Item 15. Exhibits, Financial Statement Schedules.
| (a) | The following documents are filed as part of this Report: |
|---|
| (1) | Financial Statements. The following financial statements and the report of our independent registered public accounting firm are filed as “Item 8. Financial Statements and Supplementary Data” of this Annual Report: |
| Page |
| Report of Independent Registered Public Accounting Firm | F-2 |
|---|
| Consolidated Balance Sheets sat December 31, 2023 and December 31, 2022 | F-3 |
|---|
| Consolidated Statements of Operations for the years ended December 31, 2023 and December 31, 2022 | F-4 |
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| Consolidated Statements of Cash Flows for the years ended December 31, 2023 and December 31, 2022 | F-5 |
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| Consolidated Statements of Shareholders’ Equity for the years ended December 31, 2023 and December 31, 2022 | F-6 |
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| Notes to Consolidated Financial Statements | F-7 |
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| (2) | Financial Statement Schedules. |
Financial Statement Schedules are omitted because the information required is not applicable or the required information is shown in the financial statements or notes thereto.
| Exhibit Number | Description |
| 3.1(i) | Amended and Restated Articles of Incorporation(1) |
| 3.1(ii) | Articles of Amendment to Amended and Restated Articles of Incorporation(2) |
| 3.2 | By-Laws(1) |
| 10.1 | 2016 Incentive Stock Plan(1)+ |
| 10.2 | Employment Agreement with Dr, Sudhir Srivastava(2) |
| 10.3 | Employment Agreement with Dr. Vishwajyoti P. Srivastava(2)+ |
| 10.6 | Employment Agreement with Anup Sethi(2)+ |
| 10.7 | Employment Agreement with Barry F. Cohen(3)+ |
| 10.8 | Promissory Note made in favor of Sushruta Pvt. Ltd.(3) |
| 10.9 | Form of Director Appointment Agreement(1)+ |
| 10.10 | Form of Indemnification Agreement(1)+ |
| 14.1 | Code of Ethical Conduct(1) |
| 21.1 | List of Subsidiaries(4) |
| 31.1 | Section 302 Certification by Chief Executive Officer(4) |
| 31.2 | Section 302 Certification by Chief Financial Officer(4) |
| 32.1 | Section 906 Certification by Chief Executive Officer(4) |
| 32.2 | Section 906 Certification by Chief Financial Officer(4) |
| 101.INS | Inline XBRL Instance Document. |
| 101.SCH | Inline XBRL Taxonomy Extension Schema Document. |
| 101.CAL | Inline XBRL Taxonomy Extension Calculation Linkbase Document. |
| 101.DEF | Inline XBRL Taxonomy Extension Definition Linkbase Document. |
| 101.LAB | Inline XBRL Taxonomy Extension Label Linkbase Document. |
| 101.PRE | Inline XBRL Taxonomy Extension Presentation Linkbase Document. |
| 104 | Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101). |
| (1) | Filed as an exhibit to the Company’s Registration Statement on Form S-1 (File No. 333-216054) and incorporated herein by reference. |
| (2) | Filed as an exhibit to the Company’s Current Report on Form 8-K filed on April 19, 2023 and incorporated herein by reference. |
| (3) | Filed as an exhibit to the Company’s Current Quarterly Report on Form 10-Q for the quarter ended June 30, 2023 filed on August 8, 2023 and incorporated herein by reference. |
| (4) | Filed herewith |
| + | Indicates management contract or compensatory plan or arrangement. |
