| Item 15. | Exhibits, Financial Statement Schedules. |
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(a) (1)Financial Statements and Financial Statement Schedules. The following are filed as part of this report:
| Page No. |
| Consolidated Financial Statements of the Company | F-1 |
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| Reports of Independent Registered Public Accounting Firm | F-2 |
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| Consolidated Balance Sheets as of December 31, 2025, and 2024 | F-3 |
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| Consolidated Statements of Operations for the years ended December 31, 2025, and 2024 | F-4 |
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| Consolidated Statements of Stockholders' Equity for the years ended December 31, 2025, and 2024 | F-5 |
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| Consolidated Statements of Cash Flows for the years ended December 31, 2025, and 2024 | F-6 |
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| Notes to Consolidated Financial Statements | F-7 |
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(2) Financial Statement Schedules. All financial statement schedules as required by Item 8 and Item 15 of Form 10-K have been omitted because the information requested is not required, not applicable, or is shown in the Consolidated Financial Statements or Notes thereto.
| 2.1 | Agreement and Plan of Reorganization, dated as of September 3, 2015, among U.S. Neurosurgical, Inc. (“USN”), U.S. Neurosurgical Holdings, Inc., (“Holdings”), and U.S. Neurosurgical Merger Sub, Inc. (incorporated herein by reference to Exhibit 2.1 to our Form 8-K as filed September 3, 2015) |
| 2.2 | Share Exchange Agreement and Plan of Reorganization, dated as of October 1, 2021, between U.S. NeuroSurgical, Inc., EHP Plan, Inc. and all of the shareholders of EHP Plan, Inc. (incorporated herein by reference to Exhibit 2.1 to our Form 8-K Current Report as filed October 6, 2021) |
| 2.3 | Share Exchange Agreement, dated as of November 27, 2023, between Holdings and certain shareholders of USN. (incorporated herein by reference to Exhibit 2.1 to our Form 8-K Current Report as filed November 27, 2023) |
| 3.1 | Form of Amended and Restated Certificate of Incorporation of U.S. NeuroSurgical Holdings, Inc. (“Holdings”) (incorporated herein by reference to Exhibit 3.1 to our Form 8-K as filed September 3, 2015) |
| 3.2 | Form of Amended and Restated Bylaws of Holdings (incorporated herein by reference to Exhibit 3.2 to our Form 8-K as filed September 3, 2015) |
| 4.1 | Form of Stock Certificate of Common Stock (incorporated herein by reference to Exhibit 4.1 to our Form 10 Registration Statement as filed July 1, 1999) |
| 21.1 | List of Subsidiaries (incorporated herein by reference to Exhibit 21.1 to our Form 10 Registration Statement as filed July 1, 1999) (Filed herewith) |
| 31.1* | Certification of CEO pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
| 31.2* | Certification of CFO pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
| 32.1* | Certifications of CEO and CFO pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 |
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| 101.INS | Inline XBRL Instance Document |
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| 101.SCH | Inline XBRL Taxonomy Extension Schema Document |
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| 101.CAL | Inline XBRL Taxonomy Extension Calculation Linkbase Document |
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| 101.DEF | Inline XBRL Taxonomy Extension Definition Linkbase |
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| 101.LAB | Inline XBRL Taxonomy Extension Labels Linkbase Document |
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| 101.PRE | Inline XBRL Taxonomy Extension Presentation Linkbase Document |
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| 104 | The Cover Page Interactive Data File, formatted in Inline XBRL (included within the Exhibit 101 attachments) |
| (c) | Financial Statement Schedules. None |
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SIGNATURES
In accordance with Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
| Elite Health Systems Inc. (Registrant) | |
| By | /s/ Dr. Prasad Jeereddi |
| Dr. Prasad Jeereddi |
| CEO & Chairman of the Board |
| By | /s/ Kenneth Minor |
| Kenneth Minor |
| CFO & Secretary |
In accordance with the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.
| April 15, 2026 | /s/ Dr. Prasad Jeereddi |
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| Dr. Prasad Jeereddi |
| CEO & Chairman of the Board |
| April 15, 2026 | /s/ Alan Gold |
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| Alan Gold |
| Director |
| April 15, 2026 | /s/ William F. Leimkuhler |
|---|
| William F. Leimkuhler |
| Director |
| April 15, 2026 | /s/ William St. Lawrence |
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| William St. Lawrence |
| Director |
| April 15, 2026 | /s/ Dr. Haranath Policherla |
|---|
| Dr. Haranath Policherla |
| Director |
