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QUBT US Equity

Quantum Computing Inc.
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Information Technology · Services-Prepackaged Software · CIK 1758009 · FY ends Dec 31
price history pending

QUBT · 10-K · period ended 2022-12-31

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filed 2023-03-30 · EDGAR original ↗

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ITEM 1A. RISK FACTORS. 13

ITEM 1B. UNRESOLVED STAFF COMMENTS. 31

ITEM 2. PROPERTIES. 31

ITEM 3. LEGAL PROCEEDINGS. 31

ITEM 4. MINE SAFETY DISCLOSURES 32

ITEM 6. [RESERVED] 33

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK. 39

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA. 39

ITEM 9A. CONTROLS AND PROCEDURES. 39

ITEM 9B. OTHER INFORMATION. 41

ITEM 9C DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS. 41

PART III 42

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE. 42

ITEM 11. EXECUTIVE COMPENSATION. 49

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES 54

ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES. 56

Introductory

Comments

Throughout

this Annual Report on Form 10-K, the terms “we,” “us,” “our,” “the Company,” “our

Company,” “QCI” and “QUBT,” refer to Quantum Computing, Inc., a Delaware corporation, and unless the context

indicates otherwise, also includes our wholly-owned subsidiary.

i

PART

I

FORWARD-LOOKING

STATEMENTS

This

Annual Report on Form 10-K contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended

(the “Securities Act”) and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”).

In some cases, forward-looking statements are identified by terms such as “may,” “will,” “should,”

“could,” “would,” “expects,” “plans,” “anticipates,” “believes,”

“estimates,” “projects,” “predicts,” “potential” and similar expressions intended to

identify forward-looking statements.

These

forward-looking statements are only predictions and involve known and unknown risks, uncertainties and other factors that may cause our

actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity,

performance or achievements, expressed or implied, by such forward-looking statements. Also, these forward-looking statements represent

our estimates and assumptions only as of the date of this Annual Report on Form 10-K. Except as otherwise required by law, we expressly

disclaim any obligation or undertaking to release publicly any updates or revisions to any forward-looking statement contained in this

Annual Report on Form 10-K to reflect any change in our expectations or any change in events, conditions or circumstances on which any

of our forward-looking statements are based. Factors that could cause or contribute to differences in our future financial and other

results include those discussed in the risk factors set forth in Part I, Item 1A of this Annual Report on Form 10-K as well as those

discussed elsewhere in this Annual Report on Form 10-K. We qualify all of our forward-looking statements by these cautionary statements.

ITEM

1. BUSINESS.

History

Quantum

Computing Inc.’s (“QCI” or the “Company”) predecessor company was incorporated in the State of Nevada on

July 25, 2001, as Ticketcart, Inc. Ticketcart’s original business plan involved in the sale of ink-jet cartridges online. Ticketcart

offered remanufactured and compatible cartridges for Hewlett-Packard, Epson, Lexmark, and Canon inkjet printers. On July 25, 2007, Ticketcart,

Inc. acquired Innovative Beverage Group, Inc. and changed its name to Innovative Beverage Group Holdings, Inc. (“IBGH”) to

better reflect its business operations at the time which was beverage distribution and product development. In 2013, IBGH ceased operations.

On May 22, 2017, one of IBGH’s shareholders, William Alessi (the “Plaintiff”), filed suit against the Company alleging

“(1) fraud; and (2) breach of fiduciary duties of care, loyalty and good faith to the Corporation’s shareholders.”

Mr. Alessi’s complaint alleged that the officers and directors of IBGH had abandoned it and allowed the Company’s assets

to be wasted, causing injury to the Company and its shareholders. Mr. Alessi sought damages of $30,000 for each claim, plus reimbursement

of filing costs of $1,000, and the appointment of a Receiver for IBGH.

On

August 28, 2017, the North Carolina Court, Superior Court Division (the “North Carolina Court”), entered a default judgment

for Plaintiff and appointed an exclusive Receiver (the “Receiver”) over IBGH. The default judgment provided that IBGH was

(i) to issue to the Plaintiff 18,500,000 shares of free-trading stock without registration under Section 3(a)(10) of the Securities Act

of 1933, as amended, (ii) issue 100,000,000 shares of stock to Innovative Beverage Group Holdings, Inc.’s treasury, and (iii) that

the receivership be terminated upon any change of control, and that any and all claims against IBGH that were not submitted to the Receiver

as of September 16, 2017, were disallowed. On October 4, 2017 the Receiver filed Articles of Incorporation in North Carolina for Innovative

Beverage Group Holdings, Inc., a wholly-owned subsidiary of the Company, (“IBGH North Carolina”). On October 26, 2017, Innovative

Beverage Group, Inc. redomiciled to North Carolina.

On

January 22, 2018, while IBGH was in receivership, IBGH (acting through the court-appointed receiver in her capacity as acting CEO and

sole Director of the Company) sold the 100,000,000 treasury shares (which became 500,000 shares of the Company common stock following

a reverse stock split) (the “IBGH Shares”) of its common stock to Convergent Risk Group (“CRG”, or “Convergent

Risk”), an entity owned and operated by Convergent Risk’s Chief Executive Officer, Robert Liscouski, for $155,000. This sale

gave CRG voting control of IBGH. On February 21, 2018, by written consent of the majority shareholder (Convergent Risk), Mr. Robert Liscouski

(the Chief Executive Officer of Convergent Risk) and Mr. Christopher Roberts were elected as members of the Company’s Board of

Directors. Mr. Liscouski was simultaneously elected as Chairman of the Board. The majority shareholder also directed the Company to take

the necessary action to change its domicile from North Carolina to Delaware and change its name to Quantum Computing Inc. On February

21, 2018, IBGH filed Articles of Conversion in North Carolina to convert the Company to a Delaware corporation with the name changed

to Quantum Computing Inc. On February 22, 2018, IBGH filed a Certificate of Conversion in Delaware to convert to a Delaware corporation

with the name changed to Quantum Computing Inc. and re-domiciled to the state of Delaware on February 23, 2018.

The

Computing Landscape and The End of Moore’s Law

For

the past 45 years or so, silicon-based processor manufacturers have been able to double their processing power every 18 to 24 months,

a phenomenon known in the computer industry as “Moore’s Law.” Recently, the computer processor industry has found it

increasingly difficult to offer faster, more powerful processors due to fundamental physical effects limiting further size reduction

of transistors.

Quantum

computing is believed to be a potential solution to the hard limits now being approached by conventional computers that utilize silicon-based

processors. The date of practical relevance of quantum computers is hard to determine. We believe quantum availability has begun and

that conservatively quantum computers with gradually increasing performance will be introduced by multiple vendors over the course of

the next decade.

Additionally,

conventional computers are known to struggle with optimization problems known as NP-complete problems, which are a class

of mathematical problems that can, in principle, be solved by conventional computers, with that caveat that the time to solution will

grow exponentially with the size of the problem. These NP-complete problems require complex calculations, which cannot currently be performed

within any reasonable amount of time using conventional computer systems for problem sizes relevant to many industrial and government

applications. Research suggests that quantum computers may be ideally suited to solve optimization problems of this type.

The

Company

Quantum

Computing Inc. is a full-stack quantum solutions company. Our mission is to be the democratizing force that brings quantum solutions

to business, academia, government, and ultimately individual users. Our solutions enable subject matter experts (SMEs) and end users

to get answers to critical business problems today, using the computing solutions that best deliver those results.

Since

our formation in 2018, the Company has focused on providing software tools and applications for several commercially available quantum

computers and we remain committed to that goal. However, following the June 2022 merger with QPhoton, Inc. (“QPhoton”) and

its associated intellectual property and engineering team, the Company is now able to provide full-stack quantum information services.

The

core of our quantum information services today is our Entropy Quantum Computing (EQC) technology. We have built room-temperature, photonic

quantum information processing systems underpinned by a series of patented and patent pending technologies. We believe this will enable

us to develop and produce multiple generations of quantum information processors with increasing computational power, capacity, and speed,

as well as the eventual hardware miniaturization. Such systems are expected to deliver compelling performance advantages over classical

computational machines and will eventually be able to solve complex problems more effectively and efficiently in terms of scalability,

power consumption, and cost compared with current high-performance computing technology. Our technology, supported by professional services

through our “Quantum Solutions” offering, helps our clients benefit from the technology today.

In

addition, our leading-edge photonic technology and engineering teams will enable QCI to continue to enhance quantum LIDAR and sensing

systems, imaging systems, quantum-secured network solutions, and photonic quantum chips. Several of these important technologies are

already in early stages of commercialization.

Our

short-term core business model is based on generating revenue from selling access to our advanced quantum data processing systems via

the cloud, with the long-term model focused on selling desktop or rack-sized quantum devices and systems to commercial and individual

users. We currently offer access to our quantum computing machines via our own in-house cloud service and plan to eventually offer access

through other commercial service providers.

In

the near term, we plan to generate revenue from our “Quantum Solutions” team, collaborating directly with customers to take

them from problem formulation to solution. This end-to-end support empowers a spectrum of clientele, from users with little to no experience

in quantum processing to advanced users capable of independent problem formulation and execution through the service.

The

Company already produces its own lithium niobate nanophotonic circuits and has plans to scale production to meet projected demand. The

Company has announced plans to construct and operate a new state-of-the-art quantum nanophotonics technology manufacturing and research

center, which we believe could be the world’s first dedicated quantum-photonic chip manufacturer. The plan for the facility is

to produce a range of lithium niobate nanophotonic circuits for internal use in our own product lines and for general sale in the market.

This initiative is expected to benefit from the US CHIPS and Science Act of 2022 (the "CHIPS Act"), which allocates

$52 billion for the revitalization and onshoring of semiconductor manufacturing in the U.S. The CHIPS Act funding includes $39 billion

in manufacturing incentives and $13 billion to support new research and development.

QCI

is focused on providing integrated quantum information gathering, transmission, and processing solutions, including both the user interface

software and the quantum hardware. With our proprietary full-stack technologies that are designed using our solution-oriented system

architectures, we believe we will have a competitive advantage in the market. With an integrated engineering team working across multiple

quantum technology domains, we believe we are uniquely positioned to leverage our expertise in software, hardware, and nanophotonic circuits

to develop quantum services and products, from quantum chip design and manufacturing through cloud delivery and eventually sales of hardware

systems. We believe this full-stack development approach offers both the fastest and lowest risk path to building commercially valuable

quantum machines.

Our

Strategy

QCI’s

strategy has evolved to become a full stack quantum solutions company, with products and services available in the market today. When

QCI was formed several years ago, quantum computing was a fundamentally new paradigm compared with conventional computing, requiring

a new and highly technical set of skills to create the hardware and software to drive quantum results. The pool of people with those

skills is limited and in high demand. In addition, the predominant quantum computer programming approach, using one or more software

development toolkits (“SDK’s”) to create a quantum computing program was and continues to be today, slow and costly,

and therefore poorly suited for non-quantum experts attempting to solve real world problems. Moreover, many types of quantum computing

hardware require delicate and expensive cryogenic isolation systems just to maintain stability, which makes it difficult for users to

interact with quantum computing systems. While quantum computing is generally still used mainly at universities and laboratories for

research and science experiments, a larger user community is emerging, demanding greater capabilities from quantum systems, leading to

frustration and comparisons to the similar market characteristics faced by artificial intelligence in its early days – high expectations

but low performance results.

QCI’s

merger with QPhoton, combined with QCI’s significant IP work that culminated in the development of the Company’s Qatalyst

software, enables the Company to offer room temperature quantum computation systems through cloud services today, as well as affordable,

turn-key products in the future. This combination of quantum hardware and software will address the steep learning curve and highly particular

skillsets generally associated with quantum information processing, which have historically represented significant barriers to adoption

for companies and government entities looking to leverage novel quantum computing capabilities to solve problems.

Market

Opportunity

For

the past 45 years or so, silicon-based processor manufacturers have been able to double their processing power every 18 to 24 months,

a phenomenon known in the computer industry as “Moore’s Law.” Recently, the computer processor industry has found it

increasingly difficult to offer faster, more powerful processors due to fundamental physical effects limiting further size reduction

of transistors, according to We’re not prepared for the end of Moore’s Law, MIT Technology Review, February 2020;

https:// www.technologyreview.com/2020/02/24/905789/ (Information contained on, or that can be accessed through, this website is not

incorporated by reference in this Annual Report, and you should not consider information on this website to be part of this Annual Report).

Despite this progress in transistors and computing power, many of the world’s most important computational problems are still considered

impractical to solve with classical computers of today and the foreseeable future.

With

this in mind, quantum computing represents a potential alternative approach to the hard limits now being approached by conventional computers

that utilize silicon-based processors. This is because quantum computers apply the properties of quantum physics to operate in a fundamentally

different way. Classical computer chips use binary bits (ones and zeros) to represent information. Quantum computers utilize qubits,

which leverage some of the properties of quantum physics to potentially process computations that would otherwise be intractably difficult

using classical computers.

Research

suggests that quantum computers may be ideally suited to run optimization algorithms, where further advancements in approaches and quantum

computing hardware could result in computational benefit over currently used conventional systems. See Quantum Computing for Finance:

Overview and Prospects, https://www.sciencedirect.com/science/article/pii/S2405428318300571 (Information contained on, or that can

be accessed through, this website is not incorporated by reference in this Annual Report, and you should not consider information on

this website to be part of this Annual Report). The ability to solve challenging computational problems in a reasonable period

of time is of particular interest in compute-heavy fields that include, but are not limited to: big data, artificial intelligence, healthcare,

and cybersecurity. We believe these are natural markets for quantum computing, due to the immense compute power required to process large

data sets, which have experienced rapid growth in size and complexity in recent years.

Products

and Products in Development

Qatalyst

QCI’s

evolution into full-stack quantum computing company was enabled by the prior creation of its Qatalyst software. The Qatalyst development

platform is QCI’s answer to the broader industry’s current approach to quantum software development, which relies on highly

trained scientists working with SDK’s at the circuit level, which is analogous to programming in assembly language. Unlike SDK’s,

which require deep level quantum expertise to create quantum workflows, Qatalyst is not a tool kit, but a complete platform. Qatalyst

enables developers to create and execute quantum-ready applications on conventional computers, while also being ready to run on multiple

quantum computers. Qatalyst performs the complex problem transformations necessary to be executed on a variety of quantum processor platforms

today. Users can call upon the same Qatalyst APIs (Application Programming Interfaces) on conventional computers to achieve optimization

performance advantages using our cloud-based solution. Qatalyst dramatically reduces the required time, and the associated costs, for

obtaining results from both conventional and quantum computers. It accelerates performance and results on classic and quantum computers,

with no additional quantum programming or quantum computing expertise required. Qatalyst manages the workflow, optimizations, and results,

without any further intervention by the user. Qatalyst provides a unique advantage to reduce applications development risks and costs

by eliminating the need for scarce high-end quantum programmers. Building a quantum program with an SDK is time consuming and the resulting

program must be updated constantly as QPUs evolve and change, resulting in significant development costs. Qatalyst automatically optimizes

the same problem submitted by a subject matter expert (“SME”) for multiple quantum and classical processors. With Qatalyst,

users only have to learn to use six API calls, which can be learned in a day by most programmers. Instead of spending months or years

developing new applications and workflows requiring complex and extremely low-level coding with SDKs, users, workflows or applications

can immediately submit a problem to Qatalyst within a day, using the same familiar constructs they use right now, via the Qatalyst API.

Users have utilized Qatalyst’s simple API and familiar constructs to solve their first complex problem within a week, as compared

to the 6-12 months associated with quantum software toolkits.

Qatalyst

is integrated with the Amazon Web Services (AWS) cloud-based Braket service (“AWS Braket”), which offers access to multiple

Quantum Processing Units (“QPUs”) including Rigetti, Oxford Quantum Circuits and IonQ, QuEra, and Xanadu. Through AWS Braket

Qatalyst supports QPUs from Rigetti, Oxford Quantum Circuits and IonQ. Qatalyst also integrates with our own Dirac-1 (EQC-1) and Dirac-2

(EQC-2) systems. By using Qatalyst, users can run their applications on any or all of the available QPUs by merely selecting which QPU

they prefer to run on based on the desired performance results of the application.

In addition, Qatalyst contains QCI’s proprietary optimization

problem solvers and QGraph and QAmplify tools. Qatalyst supports a variety of input formats for optimization problems to be solved on

quantum computers including objective-and-constraints, Hamiltonian, and Quadratic Unconstrained Binary Optimization (QUBO) formats.

QGraph is a powerful transformation engine that enables SMEs to submit and analyze graph models as part of their complex optimizations.

QGraph accepts familiar graph models and functions including Community Detection and Partitioning. QAmplify is a patented software technology

that can expand the processing power of a quantum computer, primarily by spreading the problem over multiple small computers. QAmplify

is designed to work on gate model quantum computers as well as quantum annealers.

Entropy

Quantum Computer

The

core of QCI’s hardware offering is the Entropy Quantum Computer (EQC). The EQC leverages the principle of open quantum systems.

The EQC differs substantially from today’s Noisy Intermediate Scale Quantum (NISQ) computers offered by most of our competitors.

Quantum systems are naturally “open”, meaning, they inevitably interact with their surrounding environment. However, as a

result of these interactions, the wavefunctions describing those systems collapse, at which point the quantum information is lost and

the NISQ system “decoheres” which causes significant processing challenges for NISQ architectures.

The

EQC works by coupling photonic states to their surrounding environment (the Entropy), including quantum fluctuations of the electromagnetic

vacuum. This approach runs completely counter to those being developed with other atom / ion-based NISQ systems.

The

quantum vacuum fluctuations are ubiquitous and can be used to capture every possible outcome in a very large system with many configurations,

simultaneously, making the approach ideal for fast and accurate computations in optimization problems.

Today’s

NISQ computers are designed to produce closed quantum systems in pristine quantum states that are isolated from the environment, but

there is a significant engineering cost to protect quantum information from the environment to eliminate noise. This is why NISQ quantum

computers usually require cryogenic cooling, pure vacuum, vibration isolation and electromagnetic shielding. Those requirements introduce

high cost, complex maintenance, and ongoing stability issues.

Our

EQC machines are not subject to those environmental isolation requirements and can function effectively in normal device settings (desktop

or rack sizes, room temperature, battery-powered, turn-key, etc.). In addition to the Company’s announcement of Dirac 1, our first

commercially-available EQC, QCI plans to release a series of additional EQC products starting in 2023. This family of products will include

next generations of EQC that further expand the scale and capabilities of the EQC to broader, larger, and more complex optimization problems.

Developing this family of products will involve improving the size and capacity of the EQC machines by continuing to innovate in the

number, quality and operational fidelity of the qubits. This will include developing technology that operates using quantum digits (“qudits”)

instead of quantum bits (“qubits”). A qudit-based computer may prove better at tackling complex problems than qubit-based

computers, and may allow more computational power with fewer components.

EQC

Subscription Service

The

combination of the Entropy Quantum Computer and Qatalyst has enabled QCI to launch its cloud-based quantum computing solutions on a subscription

basis. Subscriptions are offered on an annual, quarterly, and proof of concept (short term) basis with discounts provided for multiyear

commitments. Subscription prices are based on the expected usage from each customer. A dedicated system subscription (currently

offered as the “Dirac Dedicated Subscription”), is also available that provides unlimited usage within the SLA

included in our agreement. QCI anticipates that our subscription service will be competitive with the quantum computing subscription

services offered by our competitors, such as IBM, IonQ and Quantinuum. However, we believe our subscription service will offer significant

computational advantage that will differentiate it from our competitors.

The

Dirac Dedicated Subscription will provide a customer with exclusive use of a Dirac EQC system from our datacenter without ever having

to wait for other users to complete their work nor having to worry about the time it will take to solve their problem. QCI is also offering

potential clients the opportunity to run problems on our EQC on an hourly-rate basis to demonstrate our computational value prior to

entering into a longer subscription. Our Dirac Introductory Rate, which can be used for proof of concept evaluation, is an example of

when this rate may apply.

Some

companies utilize a per transaction-based model. Quantum computers typically use “shots” (a shot is a single processing submission

or ‘run’) to measure usage on their machines and per shot models typically cost a small fraction of a cent for each shot.

Most quantum problems require hundreds of thousands of shots. While the cost per shot is very low, the cost to solve a problem can quickly

rise to hundreds or thousands of dollars. AWS is one of the larger “per shot” providers utilizing their AWS Braket

services for companies including IonQ, Rigetti, Oxford Quantum Circuits, and QuEra.

Usage

of the Dirac EQC is done using a problem solution model, which is different from most other quantum computers. Rather than measure the

number of shots made by our system; we solve the problem by finding the lowest ground state energy and measure the completion of the

solution in the number of seconds or minutes it takes to complete solving the problem. While subscription sales will be the primary strategy

moving forward – we have not ruled out providing a per usage based model by partnering with ‘per shot” providers such

as AWS Braket and Strangeworks.

Initially

the EQC subscription services are hosted at the Company’s data center in Hoboken, New Jersey. As usage grows, we may utilize other

data centers including Amazon Web Services (AWS) for datacenter services. Many large computing and datacenter companies like, Google

and Microsoft also sell access to third party Quantum Computers over their networks on a commission basis. While we are focused on selling

subscriptions on Dirac in our own datacenter, there may be a time where we also provide subscriptions through Google, Microsoft, and

Amazon through their Marketplaces.

In

addition to shared subscription services and dedicated subscription services, we intend in the future to provide to customers an on-premise

implementation of the Dirac EQC as customer demand grows and our service organization matures. There are multiple markets which will

require this type of delivery including the United States Government, United States Military and European Financial Organizations,

where European laws require customer data to be always be in the control of the financial institutions. There are only a few on

premise implementations of quantum computers today and they require commitments of tens of millions of dollars. While pricing has

not been determined for the Dirac on-premise implementation, we expect it will be very competitive with the few on-premise quantum implementations

available today from other firms.

As

a full stack quantum solutions provider, while selling subscriptions in some manner to Dirac EQCs will be the cornerstone of our

business model, providing professional services or quantum solutions support will likely be needed in many cases, especially

in the beginning of a customers’ quantum journey. We partner today with large management consulting companies as a way to scale

our business and we expect that consulting partners will continue to grow in numbers and as a percentage of our customers.

In addition, we plan to always provide a Quantum Solutions offering for customers that prefer to work directly with a full

stack provider and customers who are using cutting edge technologies that may not have become supported yet by our consulting

partners.

As

we evolve the LiDAR and sensing systems, imaging systems, and quantum-secured networking technologies into products, the models described

above will be evaluated to select the best pricing and routes to market for each new product. Some will likely use the existing direct

sale model that we are using for Dirac, some may use an OEM model for inclusion in other companies’ products, and others may

be sold through 1 or 2 tier distribution. Each product will be evaluated for the best route to market to maximize the shareholder

value based upon their individual product attributes.

Quantum

Photonic Applications

The

merger with QPhoton has broadened the Company’s technology portfolio and enables us to develop a group of closely related products

to EQC, based on our common core photonic technology. Products in development include:

Quantum

Optical Chips

Optical

chips will ultimately provide the greatest scalability and performance advantages for quantum information processing, sensing and imaging.

The Company is actively working on the specification and design for a dedicated quantum optical chip fabrication facility to develop

and produce Lithium Niobate optical chips (“Quantum Chips”) for quantum information processing and other single photon detection

and sensing applications. The Company believes there is an opportunity to benefit from the recently authorized CHIPS Act and will take

steps to establish a U.S.-based chip facility in 2023. The Company is evaluating multiple options for a facility site, as well as potential

federal, state and regional funding incentives to help finance the project and advance quantum technology innovation. Construction of

such a fabrication facility for the Quantum Chips may take several years and there is no assurance that the Company will be able to raise

the necessary funding

Quantum

Imaging

One

of the most exciting opportunities in development involves leveraging the ability to count single photons and filter their associated

wave functions precisely to obtain optical imaging through otherwise opaque and dense materials. Quantum imaging has the potential to

be a powerful supplement to modern reconstructed computerized tomography (CT) imaging applications, where tissue damage from high energy

radiation can and needs to be avoided. Optical chips will ultimately provide the greatest scalability and performance advantages for

quantum information processing, sensing and imaging. When all of the critical optical components can be “embedded” on a fully

integrated chip, the efficiency and fidelity of the photonic quantum technologies will be fully realized. A prototype quantum imaging

system has been built and is currently undergoing testing by the Company.

Cybersecurity

– Quantum Networks and Quantum Authentication

The

Cybersecurity field has been aware for some time of the potential threats and benefits of quantum computing resulting from the expectation

that quantum computers will eventually have the capability to can “break” any of the currently utilized non-quantum-based

encryption methods. However, effective cybersecurity goes well beyond encryption for protection. Effective cybersecurity requires a holistic

approach to protecting the enterprise. The Company believes that our quantum computing capabilities may have applications in encryption.

However, initially we are applying our quantum technologies to create secure transport layers (quantum networks) and endpoints (quantum

authentication) which will contribute greatly to the cybersecurity domain, beyond encryption. QCI has several patents in the area of

quantum-based technologies for protection of data at rest and in quantum private communication. QCI plans to begin commercial development

of quantum networking products in 2023 and partnerships are actively being explored.

Quantum

Remote Sensing – QLiDAR

Our

Quantum LiDAR (“QLiDAR”) can see through dense fog and provide image fidelity at great distances and through difficult environments

such as snow, ice, and water. Once again, by leveraging the power of quantum mechanics and single photon detection, LiDAR systems can

be greatly enhanced in their ability to measure at improved resolution and distances as well as extend these photonic signals to applications

in vibrometry for material stress analysis, particle size analysis, and potential remote sensing from aircraft, drones and even satellites.

QCI’s commercial development of QLiDAR applications commenced in early 2023 and partnerships are actively being explored.

Industry

Overview

We

operate in the large and global high-performance computing industry, which is comprised of hardware, software, and services for compute

intensive applications. The rapid adoption of technologies such as artificial intelligence, 3D imaging, and the Internet of Things (IoT),

have served to exponentially increase the generation of data, driving up the demand for high-performance computing. Estimates of the

size of this industry vary, but according to Grand View Research, the High-Performance computing market was valued at $39.1 billion in

2019 and is expected to reach a value of $53.6 billion by 2027, see Grand View Research - High Performance Computing Market Size Worth

$53.6 Billion By 2027, https://www.grandviewresearch.com/press-release/global-high-performance-computing-hpc-market (Information

contained on, or that can be accessed through, this website is not incorporated by reference in this Annual Report, and you should not

consider information on this website to be part of this Annual Report). The high-performance computing market is important for many industries,

including, but not limited to: IT, aerospace, healthcare, automotive, and e-commerce. Examples of compute intensive applications include

optimization, data management, analytics, and complex modeling. Quantum computing is expected to be relevant for similar verticals and

applications. According to a report from Allied Market Research, the global enterprise quantum computing market size was valued at $1.3

billion in 2020, and is projected to reach $18.3 billion by 2030, growing at a CAGR of 29.7% from 2021 to 2030, according to a published

report on the enterprise quantum computing market at https://www.alliedmarketresearch.com/enterprise-quantum-computing-market (Information

contained on, or that can be accessed through, this website is not incorporated by reference in this Annual Report, and you should not

consider information on this website to be part of this Annual Report). While the current quantum computing market comprises a fraction

of the broader High-Performance computing market, it is expected that quantum computers will unlock new applications that are unlikely

to be addressable by existing High-Performance computers comprised of leveraging classical processing units.

Quantum

computing is a nascent and rapidly developing technology ecosystem that has shown promise in delivering potentially disruptive computing

capabilities. We believe quantum computing’s immense compute capabilities qualify it as a subset of High-Performance Computing.

As quantum computing hardware continues to advance, we expect a corresponding growth in demand for software capable of leveraging the

compute capabilities of quantum computing hardware. We are developing quantum computing systems as well as hardware agnostic software

capable of delivering high-performance computing capabilities to various industries while mitigating dependency risks that may emerge

from a dominant quantum computing hardware vendor. As an early participant in this rapidly growing ecosystem, we believe we are well-positioned

to capture and drive a meaningful amount of this category growth. We believe there is further potential upside from quantum computing

and technology more broadly opening up new markets not captured in traditional high-performance computing market size estimates.

Competition

The

quantum computing industry is highly competitive and rapidly evolving, and will likely remain so for the foreseeable future. As this

industry continues to grow and mature, we expect a continued influx of new competitors, products, hardware advances, and new concepts

to emerge that can dramatically transform the industry and our business. Due to the high price point of quantum computing hardware today,

novel business models may emerge to adapt to consumer preferences in the high-performance computing industry. Our ability to evolve and

adapt rapidly over an extended period of time will be critical in remaining competitive. We perform a broad range of research and development

efforts to identify and position for the changing demands of future customers and users, industry trends, and competitive forces.

According

to research conducted by The Quantum Insider (https://thequantuminsider.com/data), there are over 700 companies working in various aspects

of quantum technology, with approximately 400 of these having a pure play focus on quantum computing, according to The Landscape of

the Quantum Start-up Ecosystem, October 18, 2022, https://epjquantumtechnology.springeropen.com/articles/10.1140/epjqt/s40507-022-00146-x

(Information contained on, or that can be accessed through, this website is not incorporated by reference in this Annual Report, and

you should not consider information on this website to be part of this Annual Report). In addition, The Quantum Insider has identified

approximately 400 quantum academic groups across many universities. These entities range in size from diversified global companies with

significant research and development resources such as IBM, Google, Intel, Microsoft, Honeywell and Amazon to recent market entrants

such as D-Wave Quantum, Rigetti Computing, IonQ, PsiQuantum, Xanadu and Infleqtion (formerly ColdQuanta), as well as smaller privately

funded development stage companies whose narrower product focuses may let them be more effective in deploying resources towards a specific

industry demand. In addition, we face competition from large research organizations funded by sovereign nations such as China, Russia,

Canada, Australia, the United Kingdom, and the European Union, and we believe additional countries will invest in quantum computing in

the future. We will continue to face competition from the existing high performance computing industry using classical (non-quantum)

computers.

We

believe competition in this market segment will intensify. Many of our competitors may have longer operating histories, significantly

greater financial, technical, product development and marketing resources, and greater name recognition. Our competitors could use

these resources to market or develop products or services that are more effective or less costly than any or all of our products or services.

Intellectual

Property

Our

intellectual property consists of patents, trademarks, and trade secrets. Our trade secrets consist of product formulas, research and

development, and unpatentable know-how, all of which we seek to protect, in part, by confidentiality agreements. To protect our intellectual

property, we rely on a combination of laws and regulations, as well as contractual restrictions. Federal trademark law protects our registered

trademarks. We also rely on the protection of laws regarding unregistered copyrights for certain content we create and trade secret laws

to protect our proprietary technology. To further protect our intellectual property, we enter into confidentiality agreements with our

executive officers and directors.

Trademarks

The

Company has one registered trademark, “QPhoton,” and has applied for four additional trademarks, all of which are being used

in commerce:

● QAmplify

● QGraph

● Qatalyst

● Dirac

Patents

The

Company has one granted United States patent.

Exclusive

License Agreement

QPhoton,

LLC has an exclusive license to seven patents issued to the Stevens Institute of Technology, pursuant to the license agreement by and

among the Company and The Trustees of The Stevens Institute of Technology (the “Licensor”), dated December 17, 2020. QPhoton,

LLC agreed to reimburse the Licensor for patent prosecution expenses in the amount of $125,041 and deliver to the Licensor an annual

report and quarterly report pursuant to the terms of the license agreement. As consideration for the license and other rights granted

under the license agreement, QPhoton, LLC agreed to pay the Licensor (i) $35,000 upon full execution of the license agreement, (ii) $28,000

each annual anniversary of the effective date of the license agreement, (iii) 9% of the membership units of QPhoton, LLC, and (iv) a

royalty of 3.5% of the net sales price of each license product sold or license by QPhoton, LLC and any affiliate and sublicensee. On

June 15, 2022, in anticipation of the closing of the QPhoton Merger (as defined below), the Licensor agreed to assign the license agreement

to the Company upon consummation of the QPhoton Merger.

Government

Regulation and Incentives

Financial

Algorithms

US

firms and FINRA members that use financial algorithms to conduct high frequency trading are subject to SEC and FINRA regulations that

govern their trading activities under long standing rules governing supervision and control practices to reduce the likelihood of market

disruptions and ensure effective communication between the firm’s compliance staff and its trading strategy personnel. Additional

regulation on financial algorithms has been proposed by the Commodity Futures Trading Commission (“CFTC”) aimed at limiting

the potential for financial algorithms and high frequency trading to disrupt markets. The proposed regulations would require firms using

such algorithms to implement pre-trade risk controls, limit self-trading and make the source code of the software programs available

to the government upon request. To the Company’s knowledge, these regulations, especially the mandatory source code disclosure

provisions, have been vigorously opposed by the industry and have not yet been implemented.

Encryption

The

U.S. government has historically tightly regulated the export of cryptographic technologies under the Arms Export Control Act and the

associated International Traffic in Arms regulations (ITAR) as a form of munition. The logic behind the export restrictions is that the

ability to secure information has great value to the military and intelligence agencies, and the US Government does not want those technologies

sold or distributed to foreign adversaries. These regulations were relaxed in 1996 by executive order, but restrictions are still in

place under the Export Administration Act that limit the export of some advanced encryption methods and technologies. Export of commercial

encryption products to certain designated countries and terrorist groups is restricted, as are exports of military quality encryption

technologies. Restrictions on encryption technology are in place in many other countries but the extent of regulation varies widely from

country to country. Domestically, encryption technology is largely unregulated but law enforcement, intelligence and investigative agencies

work closely with encryption technology developers to enable the US government to access encrypted data under certain conditions. We

believe that quantum encryption and decryption products can be marketed to U.S. government agencies but that export opportunities may

be limited. The National Security Agency (NSA) released the “Commercial National Security Algorithm Suite 2.0” (CNSA

2.0) Cybersecurity Advisory (CSA) to notify National Security Systems (NSS) owners, operators and vendors of the future quantum-resistant

(QR) algorithms requirements for NSS networks that contain or transfer classified information or are otherwise critical to military and

intelligence activities.

Incentives

In

December 2018, Congress passed, and President Trump signed, the National Quantum Initiative Act (the “Quantum Act”), which

was signed into law on December 21, 2018. The purpose of the Quantum Act is to “ensure the continued leadership of the United States

in quantum information science” and to develop a unified national strategy for researching quantum information science. The Quantum

Act authorizes a National Quantum Coordination Office inside the White House’s Office of Science and Technology Policy to

help coordinate research between agencies, serve as the federal point of contact and promote private commercialization of federal research

breakthroughs over the next decade. In addition, President Trump announced the formation of a National Quantum Initiative consisting

of key technology companies working in the field of quantum computing. The Company is a member of that Initiative and is also a member

of the Quantum Economic Development Council.

The

Quantum Act also authorized the creation of five National Quantum Information Science Research Centers within the Department of Energy

and research and education centers in the National Science Foundation. The Quantum Act also anticipated the eventual creation of industry

standards for QIS development, new research grant funding and increased collaboration with the private sector, to date those standards

and industry funding opportunities have not materialized.

In

August 2022 Congress passed, and President Biden signed, the Creating Helpful Incentives to Produce Semiconductors Act of 2022 (the

“CHIPS Act”). The CHIPS Act was designed to address the global computer chip shortage and attract chip manufacturing, and

innovation to the United States. The CHIPS Act is a $280 billion spending package aimed at encouraging the growth of the US-based semiconductor

industry. To assist in securing the domestic chip supply, the CHIPS Act provides $52.7 billion for American semiconductor research, development,

manufacturing, and workforce development. The Company is pursuing programs under the CHIPS Act as a potential avenue to finance a photonic

chip manufacturing facility.

Recent

Developments

QPhoton

Merger

On

May 19, 2022, the Company, Project Alpha Merger Sub I, Inc., a Delaware corporation (“Merger Sub I”), Project Alpha Merger

Sub II, LLC, a Delaware limited liability company (“Merger Sub II” and, together with Merger Sub I, the “Merger Subs”),

QPhoton, Inc., a Delaware corporation (“QPhoton”), and Yuping Huang, the principal stockholder of QPhoton (“Dr. Huang”),

entered into an Agreement and Plan of Merger (the “Merger Agreement”), pursuant to which the Company agreed to acquire QPhoton

through a series of merger transactions (collectively with the other transactions contemplated by the Merger Agreement, the “QPhoton

Merger”).

On

June 16, 2022, the Company, the Merger Subs, QPhoton and Dr. Huang, having met or waived all conditions precedent, consummated the closing

for the QPhoton Merger pursuant to the terms of the Merger Agreement (the “Closing”). At the Closing, Merger Sub I merged

with and into QPhoton, with QPhoton surviving the merger as a wholly-owned subsidiary of the Company, immediately after which QPhoton

merged with and into Merger Sub II, with Merger Sub II surviving the merger as a wholly-owned subsidiary of the Company (subsequently

renamed QPhoton LLC). The merger consideration paid to the stockholders of QPhoton (the “Merger Consideration”) consisted

of (i) 5,802,206 shares of Common Stock, (ii) 2,377,028 shares of Series B Preferred Stock, and (iii) warrants (the “Warrants”)

to purchase up to 7,028,337 shares of Common Stock.

In

connection with the QPhoton Merger, the Company and certain securityholders of QPhoton holding more than 50% of the outstanding shares

of QPhoton common stock (the “Key QPhoton Stockholders”) entered into a Stockholders Agreement (the “Stockholders Agreement”),

pursuant to which, among other things, following the Closing, (i) Dr. Huang (or, if Dr. Huang holds less than a majority of the shares

of Common Stock issued in the QPhoton Merger, the holders of a majority of the shares of Common Stock issued in the QPhoton Merger) is

entitled to designate three directors for nomination for election to the board of directors of the Company and (ii) each stockholder

party to the Stockholders Agreement agrees to vote in favor of and consent to each such designee in connection with each vote taken or

written consent executed in connection with the election of directors to the board of directors of the Company. The Stockholders Agreement

will terminate at such time as the Key QPhoton Stockholders hold less than 18% of the shares of Common Stock held by the Key QPhoton

Stockholders as of the Closing date.

In

connection with the QPhoton Merger, the Company and the stockholders of QPhoton immediately prior to the Closing entered into a Registration

Rights and Lock-Up Agreement (the “Registration Rights Agreement”), pursuant to which, among other things, the Company was

required to file a registration statement to register the resale of the shares of Common Stock to be issued in connection with the QPhoton

Merger (including the shares into which the Series B Preferred Stock is convertible and the Warrants are exercisable) (collectively,

the “Registrable Securities”). This Registration Statement was filed to comply with the Company’s obligations under

the Registration Rights Agreement. The stockholders party to the Registration Rights Agreement also have rights to require underwritten

shelf takedowns, subject to certain requirements and customary conditions.

The

stockholders party to the Registration Rights Agreement also agreed (i) until the six month anniversary of the Closing Date, not to transfer

the Registrable Securities held by them, and (ii) during the period between the six month anniversary of the Closing date and the first

anniversary of the Closing date, to transfer on any trading day no more than, in the aggregate, 10% of the average daily trading volume

of the Common Stock for then then-preceding five trading day period, in each case subject to certain exceptions.

On

June 14, 2022, in connection with the QPhoton Merger, the board of directors of the Company appointed Dr. Huang to serve as the Company’s

Chief Quantum Officer and as a member of the board of directors of the Company, effective as of the Closing Date. At the Closing, the

Company entered into an employment agreement (the “Huang Employment Agreement”) with Dr. Huang, whereby Dr. Huang assumed

the role of Chief Quantum Officer of the Company. The Huang Employment Agreement is for an indefinite term and may be terminated with

or without cause.

Pursuant

to the Huang Employment Agreement, Dr. Huang will receive an annual base salary of $400,000 (the “Base Salary”). Dr. Huang

shall be eligible to earn an annual cash bonus in an amount of up to thirty percent (30%) of Base Salary, subject to achieving certain

performance milestones that are to be established and approved by the board of directors of the Company. Pursuant to the Huang Employment

Agreement, Dr. Huang was granted a stock option to purchase up to 400,000 shares of the Company’s common stock (the “Huang

Stock Options”). The Huang Stock Options shall vest as follows (i) 100,000 options shall vest immediately upon grant (ii) 100,000

options shall vest on the 12-month anniversary of the date of grant (iii), 100,000 options shall vest on the 24-month anniversary of

the date of grant, and (iv) 100,000 options shall vest on the 36-month anniversary of the date of grant. Upon termination of Dr. Huang

without cause, the Company shall pay or provide to Dr. Huang severance pay equal to his then current monthly base salary for twelve (12)

months from the date of termination. As a full-time employee of the Company, Dr. Huang will be eligible to participate in all of the

Company’s benefit programs.

For

additional information related to this transaction, see the Company’s Current Report on Form 8-K filed with the Securities and

Exchange Commission on June 21, 2022 which is incorporated by reference herein.

Series

B Preferred Stock

On

June 14, 2022, in connection with the QPhoton Merger, the Company filed a Certificate of Designation (the “Certificate of Designation”)

with the Secretary of State of the State of Delaware designating 3,079,864 shares of preferred stock as the Series B Preferred Stock.

The following is a summary description of those terms and the general effect of the issuance of the shares of Series B Preferred Stock

on the Company’s other classes of securities:

Each

share of Series B Preferred Stock will initially be convertible into ten shares of Common Stock, subject to customary adjustments for

stock dividends, stock splits, reclassifications and the like. The Certificate of Designation provides that, unless and until stockholder

approval authorizing the issuance of the shares of Common Stock underlying the Series B Preferred Stock (the “Stockholder Approval”)

is obtained, no shares of Series B Preferred Stock may be converted into shares of Common Stock to the extent that such issuance, taken

together with the issuance of all other shares of Common Stock pursuant to the Merger Agreement (as defined above), would breach the

Company’s obligations under the Nasdaq listing rules.

Stockholder

Approval was obtained on September 21, 2022 and all outstanding shares of Series B Preferred Stock were automatically converted into

shares of Common Stock.

BV

Advisory Complaint

On August 15, 2022, BV Advisory Partners, LLC (the “Plaintiff”)

filed a complaint in the Court of Chancery of the State of Delaware naming the Company and certain of its directors and officers (among

others) as defendants (the “Lawsuit”). BV Advisory Partners, LLC v. Quantum Computing Inc., et al., C.A.

No. 2022-0719-VCG (Del. Ch.). The Plaintiff is seeking, among other relief, monetary damages for an alleged breach of the Note Purchase

Agreement between the Plaintiff and QPhoton, Inc., the predecessor in interest to QPhoton, LLC, a wholly-owned subsidiary of the Company,

as well as monetary damages for breach of an alleged binding letter of intent among Barksdale Global Holdings, LLC, Inference Ventures,

LLC and QPhoton, Inc. The Company believes that the Plaintiff’s claims have no merit and intends to defend itself vigorously.

Moreover, the Company believes that numerous alleged facts and characterizations set forth in the Plaintiff’s complaint are false,

misleading and intentionally designed to damage the Company’s reputation, and the Company categorically rejects those alleged facts

and characterizations. The Plaintiff’s key principal, Keith Barksdale, misrepresented his role with QPhoton, Inc. during the

early stages of the Company’s negotiations with respect to the merger with QPhoton. The Company believes that Mr. Barksdale

misrepresented his role in order to arrogate to Plaintiff and related parties an undue portion of the consideration payable to QPhoton’s

stockholders. On December 5, 2022 Plaintiff filed an amended complaint, and on December 19, 2022 the defendants filed a motion to dismiss

the amended complaint. On January 4, 2023 the Court of Chancery granted a briefing schedule order. Under the terms of the briefing schedule,

all briefs were to be filed on or before April 14, 2023. On March 24, 2023 Plaintiff filed a second amended complaint, and agreed to a

revised briefing schedule under which all briefs relating to Defendants’ motion to dismiss the second amended complaint must be

filed no later than May 12, 2023.

Unsecured

Promissory Note

On

September 23, 2022, Quantum Computing Inc. (the “Company”) entered into a note purchase agreement (the “NPA”)

with Streeterville Capital, LLC (the “Investor”), pursuant to which the Investor purchased an unsecured promissory note (the

“Note”) in the initial principal amount of $8,250,000.

The

Note bears interest at 10% per annum. The maturity date of the Note is 18 months from the date of its issuance (the “Maturity Date”).

The Note carries an original issue discount of $750,000, which is included in the principal balance of the Note. If the Company elects

Source: SEC EDGAR (public domain) · 10-K for the period ended 2022-12-31, filed 2023-03-30 · accession 0001213900-23-024218

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