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Lightwave Logic, Inc. LWLG US Equity

Materials · CIK 1325964 · FY ends Dec 31
$5.49
-0.38 (-6.47%)
USD · as of 2026-08-28 · marketstack

Lightwave Logic, Inc. (Nasdaq: LWLG), an SEC filer in Miscellaneous Plastics Products, closed at $5.49, -6.5%, on 2026-08-28, with a market cap of $846M, a return on equity of -37.6% and a net margin of -8576.5%. Institutional ownership, earnings history and filed financials are on the tabs below.

LWLG · 10-K · period ended 2025-12-31

← all LWLG documents
filed 2026-03-20 · 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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10-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington,

D.C. 20549

FORM 10-K

For the fiscal year ended December 31, 2025

Commission file number: 001-40766

Lightwave Logic, Inc.

(Exact name of registrant as specified in its

charter)

(Address of principal executive offices) (Zip Code)

(Registrant’s Telephone Number, including

Area Code): 720-340-4949

Securities registered pursuant to Section 12(b)

of the Act:

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

Common Stock, $0.001 par value per share LWLG The NASDAQ Stock Market

Securities registered pursuant to section 12(g)

of the Act: None

Indicate by check mark if the Registrant is a well-known seasoned

issuer, as defined in Rule 405 of the Securities Act. Yes ☐No☒

Indicate by check mark if the Registrant is not required to

file reports pursuant to Section 13 or 15(d) of the Act. Yes ☐No☒

Indicate by check mark whether the registrant

(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12

months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements

for the past 90 days. Yes☒

No ☐

Indicate by check mark whether the registrant

has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405

of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes☒ No ☐

Indicate by check mark whether the registrant

is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company.

See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”

and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐

Non-accelerated filer ☒ Smaller reporting company ☒

Emerging growth company ☐

If an emerging growth company, indicate by checkmark

if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards

provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant

has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial

reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or

issued its audit report. ☐

If securities are registered pursuant to Section

12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction

of an error to previously issued financial statements. ☒

Indicate by check mark whether any of those error

corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive

officers during the relevant recovery period pursuant to §240.10D-1(b). ☒

Indicate by check mark whether the registrant is a shell company

(as defined in Rule 12b-2 of the Exchange Act of 1934).

Yes ☐No☒

The aggregate market value of the voting

and non-voting common equity held by non-affiliates of the registrant was approximately $155,272,461

as of June 30, 2025.

As of March 20, 2026, there were 148,831,122

shares outstanding of the registrant’s common stock, $.001 par value.

Documents incorporated by reference. Portions

of the registrant’s Proxy Statement for the registrant’s 2026 Annual Meeting of Shareholders are incorporated by reference

in Part III of this report.

Page

PART I

Item 1. Business 1

Item 1A. Risk Factors 14

Item 1B. Unresolved Staff Comments 26

Item 1C. Cybersecurity 26

Item 2. Properties 26

Item 3. Legal Proceedings 26

Item 4. Mine Safety Disclosures 26

PART II

Item 6. Reserved 27

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 34

Item 8. Financial Statements and Supplementary Data 34

Item 9A. Controls and Procedures 34

Item 9B. Other Information 35

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 35

PART III

Item 10. Directors, Executive Officers and Corporate Governance 36

Item 11. Executive Compensation 36

Item 14. Principal Accountant Fees and Services 36

PART IV

Item 15. Exhibits and Financial Statement Schedules 37

Signature

i

Forward-Looking Statements

This Annual Report on Form

10-K contains forward-looking statements. Forward-looking statements involve risks and uncertainties, such as statements about our plans,

objectives, expectations, assumptions or future events. In some cases, you can identify forward-looking statements by terminology such

as “anticipate,” “estimate,” “plan,” “project,” “continuing,” “ongoing,”

“expect,” “we believe,” “we intend,” “may,” “should,” “will,”

“could” and similar expressions denoting uncertainty or an action that may, will or is expected to occur in the future. These

statements involve estimates, assumptions, known and unknown risks, uncertainties and other factors that could cause actual results to

differ materially from any future results, performances or achievements expressed or implied by the forward-looking statements. You should

not place undue reliance on these forward-looking statements.

Factors that are known to

us that could cause a different result than projected by the forward-looking statement, include, but are not limited to:

• inability to generate significant revenue or to manage growth;

• lack of available funding;

• lack of a market for or market acceptance of our products;

• competition from third parties;

• general economic and business conditions;

• intellectual property rights of third parties;

• changes in the price of our stock and dilution;

• regulatory constraints and potential legal liability;

• ability to maintain effective internal controls;

• changes in technology and methods of marketing;

• delays in completing various engineering and manufacturing programs;

• changes in customer order patterns and qualification of new customers;

• changes in product mix;

• success in technological advances and delivering technological innovations;

• shortages in components;

• those events and factors described by us in Item 1.A “Risk Factors”;

• other risks to which our Company is subject; and

• other factors beyond the Company’s control.

Any forward-looking statement

made by us in this Annual Report on Form 10-K is based only on information currently available to us and speaks only as of the date on

which it is made. We undertake no obligation to publicly update any forward-looking statement, whether written or oral, that may be made

from time to time, whether as a result of new information, future developments or otherwise.

ii

PART I

Item 1. Business.

Overview

Lightwave Logic, Inc. is

a specialty materials and intellectual property company focused on the development and commercialization of proprietary electro-optic

(“EO”) polymer materials designed to enable high-speed optical modulators for data communications and other photonic applications.

Our Perkinamine® family

of EO polymer materials is engineered for integration into silicon photonics (“SiPh”) and other photonic integrated circuit

(“PIC”) platforms. When incorporated into device architectures, these materials are designed to support high-speed, high-bandwidth

optical modulation with lower drive voltage requirements relative to certain conventional silicon-based approaches and certain other

traditional photonic material systems, including III-V–based compound semiconductor technologies. The electro-optic properties

of these materials can allow shorter interaction lengths in modulator designs, which can contribute to more compact device footprints

and increased integration density. In addition, our materials are intended to be compatible with complementary metal-oxide-semiconductor

(“CMOS”) fabrication processes, which may facilitate integration into established semiconductor foundry workflows. Reduced

drive voltage operation may enable lower system-level power consumption and simplified driver electronics in specific implementations.

We do not manufacture optical

transceivers, photonic devices, or complete optical modules. Instead, our strategy is to commercialize our technology through a combination

of material sales, intellectual property licensing, process design kit (“PDK”) enablement, and royalty or other fee-based

arrangements tied to customer production.

Our customers and prospective

customers include semiconductor foundries, silicon photonics device designers, optical module manufacturers, and system integrators serving

artificial intelligence (“AI”), cloud computing, data center, and telecommunications markets. We pursue customer adoption

through a structured commercialization process designed to support evaluation, integration, qualification, and production readiness within

established semiconductor manufacturing ecosystems.

As of January 2026, multiple

customer programs are progressing through defined development stages under our commercialization framework. The timing and scale of potential

production revenue depend on customer product qualification and adoption cycles, technical validation, manufacturing readiness, end-market

demand, and broader industry conditions.

Our Electro-Optic Polymer Technology

Our technology platform

is based on the design, synthesis, and integration of proprietary electro-optic polymer materials engineered to exhibit strong electro-optic

(“EO”) activity, optical transparency in relevant wavelength bands, and compatibility with semiconductor fabrication processes.

Electro-optic polymers utilize

engineered chromophore molecules embedded within a polymer matrix. When an electric field is applied, the optical properties of the material

change in a manner that can be used to modulate light propagating through a waveguide structure. The strength of this electro-optic response,

combined with the material’s processability, is central to device performance and manufacturability.

Our Perkinamine® materials

are designed to:

• Enable high-bandwidth performance through strong electro-optic coefficients,

• Operate at relatively low drive voltages,

Because electro-optic polymers

can be applied directly within waveguide structures, they may allow modulator architectures with shorter interaction lengths compared

to certain alternative material systems. Shorter interaction lengths can contribute to more compact device geometries and increased integration

density within photonic integrated circuits.

The compatibility of our

materials with complementary metal oxide semiconductor (“CMOS”) fabrication processes, including back-end-of-line integration

flows, is designed to facilitate incorporation into silicon photonics platforms using established foundry infrastructure rather than

requiring dedicated fabrication facilities.

We continue to invest in

material optimization, including improvements in electro-optic efficiency, thermal stability, wavelengths expansion, environmental robustness,

and process integration parameters. Material formulation, device architecture, and integration techniques are developed in parallel to

support customer-specific performance and reliability requirements.

Commercial deployment of

devices incorporating our materials depends on successful integration within customer and foundry process flows, achievement of reliability

standards, and attainment of yield and cost targets.

Unless the context otherwise

requires, all references to the “Company,” “we,” “our” or “us” and other similar terms

means Lightwave Logic, Inc. Also, this Form 10-K Annual Report may include the names of various government agencies and the trade names

of other companies. Unless specifically stated otherwise, the use or display by us of such other parties’ names and trade names

in this report is not intended to and does not imply a relationship with, or endorsement or sponsorship of us by, any of these other

parties.

Business Model - Material + IP Licensing

Our business model is centered

on the commercialization of proprietary electro-optic polymer materials and related intellectual property through material supply and

licensing arrangements.

We do not currently intend

to manufacture finished optical transceivers, discrete photonic devices, or complete optical modules. Our strategy is to enable customers

to incorporate our materials into their own device platforms and manufacturing ecosystems, leveraging established semiconductor foundry

infrastructure.

Our revenue model may include

one or more of the following components:

Material Sales

We supply EO polymer materials

to customers for evaluation, prototyping, and potential commercial production. Material sales may occur during development phases as

well as during volume manufacturing, subject to customer qualification and demand.

If customer programs transition

to commercial production incorporating our materials, material revenue would be expected to scale with device volumes.

Intellectual Property

Licensing

We may enter into licensing

agreements covering aspects of our polymer compositions, device designs, integration processes, and related intellectual property. Licensing

arrangements may include: upfront license fees, development or milestone-based payments, and field-of-use or application-specific licenses.

The structure and economics

of such agreements vary depending on customer requirements and the scope of intellectual property granted.

Royalty or Production-Based

Fees

In certain arrangements,

we may receive royalties or other production-based payments tied to the manufacture or sale of devices incorporating our materials or

licensed technology. The structure, rate, and duration of such payments depend on negotiated terms and customer product lifecycles.

There can be no assurance

that any given customer program will result in royalty-bearing production.

Revenue Timing Considerations

Customer engagements typically

progress through multi-stage development cycles. During early stages, revenue may consist primarily of material sales, non-recurring

engineering (“NRE”) fees, prototype-related activities, or development support.

Based on the current status

of customer programs, we anticipate that revenues, if any, recognized during 2026 would primarily relate to material supply, NRE arrangements,

or prototype and development activities. We do not currently expect significant revenue from volume commercial production of customer

products until 2027 at the earliest. The timing and magnitude of any production-related revenue depend on successful product qualification,

yield validation, customer adoption decisions, end-market demand, and broader industry conditions.

There can be no assurance

that development-stage programs will transition to volume production, that anticipated timelines will be achieved, or that commercial

revenues will occur as expected.

Strategic Flexibility

While our current strategy

is focused on materials supply and intellectual property licensing, we may evaluate selective opportunities to participate more directly

in device-level development in limited circumstances. Such participation, if pursued, would likely be application-specific and would

depend on market conditions, partnership opportunities, capital requirements, and strategic considerations.

We have not committed to

entering device manufacturing as a core component of our business model, and any such activity would be evaluated in the context of our

overall capital allocation priorities and commercialization strategy.

Operating Leverage

Our model is designed to

leverage existing semiconductor fabrication infrastructure rather than require capital-intensive wafer fabrication facilities. By integrating

into established foundry process flows, we seek to enable scalable production through customer and foundry manufacturing capacity.

If customer programs advance

to high-volume production, incremental material demand and royalty streams may provide operating leverage due to the intellectual property-driven

nature of our model. However, realization of such leverage depends on successful qualification, customer adoption, competitive dynamics,

and end-market demand.

Commercialization Process (Design Win Cycle)

We pursue customer adoption

through a structured, multi-stage engagement framework that we refer to as our Design Win Cycle. This process is designed to guide customer

programs from initial technology evaluation through potential production ramp within established semiconductor manufacturing ecosystems.

While program timelines vary

based on customer requirements, foundry schedules, application complexity, and market conditions, the Design Win Cycle typically spans

approximately 18 to 24 months.

Progression between stages

depends on the achievement of defined technical and commercial milestones. Advancement to later stages does not assure commercial production.

Stage 1 – Technology

Selection

(Typically 3–6 Months)

During the Technology Selection

stage, customers evaluate the suitability of our electro-optic polymer materials for their intended applications.

Activities may include:

• Demonstration of modulator performance characteristics,

• Assessment of material reliability and environmental stability, or

This stage is focused on

determining whether our materials are appropriate for incorporation into the customer’s development roadmap.

Revenue during this stage,

if any, may consist of material samples, evaluation kits, or limited technical support.

Stage 2 – Product

Design

(Typically 3–6 Months)

If a customer elects to proceed,

engagement advances to Product Design. During this stage, we support integration of our materials into the customer’s device architecture

and semiconductor foundry process flow.

Activities may include:

• Provision of process design kit (“PDK”) elements,

• Support for modulator design and simulation activities,

• Coordination with semiconductor foundries to enable material integration, or

• Participation in product reliability planning and test definition.

Progression from Stage 2

to Stage 3 typically requires successful completion of prototype design objectives and confirmation that fabrication resources are available.

In certain cases, advancement may be gated by the availability of, and access to, a customer’s preferred semiconductor foundry,

including allocation of wafer runs, process integration readiness, and foundry scheduling considerations.

Revenue during this stage

may include material sales or non-recurring engineering (“NRE”) fees associated with development activities.

Stage 3 – Prototype

to Final Product

(Typically 12–18

Months)

In this stage, customers

fabricate and refine prototype devices incorporating our materials.

Activities may include:

• Support for product design iterations (alpha, beta, and final versions),

As of January 2026, three

customer programs were engaged in this stage, with one customer requiring customization of our material platform to meet their specific

application needs. Approximately fifteen additional customer engagements were in Stages 1 and 2.

Revenue during Stage 3, if

any, may consist of material supply, NRE arrangements, or development-related activities. Entry into this stage does not guarantee transition

to commercial production.

Stage 4 – Production

Ramp to High Volume

If technical qualification,

yield targets, and cost alignment objectives are achieved, programs may advance to production ramp.

Activities during this phase

may include:

• Ongoing support for process control and yield improvement,

• Participation in cost reduction and manufacturing efficiency initiatives,

• Support for design of product variants, or

• Preparation for next-generation product platforms.

Commercial production typically

requires achievement of customer-defined qualification milestones, acceptable manufacturing yields, cost targets, and confirmed end-market

demand.

Based on the current status

of customer programs, we anticipate that revenues, if any, recognized during 2026 would primarily relate to material supply, NRE arrangements,

or prototype and development activities. We do not currently expect significant revenue from high-volume commercial production of customer

products until 2027 at the earliest.

There can be no assurance

that programs currently in development will successfully transition to commercial production, that foundry capacity will be available

as anticipated, or that projected timelines will be achieved.

Market Opportunity (AI Networking, Hyperscale

Data Centers and Telecommunications)

AI Networking and Hyperscale

Data Centers

The rapid expansion of artificial

intelligence (“AI”), machine learning workloads, and cloud computing applications is driving structural changes in data center

architecture and networking design. AI training and inference systems require increasingly higher bandwidth, lower latency, and improved

energy efficiency across dense computing environments. As AI clusters scale, networking performance has become a critical factor influencing

system throughput, power consumption, and total cost of ownership.

Industry analysts project

continued growth in the optical interconnect market serving hyperscale data centers. According to LightCounting and other industry research

sources, the total addressable market (“TAM”) for optical transceivers supporting AI networking, data center, and related

applications could reach approximately $24 billion annually by 2028, driven by transitions to 800G, 1.6T, and higher-speed architectures.

Within this broader market,

the serviceable addressable market (“SAM”) for high-speed optical modulators represents a subset of overall optical engine

and transceiver content. Based on internal company estimates informed by LightCounting research, we believe the SAM associated with high-speed

modulators used in advanced data center interconnects could range from approximately $1 billion to $2.5 billion annually by 2028, depending

on architecture mix, lane speeds, and adoption rates.

These estimates are based

on published industry data and internal modeling assumptions. Actual market size, growth rates, and our potential participation in these

markets depend on technology adoption, competitive dynamics, customer qualification cycles, and broader industry conditions.

Scale-Up, Scale-Out

and Scale-Across Architectures

AI networking expansion occurs

across three primary dimensions:

Scale-Up (Within the Rack)

Scale-up refers to high-bandwidth

connectivity among processors, accelerators, and memory within a single server or rack. These connections require short-reach, ultra-high-speed

interconnects operating within strict power and thermal envelopes.

In scale-up environments,

electrical interconnect limitations are increasingly addressed through optical solutions. Modulators capable of high bandwidth, low drive

voltage, and compact footprints may enable greater port density and reduced power consumption within rack-level architectures.

Scale-Out (Across Racks

Within a Data Center)

Scale-out refers to connectivity

between racks within a hyperscale data center. These links require higher aggregate bandwidth and reliable performance over longer distances

relative to intra-rack connections.

As AI clusters expand, the

number of deployed optical transceivers and modulator lanes increases significantly. Technologies that support higher per-lane data rates

while managing power consumption and integration complexity are central to enabling scalable cluster growth.

Scale-Across (Between

Data Centers)

Scale-across connectivity

supports communication between geographically distributed data centers. These links typically rely on coherent optical systems and must

support high aggregate throughput across longer distances.

Electro-optic polymer-based

modulators may be relevant across all three scaling dimensions, subject to application-specific performance requirements and qualification

standards.

Optical Transceivers

and Co-Packaged Optics Architectures

Most data center optical

interconnects today are implemented using pluggable optical transceivers. In this architecture, optical modules are inserted into network

switches or servers through standardized electrical interfaces. The optical engine, including modulators, lasers, drivers, and receivers,

is contained within a discrete pluggable module.

Pluggable transceivers offer

flexibility and interoperability. However, as data rates increase, electrical trace lengths between the switch silicon and the pluggable

module can introduce signal integrity challenges, increased power consumption, and thermal constraints.

Co-packaged optics (“CPO”)

represents an alternative architectural approach in which optical engines are integrated more closely with switching silicon within the

same package or substrate. By reducing electrical trace lengths, CPO architectures seek to improve signal integrity and power efficiency

at higher data rates.

Both pluggable transceiver

and CPO architectures rely on high-performance optical modulators as core functional components. Our electro-optic polymer materials

are designed to support high-speed, high-bandwidth modulation with compact device geometries and CMOS-compatible integration, characteristics

that may be relevant to both architectures, subject to customer qualification and system-level requirements.

The pace and extent of adoption

of CPO relative to pluggable architectures remain dependent on ecosystem coordination, packaging technology readiness, cost considerations,

and deployment strategies.

Transceiver Data Rates

and Per-Lane Bandwidth

Optical transceiver performance

is typically described using aggregate data rate designations, such as 400G, 800G, or 1.6T. These figures represent the total data throughput

of the module. In practice, transceivers achieve these aggregate speeds by combining multiple parallel optical lanes, each operating

at a defined per-lane data rate.

For example, a 1.6 terabit

(“1.6T”) optical transceiver may be implemented using eight optical lanes operating at 200 gigabits per second (“200G”)

per lane. Increasing per-lane bandwidth reduces the need to proportionally increase lane count, which can otherwise add complexity, footprint,

power consumption, and packaging challenges.

Higher per-lane data rates

require modulators capable of operating at increased bandwidth while maintaining signal integrity and acceptable power consumption. Our

electro-optic polymer materials are designed to support high-speed, high-bandwidth optical modulation, which may be relevant as customers

transition to higher per-lane data rates in next-generation transceiver and co-packaged optical architectures, subject to qualification

and system-level integration requirements.

Telecommunications

and Coherent Optical Systems

In addition to hyperscale

AI data centers, optical modulators are used in coherent dense wavelength division multiplexing (“DWDM”) systems for long-haul,

metro, and access networks. LightCounting has estimated that the market for coherent optical transceivers represents several billion

dollars annually, including an estimated approximately $7 billion TAM for coherent DWDM applications referenced in our investor materials.

Electro-optic polymer materials

may be applicable in certain coherent optical architectures, subject to performance validation and qualification requirements.

Emerging and Specialty

Applications

Beyond data center and telecommunications

markets, electro-optic materials may have potential applications in additional photonic domains, including quantum technologies, sensing,

defense systems, and space communications. Published industry research has projected long-term growth in certain quantum computing, quantum

communications, and quantum sensing markets, although adoption timelines and commercial maturity remain uncertain.

While our current commercialization

efforts are primarily concentrated on AI-driven data center and telecommunications applications, we are also evaluating opportunities

to participate selectively in emerging vertical markets. For example, we have publicly announced collaborative activities related to

quantum photonic applications, including recent engagement with QPICs. These efforts are intended to explore the applicability of our

materials in specialized photonic platforms and to position the Company for potential participation in evolving quantum ecosystems.

We expect that any participation

in emerging or specialty applications would develop gradually and remain subject to technical validation, partnership development, capital

allocation priorities, and overall strategic considerations.

Manufacturing

and Foundry Integration Strategy

Our commercialization approach

is designed to leverage established semiconductor fabrication infrastructure rather than require construction of proprietary wafer fabrication

facilities. We do not operate semiconductor wafer fabrication plants. Instead, our electro-optic polymer materials are intended to be

integrated into silicon photonics (“SiPh”) and related photonic integrated circuit (“PIC”) platforms at third-party

semiconductor foundries.

This fabless materials model

allows us to focus on material innovation, integration support, and intellectual property development while utilizing the manufacturing

scale, process controls, and capacity of established semiconductor ecosystems.

Foundry Integration

Successful commercialization

of devices incorporating our materials requires compatibility with customer-selected semiconductor foundries. Integration typically involves:

• Alignment with foundry thermal budgets and process flows,

• Back-end-of-line (“BEOL”) material deposition compatibility,

• Process design kit (“PDK”) enablement and validation,

• Device layout and waveguide integration support, and

• Reliability and environmental qualification testing.

At present, certain BEOL

polymer deposition and integration processes are performed at our facility in Englewood, Colorado to support development programs, prototyping

activities, and early-stage customer engagements. As customer programs advance toward volume production, we expect to work with foundry

partners to progressively transfer and qualify these BEOL integration steps within customer-preferred semiconductor fabrication environments,

subject to technical validation and foundry readiness.

In certain cases, progression

of customer programs may depend on availability of fabrication slots at customer-preferred foundries, allocation of wafer runs, process

integration readiness, and foundry scheduling considerations. Because we do not control third-party foundry capacity or scheduling priorities,

program timelines may be affected by semiconductor capacity constraints, customer allocation decisions, or shifts in foundry resource

priorities.

Perkinamine Manufacturing

and Supply

Our electro-optic polymer

materials are synthesized and processed at our facility in Englewood, Colorado. Current operations support research, development, customer

sampling, BEOL integration activities, and early-stage commercial supply.

As customer programs advance

toward production ramp, material volume requirements may increase. Scaling production beyond current capacity could require additional

capital investment, equipment procurement, workforce expansion, process automation, supplemental third-party manufacturing arrangements,

and expanded foundry-based BEOL integration.

We maintain procurement relationships

with suppliers of specialty chemical precursors and seek to manage supply chain risk through inventory planning and supplier diversification

where feasible. While our materials are not dependent on rare-earth elements, our supply chain remains subject to general risks affecting

specialty chemical sourcing, including geopolitical developments, transportation disruptions, regulatory changes, and supplier concentration.

Yield, Reliability,

and Production Ramp

Transition to high-volume

production requires achievement of customer-defined qualification milestones, acceptable manufacturing yields, and cost targets. In later

stages of the Design Win Cycle, we support:

• Process window characterization,

• Yield improvement initiatives,

• Statistical process control refinement,

• Cost modeling and reduction efforts, and

• Validation of repeatability at scale.

Production ramp may occur

gradually as customers validate reliability under environmental and operational stress conditions and confirm end-market demand.

Based on the current status

of customer programs, we anticipate that revenues, if any, recognized during 2026 would primarily relate to material supply, non-recurring

engineering (“NRE”) arrangements, or prototype and development activities. We do not currently expect significant revenue

from high-volume commercial production of customer products until 2027 at the earliest.

There can be no assurance

that production ramp will occur on anticipated timelines, that foundry capacity will be available as required, or that customer qualification

and yield targets will be achieved.

Scalability Across

Deployment Architectures

As AI networking architectures

expand across scale-up, scale-out, and scale-across applications, the number of deployed optical transceivers and modulator lanes may

increase significantly. Our manufacturing model is intended to support scalability across these deployment dimensions by enabling customers

to utilize established semiconductor fabrication capacity rather than relying on vertically integrated or specialized production facilities.

If customers transition to

volume production incorporating our materials, incremental material demand may scale with transceiver volumes and per-lane deployment

density, subject to architecture selection, foundry integration success, and customer design decisions.

Intellectual

Property

Our Intellectual Property

Our research and development

efforts over the past 10+ years have yielded our Company an extensive patent portfolio drawn to organic electro-optic (OEO) polymer materials,

silicon photonics, and silicon-organic hybrid (SOH) slot modulator platforms (e.g., photonic integrated circuits (PICs), as well as critical,

related trade secrets and proprietary knowledge. Our intellectual property portfolio has expanded significantly over the few years. We

have actively filed technical utility patents and are currently in the process of readying a number of other inventions for formal filings

in 2026 and 2027. We expect to continue innovating our technology platform over the next decade. We had additional patents issued or

published over the past year indicating that our technology is being recognized as being unique.

In 2018, we acquired the

polymer technology intellectual property assets of BrPhotonics Productos Optoelectrónicos S.A., a Brazilian corporation, which significantly

advanced our patent portfolio of OEO polymer technology with fifteen polymer chemistry materials, devices, packaging and subsystems patents

and further strengthened our design capabilities to solidify our market position as we prepare to enter the 400Gbps integrated photonics

marketplace with a highly competitive, scalable alternative to installed legacy systems.

In 2022, we acquired the

polymer technology and intellectual property assets of Chromosol Ltd (UK), which significantly strengthened our Company's design capabilities

with foundry PDKs with extremely low temperature atomic layer deposition (ALD) processes that effectively hermetically seal SOH and other

OEO polymer devices that have been prepared for high volume manufacturing. The advanced fabrication processes of ALD with temperatures

below 100C° will solidify our market position with both the Company's manufacturing foundry partners as well as end-users as we

prepare to enter the 800Gbps integrated photonics marketplace. The acquisition also advanced our Company’s patent portfolio of

OEO polymer technology with an innovative polymer chemistry device patent that has potential to increase the performance of integrated

modulators through optical amplification in a PIC format and enhance the functionality of the PIC by integrating laser light sources

made using the polymer-based gain and a laser optical cavity defined on the Silicon photonic platform, with our Company’s high

speed, high efficiency modulators.

In total, our patent portfolio

as of December 31, 2025, consists of 67 granted patents that include 45 from the US, 1 from Canada, 2 from the United Kingdom, 12 from

the EU, 1 from Japan, 5 from China (including Hong Kong), and 1 from Korea.

Our materials patent portfolio

has also strengthened significantly with the filing of additional new patent applications on our core Perkinamine® molecular compounds

as well as recent, innovative inventions that are expected to protect our P2IC polymer PIC platform from potential competition.

Included in our patent portfolio

are the following nonlinear optic chromophore designs:

• Stable Free Radical Chromophores, processes for preparing the same

• Tricyclic Spacer Systems for Nonlinear Optical Devices

• Anti-Aromatic Chromophore Architectures

• Heterocyclical Anti-Aromatic Chromophore Architectures

• Heterocyclical Chromophore Architectures

• Nonlinear Optical Chromophores Containing Furanyl Accepting Groups

• Nonlinear Optical Chromophores with Bridges that Increase Refractive Index

• Nonlinear Optical Chromophores with Acceptors that Increase Refractive Index

• Nonlinear Optical Chromophores with Donors that Increase Refractive Index

• Nonlinear Optical Chromophores with Increased Visible Light Transparency

• Electro-optic Polymers Devices Having High Performance Claddings

• Nonlinear Optical Chromophores Comprising a Diamondoid Group

• Nonlinear Optical Chromophores Containing High Boiling Point Solvents

• Nonlinear Optical Chromophores with Indolizine Donor Groups

• Nonlinear Optical Chromophores with Michler's Base-Type Donors

• Methods of Synthesizing Chromophore Acceptors

• Mitigating Photodegradation of Organic Electra-Optic Materials

Our patent portfolio includes

patents not only to nonlinear optic chromophore designs, but also device designs and inventions, fabrication process inventions, packaging

design inventions, as well as novel chemistry to enable high performance, low power, small footprint polymer PIC technology. Included

in our patent portfolio are the following device designs and fabrication methods:

• Wafer-Level Poling of Electro-Optic Phase Modulators

• Encapsulation Material and Processes for Thin Film Devices

Our strategic plan is to

utilize our core proprietary technology and leverage our proprietary optical materials to be the core of and the enabling technology

for future generations of optical devices, modules, sub-systems and systems that we will develop or potentially out-license to electro-optic

device manufacturers. Our Company contemplates future applications that may address the needs of semiconductor companies, automotive/LiDAR

companies, sensing companies, aerospace companies and government agencies.

We rely on a combination

of patents, patent applications, trademarks, trade secrets and contractual provisions to protect our technologies. Further, employees

are required to surrender any inventions or intellectual property developed as part of their employment agreements. We also have a policy

of requiring prospective business partners to enter into non-disclosure agreements (NDAs) before disclosure of any of our confidential

or proprietary information. Our Company can make no assurances that we will be able to effectively protect our technologies and know-how

or that third parties will not be able to develop similar technologies and know-how independently.

Layered Protection

Strategy

Our intellectual property

strategy is designed to provide multiple layers of protection:

By combining composition,

process, and device-level protection, we seek to support commercialization through material supply, licensing arrangements, and potential

royalty-bearing agreements.

Trade Secrets and Know-How

In addition to patent protection,

we rely on trade secrets, proprietary know-how, and confidentiality agreements to protect aspects of our technology that may not be publicly

disclosed.

These include:

• Detailed formulation techniques,

• Process parameters and yield optimization methods,

• Reliability enhancement techniques, and

• Customer-specific integration data.

Employees, contractors, and

collaborators are typically subject to confidentiality and intellectual property assignment agreements.

Patent Term and Limitations

Issued patents have limited

terms and are subject to expiration, challenge, invalidation, or circumvention. Issued patents expire on various dates from 2027 through

2044. The scope, enforceability, and commercial value of individual patents may vary by jurisdiction.

We cannot assure that our

patent portfolio will prevent competitors from developing alternative technologies, that pending applications will mature into issued

patents, or that issued patents will provide a sustained competitive advantage.

IP and Licensing Model

Alignment

Our intellectual property

portfolio supports our business model by enabling:

• Field-of-use licensing structures,

• Technology transfer arrangements,

• Material supply agreements tied to patented integration methods, and

• Potential royalty-bearing production agreements.

The structure and economics

of such arrangements vary depending on negotiated terms and customer requirements.

Competition

The markets for optical modulators

and silicon photonics technologies are highly competitive and characterized by rapid technological change, evolving industry standards,

and significant capital investment. We compete with a range of companies developing alternative materials systems, device architectures,

and integration approaches.

Many of our current and potential

competitors are larger, more established companies with substantially greater financial, technical, manufacturing, and marketing resources.

Some competitors operate their own wafer fabrication facilities or are vertically integrated across multiple layers of the photonics

value chain.

Competing Technologies

Optical modulators may be

Source: SEC EDGAR (public domain) · 10-K for the period ended 2025-12-31, filed 2026-03-20 · accession 0001079973-26-000348

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