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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 2022-12-31

← all CYN documents
filed 2023-03-17 · 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.

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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 48

Item 14. Principal Accountant Fees and Services 53

Item 15. Exhibits and Financial Statement Schedules 54

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,” “our,”

and Cyngn refer to CYNGN Inc. and its consolidated subsidiaries.

ii

PART

1

Item

1. Business

General

We

are an autonomous vehicle (“AV”) technology company that is focused on addressing industrial uses for autonomous vehicles.

We believe that technological innovation is needed to enable adoption of autonomous industrial vehicles that will address the substantial

industry challenges that exist today. These challenges include labor shortages, lagging technological advancements from incumbent vehicle

manufacturers, and high upfront investment commitment.

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 universal 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”)

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 more than ten different

vehicle form factors that range from stockchasers and stand-on floor scrubbers to 14-seat shuttles and electric forklifts 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 technical and commercial milestones

2

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 total addressable market (“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.

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.

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.

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. Our solutions also do not require infrastructure investments to enable autonomous vehicle operation.

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, resulting in an ever-improving EAS offering.

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 labor 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

vehicle-agnostic capability to deploy AV technology on diverse vehicle fleets has been proven through its deployment on more than ten

different vehicle form factors that we have operated autonomously. DriveMod has been commercially released for the Columbia Stockchaser,

and a commercial agreement with a customer is subsidizing the development of DriveMod for electric forklifts towards commercial availability.

Other autonomous vehicles were deployed as prototypes or as a part of proof-of-concept project. More than five past deployments

have been at customer or beta customer sites. For one deployment we were paid $166,000. Other past deployments were part of our normal

R&D activities and product validation that was performed with beta customers.

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 is made up by 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.

The

core vehicle-agnostic DriveMod software stack is targeted and deployed to different vehicles through DriveMod Kits, which are

the AV hardware systems that take into account the specific needs of operating the DriveMod software on a specific target vehicle. Then,

after prototyping and productization, DriveMod kits streamline the integration AV hardware and software integration onto vehicles at

scale. The DriveMod Kit for Columbia Stockchasers is commercially released and available at scale. Subsequently, we expect to create

different instances of DriveMod Kits to support the commercial release of new vehicles on the EAS platform, such as the electric forklifts

and other industrial vehicles.

Figure

5: Overview of 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.

8

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.

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.

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

and distribution applications require the shortest timeline for deployment due to the common use of material handling vehicles in these

environments and the commercial availability of our DriveMod Stockchaser solution. Manufacturing 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 -powered

industrial vehicles at multiple manufacturing and distribution facilities. These vehicles were previously deployed as prototypes or as

a part of proof-of-concept project. Of these past deployments, one was paid. Future deployments will primarily be commercial deployments

with limited prototype or proof-of-concept deployments that may be engaged opportunistically for strategic value.

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

We

anticipate that our technology will generate revenue through three main methods: deployment, EAS subscriptions, and DriveMod customization.

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 can reinforce our deployment capability with integration and services

from third party partners. Working directly with our OEM partners as well as with third party experts ensures that we can deploy our

technology globally and at scale.

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.

DriveMod

Customization and Non-Recurring Engineering (“NRE”)

DriveMod’s

capability as an AV software stack will continue to expand in several dimensions—most notably, in the number of vehicles that DriveMod

can operate autonomously and the maneuvers that a DriveMod-powered vehicle can execute. Targeting DriveMod to operate new vehicle types

autonomously as well as the expansion of autonomous maneuvers that can be executed by DriveMod are both customizations that may generate

revenues from OEMs or end customers through NRE contracts. New customizations yield project-based revenues that are assessed based

on the scope of the deployment. This revenue stream is substantiated by the commercial contract that was entered into with an end customer

for deploying DriveMod on electric forklifts.

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. 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 more than ten different

vehicle platforms, utilizing various combinations of Light Detecting and Ranging (“LiDAR”), camera, radar, 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 Locus Robotics for stock picking AMRs or SeeGrid for pallet and tow AMRs), and software companies (such as Brain Corp

for floor scrubbers or Oxbotica for people and goods transport), 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.

13

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.

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 Annual Report, we have 3 granted patents and 19 pending patent applications, and 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 66 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 importantly, challenging and purposeful work. Our culture is also built on diversity, inclusion, camaraderie,

and celebration. We organize regular team building activities and public recognition forums to celebrate our diversity and invest in

strong relationships.

In

addition to a positive culture and career development, we offer a robust benefits package. This package includes a flexible vacation

policy, access to a 401(k) plan, premier health plan options and numerous voluntary benefits for employees and their dependents.

14

Corporate

Information

The

Company was originally incorporated in the State of Delaware on February 1, 2013, under the name Cyanogen, Inc. or Cyanogen. The Company

started as a venture funded company with offices in Seattle and Palo Alto, aimed at commercializing CyanogenMod, direct to consumer and

through collaborations with mobile phone manufacturers. CyanogenMod was an open-source operating system for mobile devices, based

on the Android mobile platform.

Source: SEC EDGAR (public domain) · 10-K for the period ended 2022-12-31, filed 2023-03-17 · accession 0001213900-23-020719

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