| Item 15. | Exhibits and Financial Statement Schedules |
|---|
| (1) | Financial statements for our company are listed in the index under Item 8 of this document |
| (2) | All financial statement schedules are omitted because they are not applicable, not material or the required information is shown in the financial statements or notes thereto. |
| Exhibit |
|---|
| No. | Description | Method of Filing |
| 3.1 | Amended and Restated Certificate of Incorporation of the Registrant | Incorporated by reference from the Registrant’s Registration Statement on Form S-1 filed on June 30, 2016. |
| 3.2 | Second Amended and Restated Bylaws of the Registrant | Incorporated by reference from the Registrant’s Registration Form 8-K filed on February 11, 2026. |
| 3.3 | Certificate of Amendment to Amended and Restated Certificate of Incorporation of the Registrant | Incorporated by reference from the Registrant’s Registration Statement on Form S-1 filed on June 30, 2016. |
| 3.4 | Certificate of Amendment to Amended and Restated Certificate of Incorporation of the Registrant | Incorporated by reference from the Registrant’s Registration Statement on Form S-1 filed on June 30, 2016. |
| 4.1 | Description of Capital Stock | Incorporated by reference from the Registrant’s Annual Report on Form 10-K filed on February 19, 2021. |
| 10.1 | Assignment of Patent Rights dated April 3, 2009 between Dr. Robert Mears and the Registrant | Incorporated by reference from the Registrant’s Registration Statement on Form S-1 filed on June 30, 2016. |
| 10.2+ | 2007 Stock Incentive Plan | Incorporated by reference from the Registrant’s Registration Statement on Form S-1 filed on June 30, 2016. |
| 10.3 | Lease Agreement dated January 19, 2016 between 750 University, LLC and the Registrant | Incorporated by reference from the Registrant’s Registration Statement on Form S-1 filed on June 30, 2016. |
| 10.4+ | Form of Restricted Stock Agreement | Incorporated by reference from the Registrant’s Amendment No. 1 to Registration Statement on Form S-1 filed on July 29, 2016. |
| 10.5+ | 2017 Stock Incentive Plan | Incorporated by reference from the Registrant’s Definitive Proxy Statement filed on April 10, 2017. |
| 10.6 | First Amendment to Lease Agreement dated January 19, 2016 between 750 University, LLC and the Registrant | Incorporated by reference from the Registrant’s Annual Report on Form 10-K filed on March 6, 2018. |
| 10.7 | Second Amendment to Lease Agreement dated January 19, 2016 between 750 University, LLC and the Registrant | Incorporated by reference from the Registrant’s Annual Report on Form 10-K filed on February 19, 2021. |
| 10.8 | Third Amendment to Lease Agreement dated December 19, 2025 between 750 University, LLC and the Registrant | Filed electronically herewith |
| 10.9 | Equity Distribution Agreement dated May 27, 2025 between the Company and Craig-Hallum Capital Group LLC | Incorporated by reference from the Company’s Registration Statement on Form S-3 filed on May 27, 2025. |
| 10.10+ | 2023 Stock Incentive Plan, as amended | Incorporated by reference from Registrant’s Definitive Proxy Statement Form 14A filed on March 19, 2025. |
| 10.11+ | Amended and Restated Employment Agreement dated May 5, 2025 between Scott Bibaud and the Registrant | Incorporated by reference from the Registrant’s Current Report on Form 8-K filed on May 5, 2025. |
| 10.12+ | Employment Agreement dated March 3, 2025 between Francis Laurencio and the Registrant | Incorporated by reference from the Registrant’s Annual Report on Form 10-K filed on March 4, 2025. |
| 10.13+ | Employment Agreement dated March 3, 2025 between Dr. Robert Mears and the Registrant | Incorporated by reference from the Registrant’s Annual Report on Form 10-K filed on March 4, 2025. |
| 10.14 | Form of Securities Purchase Agreement dated February 23, 2026 between the Registrant and the purchasers thereto | Incorporated by reference from the Registrant’s Form 8-K filed on February 24, 2026. |
| 10.15 | Placement Agent Agreement dated February 23, 2026 between the Registrant and Craig-Hallum Capital Group, LLC | Incorporated by reference from the Registrant’s Form 8-K filed on February 24, 2026. |
| 10.16 | Form of Lock Up Agreement | Incorporated by reference from the Registrant’s Form 8-K filed on February 24, 2026. |
| 19.1 | Insider Trading Policy | Incorporated by reference from the Registrant’s Annual Report on Form 10-K filed on March 4, 2025. |
| 21.1 | List of Subsidiaries | Incorporated by reference from the Registrant’s Registration Statement on Form S-1 filed on June 30, 2016. |
| 23.1 | Consent of CBIZ CPAs P.C., Independent Registered Public Accounting Firm | Filed electronically herewith |
| 23.2 | Consent of Marcum LLP, Independent Registered Public Accounting Firm | Filed electronically herewith |
| 31.1 | Certifications Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 | Filed electronically herewith |
| 31.2 | Certifications Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 | Filed electronically herewith |
| 32.1 | Certification of Principal Executive Officer and Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. Section 1350) | Filed electronically herewith |
| 97.1 | Atomera, Incorporated Executive Officer Clawback Policy | Incorporated by reference from the Registrant’s Form 10-K filed on February 15, 2024. |
| 101.INS | XBRL Instance Document | Filed electronically herewith |
| 101.SCH | XBRL Taxonomy Extension Schema Document | Filed electronically herewith |
| 101.CAL | XBRL Taxonomy Extension Calculation Linkbase Document | Filed electronically herewith |
| 101.LAB | XBRL Taxonomy Extension Label Linkbase Document | Filed electronically herewith |
| 101.PRE | XBRL Taxonomy Extension Presentation Linkbase Document | Filed electronically herewith |
| 101.DEF | XBRL Taxonomy Extension Definition Linkbase Document | Filed electronically herewith |
| 104 | Cover Page Interactive Data File (formatted in IXBRL, and included in exhibit 11 | Files electronically herewith |
**+**Indicated management compensatory plan, contract or arrangement.
