# EDGAR Filing Document

**Accession Number:** 0001058811
**File Stem:** 0001193125-26-106305
**Filing Date:** 2026-3
**Character Count:** 29389
**Document Hash:** be013e3cb8fd840c0862dd76cecd549f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-106305.hdr.sgml**: 20260313

**ACCESSION NUMBER**: 0001193125-26-106305

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

**PUBLIC DOCUMENT COUNT**: 15

**CONFORMED PERIOD OF REPORT**: 20250430

**FILED AS OF DATE**: 20260313

**DATE AS OF CHANGE**: 20260313

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** IMMERSION CORP
- **CENTRAL INDEX KEY:** 0001058811
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMPUTER PERIPHERAL EQUIPMENT, NEC [3577]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 943180138
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0430

**FILING VALUES:**
- **FORM TYPE:** 10-K/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-38334
- **FILM NUMBER:** 26753143

**BUSINESS ADDRESS:**
- **STREET 1:** 2999 N. E. 191ST STREET
- **STREET 2:** SUITE 610
- **CITY:** AVENTURA
- **STATE:** FL
- **ZIP:** 33180
- **BUSINESS PHONE:** 408-467-1900

**MAIL ADDRESS:**
- **STREET 1:** 2999 N. E. 191ST STREET
- **STREET 2:** SUITE 610
- **CITY:** AVENTURA
- **STATE:** FL
- **ZIP:** 33180

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** IMMERSION HUMAN INTERFACE CORP
- **DATE OF NAME CHANGE:** 19980602

?xml version='1.0' encoding='ASCII'? 10-K/A

m

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**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** April 30**,** 2025 **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** 001-38334

Immersion Corporation

*(Exact name of registrant as specified in its charter)*

---

| | |
|:---|:---|
| Delaware | 94-3180138 |
| **(State or other jurisdiction of<br>incorporation or organization)** | **(I.R.S. Employer<br>Identification No.)** |

---

2999 N.E. 191st Street**,** Suite 610**,** Aventura**,** FL**,** 33180

*(Address of principal executive offices, zip code)*

**(**408**)** 467-1900

*(Registrant's telephone number, including area code)*

**Securities registered pursuant to Section 12(b) of the Act:** 

---

| | | |
|:---|:---|:---|
| Title of each class | Trading Symbol | Name of each exchange on which registered |
| Common Stock, $0.001 par value | IMMR | Nasdaq Global Market |
| Series C Junior Participating Preferred<br>Stock Purchase Rights |  |  |

---

Securities registered pursuant to Section 12(g) of the Act: None

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 ☒

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.

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☐ | Accelerated filer | ☐ |
| Non-accelerated filer | ☒ | Smaller reporting company | ☒ |
|  |  | Emerging Growth Company | ☐ |

---

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 Act). Yes ☐ No ☒

The aggregate market value of the registrant's common stock held by non-affiliates of the registrant on October 31, 2024, the last business day of the registrant's most recently completed second fiscal quarter, was $227,763,695 (based on the closing sales price of the registrant's common stock on that date). On March 4, 2026, there were 32,921,888 shares of the Company's common stock outstanding.

**DOCUMENTS INCORPORATED BY REFERENCE**

None.

------

EXPLANATORY NOTE

This Amendment No. 1 on Form 10-K/A (this "Amendment") amends the Annual Report on Form 10-K of Immersion Corporation (the "Company") for the fiscal year ended April 30, 2025, as filed with the Securities and Exchange Commission (the "SEC") on March 12, 2026 (the "Original Filing"). The Consent of Plante & Moran, PLLC, Independent Registered Public Accounting Firm, with respect to the calendar year ended December 31, 2023, filed as Exhibit 23.1 to the Original Filing (the "Auditor Consent") inadvertently contained an incorrect version of the Auditor Consent. This Amendment is being filed to provide the correct Auditor Consent.

In accordance with Rule 12b-15 of the Securities Exchange Act of 1934, as amended, this Amendment includes new certifications required by Sections 302 and 906 of the Sarbanes-Oxley Act of 2002, as amended, dated as of the filing date of this Amendment.

No other changes were made to the Original Filing.

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Exhibits

The following exhibits are filed herewith:

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Exhibit<br>Number** |  | **Exhibit Description** | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** | **Filed<br>Herewith** |
| **Exhibit<br>Number** |  | **Exhibit Description** | **Form** | **File No.** | **Exhibit** | **Filing Date** | **Filed<br>Herewith** |
| [<u>3.1</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023004561/immr12312022form10-kex31.htm) |  | [<u>Immersion Corporation Amended and Restated Bylaws, effective as of August 12, 2022</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023004561/immr12312022form10-kex31.htm) | 10-K | 001-38334 | 3.1 | February 22, 2023 |  |
| [<u>3.2</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119312517197048/d371670dex31.htm) |  | [<u>Amended and Restated Certificate of Incorporation of Immersion Corporation</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119312517197048/d371670dex31.htm) | 8-K | 000-27969 | 3.1 | June 7, 2017 |  |
| [<u>3.3</u>](https://www.sec.gov/Archives/edgar/data/1058811/000089161803003947/f91839exv3w1.txt) |  | [<u>Certificate of Designation of the Powers, Preferences and Rights of Series A Redeemable Convertible Preferred Stock</u>](https://www.sec.gov/Archives/edgar/data/1058811/000089161803003947/f91839exv3w1.txt) | 8-K | 000-27969 | 3.1 | July 29, 2003 |  |
| [<u>3.4</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119312521332512/d236008dex31.htm) |  | [<u>Amended and Restated Certificate of Designations of Series B Participating Preferred Stock of Immersion Corporation</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119312521332512/d236008dex31.htm) | 8-K | 000-27969 | 3.1 | November 17, 2021 |  |
| [<u>4.1</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023004561/immr1231202210-kexhibit41.htm) |  | [<u>Description of Securities</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023004561/immr1231202210-kexhibit41.htm) | 10-K | 001-38334 | 4.1 | February 22, 2023 |  |
| [<u>4.2</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119312521332512/d236008dex41.htm) |  | [<u>Section 382 Tax Benefits Preservation Plan, dated as of November 17, 2021, by and between Immersion Corporation and Computershare Trust Company, N.A., as Rights Agent.</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119312521332512/d236008dex41.htm) | 8-K | 000-27969 | 4.1 | November 17, 2021 |  |
| [<u>10.1</u>](https://www.sec.gov/Archives/edgar/data/1058811/000095013404001788/f92905a1exv10w4.txt) | # | [<u>License Agreement dated as of July 25, 2003 by and between Microsoft Corporation and Immersion Corporation</u>](https://www.sec.gov/Archives/edgar/data/1058811/000095013404001788/f92905a1exv10w4.txt) | S-3/A | 333-108607 | 10.4 | February 13, 2004 |  |
| [<u>10.2</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023004561/immr12312022form10-kex103.htm) | \* | [<u>Form of Indemnity Agreement</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023004561/immr12312022form10-kex103.htm) | 10-K | 001-38334 | 10.3 | February 22, 2023 |  |
| [<u>10.3</u>](https://www.sec.gov/Archives/edgar/data/1058811/000121390023038307/ex103_1.htm) | \* | [<u>Amended and Restated Immersion Corporation 2021 Equity Incentive Plan (effective January 20, 2023)</u>](https://www.sec.gov/Archives/edgar/data/1058811/000121390023038307/ex103_1.htm) | 10-Q | 001-38334 | 10.3 | May 11, 2023 |  |
| [<u>10.4</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828022004000/exhibit1013formofstockopti.htm) | \* | [<u>Form of Stock Option Award Agreement for Immersion Corporation 2021 Equity Incentive Plan.</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828022004000/exhibit1013formofstockopti.htm) | 10-K | 001-38334 | 10.13 | February 25, 2022 |  |
| [<u>10.5</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023004561/immr12312022form10-kex1011.htm) | \* | [<u>Form of Award Agreement (Restricted Stock Units) to the Immersion Corporation 2021 Equity Incentive Plan.</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023004561/immr12312022form10-kex1011.htm) | 10-K | 001-38334 | 10.11 | February 22, 2023 |  |
| [<u>10.6</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023004561/immr12312022form10-kex1012.htm) | \* | [<u>Form of Amendment to Award Agreement (Performance-Based Restricted Stock Units) to the Immersion Corporation 2021 Equity Incentive Plan</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023004561/immr12312022form10-kex1012.htm) | 10-K | 001-38334 | 10.12 | February 22, 2023 |  |
| [<u>10.7</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023004561/immr12312022form10-kex1013.htm) | \* | [<u>Form of Award Agreement (Performance-Based Restricted Stock Units) to the Immersion Corporation 2011 Equity Incentive</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023004561/immr12312022form10-kex1013.htm) | 10-K | 000-38334 | 10.13 | February 22, 2023 |  |
| [<u>10.8</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828018009783/exhibit102-331201810xqa.htm) | # | [<u>Settlement and License Agreement, dated as of January 26, 2018, by and between Immersion Corporation and Apple Inc.</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828018009783/exhibit102-331201810xqa.htm) | 10-Q/A<br>| 001-38334<br>| 10.2<br>| July 31, 2018<br>|  |
| [<u>10.9</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828019010731/exhibit1016302019.htm) |  | [<u>Settlement and License Agreement, dated as of May 12, 2019, by and between Immersion Corporation and Samsung Electronics Co. Ltd</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828019010731/exhibit1016302019.htm) | 10-Q | 001-38334 | 10.1 | August 14, 2019 |  |
| [<u>10.10</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828022015614/immr5272022form8-kex102.htm) | \* | [<u>Form of Change of Control and Severance Agreement</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828022015614/immr5272022form8-kex102.htm) | 8-K | 001-38334 | 10.2 | May 27, 2022 |  |
| [<u>10.11</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023000023/immr01032023exhibit102.htm) | \* | [<u>Amended and Restated Change of Control and Severance Agreement, dated January 3, 2023, between Immersion Corporation and Eric Singer</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023000023/immr01032023exhibit102.htm) | 8-K | 001-38334 | 10.2 | January 3, 2023 |  |
| [<u>10.12</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023000023/executed-ceoemploymentof.htm) | \* | [<u>Offer Letter, dated December 30, 2022, between Immersion Corporation and Eric Singer</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023000023/executed-ceoemploymentof.htm) | 8-K | 001-38334 | 10.1 | January 3, 2023 |  |
| [<u>10.13</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023004561/immr12312022exhibit1026.htm) | \* | [<u>Summary of Compensation Information of William C. Martin, the Company's Chief Strategy Officer</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828023004561/immr12312022exhibit1026.htm) | 10-K | 001-38334 | 10.26 | February 22, 2023 |  |

---

------

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| [<u>10.14</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828022029820/immr9302022ex102changein.htm) | \* | [<u>Change of Control and Severance Agreement, dated May 26, 2022, by and between Immersion Corporation and William C. Martin.</u>](https://www.sec.gov/Archives/edgar/data/1058811/000162828022029820/immr9302022ex102changein.htm) | 10-Q | 001-38334 | 10.2 | November 14, 2022 |  |
| [<u>10.15</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119380523000802/e618674_ex10-1.htm) | \* | [<u>Immersion Corporation Annual Bonus Plan</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119380523000802/e618674_ex10-1.htm) | 8-K | 001-38334 | 10.1 | May 30, 2023 |  |
| [<u>10.16</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119380523000802/e618674_ex10-3.htm) | \* | [<u>Offer Letter, dated May 26, 2023 between Immersion Corporation and J. Michael Dodson</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119380523000802/e618674_ex10-3.htm) | 8-K<br>| 001-38334 | 10.3 | May 30, 2023 |  |
| [<u>10.17</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119380523000802/e618674_ex10-4.htm) | \* | [<u>Change of Control and Severance Agreement, dated May 26, 2023 between Immersion Corporation and J. Michael Dodson</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119380523000802/e618674_ex10-4.htm) | 8-K | 001-38334 | 10.4 | May 30, 2023 |  |
| [<u>19.1</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119312526102681/immr-ex19_1.htm) |  | [<u>Insider Trading Policy</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119312526102681/immr-ex19_1.htm) | 10-K | 001-38334 | 19.1 | March 12, 2026 |  |
| [<u>21.1</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119312526102681/immr-ex21_1.htm) |  | [<u>Subsidiaries of Immersion Corporation.</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119312526102681/immr-ex21_1.htm) | 10-K | 001-38334 | 21.1 | March 12, 2026 |  |
| [<u>23.1</u>](immr-ex23_1.htm) |  | [<u>Consent of Plante & Moran, PLLC, Independent Registered Public Accounting Firm, with respect to the calendar year ended December 31, 2023.</u>](immr-ex23_1.htm) |  |  |  |  | X |
| [<u>31.1</u>](immr-ex31_1.htm) |  | [<u>Certification of Eric Singer, Chief Executive Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</u>](immr-ex31_1.htm) |  |  |  |  | X |
| [<u>31.2</u>](immr-ex31_2.htm) |  | [<u>Certification of J. Michael Dodson, Chief Financial Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</u>](immr-ex31_2.htm) |  |  |  |  | X |
| [<u>32.1</u>](immr-ex32_1.htm) | + | [<u>Certification of Eric Singer, Chief Executive Officer, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</u>](immr-ex32_1.htm) |  |  |  |  | X |
| [<u>32.2</u>](immr-ex32_2.htm) | + | [<u>Certification of J. Michael Dodson, Chief Financial Officer, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.</u>](immr-ex32_2.htm) |  |  |  |  | X |
| [<u>97.1</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119312526102681/immr-ex97_1.htm) |  | [<u>Dodd-Frank Clawback Policy</u>](https://www.sec.gov/Archives/edgar/data/1058811/000119312526102681/immr-ex97_1.htm) | 10-K | 001-38334 | 97.1 | March 12, 2026 |  |
| 101.INS |  | Inline XBRL Report Instance Document |  |  |  |  | X |
| 101.SCH |  | Inline XBRL Taxonomy Extension Schema Document |  |  |  |  | X |
| 104 | + | Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101) |  |  |  |  | X |

---

# Confidential treatment has been granted for portions of this exhibit by the SEC.

\* Constitutes a management contract or compensatory plan.

\*\*Portions of this exhibit have been omitted as confidential information.

+ This certification is deemed not filed for purposes of section 18 of the Exchange Act, as amended, or otherwise subject to the liability of that section, nor shall it be deemed incorporated by reference into any filing under the Securities Act, as amended, or the Exchange Act, as amended.

------

**SIGNATURES**

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

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Date: March 13, 2026  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Date: March 13, 2026  |
| IMMERSION CORPORATION | IMMERSION CORPORATION |
| By | /S/ J. MICHAEL DODSON |
|  | J. Michael Dodson |
|  | *Chief Financial Officer*  |

---

------

## Exhibit 23.1

**Exhibit 23.1**

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-94997, 333-157820, 333-175274, 333-200983,333-219921, 333-233353, and 333-261490) of Immersion Corporation (the "Company") of our report dated March 11, 2024 relating to the consolidated financial statements of the Company for the year ended December 31, 2023, which report appears in this Annual Report on Form 10-K.

/s/ Plante & Moran, PLLC

March 11, 2026

Denver, Colorado

------

## Exhibit 31.1

**Exhibit 31.1**

**CERTIFICATIONS PURSUANT TO SECTION 302 OF**

**THE SARBANES-OXLEY ACT OF 2002**

I, Eric Singer, certify that:

I have reviewed this Amendment No. 1 to the annual report on Form 10-K/A of Immersion Corporation;

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;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations, and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting, which are reasonably likely to adversely affect the registrant's ability to record, process, summarize, and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: March 13, 2026

---

| |
|:---|
| /s/ ERIC SINGER |
| Eric Singer |
| *Chief Executive Officer* |

---

------

## Exhibit 31.2

**Exhibit 31.2**

**CERTIFICATIONS PURSUANT TO SECTION 302 OF**

**THE SARBANES-OXLEY ACT OF 2002**

I, J. Michael Dodson, certify that:

I have reviewed this Amendment No. 1 to the annual report on Form 10-K/A of Immersion Corporation;

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;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations, and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting, which are reasonably likely to adversely affect the registrant's ability to record, process, summarize, and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: March 13, 2026

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| |
|:---|
| /s/ J. MICHAEL DODSON |
| J. Michael Dodson |

---

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## Exhibit 32.1

**Exhibit 32.1**

**CERTIFICATION PURSUANT TO**

**18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Amendment No. 1 to the Annual Report of Immersion Corporation (the "Company") on Form 10-K/A for the year ended April 30, 2025, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Eric Singer, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that based on my knowledge:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

---

| |
|:---|
| /s/ ERIC SINGER |
| Eric Singer |
| Chief Executive Officer |

---

March 13, 2026

*A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to the Registrant and will be retained by the Registrant and furnished to the Securities and Exchange Commission or its staff upon request.*

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## Exhibit 32.2

**Exhibit 32.2**

**CERTIFICATION PURSUANT TO**

**18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Amendment No. 1 to the Annual Report of Immersion Corporation (the "Company") on Form 10-K/A for the year ended April 30, 2025 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, J. Michael Dodson, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that based on my knowledge:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

---

| |
|:---|
| /s/J. MICHAEL DODSON |
| J. Michael Dodson |
| *Chief Financial Officer* |

---

March 13, 2026

*A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to the Registrant and will be retained by the Registrant and furnished to the Securities and Exchange Commission or its staff upon request.*

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