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Sunhydrogen, Inc. HYSR US Equity

Information Technology · CIK 1481028 · FY ends Jun 30
$0.02
+0.00 (+0.53%)
USD · as of 2026-08-28 · marketstack

Sunhydrogen, Inc. (OTC: HYSR), an SEC filer in Semiconductors & Related Devices, closed at $0.02, +0.5%, on 2026-08-28, with a market cap of $109M and a return on equity of -21.0%. Institutional ownership, earnings history and filed financials are on the tabs below.

HYSR · 10-K · period ended 2023-06-30

← all HYSR documents
filed 2023-09-29 · 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 10

Item 1B. Unresolved Staff Comments 15

Item 1C. Cybersecurity 15

Item 2. Properties 15

Item 3. Legal Proceedings 15

Item 4. Mine Safety Disclosures 15

PART II

Item 6. [Reserved.] 17

Item 7A. Quantitative and Qualitative Disclosures about Market Risk. 19

Item 8. Financial Statements and Supplementary Data 19

Item 9A. Controls and Procedures 20

Item 9B. Other Information. 20

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 20

PART III

Item 10. Directors, Executive Officers and Corporate Governance 21

Item 11. Executive Compensation 23

Item 14. Principal Accountant Fees and Services 26

PART IV

Item 15. Exhibit and Financial Statement Schedules 27

SIGNATURES 29

i

PART

I

Item

1. Business.

Unless

otherwise stated or the context requires otherwise, references in this annual report on Form 10-K to “SunHydrogen”, the “Company”,

“we”, “us”, or “our” refer to SunHydrogen, Inc.

Overview

At

SunHydrogen, our goal is to replace fossil fuels with clean, renewable hydrogen.

Hydrogen

is the most abundant chemical element in the universe. When hydrogen fuel is used to power transportation and industry, the only byproduct

left behind is pure water, unlike hydrocarbon fuels such as oil, coal and natural gas that emit carbon dioxide and other harmful pollutants

into the atmosphere. However, naturally occurring elemental hydrogen is rare – so rare, in fact, that today about 95% of all hydrogen

is produced from steam reforming of natural gas (Source: US Department of Energy, Hydrogen Fuel Basics). This process is both

economically and environmentally unsound.

We are developing a technology that we believe has the potential to

offer an efficient and cost-effective way to produce truly green hydrogen using sunlight and any

source of water. Just like a solar panel is comprised of multiple cells that generate electricity, our hydrogen panel encases multiple

hydrogen generators immersed in water. Each hydrogen generator contains billions of electroplated nanoparticles, autonomously splitting

water into hydrogen and oxygen. Our technology has the potential to be one of – if not the most – economical green hydrogen

solutions: Unlike traditional water electrolysis for hydrogen, our process requires no external power other than sunlight and uses efficient

and low-cost materials.

We

believe renewable hydrogen has already proven itself to be a key solution in helping the world meet climate targets, and we believe our

technology potentially offers solutions to the challenges that the hydrogen future presents, including cost of production and transportation.

Many of today’s green hydrogen producers transport their product over long distances, so although the hydrogen itself is green,

the delivery and transport infrastructure comes with a high carbon footprint and a significant capital investment. The SunHydrogen solution

is fully self-contained, offering on-site solar hydrogen generation and local distribution to eliminate carbon footprint altogether and

significantly reduce capital investments for transport and delivery.

Additionally,

because our process directly uses the electrical charges created by sunlight to generate hydrogen, our nanoparticle technology does not

rely on grid power or require the costly power electronics that conventional electrolyzers do.

With

a target cost of $2.50/kg., we believe our solution has the potential to clear a path for green hydrogen to compete with natural gas

hydrogen and gain mass market acceptance as a true replacement for fossil fuels.

Our

technology is primarily developed at our independent laboratory in Coralville, Iowa. Development efforts are also aided by our sponsored

research agreements with the University of Iowa and the University of Michigan, and by our relationships with specialized industry partners.

The

2023 fiscal year saw our Coralville, Iowa laboratory space grow with the addition of talented engineers and chemists, state-of-the-art

equipment, and a demonstration-ready setup fit for presenting our process to new and existing industrial partners.

Led

by Chief Scientific Officer Dr. Syed Mubeen and Director of Technology Dr. Joun Lee, our Iowa team is focused on building tandem photoelectrosynthetic

heterostructures (nanoparticle-based tandem semiconductor units) and evaluating their manufacturability at scales relevant for commercialization.

This involves porous substrate fabrication and development of SunHydrogen’s two proprietary semiconductor nanoparticle units within

these porous substrates (dual junction devices).

1

In

the past year, our Iowa team has achieved several key milestones toward commercialization. Namely, we have:

(1)

Unveiled the largest version to-date of SunHydrogen’s nanoparticle-based green hydrogen technology, featuring 16-times more hydrogen

generator area than the previous small-scale model. The 1.5 sq. ft. prototype is currently the only self-contained nanoparticle-based

hydrogen generation device of its kind that splits water molecules into high-purity hydrogen and oxygen using the sun’s energy.

(2)

Achieved open circuit photovoltages over 0.9 volts with a single-junction semiconductor unit; open circuit photovoltages over 1.8 volts

with a dual-junction semiconductor unit; and photocurrent densities as high as 13.2 milliamps per square centimeter per substrate with

a single-junction semiconductor unit. These results confirm that SunHydrogen has consistently reached commercializable photovoltages

and photocurrent densities using our nanoparticle units.

While

the above accomplishments provide encouragement that we are on the right track toward our goal of delivering the most affordable green

hydrogen solution, we remain focused on the additional milestones we must meet to reach commercialization.

Foremost,

to achieve commercially-viable solar-to-hydrogen efficiency targets, we require a second junction unit capable of producing photocurrent

densities similar to or higher than our first junction, which we are currently working toward. Our team is currently pursuing multiple

approaches to bolster our operational photocurrent densities, and our next milestone is translating our existing lab-scale success to

larger scales.

In parallel, we are optimizing our panel design to increase hydrogen

production rates and durability while decreasing the cost per kilogram of hydrogen produced. We are working to increase the hydrogen generator

area to panel area ratio, minimize voltage loss, and improve power conversion efficiency.

Led

by Dr. Nirala Singh, one of the lead inventors on SunHydrogen Patent No. 9,593,053B1, the University of Michigan team is focused on understanding

the requirements of the generator housing including hydrogen collection efficiency and optimizing and testing potential oxygen evolution

and hydrogen evolution electrocatalysts to accelerate scaleup and increased efficiency of photoelectrochemically active heterostructures.

In

the past year, they identified the most promising configurations to minimize the significant energy losses and produce hydrogen at a

high rate. They further tested these configurations in the Generator Housing with oxygen evolution and hydrogen evolution catalysts synthesized

in the previous year and measured the collection efficiency of hydrogen following its production. The stability of the hydrogen evolution

catalyst and oxygen evolution catalyst synthesized in the previous year were also evaluated for continuous operation in a three-electrode

setup. University of Michigan is developing strategies to mitigate the high series resistance in the device and improved the kinetics

of the oxygen evolution electrocatalyst to lower the overpotentials while maintaining high stability of the catalyst.

University

of Michigan demonstrated the use of the system in the Generator Housing without membranes while maintaining a low crossover of the generated

gases. The elimination of the membrane can assist with reducing capital and processing costs. University of Michigan also tested the

ionic and liquid crossover of the membrane integrated configuration fabricated by partners. They evaluated the ionic conductivity as

well as mechanical, chemical, and electrochemical stability.

To

evaluate the hydrogen collection efficiency, University of Michigan integrated a gas collection system to the Generator Housing. This

system underwent successive modifications to increase efficiency of hydrogen collection process to match the desired values motivated

by technoeconomic analysis. Consequently, a high faradaic efficiency of hydrogen generation process with high hydrogen collection efficiency

was successfully achieved.

University

of Michigan also identified various voltage losses in the Generator Housing and compared with the model values calculated in the previous

year. The oxygen evolution catalyst and series resistance in the device were identified as two major sources of voltage loss.

2

Outside

of our central research and development hub in Iowa and our work with the University of Iowa and the University of Michigan, we have

further expanded our industrial partnerships across the U.S., Germany, South Korea, and Japan.

Our

current industrial partners include: COTEC Corp.; MSC Co. LTD; Chromis Technologies; the

National Renewable Energy Laboratory (NREL); Geomatec; and InRedox. By diversifying our commercialization strategy in this way, we have

formed relationships with industrial partners who are specialized in individual components of our technology such as electroplating,

substrate processing and catalyst/membrane integration.

InRedox

and Geomatec are focused on facilitating our transition to large-scale substrate manufacturing, while MSC Co. LTD is focused on developing

large-scale electroplating chemistries.

With

the National Renewable Energy Agency, we are working to improve the overall power conversion efficiency of our hydrogen panels.

With

COTEC Corp. we are working to reproduce existing lab-scale achievements using industrial electroplating processes. We expect our initial

exploration phase with COTEC to be completed by December 31, 2023. Following this phase, our next step is to produce 1m2

hydrogen panels to be utilized in multiple commercial-scale pilot projects.

We

are working with Chromis Technologies to integrate both proton exchange membranes (PEM) and anion exchange membranes (AEM) into our proprietary

substrates and evaluate performance metrics for sustainable hydrogen production.

We

also recently announced the approval of $3.1M in funding for Project NanoPEC, which brings us together with six partners at the cutting

edge of industry and science in Germany, including: SCHMID Group; Fraunhofer; WAVELABS Solar Metrology Systems GmbH;

ECH Elektrochemie Halle GmbH; Zahner-Elektrik;

and Helmholtz-Zentrum Berlin.

We

believe working with some of the most innovative leaders in German industry and science can accelerate our progress toward commercialization.

Finally,

we remain well-capitalized to pursue strategic investments in the hydrogen space, as evidenced by our November 2022 investment of $10M

in Norway-based TECO2030 ASA.

With

their zero-emission PEM hydrogen fuel cells stacks and modules, TECO2030 ASA is accelerating the

transition to clean energy in the maritime and heavy-duty transportation sectors, and has formed strong relationships with world-leading

companies in the fuel cell industry in the process. Their longtime development partner AVL is the world’s largest independent

company for the development, simulation and testing of powertrain systems. TECO 2030 ASA is also partnered with thyssenkrupp Automation

Engineering, which holds over 100 years of fuel cell experience and €34 billion in revenue in 2021.

Every

day in the US, hundreds of thousands of diesel-powered trucks travel through routes with abundant land and sun. Envision SunHydrogen

panels along and around these highways, producing green hydrogen at and near refueling sites: Our technology would eliminate the need

to transport hydrogen fuel over long distances, lowering the high costs and hydrogen losses that would otherwise happen in long-distance

transport. In the future, we believe our green hydrogen panels along major trucking routes worldwide, together with the proliferation

of TECO 2030 ASA ’s hydrogen fuel cell technology, can make a significant mark on the industry.

While we remain dedicated to our primary goal of developing our nanoparticle

technology to commercialization, we will also seek to further the renewable hydrogen ecosystem through investment in, and acquisition

of, complementary hydrogen technologies. We believe we have the resources to maximize our impact in this fast-growing industry.

3

Additionally,

we believe our recent uplisting to the OTCQB Venture Market will allow us to expose a broader range of investors to our mission of producing

low-cost, truly green hydrogen. With additional compliance and quality standards, the OTCQB provides investors improved visibility to

enhance trading decisions.

Looking

ahead to the upcoming months, we continue making steady progress toward strengthening our operational photocurrent densities, optimizing

our panel design, and engaging quality manufacturing partners that can take our existing lab-scale process to commercial-scale.

Market

Opportunity

Hydrogen

generation is projected to become a $1 trillion per year market by 2050 (Source: Goldman Sachs, Carbonomics: The clean hydrogen revolution).

Current fossil fuels can’t sustain future energy requirements environmentally or economically, and hydrogen fuel technologies are

being adopted across all sectors as the world moves toward renewable alternatives.

Over

110 countries have set goals to achieve net-zero emissions by 2050, and as governments are looking to clean energy sources like hydrogen

to help them meet their targets (Source: United Nations, The race to zero emissions, and why the world depends on it). It is estimated

that nearly 25% of global energy will come from clean hydrogen alone by 2050 (Source: Goldman Sachs, Green Hydrogen: The next transformational

driver of the Utilities industry).

In

the US, California is leading the way in hydrogen strategies, with more fuel cell passenger vehicles on the road than any other state

and one of the largest hydrogen refueling station networks in the world (Source: Sierra Nevada Ally, Hydrogen Fuel Cell Vehicles are

Building Momentum in California). Globally, over 1,000 green hydrogen production demonstration projects have been announced around

the world, and policy leaders have put forth ambitious strategies to utilize hydrogen and fuel cell technologies across all sectors of

the economy including transportation, feedstock and industrial heat use (Source: The Hydrogen Council and McKinsey & Company, Hydrogen

Insights 2023).

Existing

Market Growth

As

supply chain challenges and geopolitical conflicts continue to affect fuel prices globally, the hydrogen market is rallying support from

consumers and governments alike.

In

August 2022, The Inflation Reduction Act, which allotted $369 billion to renewable energy and climate projects, was signed into law in

the US. “Among its features, the law has a 10-year extension of solar and wind tax credits and incentives to support new technology,

with hydrogen and energy storage set to be the greatest beneficiaries,” according to Morningstar’s chief US market strategist

Dave Sekera (Source: Markets Insider, Clean energy stocks are set to be the big winners of the sweeping Inflation Reduction Act just

signed by Biden, Morningstar says). Specifically,

the Act included a tax credit that will award up to $3/kg for low carbon hydrogen, with exact credit amounts to be determined by calculating

a given project’s greenhouse gas emissions (Source: S&P Global, Hydrogen tax credits preserved in new US Inflation Reduction

Act).

In

the year since the passage of the Inflation Reduction Act, the US has seen additional promising legislation in favor of the adoption

of hydrogen as a replacement for fossil fuels. Most recently, the US Department of Energy released its intent to invest up to an additional

$1 billion to support the Regional Clean Hydrogen Hubs program, an already-$7 billion initiative to create six to ten regional clean

hydrogen hubs across the country (DOE, Biden-Harris Administration to Jumpstart Clean Hydrogen Economy with New Initiative to Provide

Market Certainty and Unlock Private Investment). According to the DOE, America’s growing hydrogen economy has the potential

to add 100,000 net new direct and indirect jobs by 2030 (DOE, DOE’s Pathways to Commercial Liftoff: Clean Hydrogen report).

An

additional factor currently driving the global hydrogen market is the need to reduce sulfur content in petroleum products. U.S. federal

and state governments have adopted various programs, including the Tier 3 program, to reduce the sulfur content in gasoline, motor oil

and diesel. Particularly, there is a growing demand

for petroleum products from developing countries. Hydrogen is used in various refining processes including hydrocracking and hydrodesulfurization

to crack bigger molecules into lighter ones and produce more usable products.

4

For

all these reasons and more, we believe our renewable hydrogen-producing technology possesses significant early market opportunity, especially

as innovation and infrastructure continue to develop.

Hydrogen

Mobility

The auto-manufacturing and vehicle industries are among the most recognized

applications for hydrogen fuel technologies. According to a 2023 study by Information Trends, over 56,000 hydrogen fuel cell vehicles

had been sold by year-end 2022 (Source: Information Trends, Global Market for Hydrogen Fuel Cell Vehicles).

Historically,

sales have been held back due to the lack of a solid hydrogen refueling infrastructure, but the numbers are projected to rise quickly,

and fuel cell vehicles are gaining momentum around the world. Specifically, hydrogen stands to make a significant impact on the heavy-duty,

long-haul trucking industry. Hydrogen-powered trucks and hydrogen refueling stations present a

variety of cost, scalability, and sustainability-related benefits over battery power, according to a recent McKinsey & Company report.

Namely, hydrogen-fueled trucks can refuel faster and carry a lower weight penalty than battery-powered trucks because tanks weigh considerably

less than batteries. And at scale, the infrastructure is less costly to create than e-truck charging infrastructure because it does not

require grid upgrades and has a smaller carbon footprint. Faster refueling speed also means the hydrogen infrastructure can be used by

many more trucks (McKinsey & Company, Unlocking hydrogen’s power for long-haul freight transport).

Additionally,

hydrogen has emerged as an ideal solution for a myriad of mobility-related applications beyond fuel cell cars and trucks.

In

a 2022 report from the Ocean Conservancy, researchers concluded that green hydrogen-based fuels are the best option to transition the

shipping industry away from fossil fuels. “Producing green hydrogen-based fuels can kickstart the transition to new shipping fuels

along promising green corridor routes within the U.S. and can make key down payments that will drive further investment in renewable

energy and feed the demand for climate action within the global transportation sector,” said Daniel Hubbell, shipping emissions

campaign manager for Ocean Conservancy (Source: Ocean Conservancy, Green Hydrogen-Based Fuels are the Best Option to Transition the

Shipping Industry Away from Fossil Fuels, New Report Finds).

In

March 2023, French rail transport manufacturing company Alstom announced the debut of North America’s first green hydrogen-powered

train, which began transporting passengers this summer (Smithsonian Magazine, North America’s First Hydrogen-Powered Train Will

Debut This Summer). This follows Germany’s monumental 2022 accomplishment of completing the first-ever rail line to be entirely

run on hydrogen-powered trains. Germany’s hydrogen trains have a range of 1,000 kilometers, meaning they can run for an entire

day on the network on a single tank of hydrogen, and a hydrogen filing station has already been established on the route (Source: CNN,

The world’s first hydrogen-powered passenger trains are here).

Hydrogen

is even powering factory forklifts for commerce leaders like Walmart and Amazon: In 2022, Walmart purchased hydrogen from Plug Power

to fuel as many as 9,500 machines across the retailer’s fulfillment and distribution centers (Source: Bloomberg, Walmart Will

Run Forklifts on ‘Green’ Hydrogen in Plug Power Deal). In August 2023, Walmart opened a green hydrogen plant with energy

company Engie at its Quilcura distribution center in Chile, in alignment with its desire to replace lead-acid batteries in forklifts

with hydrogen fuel cells. “We are moving away from lead-acid batteries to reduce the time our associates spend on the battery charge

process, which we expect will now improve up to 80%,” a company spokesperson said (Source: Hydrogen Insight, Walmart replaces

battery-electric forklifts with hydrogen fuel-cell models to reduce charging times).

Amazon

and Plug Power have entered a similar agreement, with Plug Power providing Amazon with 10,950 tons of liquefied hydrogen per year that

will be used to fuel transportation and building operations starting in 2025 (Source: Forbes, Amazon To Buy Plug Power’s ‘Green’

Hydrogen In Deal with $2.1 Billion Stock Option). Along with fuel for forklifts, Amazon may also use hydrogen to power a range of

vehicles used in delivery operations, including long-haul trucks, the article stated.

5

Whether

in traditional vehicles, marine ships, long-haul trucks, trains, or even factory forklifts, it is clear that hydrogen has already made

a significant mark on the mobility industry, and we only expect it to become more prolific as governments continue to support the development

of relevant infrastructure that the hydrogen future calls for.

Our

Technology

Technology

for Making Renewable Hydrogen from Sunlight and Water

Powered

by solar energy, billions of our microscopic nanoparticles split apart water at the molecular level, extracting hydrogen for use as a

clean energy source and leaving behind only clean oxygen as a byproduct. This process is similar to what happens inside a plant cell

during photosynthesis: Each Photoelectrosynthetically Active Heterostructures (or PAH) nanoparticle is a microscopic machine, composed

of multiple layers enabling the solar electrolysis reaction to take place.

Water

Splitting

In

the process of splitting a water molecule, input energy is transferred into the chemical bonds. Essentially, manufactured hydrogen serves

as a carrier or battery-like storage of the input energy. If the input energy is from fossil fuels, such as oil and gas, then carbon

fossil fuel energy is simply transferred into hydrogen. If the input energy is renewable, such as solar or wind, then new and clean energy

is stored in hydrogen.

While

the concept of water splitting is very appealing, the following industry-wide challenges must be addressed for renewable hydrogen to

be commercially viable:

Technology

Water

electrolysis in its simplest form is the transfer of “input electrons” in the following chemical reactions:

● Cathode (reduction): 2H2O + 2e- +2 + 2OH-

● Anode (oxidation): 4OH- 2 + 2H2O + 4 e-

From

these equations, one can deduce that if every input electron (e-) is put to work and not lost, then a maximum amount

of input electrons (i.e. energy) is transferred and stored in the hydrogen molecules (H2). Additionally, if there were a very

high number of cathode and anode reaction areas within a given volume of water, then a very high number of these reactions could happen

simultaneously throughout the medium to split each water molecule into hydrogen wherever electrons are available.

6

SunHydrogen

PanelTM

Since

our particles are intended to mimic the natural process of photosynthesis, directly producing hydrogen and oxygen without the need for

costly intermediate power conversions, they can be housed in very low-cost reactors. To facilitate the commercial use of our self-contained

particle technology, we are developing a modular system that will enable the onsite daily production and storage of hydrogen for any-time

use in electricity generation.

We

refer to our potential product as the SunHydrogen Panel which is comprised of the following components:

1.

The Generator Housing - Our novel device design is the first of its kind to safely separate oxygen and hydrogen in the photoelectrochemical

process, minimizing the sacrifice of solar-to-hydrogen efficiency. This device houses the water and the solar particles/cells and is

designed with inlets and outlets for water and gasses. Utilizing a novel ion-exchange membrane integration strategy for separating the

oxygen from the hydrogen products, efficient ion transport safely enables efficient solar hydrogen production.

2.

The NanoParticle or Solar Cell - Powered by solar energy, billions of our microscopic nanoparticle solar cells split apart water at the

molecular level, extracting hydrogen for use as a clean energy source and leaving behind only clean oxygen as a byproduct.

3.

Oxygen Evolution Catalyst - Uniformly applied to the solar cell or nanoparticle, an oxygen evolution catalyst efficiently oxidizes water

molecules to generate oxygen gas. The oxygen evolution catalyst must be robust to withstand long operating hours under acidic and alkaline

conditions.

4.

Hydrogen Evolution Catalyst - Necessary for collecting electrons to reduce protons for generating hydrogen gas, we have identified a

strategy to minimize the use of precious metal-based catalysts and integrated the hydrogen catalyst into our generator system for efficient

solar hydrogen production.

5.

Coating Technologies - Two major coating technologies were developed to protect the nanoparticles and solar cells from photocorrosion

under water: A transparent conductive coating to protect our nanoparticles and solar cells from photocorrosion during the water splitting

process and efficiently transfer charges to catalysts for oxygen and hydrogen evolution reactions; and a polymer combination that protects

the semiconductor solar cells that would otherwise fail in aquatic environments, instead ensuring a long lifetime for solar hydrogen

production.

Our

business and commercialization plan utilizes our nanoparticle-based technology, where billions of autonomous solar cells are electrodeposited

onto protective porous sheets and manufactured in a roll to roll process or wafer process and inserted into our proprietary panels. For

our nanoparticle technology, we have received multiple patents and our target cost of hydrogen production is $2.50 per kilogram before

pressurization.

In

addition to our sponsored research agreements with the University of Iowa and University of Michigan, we are working with a growing group

of specialized industrial partners to help commercialize our renewable hydrogen panels that use sunlight and water to generate hydrogen.

Our current industrial partners include: COTEC Corp.; MSC Co. LTD; Chromis Technologies; the National Renewable Energy Laboratory (NREL);

Geomatec; and InRedox. Our project partners through Project NanoPEC include: SCHMID Group; Fraunhofer; WAVELABS

Solar Metrology Systems GmbH; ECH Elektrochemie Halle GmbH; Zahner-Elektrik; and Helmholtz-Zentrum Berlin.

7

Intellectual

Property

On

November 14, 2011, we filed a provisional application with the U.S. Patent and Trademark Office to protect the intellectual property

rights for “Photoelectrosynthetically Active Heterostructures” A year later on November 14, 2012, we filed a non-provisional

application claiming priority to the provisional application. On March 14, 2017, a first patent covering the structural design of Photoelectrosynthetically

Active Heterostructures (PAH) was granted as United States Patent No. 9,593,053B1. A divisional application claiming priority to the

foregoing applications was filed, and on April 3, 2018, a second patent covering the method for manufacturing PAH was granted as United

States Patent No. 9,593,053B2. These patents protect the Company’s proprietary design and manufacturing method of a self-contained

solar-to-hydrogen device made up of billions of solar-powered water-splitting nanoparticles, per square centimeter. These nanoparticles

are separated by a protective coating that prevents corrosion during extended periods of hydrogen production. The aim of producing these

nanoparticles is to achieve high solar -to-hydrogen conversion efficiency at low cost. These patents expire on November 14, 2032.

An

important aspect of the patented technology referred to in the preceding paragraph is the integrated structures of high-density arrays

of nano-sized solar cells as part of hydrogen production nanoparticles. The technology enables manufacturing of ultra-thin sheets for

solar hydrogen production, requiring substantially less material as compared to conventional solar cells used in rooftop power applications.

On

March 21, 2014, we jointly filed a provisional application with the University of California, Santa Barbara for the “Multi-junction

artificial photosynthetic cell with enhanced photovoltages.” Thereafter, we filed a non-provisional application on March 16, 2015

and a corresponding PCT Application on March 17, 2015. These applications cover our semiconductor designs to enhance the photovoltages

of the nano-sized solar cells in the PAH structures. The semiconductor designs stacking multiple junctions inside the PAH structures

would be an efficient and economical solution for the photovoltaic and the photoelectrochemical industries. Patents were granted in Australia

in April of 2018, China and Europe in March of 2019, and in the U.S. as United States Patent No. 10,100,415 in October of 2018. The last

patent from this international application was granted in India in October 2022. This patent expires on October 21, 2036.

On

September 26, 2016, we filed jointly with the University of Iowa a provisional application for “Integrated Membrane Solar Fuel

Production Assembly” to protect the intellectual property for our generator housing system that safely separates oxygen and hydrogen

in the water-splitting process without sacrificing efficiency. This device houses the water, the solar particles/cells and is designed

with inlets and outlets for water and gases. Utilizing a special architecture that integrates membranes for separating the oxygen side

from the hydrogen side, proton transport is increased which is the key to safely increasing solar-to-hydrogen efficiency. On September

26, 2017, we filed a PCT Application that was later nationalized in the U.S. on March 26, 2019. The U.S. patent application for this

important invention is pending and prosecution is ongoing.

8

Strategic

Partners

We

are currently engaged in a sponsored research agreement with the University of Iowa. This term of the research agreement runs through

September 30, 2023 but may be extended upon mutual agreement of the parties.

We

are currently engaged in a sponsored research agreement with the University of Michigan. This term of the research agreement runs through

September 30, 2023 but may be extended upon mutual agreement of the parties.

We

have also initiated a research agreement with the National Renewable Energy Laboratory (NREL). This research agreement runs through April

21, 2024, but may be extended upon mutual agreement of the parties.

Additionally,

we are engaged in an ongoing consulting contract with Strategic Analysis, Inc. to aid in further reducing our system cost through techno-economic

research and evaluation.

In

February 2021, we entered into a cooperation agreement with SCHMID Group of Freudenstadt, Germany. Through the collaboration, we identified

key manufacturing needs in the areas of electroplating chemistries, substrate processing and membrane and catalyst integration that require

collaboration with specialized industry partners. To address these scale-up challenges, we have since adopted a more diversified scale-up

strategy. Due to delays associated with supply chain challenges brought on by the Covid-19 pandemic, the cooperation agreement was extended

to fully complete the work scope with no additional cost to the company. Our agreement with SCHMID Group remains open-ended, and we look

forward to ongoing collaboration with SCHMID through Project NanoPEC on the design and engineering of our generator housing.

Competition

Currently,

most hydrogen is produced by steam reforming of natural gas or methane. This production technology dominates due to easy availability

and low prices of natural gas. Partial oxidation of petroleum oil is second in production capacity after steam reforming of natural gas.

The third largest production technology in terms of production capacity is steam gasification of coal. Key players in the traditional

hydrogen production industry include Linde, Air Liquide, Air Products, Praxair, and more.

At

this time, however, we view our primary competition as companies that have developed or are currently developing renewable hydrogen production

technology. Green or renewable hydrogen can be produced through electrolyzers if the electrolyzers are powered by renewable energy sources,

such as solar or wind. Some of these companies include:

Plug

Power: Plug Power (Stock symbol: PLUG) is engaged in the development of hydrogen fuel cell systems that replace conventional batteries

in equipment and vehicles powered by electricity. The company is currently building green hydrogen plants to produce at least 70 tons

of liquid green hydrogen daily by the end of 2022 and 500 tons daily by 2025.

NEL

Hydrogen: NEL Hydrogen (Stock symbol: NLLSF) delivers solutions to produce, store, and distribute hydrogen from renewable energy.

The company’s hydrogen solutions cover the entire value chain from hydrogen production technologies to hydrogen fueling stations,

enabling industries to transition to green hydrogen.

Fusion

Fuel: Fusion Fuel (Stock symbol: HTOO) has developed a modular solar to hydrogen solution, combining proven solar concentration technology

with a proprietary micro-electrolyzer that allows it to produce zero-emissions green hydrogen at highly competitive costs. The company

sells its HEVO-Solar technology to customers interested in producing their own green hydrogen. It also develops company-owned green hydrogen

farms.

ITM

Power: ITM Power (Stock symbol: ITMPF) designs, manufactures, and integrates electrolyzers based on proton exchange membrane technology

to produce green hydrogen using renewable electricity and tap water. ITM Power works with strategic partners including Linde, Shell,

Snam, Hyundai, and Honda to scale its impact and industrial reach.

McPhy: McPhy (Stock symbol: MCPHY) specializes in the design,

production and integration of high pressure alkaline electrolyzers and hydrogen stations. McPhy has five development, engineering and

production sites in France, Italy, and Germany, and it is backed by solid and constantly-evolving European industrial foundations.

9

If

not powered by renewable sources, electrolyzers require external electricity most likely created by coal, gas or oil. We believe that

our process when fully developed may potentially offer a competitive advantage as we anticipate it will be fully renewable and utilize

no external power other than the sun. However, it should be noted that the renewable hydrogen market is rich with competitors, like the

companies mentioned above, who have already successfully commercialized green hydrogen production technologies. We anticipate that existing

leaders will continue to hone the efficiency of their products and drive down cost of green hydrogen per kilogram, thus creating a more

competitive, challenging environment for emerging, not-yet-commercialized technologies such as our own.

Corporate

Information

We

were incorporated in the State of Nevada on February 18, 2009. Our executive offices are located at 2500 Crosspark Road, Coralville IA

52241.

Employees

As

of September 27, 2023, we have 8 full-time employees and several consultants. We have not experienced any work stoppages and we consider

relations with our employees and consultants to be good. Our research and development work is performed at our Coralville, Iowa laboratory,

as well as with the University of Iowa and the University of Michigan through sponsored research agreements, and in collaboration with

our industrial partners.

Item

1A. Risk Factors.

Risks

related to our business and industry

Our

limited operating history does not afford investors a sufficient history on which to base an investment decision.

We

were formed in February 2009 and are currently developing a new technology that has not yet gained market acceptance. There can be no

assurance that we will ever operate profitably or that we will have adequate working capital to meet our obligations as they become due.

Investors

must consider the risks and difficulties frequently encountered by early stage companies, particularly in rapidly evolving markets. Such

risks include the following:

● competition;

● need for acceptance of products;

● ability to continue to develop and extend brand identity;

● ability to anticipate and adapt to a competitive market;

● ability to effectively manage rapidly expanding operations;

● dependence upon key personnel.

We

cannot be certain that our business strategy will be successful or that we will successfully address these risks. In the event that we

do not successfully address these risks, our business, prospects, financial condition, and results of operations could be materially

and adversely affected and we may have to curtail our business.

10

We

have a history of losses and have never realized revenues to date. We expect to continue to incur losses and no assurance can be given

that we will realize revenues. Accordingly, we may never achieve and sustain profitability.

As of June 30, 2023, we have an accumulated deficit of $81,971,040.

For the year ended June 30, 2023 we had net income of $974,979 due to a non-cash change in derivatives. We expect to incur net losses

until we are able to realize revenues to fund our continuing operations. We may fail to achieve any or significant revenues from sales

or achieve or sustain profitability. Accordingly, there can be no assurance of when, if ever, we will be profitable or be able to maintain

profitability.

We

have historically raised funds through various capital raising transactions. We will require additional funds in the future to fund our

business plans, either through additional equity or debt financings or collaborative agreements or from other sources. We have no commitments

to obtain such additional financing, and we may not be able to obtain any such additional financing on terms favorable to us, or at all.

During the year ended June 30, 2023, the Company received funds through an equity purchase agreement in the net amount of $2,733,494.

In the event we are unable to obtain additional financing, we may be unable to implement our business plan. Even with such financing,

we have a history of operating losses and there can be no assurance that we will ever become profitable.

We

may be unable to manage our growth or implement our expansion strategy.

We

may not be able to develop our product or implement the other features of our business strategy at the rate or to the extent presently

planned. Our projected growth will place a significant strain on our administrative, operational and financial resources. If we are unable

to successfully manage our future growth, establish and continue to upgrade our operating and financial control systems, recruit and

hire necessary personnel or effectively manage unexpected expansion difficulties, our financial condition and results of operations could

be materially and adversely affected.

We

may not be able to successfully develop and commercialize our technologies which would result in continued losses and may require us

to curtail or cease operations.

We

are currently working to scale the lab-scale prototypes of our nanoparticle technology to larger, commercial-scale prototypes. However,

we have not completed a large-scale commercial prototype of our technology and are uncertain at this time when completion of a commercial

scale prototype will occur. Although the lab scale prototype demonstrates the viability of our technology, there can be no assurance

that we will be able to commercialize our technology.

Our

revenues will be dependent upon acceptance of our products by the market; the failure of which would cause us to curtail or cease operations.

We

believe that virtually all of our revenues will come from the sale or license of our products. As a result, we will continue to incur

substantial operating losses until such time as we are able to develop our product and generate revenues from the sale or license of

our products. There can be no assurance that businesses and customers will adopt our technology and products, or that businesses and

prospective customers will agree to pay for or license our products. Our technology and product, when fully developed, may not gain market

acceptance due to various factors such as not enough cost savings between our method of producing hydrogen and other more conventional

methods. In the event that we are not able to significantly increase the number of customers that purchase or license our products, or

if we are unable to charge the necessary prices or license fees, our financial condition and results of operations will be materially

and adversely affected.

11

We

anticipate that we will face intense competition, and many of our competitors have substantially greater resources than we do.

We

operate in a competitive environment that is characterized by price fluctuation and technological change. We anticipate that we will

compete with major international and domestic companies. Some of our current and future potential competitors may have greater market

recognition and customer bases, longer operating histories and substantially greater financial, technical, marketing, distribution, purchasing,

manufacturing, personnel and other resources than we do. In addition, competitors may be developing similar technologies with a cost

similar to, or lower than, our projected costs. As a result, they may be able to respond more quickly to changing customer demands or

to devote greater resources to the development, promotion and sales of solar and solar-related products than we can.

Our

business plan relies on sales of our products based on either a demand for truly renewable clean hydrogen or economically produced clean

hydrogen. If we fail to compete successfully, our business would suffer and we may lose or be unable to gain market share. Neither the

demand for our product nor our ability to manufacture at commercial scale have yet been proven.

Because

our industry is highly competitive and has low barriers to entry, we may lose market share to larger companies that are better equipped

to weather a deterioration in market conditions due to increased competition.

We

believe that our ability to compete depends in part on a number of factors outside of our control, including:

● the price at which others offer comparable services and equipment;

● the extent of our competitors’ responsiveness to customer needs; and

● installation technology.

Currently,

competing methods of hydrogen production include steam reforming of natural gas or methane, which dominates due to its easy availability

and low price; partial oxidation of petroleum oil; steam gasification of coal; and electrolyzers powered by solar or wind energy. There

can be no assurance that we will be able to compete successfully against current and future competitors. If we are unable to compete

effectively, or if competition results in a deterioration of market conditions, our business and results of operations would be adversely

affected.

Our

business depends on proprietary technology that we may not be able to protect and may infringe on the intellectual property rights of

others.

Our

success will depend, in part, on our technology’s commercial viability and on the strength of our intellectual property rights.

We currently hold patents in the US, China, Australia, and Europe but still have several patents pending in multiple countries. There

is no guarantee the pending patents will be granted. In addition, any agreements we enter into with our employees, consultants, advisors,

customers and strategic partners will contain restrictions on the disclosure and use of trade secrets, inventions and confidential information

relating to our technology may not provide meaningful protection in the event of unauthorized use or disclosure.

Third

parties may assert that our technology, or the products we, our customers or partners commercialize using our technology, infringes upon

their proprietary rights. We have yet to complete an infringement analysis and, even if such an analysis were available at the current

time, it is virtually impossible for us to be certain that no infringement exists, particularly in our case where our products have not

yet been fully developed.

12

We

may need to acquire licenses from third parties in order to avoid infringement. Any required license may not be available to us on acceptable

terms, or at all.

We

could incur substantial costs in defending ourselves in suits brought against us for alleged infringement of another party’s intellectual

property rights as well as in enforcing our rights against others, and if we are found to infringe, the manufacture, sale and use of

our or our customers’ or partners’ products could be enjoined. Any claims against us, with or without merit, would likely

be time-consuming, requiring our management team to dedicate substantial time to addressing the issues presented. Furthermore, the parties

bringing claims may have greater resources than we do.

We

do not maintain theft or casualty insurance and only maintain modest liability and property insurance coverage and therefore, we could

incur losses as a result of an uninsured loss.

We

do not maintain theft, casualty insurance, or property insurance coverage. We cannot assure that we will not incur uninsured liabilities

and losses as a result of the conduct of our business. Any such uninsured or insured loss or liability could have a material adverse

effect on our results of operations.

If

we lose key employees and consultants or are unable to attract or retain qualified personnel, our business could suffer.

Our

success is highly dependent on our ability to attract and retain qualified scientific, engineering and management personnel. We are highly

dependent on our CEO, Timothy Young, and our development team at the University of Iowa. The loss of this valuable resource could

have a material adverse effect on our operations. There can be no assurance that they will remain associated with us. Our management’s

efforts will be critical to us as we continue to develop our technology and as we attempt to transition from a development stage company

to a company with commercialized products and services. If we were to lose Mr. Young or the services of the development team at the university

or any other key employees or consultants, we may experience difficulties in competing effectively, developing our technology and implementing

our business strategies.

The

loss of strategic alliances used in the development of our products and technology could impede our ability to complete our product and

result in a material adverse effect causing the business to suffer.

We pursue strategic alliances with other companies in areas where collaboration

can produce technological and industry advancement. For example, we have entered into a sponsored research agreement with the University

of Michigan which is set to terminate September 30, 2023. If we are unable to extend the terms of this agreement, or any of our other

agreements with our partners as described in this report, we could suffer delays in product development or other operational difficulties

which could have a material adverse effect on our results of operations.

The

COVID-19 pandemic may negatively affect our operations.

The

COVID-19 pandemic has had widespread, rapidly evolving, and unpredictable impacts on global society, economies, financial markets, and

business practices. The continuing impacts of COVID-19 are highly unpredictable and could be significant, and may have an adverse effect

on our business, operations and our future financial performance.

The

impact of the pandemic on our business, operations and future financial performance could include, but is not limited to, that:

● We may experience delays in our product development;

13

Risks

relating to our common stock

There

is a limited trading market for our common stock.

Our common stock is not listed on any national securities exchange.

Accordingly, investors may find it more difficult to buy and sell our shares than if our common stock was traded on an exchange. Although

Source: SEC EDGAR (public domain) · 10-K for the period ended 2023-06-30, filed 2023-09-29 · accession 0001213900-23-081088

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