Skip to content
KStart free
AI InfrastructureDefenseQuantumAll studies →

CYN US Equity

Cyngn Inc.Information Technology · Services-Computer Programming Services · CIK 1874097 · FY ends Dec 31
$1.09
+0.02 (+1.87%)
USD · as of 2026-08-21 · marketstack
Returns are measured from 2021-12-08 — the price history has a 2228-day gap before it.

CYN · 10-K · period ended 2021-12-31

← all CYN documents
filed 2022-03-24 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

blocks 1600 of 2,990266k characters rendered

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

(Mark One)

☒ ANNUAL REPORT PURSUANT TO

SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31,

2021

or

☐ TRANSITION REPORT UNDER

SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from [____] to [____]

Commission file number 001-40932

CYNGN INC.

(Exact name of registrant as specified in its charter)

(Address of principal executive offices) (Zip Code)

Registrant’s Telephone number, including

area code: (650)924-5905

Securities registered pursuant to Section 12(b)

of the Act:

Title of Class Trading Symbol(s) Name of each exchange on which registered

Common Stock, Par Value $0.00001 CYN NASDAQ Stock Market LLC

Securities registered pursuant to Section 12(g)

of the Act:

Title of Each Class Name of Each Exchange On Which Registered

N/A N/A

Indicate by check mark if the registered is a

well-known seasonal issuer, as defined in Rule 405 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 last 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-K (§229.405

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 a 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. ☐

Indicate by check mark whether the registrant

is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

The registrant was not a public company at June 30,

2021, the last business day of the registrant’s most recently completed second fiscal quarter, and therefore it cannot calculate

the aggregate market value of its voting and non-voting common equity held by non-affiliates at such date. The registrants Common Stock

began trading on the Nasdaq Capital Market on October 20, 2021. The aggregate market value of the registrant’s Common Stock outstanding,

other than shares held by persons who may be deemed affiliates of the registrant, at December 31, 2021, computed by reference to the closing

price for the Common Stock on such date ($4.50), as reported on the NASDAQ Capital Market, was $53,013,438.

The number of shares of Common Stock, $0.00001

par value, outstanding on March 24, 2022 was 27,094,430 shares.

DOCUMENTS INCORPORATED BY REFERENCE

None.

TABLE OF CONTENTS

Item 1. Business 1

Item 1A. Risk Factors 15

Item 1B. Unresolved Staff Comments 35

Item 2. Properties 35

Item 3. Legal Proceedings 35

Item 4. Mine Safety Disclosures 35

Item 6. [Reserved] 36

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 41

Item 8. Financial Statements and Supplementary Data F-1

Item 9A. Controls and Procedures 42

Item 9B. Other Information 43

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 43

Item 10. Directors, Executive Officers and Corporate Governance 44

Item 11. Executive Compensation 50

Item 14. Principal Accounting Fees and Services 55

Item 15. Exhibits, Financial Statement Schedules 56

i

FORWARD-LOOKING STATEMENTS

This Annual Report on Form

10-K contains forward-looking statements. These statements are based on our management’s beliefs and assumptions and on information

currently available to our management. The forward-looking statements are contained principally under the headings “Risk Factors,”

“Management’s Discussion and Analysis of Financial Condition and Results of Operations,” and “Business.”

Forward-looking statements include statements concerning:

● our possible or assumed future results of operations;

● our business strategies;

● our ability to attract and retain customers;

● our ability to sell additional products and services to customers;

● our cash needs and financing plans;

● our competitive position;

● our industry environment;

● our potential growth opportunities;

● the effects of future regulation; and

● the effects of competition.

All statements in this Annual

Report that are not historical facts are forward-looking statements. We may, in some cases, use terms such as “anticipates,”

“believes,” “could,” “estimates,” “expects,” “intends,” “may,”

“plans,” “potential,” “predicts,” “projects,” “should,” “will,”

“would” or similar expressions that convey uncertainty of future events or outcomes to identify forward-looking statements.

The outcome of the events

described in these forward-looking statements are subject to known and unknown risks, uncertainties and other factors that may cause

our actual results, performance or achievements to be materially different from any future results, performances or achievements expressed

or implied by the forward-looking statements. These important factors include our financial performance and the other important factors

we discuss in greater detail in “Risk Factors.” You should read these factors and the other cautionary statements made in

this Annual Report as applying to all related forward-looking statements wherever they appear in this Annual Report. Given these

factors, you should not place undue reliance on these forward-looking statements. Also, forward-looking statements represent

our management’s beliefs and assumptions only as of the date on which the statements are made. We undertake no obligation to publicly

update any forward-looking statements, whether as a result of new information, future events or otherwise, except as required by

law. Given these risks and uncertainties, readers are cautioned not to place undue reliance on such forward-looking statements.

Unless the context requires otherwise, references in this Annual

Report on Form 10-K to “we,” “us,” and “our” refer to Cyngn Inc. and its consolidated subsidiaries.

ii

PART 1

Item 1. Business

General

Research of the industrial

vehicle market (utility vehicles, trucks, and tractors utilized heavily in the manufacturing, distribution and logistics, mining, and

construction industries) projects the demand of such vehicles to reach as high as $80 billion by 2023, according to findings from the

“Global Material Handling Equipment” report by Freedonia Focus Reports. This growth will be propelled by the projected

rise in global manufacturing, construction, and e-commerce activity. Yet, according to the “Trends in Supporting and Scaling

Modern Automation” report by Ricoh & ABI Research Report, historically, less than 1% of industrial vehicle equipment shipped

by top manufacturers has been automated. Despite these low penetration rates, the benefits of industrial vehicle automation can produce

operational efficiency gains of upwards of 50%, according to the “Industry 4.0: Reimagining manufacturing operations after COVID

19” article by McKinsey & Company. As automation proliferates, these industries will gradually shift to service-based models

that will decrease upfront capital expenditures and create new revenue streams while unlocking new value in the supply chain. Our autonomous

vehicle (AV)technology is uniquely positioned to capitalize upon these changes by offering a heterogeneous autonomy solution that can

deliver self-driving capabilities and data insights to nearly every industrial vehicle on the market.

We integrate our full-stack autonomous driving software, DriveMod,

onto vehicles manufactured by Original Equipment Manufacturer (OEM) customers either via retrofit of existing vehicles or by integration

directly into vehicle assembly. We design the Enterprise Autonomy Suite (“EAS”) to be compatible with sensors and components

from leading hardware technology providers and integrate our proprietary AV software to produce differentiated autonomous vehicles.

Autonomous driving has common

technological building blocks that remain similar across vehicles and applications. By tapping into these building blocks, DriveMod is

designed to deliver autonomy to new vehicles via streamlined hardware/software integration. This vehicle-agnostic approach enables

DriveMod to expand to new vehicles and novel operational design domains (ODD). In short, almost every industrial vehicle, regardless of

use case, can move autonomously using our technology.

Our approach accomplishes

several primary value propositions:

We believe our market positioning

as a technology partner to vehicle manufacturers creates a synergy with incumbent suppliers that already have established sales, distribution,

and service/maintenance channels. By focusing on industrial use cases and partnering with the incumbent OEMs in these spaces, we believe

we can source and execute revenue-generating opportunities more quickly.

Our long-term vision

is for EAS to become a universal autonomous driving solution with minimal marginal cost for companies to adopt new vehicles and expand

their autonomous fleets across new deployments. We have already deployed DriveMod software on nine different vehicle form factors that

range from stockchasers and stand-on floor scrubbers to 14-seat shuttles and 5-meter-long cargo vehicles as part of prototypes

and proof of concept projects, demonstrating the extensibility of our AV building blocks.

1

Our recent progress contributes

to the validation of EAS with OEM partners and end customers. We also continue to build upon our ability to scale our products and generate

novel technological developments. See figure below for recent highlights:

Figure 0: Summary of recent

Cyngn milestones

We believe that the adaptability

of our technology will enable us to incrementally expand into new AV verticals and grow our total addressable market (TAM) from the billions

of dollars we are currently targeting in the industrial markets to the trillions of dollars that self-driving vehicles can capture

across all industries.

We believe that the ubiquity

of our technology will combine with our deep AV experience and enable us to incrementally expand into new AV verticals. Thus, we could

grow our TAM from the billions of dollars we are currently targeting in the commercial and industrial markets to the trillions of dollars

that self-driving vehicles can capture across industries (Source: Ark Invest. “Mobility-As-A-Service: Why Self-Driving Cars

Could Change Everything.”).

Automation and Autonomy in the Industrial Equipment

Market

Overview

Automation has long played

a role in industrial sectors. More recently, the larger industrial automation market has grown significantly by riding the wave of new

technology and innovation focused on addressing the needs of what is known as Industry 4.0, the outcome of the fourth

industrial revolution (Source: https://www2.deloitte.com/us/en/insights/focus/industry-4-0.html). According to the “Industrial

Automation Market by Component, Mode of Operation, and End User” report by Meticulous Market Research Pvt. Ltd., in 2020, the industrial

automation industry was valued at US$164.2 billion and is expected to grow at 9.3% compound annual growth rate (CAGR), ultimately

reaching a market value of US$306.2 billion by 2027. Autonomous vehicles represent fundamental technology that will enable

the fourth industrial revolution.

2

Figure 1: Illustration of the progression from

Industry 1.0 to Industry 4.0.

Industrial automation is broadly

understood to consist of a wide range of technology solutions that provide varying levels of automation for critical software control

systems and industrial equipment. These components are essential to the operations and growth of global markets such as manufacturing,

distribution, transportation, construction, and mining. The relatively controlled and pre-defined operational environments industrial

companies operate in are what make them such a strong opportunity for companies looking to develop automation solutions, but enhanced

product capabilities will be required to achieve the promise of Industry 4.0 — capabilities that will be created by technological

advancements in AI/ML, robotics, connectivity, mapping, and interoperability.

Automation Solutions for Industrial Equipment

The Industrial Equipment market

covers a broad range of use cases and product categories, with automation solutions targeting Material Transport Equipment (MTE) heavily

utilized by the majority of industry market sectors. For our purposes, we can think of MTE to include all material handling equipment

directly related to material transit (this includes conveying equipment, monorail, hoists, storage & retrieval, and industrial vehicles).

According to the “Global Material Handling Equipment’ report by Freedonia Focus Reports, the MTE market is characterized by

steady growth, and the increase in global e-commerce activity and industry mechanization over the past decade are projected to grow

the industry to $160 billion in 2023, representing a 3.9% 5-year CAGR. Our belief is that these strong growth indicators

will drive increased need for more advanced technology that will address gaps in the current capabilities of automated MTE solutions.

Historically, MTE automation

has been heavily weighted in solutions related to storage/retrieval systems and conveyors because more rigid and repetitive environments

are better suited for the limited capability of existing automation solutions. By contrast, the vehicles in the MTE category, referred

to here as industrial vehicles, are largely still driven manually. As an example, automated guided vehicles (AGVs) and autonomous

mobile robots (AMRs) have illustrated the applicability of automated industrial vehicles for the manufacturing and distribution industries,

yet adoption rates of these technologies are lagging Industry 4.0 growth rates by as much as 4.5%, according to the “Global Material

Handling Equipment’ report by Freedonia Focus Reports.

3

Analysis in the “Trends

in Supporting and Scaling Modern Automation” report by Ricoh & ABI Research Report estimates that the top 10 manufacturers of

industrial vehicles for manufacturing and distribution shipped approximately 883,000 units in 2019. However, fewer than 1% of material

handling vehicles shipped every year are automated, presenting a significant opportunity to automate industrial vehicles. The cost to

operate a non-autonomous material transport vehicle is reported to be $32.42 per hour, according to the U.S. Bureau of Labor Statistics

compensation data for transportation and material moving full-time employees. Further, it is estimated that each non-autonomous vehicle

is in operation for approximately 4,174 hours per year based on 16-hour per workday operation. The labor costs associated with humans

operating 883,000 non-autonomous vehicles for manufacturing and distribution yield our current market potential of $119B. The ability

to deliver more consistent operations, reduce accidents, and mitigate personnel issues like attrition and truancy through the use of AVs

could create additional market opportunity. Other relevant statistics we consider when evaluating our market potential are that there

are an estimated 20,000 warehouses in the US (50,000 globally) with an average of 175 employees per warehouse, according to Statista,

and there are an estimated 900,000 employees moving material within these US warehouses, according to “Industries at a Glance: Warehousing

and Storage: NAICS 493.” We believe that technological innovation is needed to enable adoption of autonomous MTE that will address

the substantial industry challenges that exist today.

These challenges include:

Labor

shortages — The hiring and retention of qualified workers is a critical concern for the markets that material transport

vehicles operate within. In fact, Deloitte’s 2020 and 2021 Material Handling Industry Report showed that over 50% of the 1,000

supply chain and manufacturing leaders surveyed rated hiring and employee retention as their biggest challenge (source: MHI Deloitte

Industry Report). Additionally, in a survey completed in late 2019 prior to the start of the COVID 19 pandemic, 73% of survey respondents

indicated that it takes more than 30 days for their companies to fill open positions. By 2030, the impact of unfilled open jobs

in manufacturing could cost the US economy more than $1 trillion. Compounding the issue further is the industry’s projected increase

in labor demand and cost. According to IBISWorld’s 2020 US Industrial Machinery & Equipment Industry Report, US industry labor

needs are expected to increase at an annualized rate of 3.7% to over 375,000 workers through 2025, driven by higher US industrial and

manufacturing activity. Average cost of manufacturing labor in the US has also increased by 20% since 2010 according to McKinsey.

Difficulty in scaling — The

traditional approaches to vehicle automation make scaling vehicle automation solutions difficult due to strains caused by service lifecycle

management and issues with dynamic deployability. Industrial automation customers are forced to coordinate operational components from

a variety of different vendors and lack a unifying architecture that allows the technology to scale effectively within and across sites.

Significant costs are also associated with expanding the scope of existing automation solutions as they are tightly coupled to specific

vehicles and often require an overhaul of the site infrastructure to overcome shortcomings in the automation technology. This can be especially

true in niche environments like mines, where the deployability challenges are compounded by unique sites that require heterogeneous fleets.

Furthermore, customer service, workforce training, and repair fall under service lifecycle management and must be taken into account along

with the technology in order to scale efficiently, according to the “Trends in Supporting and Scaling Modern Automation” report

by Ricoh & ABI Research Report.

Lagging technological advancement —

Manufacturers of material transport vehicles have core competencies in mechanical, electrical, and control systems while the end users

of the vehicles typically specialize in logistics, manufacturing, and material moving. There is limited expertise throughout the material

handling value chain in software algorithms, sensing, and high-performance computing. Considering the incumbents’ gaps in leading-edge AV

and AI technologies and the pressure existing suppliers face to ship manually-operated vehicles that address the multi-billion dollar

demand that already exists, we believe it is unlikely that existing stakeholders will be able to invest in the technological advancements

that will solve the industry’s fundamental challenges. Deloitte’s 2020 Material Handling Industry Report indicates that, through

2023, only 42% of survey respondents would invest in automation equipment at all, with just 20% reporting that they would invest in either

AVs or predictive analytics.

High barriers to adoption —

Many solutions for automated material transport require an all-or-nothing commitment from customers: either make a major upfront

investment to overhaul operations for automation, or postpone automation at the risk of falling behind competition. This all-or-nothing approach

to unlocking future return on investment (ROI) can be problematic for risk-averse companies that seek to adopt automation solutions.

Depending on fleet size, traditional automation solutions such as “robot-in-a-box” may command ROI horizons of up to 4 years.

Factoring in ancillary costs like installation, maintenance, on-site testing, integration, and deployment, can also represent a significant

annual cost burden, according to findings by Richoh & ABI Research Report. According to a PwC 2016 Digital Operations survey,

“cost advantage” was the most prevalent prompt cited (86% of responses) for adopting advanced industrial mobility technologies,

but in conjunction, “costs are prohibitive” was the most prevalent barrier (58% of responses) to adoption of semi-autonomous/autonomous

vehicles.

4

To combat these challenges,

we have built an Enterprise Autonomy Suite for industrial vehicles that leverages advanced in-vehicle autonomous driving technology

and incorporates leading supporting technologies like data analytics, fleet management, cloud, and connectivity. EAS provides a differentiated

solution that we believe will drive pervasive adoption of industrial autonomy and create value for customers at every stage of their automation

growth.

The Enterprise Autonomy Suite for Industrial

Vehicles

Our unique value proposition

stems from the concept that the growth of industrial autonomy requires an approach that deploys applied AV solutions within a system of

supportive resources rather than a technology feature that is tuned to a specific industrial vehicle.

Some companies manufacture

standard industrial vehicles then integrate industrial automation software for rigid tasks. Others develop new vehicle platforms to enable

more advanced automation capabilities, limiting the AV technology to a narrow use case. We develop an advanced autonomous vehicle

software, DriveMod, for industrial vehicles. DriveMod is a component of EAS that is operationally expansive, vehicle agnostic, and compatible

with indoor and outdoor environments. EAS centers around DriveMod’s on-vehicle AV software and is supported by our Cyngn Insight

and Cyngn Evolve technology and tools.

Figure 2: The core components that make up

our EAS product offering.

EAS is currently available as a private beta release to select customers.

Our approach drives value at every stage of

a company’s autonomy journey

EAS provides extensible industrial

autonomy solutions that can include data-driven actionable insights, partial autonomy to augment existing workflows and support human

drivers, and fully autonomous vehicle mobility. By offering flexible data and autonomous services through subscription-based business

models, we assuage the industry’s existing challenge of all-or-nothing adoption for autonomous vehicles. Installing DriveMod

onto any vehicle unlocks a collection of valuable product offerings that customers can activate over the air, creating lower barriers

to entry and enabling customers to benefit from novel data insights while adopting industrial AVs at their own pace.

5

EAS galvanizes the relationship between AVs

and data

Our EAS combines core autonomous

vehicle technology with a suite of tools and products that strengthen the ties between industrial business operations and the positive

network effects that underpin the relationship between data and AVs. DriveMod uses data from advanced sensors to navigate AVs, creating

a de facto mechanism for rich data collection. Vehicles equipped with DriveMod provide the means for us to collect data then organize,

analyze, and expose customers to novel insights. This makes the data collected during vehicle operation a new type of asset that adopters

of AV technology can take advantage of. Data can be stored in cloud or on-premises servers, according to customer requirements. We

intend to have our customers own the data collected at their facilities and for Cyngn to have the rights to use that data for certain

purposes, such as testing simulation and development. These data assets present a new opportunity to reveal previously unknown insights

about day-to-day operational processes that impact safety, efficiency, vehicle maintenance, and growth.

Figure 3: The EAS product flywheel

As the deployment of industrial

vehicles with DriveMod scales up, the amount and diversity of data flowing through Cyngn Insight expands, creating an accelerated feedback

loop and powers our ability to use Cyngn Evolve to further enhance DriveMod, and update the on-vehicle software over-the-air.

Continual Improvement Drives Technology Advancement

DriveMod’s building

blocks enable a more consistent cadence of upgrades, improvements, and customer-specific feature development that can be deployed

via over-the-air updates. These capabilities ensure that the deployed system stays in sync with the changing application demands

while allowing customers to focus on monetary and operational ROI. Our EAS plugs into business operations by creating and collecting real-time data

and aggregating it into configurable analytics dashboards that inform customer operations as well as future DriveMod releases, creating

a data set specific to each customer from high-resolution data collected during their operations.

6

Our Approach Augments and Upskills Workforces

Industrial vehicle autonomy

represents an opportunity to minimize the adverse impact that talent shortages, employee health, and safety have on a company’s

core operations. Autonomous vehicles can be relied upon to fill the voids that commonly create human resource issues like executing repetitive

tasks, working during undesirable hours, and operating in uncomfortable or hazardous environments. One Deloitte case study inspected a

parts manufacturing and fulfillment facility that utilized Autonomous Mobile Robots (“AMRs”) to pick products from the back

of their expansive distribution center. Introducing the AMRs saved employee time, provided respite from unstimulating tasks, and improved

both morale and productivity overall (Source: Deloitte industry report, 2020).

Furthermore, existing employees

can be exposed to cutting-edge technology and develop new valuable career development opportunities. For instance, a manufacturing

community in Wisconsin successfully retrained their employees to be skilled in AMR maintenance after AMRs were introduced to replace traditional

conveyors, according to the article “Are Autonomous Mobile Robots at the Tipping Point” by AutomationWorld.

We Designed for Scale

EAS provides a powerful solution

to scalability issues, especially for dynamic deployability and service lifecycle management. DriveMod’s modular capability to deploy

AV technology on diverse vehicle fleets has been proven through its deployment on nine different vehicle form factors that we have operated

autonomously. These vehicles were deployed as prototypes or as a part of proof-of-concept project. Of these deployments, two were

at customer sites. For one deployment we were paid $166,000 and the other was part of our normal R&D activities. Our AV development

and testing have included road vehicles that navigate complex dynamic environments. DriveMod is capable of perceiving more than 100 dynamic

objects per second and then using that perception information to navigate autonomously. This capability has been proven via road testing

in difficult driving settings like urban streets. In contrast, the industrial settings of our target market rarely encounter 100 dynamic

actors per minute, let alone per second. Scalability is further strengthened by EAS creating common interfaces and experiences that unify

customer data and AV operations within and across sites. Thus, proliferating our solutions with customers will be achieved by iteratively

adding onto an existing EAS, which minimizes the marginal cost associated with expanding AV operations. Additionally, the deployment of

EAS allows forall of the on-going administration, services, and vendors associated with managing the lifecycle of the

system to be integrated.

Figure 4: Illustration of DriveMod’s

ability to utilize key subsystems across multiple environments and vehicle platforms

(left: off-road utility vehicle; right: indoor material

handling vehicle).

7

Our Products

EAS is a suite of technology

and tools that we divide into three complementary categories: DriveMod, Cyngn Insight, and Cyngn Evolve.

DriveMod: Industrial Autonomous Vehicle System

We built DriveMod as a modular

software product that is compatible with various sensor and computer hardware components that are widely used throughout the autonomous

vehicle industry. Our software combined with sensors and components from industry leading technology providers covers the end-to-end requirements

that enable vehicles to operate autonomously with leading-edge technology. The modularity of DriveMod allows our AV technology to

be compatible across vehicle platforms as well as indoor and outdoor environments. DriveMod can be retrofitted to existing vehicle assets

or integrated into a manufacturing partner’s vehicles at assembly, providing accessible options for our customers to integrate leading-edge technology

whether their AV adoption strategies are evolutionary or revolutionary.

Figure 5: The major subsystems that make up

Cyngn’s autonomous vehicle technology (DriveMod)

DriveMod’s flexibility

combines with our network of manufacturing and service partners to support customers at different stages of autonomous technology integration.

This allows customers to grow the complexity and scope of their industrial autonomy deployments as their business transforms while continually

capturing returns throughout their transition to full autonomy. EAS will also grant customers access to over-the-air software upgrades,

ad hoc customer support, and flexible consumption based on usage and scale of operations. By lessening both the commercial and technical

burdens of traditional vehicle automation and industrial robotics investments, industrial AVs can become universally available to the

market, even reaching small and medium-sized businesses that may otherwise struggle to adopt Industry 4.0 technology.

Cyngn Insight: Intelligent Control Center

Cyngn Insight is the customer-facing tool

suite for managing AV fleets and aggregating data to extract business insights. Analytics dashboards surface data about the system’s

status, vehicle telemetry, and performance metrics. Cyngn Insight also provides tools to switch between autonomous, manual, and remote

operation when required. This flexibility allows customers to use the autonomous capabilities of the system in a way that is tailored

to their own operational environment. Customers can choose when to operate their DriveMod-powered vehicles autonomously and when

to have human operators operate the vehicles manually or remotely based on their own business needs. When combined, these capabilities

and tools make up the Cyngn Insight intelligent control center that enables flexible fleet management from any location.

8

Figure 6: An operator uses the Cyngn Insight

control center to operate vehicles remotely

Cyngn Insight’s tool

suite includes configurable cloud dashboards that aggregate diverse data streams at several levels of granularity (i.e., site, fleet,

vehicle, module, and component). We can collect data during “open loop” vehicle operation, meaning that the vehicles can be

operated manually while still collecting the rich data enabled by the advanced on-vehicle sensors and computers. This data can be

used for predictive maintenance, operational improvements, educating employees on digital transformation and more. For example, use

cases for performance management analytics driven by automation have experienced productivity increases of 20 – 70% according to

studies by Deloitte and McKinsey (source: MHI Deloitte Industry report: Industry 4.0: Reimagining Manufacturing Operations after COVID

19).

Cyngn Evolve: Data Optimization Tools

Cyngn Evolve is our internal

tool suite that underpins the relationship between AVs and data. Through a unifying cloud-based data infrastructure, our proprietary

data tools strengthen the positive network effects derived from the valuable new data created by AVs. Cyngn Evolve and its data pipelines

facilitate AI/ML training and deployment, manage data sets, and support driving simulation and grading to test and validate new DriveMod

releases, using both real-world and simulated data.

Figure 7: The Cyngn “AnyDrive”

simulation is part of the Cyngn Evolve toolchain. The simulation environment creates a digital version of the physical world. This allows

for customer data sets to be leveraged and augmented to achieve testing and validation prior to releasing new AV features.

9

As AV technology expertise

matures globally, there may be opportunities to monetize the sophisticated AV-centric tools of Cyngn Evolve. Currently, we believe

that AV development is confined to small groups of experts. Therefore, Cyngn Evolve is currently an internal EAS tool that we use to advance

DriveMod and Cyngn Insight, our customer-facing EAS products.

Our Strategy

360° Sales and Marketing

We are building a go-to-market ecosystem

that we believe will be highly leveraged by using our partners as the foundation of our growth strategy. We will utilize these relationships

to generate and cultivate customer demand, acquire new customers, and deliver additional services to our customers.

Key elements of our market

entry and expansion roadmap include:

Focus: manufacturing and distribution

material handling vehicles

Manufacturing requires the

shortest timeline for deployment and the market is expected to account for 52% of new material handling machinery demand by 2023, according

to findings by Freedonia Focus Reports. We have already deployed DriveMod on multiple vehicles that are commonly used in these applications.

These vehicles were deployed as prototypes or as a part of proof-of-concept project. Of these deployments, two were at customer sites

and of which, one was paid.

Broaden: address other industrial

vehicle use cases

The industries that utilize

material transport vehicles share trends, challenges, and opportunities. DriveMod has been architected to be vehicle agnostic and allow

for efficient expansion to industries such as mining, construction, yard operations, and agriculture.

Expand: develop autonomous vehicle

technologies across other sectors

According to a CB Insights

report, “33 Industries Other Than Auto That Driverless Cars Could Turn Upside Down,” autonomous vehicle technology brings

value to at least 33 industries. Because our core autonomous technology is universal, the Company has an opportunity to generate revenue

across a variety of industries. We believe that developing the sales and marketing infrastructure to access these markets is an essential

aspect of driving growth in these areas.

Revenue Sources

Although, we currently have

no paying customers, we anticipate that our technology will generate revenue through two main methods: deployment and EAS subscriptions.

Deployment

Deploying our EAS requires

us and our integration partners to work with a new client to map the job site, gather data, and install our AV technology within their

fleet and site. New deployments yield project-based revenues that are assessed based on the scope of the deployment. Our major collaborators

in this area are our OEM partners, and we reinforce our deployment capability with integration and services experts like Formel D. Formel

D is a globally active service provider to the automotive industry and to manufacturing supply chains. Working directly with our OEM partners

as well as with third party experts ensures that we can deploy our technology globally and at scale. These collaborative partnerships

are established through mutually beneficial, non-binding memorandums of understanding or partnering agreements for the purpose of

joint go-to-market efforts.

10

EAS Subscription

According to ABI Research,

the cloud robotics opportunity will grow from $3.3 billion in 2019 to $157.8 billion in 2030, accounting for 30% of the robotic

industry’s total worth (source: Cloud Robotics Market Predicted to Grow to $157.8 billion by 2030, article by Robotics & Automation

News). Sustained revenue growth will come largely from ongoing subscription revenues that enable companies to tap into an ever-expanding suite

of AV and AI capabilities as organizations transition into full industrial autonomy.

Industrial operations are

extremely rich with data. However, we believe this data is still being put to limited use, especially as it pertains to equipment transport

and autonomy performance. EAS creates a foundation for extracting new and valuable enterprise data insights by the nature of the advanced

sensors, electronic control units, and connectivity that supports DriveMod’s functionality. We can monetize the data insights in

a variety of ways by offering configurable cloud dashboards for fleet/asset management, operational performance data, and predictive analytics

to customers. In parallel, exposing this fleet and vehicle data will be a boon for our OEM partners as they evolve to optimize their product

roadmaps and better integrate our technology to serve the future needs of industrial autonomy.

Go-to-market

Our go-to-market strategy

hinges on strategic collaboration and is based on a set of three basic principles:

● Collaborate with industrial vehicle OEMs

● Land & expand with end customers

● Partner instead of compete on adjacent enabling technology

Collaborate — industrial vehicle OEMs

Our focus is on acquiring

new customers who are either (a) looking to embed our technology into their vehicle products or (b) upsell their existing clients with

our vehicle retrofits. We follow a named account coverage approach. After establishing a customer relationship with an OEM, we seek to

embed our technology into their product roadmap and expand our services to their many clients. We believe this category represents a substantial

opportunity to generate revenue as a single relationship with an OEM can lead to revenue opportunities across the entire marketplace.

For example, our partner, Columbia Vehicle Group with whom we have partnered through a non binding memorandum of understanding, provides

over 70 years of vehicle manufacturing experience and customer insight.

Land & expand — end customers

Our go-to-market strategy

is to acquire new customers that use industrial vehicles in their mission-critical operations. We pursue this strategy by being hyper-focused on

building a robust pipeline of prospective customers (“land”) and utilizing strategic sales channels that will result in coordinated

opportunities to accelerate growth (“expand”). Our archetypal customers are corporations that deploy fleets of heterogeneous

industrial vehicles across many sites. DriveMod’s flexibility is intertwined with the wide-ranging applicability of our EAS

and creates the unique leveraged opportunity of expanding across vehicles and sites with these major customers. After an initial win for

a first AV deployment with a customer, we can expand within the site to additional vehicle platforms, then expand the use of similar vehicles

to other sites operated by the customer and finally repeat across new vehicles and sites.

Partner instead of compete — technology

The scaling of Industrial

Autonomy will benefit from an ecosystem made up of different enabling technologies and services, such as hardware manufacturing, connectivity,

Internet of Things (IoT), and digital integration. Rather than trying to compete with other technology suppliers, we intend to rely on

our strategic collaborations that give both partners access to new markets and capabilities. For example, partners like Arilou, Symboticware,

and Airbiquity respectively provide complementary solutions in technologies like cyber security, digital asset management, and connectivity

while partners like Formel D and First Transit provide expertise that aids towards platform scale up and operational services. These collaborative

partnerships are established through mutually beneficial, non-binding memorandums of understanding or partnering agreements for the

purpose of joint go-to-market efforts.

11

Our Technology

Autonomous vehicles must integrate

a suite of technologies to generate operational value. Our core competencies are in DriveMod, the on-vehicle AV technology stack

that is underpinned by AI and robotics expertise and paramount to enabling autonomous mobility. With Cyngn Insight, EAS integrates analytics,

visual dashboards, connectivity, cloud services, and other traditional software systems that allow customers to interact with and extract

insights out of our advanced AV technology.

Mapping & localization

Our proprietary system design

abstracts mapping and localization data so that DriveMod can use a variety of high-accuracy solutions to create the optimal mapping

and localization system for the given environment. Our mapping and localization system distills sensor data into contextually rich representations

of the physical world and extracts common insights like required stops and navigation boundaries. These common insights help to create

consistent AV operation across diverse sites, enabling our AVs to navigate both indoor and outdoor.

Perception

Granular, efficient perception forms the basis of advanced AVs. Perception

is one of the most complex sub-systems, requiring specialized data infrastructure and engineering expertise in AI/ML and high-performance computing.

We have built a modular sensor fusion pipeline that runs on a low compute footprint and creates the flexibility to customize our perception

stack according to application requirements. Our perception architecture streamlines DriveMod deployments on new vehicles. Our approach

addresses common industry challenges like integrating different sensor modalities and accounting for different sensor mounting positions.

We have now integrated DriveMod into nine different vehicle platforms, utilizing various combinations of Light Detecting and Ranging (“LiDAR”),

camera, radar, and ultrasonic, and positioning sensors.

Path planning

Our system’s ability

to react and adjust to real-time changes creates a more efficient workflow than basic automation solutions that can only stop/go

along a rigid path and require constant human hand-holding. The Cyngn path planning system provides thousands of trajectory candidates

per second, enabling more complex paths to be navigated that may include advanced behavior like carefully nudging around obstacles or

negotiating intersections.

Decision making

The Cyngn decision engine

holds the logic and decision-making rules that govern driving behavior. The decision engine pulls together insights from mapping,

perception, and path planning to enable more complex vehicle maneuvers and automated conflict resolution. The system is extensible to

introduce new capabilities with logic that is designed to achieve a high level of abstraction, which enables us to adopt new driving behaviors.

Actuation

A subsystem of our software

stack, Cyngn-by-Wire (CbW), addresses the basic requirements of mechanical vehicle components that must be met for DriveMod to make

a vehicle operate autonomously. Legacy electronic control units (ECU) that do not use Drive-by-Wire (DbW) technology that enables

software commands to electronically control vehicle actuation typically create a hurdle for integrating AV technology. CbW addresses this

issue by decoupling the hardware and software components of DbW systems. For vehicles with legacy ECU’s, CbW allows customers to

replace existing ECUs with DbW hardware that can be tuned to meet the needs of the selected vehicle platform using CbW software. When

vehicles have DbW ECUs already installed, the CbW software layer is configured and applied without the need for replacing the hardware.

Thus, CbW enables AV actuation across vehicle fleets with varying levels of vehicle age and sophistication.

12

Competitive Environment

There is an increasing demand

for autonomous vehicle solutions in an effort to increase safety, improve efficiency, and enhance productivity to meet the goals set out

by Industry 4.0. Autonomous vehicles are an enabling technology that gives us the opportunity to add more value to customers.

For Industry 4.0 markets, the global management consulting firm McKinsey

& Company has published reports indicating that the upswing in adoption will be dependent on the ability for technology to provide

companies with solutions that give customers a pathway that balances cost constraints with short-term resilience and long-term growth

(source: “Industry 4.0: Reimagining manufacturing operations after COVID 19,” by McKinsey & Company). As market participants

develop their Industry 4.0 roadmap, technology partners that have an ability to adapt features to their changing needs will be required.

As a result, we believe there will continue to be a need for technology companies to help push the industry 4.0 markets forward.

The market for automated vehicle

solutions is burgeoning, and the advanced technology required to enable autonomous solutions in industrial environments is still developing.

As a result, we face competition from a range of companies seeking to develop autonomous vehicle solutions. These competitors include

traditional industrial vehicle manufacturers (such as Crown Equipment’s automated forklifts) robotics providers (such as Brain Corp

for floor care and Outrider for yard operations), and software companies (such as Oxbotica), as well as large corporate competitors that

provide a broad range of software, service, and logistics solutions across many markets. These competitors are also working to advance

technology, reliability, and innovation in their development of new and improved solutions.

We will continue to face competition

from existing competitors and new companies entering the industrial autonomy landscape. Many of our competitors either have technical

or strategic barriers that limit their product offerings to specific deployment environments, operations protocols, or vehicle form factors.

It is our belief that it will take a substantial period of time to develop features that satisfy the dynamic needs of industry customers.

Additionally, larger corporate competitors are likely to encounter roadblocks due to competitive overlap with end customers, limiting

their ability to address the needs of the broader industrial market. With specific regard to manufacturing and distribution, a number

of competitors have already begun to deploy products, but we believe the benefits stemming from our modular software-centric approach,

technical expertise in the area of autonomous vehicles, and the ubiquitous applicability of EAS gives us the potential to displace current

offerings and capture a significant share of this rapidly growing market.

Governmental and Environmental Regulations

Regulatory considerations

contribute to our current strategic position that targets enterprise customers with operations mostly confined to private property. This

decreases our exposure to regulations, which mitigates some deployment risks. Typically, we will satisfy regulatory requirements by adhering

to the protocols of the site operator (the end customer).

The regulatory environment

for autonomous industrial vehicles is still being developed. In 2016, the United States Department of Transportation (USDoT) issued regulations

that require the submission of documentation covering specific topics related to autonomy and government regulators, but these regulations

are targeted towards road vehicles. As the autonomous industrial vehicle regulatory environment continues to develop, it will be imperative

not only to comply with applicable standards but to be an active participant in the development of new standards. Outside of government

standards, third party organizations, industrial workplace advocates, and industry groups have and will continue to impose self-regulatory standards.

In certain cases, these standards may be contractually applicable to our systems, products, and operations. Thus, we expect and prepare

to comply with various standards, including Occupational Safety and Health Administration (OSHA), International Organization for Standardization

(ISO), International Electrotechnical Commission (IEC), or American National Standards Institute (ANSI) on a case-by-case basis.

U.S. and international regulations

related to data privacy are also of great importance to our company’s products, operations, and culture. Like the autonomous vehicle

regulatory environment, the regulatory framework for data privacy, protection, and security worldwide is continuously evolving and developing.

As a result, interpretation and implementation standards and enforcement practices are likely to remain fluid for the foreseeable future.

As our company expands its operations, the collection, use, and protection of any and all data assets will be internally scrutinized to

ensure compliance with this changing landscape.

13

Decreasing the environmental

impact of industrial vehicles is a high priority. Research has shown that equipment utilization rate, configuration, and operational consistency

have a strong effect on the emissions released by industrial vehicle equipment (Source: Journal of the Air & Waste Management Association). A

key focus of Cyngn’s EAS will be working to minimize the environmental impact of industrial vehicles through new data insights that

can contribute to more sustainable practices. Our historic vehicle platforms have primarily been electric vehicles (EV). While electric

drivetrains are not a requirement for DriveMod’s technology, EVs are often an application requirement since the vehicles operate

alongside humans in enclosed spaces.

Intellectual Property

Our ability to drive impact

and growth within the autonomous industrial vehicle market largely depends on our ability to obtain, maintain, and protect our intellectual

property and all other property rights related to our products and technology. To accomplish this, we utilize a combination of patents,

trademarks, copyrights, and trade secrets as well as employee and third party non-disclosure agreements, licenses, and other contractual

obligations. In addition to protecting our intellectual property and other assets, our success also depends on our ability to develop

our technology and operate without infringing, misappropriating, or otherwise violating the intellectual property and property rights

of third parties, customers, and partners.

Our software stack has over

30 subsystems, including those designed for perception, mapping & localization, decision making, planning, and control. As of the

date of this report, we have 2 granted patents, 22 pending patent applications, and expect to file an additional 4 patent applications

by the end of 2022. We expect to continue to file additional patent applications with respect to our technology in the future.

Human Capital Resources

Our team is composed of energetic,

motivated and highly experienced visionaries. They include machine vision, AI, and autonomous software engineers from the greatest universities

in the world. Together with a highly talented and skilled support team, we solve real-world industrial applications in autonomy.

As of the date of this annual report, we had 42 full-time employees. The majority of our employees are based in Silicon Valley, California.

Our core values include focus

on impact, display curiosity, communicate proactively, apply good judgment, and demonstrate selflessness. We believe these values encourage

innovation and a team-oriented culture. Our employees have access to a wide range of training, different career paths, and, most

Source: SEC EDGAR (public domain) · 10-K for the period ended 2021-12-31, filed 2022-03-24 · accession 0001213900-22-014911

Filing HTML rendered to line-structured narrative text by the shipped reducer (datafeeds.edgar_fulltext.visible_text, keep_table_headers=True): scripts and inline-XBRL headers are dropped, and table content is reduced to its short label cells — numeric table data is not rendered and is therefore not counted. The same rendering is used for every year, so a year-over-year comparison is like for like.

The text is our rendering of the filing, not a facsimile: original pagination, typography and tables are not reproduced, and the numbers live in the financial statements (FA).

The outline locates item HEADINGS in this document. Only Items 1A and 7 have certified boundaries elsewhere in the terminal (the redline and the narrative-overlap number); every span here runs from one heading found to the next heading found.

How the outline was chosen. It is the longest chain of item headings that runs forward through both the document and the standard item order: 22 headings are on that chain and 16 further heading-shaped lines are not — the table-of-contents echo of every item, cross-references and exhibit-list mentions. Each entry's length is measured from its heading to the next heading on the chain.