K. |

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**SIGNATURES**<br>

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

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| | | |
|:---|:---|:---|
|  | **RCM Technologies, Inc.** | **RCM Technologies, Inc.** |
| Date: May 4, 2026 | By:  | /s/ Bradley S. Vizi |
|  |  | **Bradley S. Vizi** |
|  |  | Executive Chairman and President |
| Date: May 4, 2026 | By:  | /s/ Kevin D. Miller |
|  |  | **Kevin D. Miller** |
|  |  | Chief Financial Officer, Treasurer and Secretary |

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## Exhibit 31.1

**Exhibit 31.1**<br>

**RCM TECHNOLOGIES, INC.**

CERTIFICATIONS REQUIRED BY<br> RULE 13a-14(a) OF THE SECURITIES EXCHANGE ACT OF 1934

**<u>CERTIFICATION</u>**

I, Bradley S. Vizi, certify that:

1. I have reviewed this annual report on Form 10-K/A of RCM Technologies, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report.

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| | | |
|:---|:---|:---|
| Date: May 4, 2026 | By:  | /s/ Bradley S. Vizi |
|  |  | Bradley S. Vizi |
|  |  | Executive Chairman and President |

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## Exhibit 31.2

**Exhibit 31.2**<br>

**RCM TECHNOLOGIES, INC.**

CERTIFICATIONS REQUIRED BY<br> RULE 13a-14(a) OF THE SECURITIES EXCHANGE ACT OF 1934

**<u>CERTIFICATION</u>**

I, Kevin Miller, certify that:

1. I have reviewed this annual report on Form 10-K/A of RCM Technologies, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report.

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| | | |
|:---|:---|:---|
| Date: May 4, 2026 | By:  | /s/ Kevin D. Miller |
|  |  | Kevin D. Miller |
|  |  | Chief Financial Officer |

---