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SolarWindow Technologies, Inc. WNDW US Equity

Materials · CIK 1071840 · FY ends Aug 31
$1.31
-0.53 (-28.80%)
USD · as of 2026-08-28 · marketstack

SolarWindow Technologies, Inc. (OTC: WNDW), an SEC filer in Industrial Organic Chemicals, closed at $1.31, -28.8%, on 2026-08-28, with a market cap of $86M and a return on equity of -40.6%. Institutional ownership, earnings history and filed financials are on the tabs below.

WNDW · 10-K · period ended 2020-08-31

← all WNDW documents
filed 2020-11-10 · 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

1

f10k_110920.htm

FORM 10-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K

☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended August 31, 2020

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ___________ to ___________

Commission file number 333-127953

SOLARWINDOW TECHNOLOGIES, INC.

(Exact name of registrant as specified in its charter)

(Address of principal executive offices) (Zip Code)

300 Main Street, Suite 6, Vestal, NY 13850

(Former name, former address and former fiscal year, if changed since last report)

(800) 213-0689

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act: None

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

N/A N/A N/A

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 and posted 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 if disclosure of delinquent filers pursuant

to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not be contained, to the best

of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form

10-K or any amendment to this Form 10-K. ☒

Indicate by check mark whether the registrant is a large accelerated

filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions

of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging

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

Large accelerated filer ☐ Accelerated filer ☐

Non-accelerated filer ☒ Smaller reporting company ☒

Emerging growth company ☐

If an emerging growth company, indicate by check

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

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

Indicate by check mark whether the registrant is

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

The aggregate market value of SolarWindow common

stock held by non-affiliates of the registrant as of the last day of our most recently completed second quarter on February 28,

2020 was $36,464,000.

As of November 9, 2020, 52,959,323 shares of common stock, par value

$0.001, were outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

None.

TABLE OF CONTENTS

SOLARWINDOW TECHNOLOGIES, INC.

ANNUAL REPORT ON FORM 10-K

FOR THE FISCAL YEARS ENDED AUGUST 31, 2020 and 2019

PART I PAGE

Item 1. Business 4

Item 1A. Risk Factors 11

Item1B. Unresolved Staff Comments 26

Item 2. Properties 26

Item 3. Legal Proceedings 26

PART II

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

Item 8. Financial Statements 34

Item 9A. Controls and Procedures 34

Item 9B. Other Information 35

PART III

Item 10. Directors, Executive Officers, and Corporate Governance 35

Item 11. Executive Compensation 40

Item 14. Principal Accounting Fees and Services 48

PART IV

Item 15. Exhibits, Financial Statement Schedules 50

SIGNATURES 55

INDEX TO FINANCIAL STATEMENTS F-1 to F-21

PART I

Forward-Looking Statements

This Annual Report on Form 10-K contains

forward looking statements. Forward-looking statements discuss matters that are not historical facts. Because they discuss future

events or conditions, forward-looking statements may include words such as “anticipate,” “believe,” “estimate,”

“intend,” “could,” “should,” “would,” “may,” “seek,” “plan,”

“might,” “will,” “expect,” “predict,” “project,” “forecast,”

“potential,” “continue” negatives thereof or similar expressions. Forward-looking statements contained

in this Report speak only as of the date of this report, are based on various underlying assumptions and current expectations about

the future and are not guarantees. Such statements involve known and unknown risks, uncertainties and other factors that may cause

our actual results, level of activity, performance or achievement to be materially different from the results of operations or

plans expressed or implied by such forward-looking statements.

Such forward-looking statements include statements

regarding, among other things, (a) the potential markets for our technologies, our potential profitability, and cash flows (b)

our growth strategies (c) expectations from our ongoing research and development activities (d) anticipated trends in the technology

and alternative energy industries (e) our future financing plans and (f) our anticipated needs for working capital. This information

may involve known and unknown risks, uncertainties, and other factors that may cause our actual results, performance, or achievements

to be materially different from the future results, performance, or achievements expressed or implied by any forward-looking statements.

These statements may be found at various places throughout this report including, but not limited to the discussions under Item

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

Actual events or results may differ materially from those discussed in forward-looking statements as a result of various factors,

including, without limitation, the matters described in this Form 10-K generally. In light of these risks and uncertainties, there

can be no assurance that the forward-looking statements contained in this filing will in fact occur. In addition to the information

expressly required to be included in this filing, we will provide such further material information, if any, as may be necessary

to make the required statements, in light of the circumstances under which they are made, not misleading.

Although forward-looking statements in this

report reflect the good faith judgment of our management, forward-looking statements are inherently subject to known and unknown

risks, business, economic and other risks and factors that may cause actual results to be materially different from those discussed

in these forward-looking statements. Many of those factors are outside of our control and could cause actual results to differ

materially from the results expressed or implied by those forward-looking statements. Accordingly, you are urged not to place undue

reliance on these forward-looking statements, which speak only as of the date of this report.

We assume no obligation to update any forward-looking

statements in order to reflect any event or circumstance that may arise after the date of this report, other than as may be required

by applicable law or regulation.

All references to “we,” “us,”

or “our,” refer to SolarWindow Technologies, Inc.

Item 1.Business

Background

We are a pre-revenue company developing proprietary

transparent electricity-generating coatings (“SolarWindowTM Coatings” or “LiquidElectricityTM Coatings”).

Our LiquidElectricityTM Coatings generate electricity by harvesting light energy from natural sun, artificial light, and low,

shaded, or reflected light conditions. We apply ultra-thin layers of LiquidElectricityTM Coatings to rigid glass, and flexible

glass and plastic surfaces where they transform otherwise ordinary surfaces into organic photovoltaic devices.

Potential applications of our LiquidElectricityTM

Coatings span multiple industries, including architectural, automotive, agrivoltaic (greenhouse agriculture), aerospace, commercial

transportation and marine.

We have achieved important milestones and overcome

major technical challenges in order to broaden the range of materials and products that we can coat to generate electricity. Our

goals in developing electricity-generating products have included ensuring transparency and esthetics, optimizing power generation,

and lowering the costs of our coatings materials and their related application.

We first coated rigid flat glass with our LiquidElectricityTM

Coatings to generate electricity. Numerous technological advancements over the past two years enabled us to fabricate panes of

flat glass layered with LiquidElectricityTM coatings at room temperature and ambient pressure; this process represents a significant

technical achievement which may provide manufacturing advantages over expensive and cumbersome high temperature and high positive

or negative pressure-sensitive manufacturing methods common to conventional solar photovoltaic manufacturing.

Among important field tests, LiquidElectricityTM

Coatings on flat glass have been successfully processed through the rigorous autoclave system for window glass lamination at a

commercial fabricator. At the fabricator’s facilities, glass panes layered with LiquidElectricityTM Coatings were subjected

to the extremely high heat and pressure of autoclave equipment used in commercial glass lamination. Subsequent performance testing

confirmed that glass with SolarWindowTM Coatings continued to produce power.

LiquidElectricityTM Coatings on glass

panes have also been subjected to more than 200 freeze/thaw cycles, yielding favorable performance. SolarWindowTM edge sealing

processes and materials contributed to the prevention of moisture-related damage, an important feature.

In addition to flat glass, we have successfully

applied our LiquidElectricityTM Coatings to generate electricity on flexible glass and plastics. On glass surfaces, our electricity-generating

SolarWindowTM Coatings could enable new and retrofit architectural applications such as windows for commercial towers, glass

walls and curtain walls, room dividers, and other related products. On flexible surfaces, our electricity-generating SolarWindowTM

products present applications in various industries, including: automotive, light and commercial trucks, recreational vehicles,

marine, aerospace and defense, agrivoltaics, and others.

Among our near-term product iterations, is

the electrification of glass surfaces. LiquidElectricityTM coatings could produce electricity-generating windows for potential

use in new construction and retrofit applications in commercial buildings, when applied using our proprietary processes and subsequently

fabricated into a window product.

In a recent demonstration in July 2020, LiquidElectricityTM

Coatings applied to otherwise ordinary glass panes resulted in the fabrication of a 9 square-foot SolarWindowTM array, our

largest and most transparent array, which displayed voltage and successfully powered a series of LED lights. In October 2020, we

released video footage of our electricity-generating coatings applied to glass, successfully powering LED lights while undergoing

testing under various simulated light conditions.

Currently, our LiquidElectricityTM Coatings

and SolarWindowTM products are under development with support from commercial contract firms who provide expertise in specialty

chemistry and coatings processes, and at one of the most respected and advanced solar-photovoltaic research institutions in the

world, the U.S. Department of Energy’s (“DOE”) National Renewable Energy Laboratory (“NREL”),

through a Cooperative Research and Development Agreement (“CRADA”).

Additionally, we work on specific advancements

to various aspects of SolarWindowTM manufacturing-related processes with NREL and Argonne National Laboratory. This ongoing

work was initiated after SolarWindow was awarded our first-ever DOE Grant for Advanced Manufacturing. Specifically, our work is

conducted through an Advanced Materials Manufacturing Cooperative Research and Development Agreement (“AMM CRADA”)

from the DOE Office of Energy Efficiency and Renewable Energy’s Advanced Manufacturing Office, and the Roll-to-Roll Advanced

Materials Manufacturing Consortium, led by Oak Ridge National Laboratory, partnering with Argonne National Laboratory, Lawrence

Berkeley National Laboratory, and NREL.

Beyond research and development, our commercial

strategy is to apply LiquidElectricityTM Coatings to existing third-party materials or product surfaces, to create electricity-generating

products which could become self-powered, or colloquially, “self-charging”. In furtherance of our strategy, over the

past year we have strengthened our management team, established the SolarWindow Innovation Group, and expanded our US operations

to Asia.

In October 2020, we announced the opening of

offices in Seoul, South Korea and the appointment of management and operations personnel in the US and South Korea to pursue commercial

partnerships for our Company so as to enable productization, manufacturing, and marketing of our technologies and products.

Our commercial development efforts in the US

and Asia include seeking technology, product licensing and joint venture arrangements with research institutions, commercial partners,

manufacturing and fabrication facilities, and organizations with established technical competencies, market reach, and distribution

networks in targeted industries.

Our proprietary electricity-generating coatings

and associated SolarWindowTM technologies are the subject of thirty (30) trademarks and over sixty (60) U.S. and international

patents, either granted or in-process. See Intellectual Property, below.

We believe that our efforts have already produced

a basis for these applications. Our planned productization and commercialization of SolarWindowTM technologies will

require significant further product development, fabrication, testing, and validation. In addition to our technology development

CRADA and AMM CRADA, and engagements with specialty contract groups, we anticipate the need for product development partnerships

with commercial partners in order to ascertain the viability of our technologies and products, currently under development.

Our SolarWindowTM technologies and products,

currently under development, use our proprietary chemistries and application processes in order to generate electricity on glass

and plastics. Our ongoing research and product development requires the commitment of significant resources to support the extensive

invention, design, engineering, testing, prototyping, and intellectual property initiatives carried-out by our contract engineers,

scientists, and consultants.

We cannot accurately predict the amount of

funding or the time required to successfully commercialize SolarWindowTM products. The actual cost and time required to commercialize

our SolarWindowTM technology may vary significantly depending on, among other things, the results of our product development

efforts; the cost of developing, acquiring, or licensing various enabling technologies; changes in the focus and direction of our

business or product development plans; competitive and technological advances; the cost of patent filing, prosecuting, defending

and enforcing claims; demonstrating compliance with regulations and standards; and manufacturing, marketing and other costs that

may be associated with product fabrication. Because of this uncertainty, even if financing is available to us, we may secure insufficient

funding to effectuate our business and/or product development plans.

The Market Opportunity for our SolarWindowTM Coatings

Based on our market research, there are no

commercially marketed electricity-generating products available for sale in the United States which provide the functionality,

features, esthetics, and adaptability of SolarWindowTM Coatings.

Our markets include building window and glass

applications, referred to as “architectural flat glass” and “fabricated glass products.” Flat glass is

extensively used in the architecture industry in applications such as windows, partitions, and facades. One third-party glass

industry report, published in February 2020, by Grand View Research, Inc., projects that the global flat glass market is expected

to reach $202.9 billion by 2027, growing at a revenue-based compounded annual growth rate (“CAGR”) of 7.3%.

We are also targeting applications for our LiquidElectricityTM

Coatings in automotive, light and commercial trucks, recreational vehicles, marine, and aerospace and defense sectors, among others.

We believe that the rising demand for electric propulsion and autonomous piloting in these segments presents a timely opportunity

for our electricity-generating technologies.

Additionally, the agrivoltaics market for our

electricity-generating coatings includes the smart greenhouse market, valued at $1.37 billion in 2019 and projected to reach $3.23

billion by 2027, growing at a CAGR of 11.4% from 2020 to 2027. In addition to these smart greenhouses which monitor and control

the growth condition of plants and optimize the growing process of the plants, we believe that conventional greenhouse structures,

both new and existing, present commercial opportunities for the application of SolarWindow to these structures.

We believe that our addressable markets in

each of the forgoing segments are fractional, yet may present viable commercial opportunities.

Our Competitive Strengths

We believe that the following strengths of

our SolarWindowTM Coatings and technologies should enable us to compete successfully in the alternative and renewable energy

industries:

Our Business Strategy

As noted, our commercial development efforts

in the US and Asia include seeking technology, product licensing and joint venture arrangements with research institutions, commercial

partners, manufacturing and fabrication facilities, and organizations with established technical competencies, market reach, and

distribution networks in targeted industries. Key elements of our business strategy to implement the forgoing include:

Competition for SolarWindowTM Technology and Products

The solar PV industry is highly competitive

and such competition is increasing as the number of participants in the industry continues to grow. Although we are not aware of

other products utilizing technology substantially similar to SolarWindowTM technology, numerous solar cell technologies have

been developed, or are being developed, by a number of companies, from which products may be derived and ultimately compete with

the SolarWindowTM Products.

Such technologies include, but are not necessarily

limited to, the use of organic materials, advanced crystalline silicon thin film concepts, amorphous silicon, cadmium telluride,

copper-indium-gallium-selenide, titanium dioxide, and copper indium di-selenide, and others to generate electricity from sunlight.

Given sufficient time, investment and advances in manufacturing technologies, any of these competing technologies may achieve lower

manufacturing costs, superior performance, or greater market acceptance than SolarWindowTM Products, currently under development.

We face competition from many companies, major

universities and research institutions in the United States and abroad. Many of our competitors have substantially greater resources,

experience in conducting research, experience in obtaining regulatory approvals for their products, operating experience, research

and development and marketing capabilities name recognition and production capabilities. We will face competition from companies

marketing existing products or developing new products which may render our technologies (and hence future products) obsolete.

The descriptions of the products and technologies

being developed or marketed by our competitors listed below have been taken from publicly available documents or reports filed

by these companies:

These companies may have numerous competitive

advantages, including:

· Significantly greater name recognition;

§ established distribution networks;

§ more advanced technologies and product development;

§ processes that are operational and manufacturing prototype or final products;

If our competitors were to succeed in developing

products that are more effective in producing electrical energy at a lower cost than SolarWindowTM technology, some or all

of SolarWindowTM Products or our technology could be rendered obsolete and non-competitive. Accordingly, in addition to our

research and development efforts, we have undertaken a public relations, advertising, and market access outreach programs designed

to establish our “brand” name recognition early on in our corporate development; we intend to continue to develop and

market our brand name pending commercialization of products, if any, we may derive from our research and development efforts. We

believe our strategy ultimately will facilitate the marketing, distribution and public acceptance of any products we may derive

from our research and development efforts, if and when any applicable regulatory approval is received.

Our commercial success will depend on our ability

and the ability of our manufacturing partners, licensee or sub-licensees, if any, to compete effectively in product development

areas such as, but not limited to: safety, reliability, availability, price, marketing, distribution and patent position.

Our competitive position in the market will

also depend on our ability to attract and retain qualified personnel, to obtain patent protection, develop proprietary products

and processes, protect our intellectual property rights, and to secure sufficient capital resources required during the often-substantial

period between technology development and commercial sales.

An important factor will be the timing of market

introduction of any SolarWindowTM products we develop. Accordingly, the speed with which we can develop SolarWindowTM

products, complete safety approvals and ultimately supply commercial quantities of any products we develop to the market is important.

Proprietary Assets

Intellectual Property

The success of our business depends, in

part, on our ability to maintain and protect our proprietary technologies, information, processes, and know-how. We rely

primarily on patent, trademark, copyright and trade secrets laws in the U.S. and similar laws in other countries,

confidentiality agreements and procedures and other contractual arrangements to protect our technologies and products.

As of August 31, 2020, our proprietary

electricity-generating coatings and associated SolarWindowTM technologies are the subject of more than 30 trademarks and

over 60 U.S. and international patents, granted or in-process. Our patent filings include five (5) granted patents in the

United States, while all in-process patent filings include U.S. and foreign jurisdictions. In preparation for productization

and future commercial sales, our 30 trademarks have been established for the Company’s use in commerce. Our issued

patents are scheduled to expire between November, 2032 and March, 2033, and may or may not be basis for filing continuations.

We continually assess opportunities to seek patent protection for those aspects of our technology, designs, and methodologies

and processes that we believe may provide us with significant competitive advantages or additional commercial opportunities.

We believe that many elements of LiquidElectricityTM Coatings and SolarWindowTM processes, technologies and

products involve proprietary know-how, technology, or data that are not covered by patents or patent applications, including

but not limited to technical processes, equipment, design architecture, algorithms, and procedures. Accordingly, we rely on

trade secret protection and confidentiality agreements to safeguard our interests with respect to proprietary know-how that

is not patentable and processes for which patents are difficult to enforce.

Our commercial success will depend in part on

our ability to obtain and maintain patent and other proprietary protection for our technology, inventions and improvements; to

preserve the confidentiality of our trade secrets; to defend and enforce our proprietary rights, including any patents we now own

or that we may own in the future; and to operate without infringing on the valid and enforceable patents and other proprietary

rights of third parties.

Government Regulation

SolarWindowTM technology may be subject

to certain government regulations and standards. Our ability to remain viable will depend on favorable government decisions at

various stages of the technology’s development by various agencies. From time to time, legislation is introduced that could

significantly change the statutory or regulatory provisions governing our research and product development processes, as well as

approval of the manufacturing and marketing of any products derived from such research and development activities.

The production and marketing of SolarWindowTM

technology derived products would be subject to existing and future safety & health regulations and standards in the United

States and South Korea.

Current safety & health requirements and

standards for electrical products can include, but may not be limited to, Occupational Safety and Health Administration regulations,

National Electrical Code as approved as an American National Standard by the American National Standards Institute or ANSI/NFPA-70,

certification by Underwriters Laboratories and the Society of Automotive Engineers, and compliance with State, Federal, and local

building codes. These regulations are subject to change, and our ability to remain viable is contingent upon successfully satisfying

regulatory requirements as stipulated by these agencies and/or others as the development of SolarWindowTM technology evolves.

We may be additionally required to comply with similar regulations and standards in South Korea.

Employees and Consultants

The Company utilizes the services of full-time

employees as well as part-time employees and consultants on a contract basis. As of October 31, 2020, we had three (3) full-time

employees and seven (7) part-time employees and consultants. Our employees are located in the United States, Canada and South Korea.

Our full-time employees include Jatinder S.

Bhogal our President and Chief Executive Officer, John A. Conklin our Chief Technology Officer, and James Whitaker our Principal

R&D Scientist.

We have employer sponsored health and dental

plans available to form W-2 based employees. Additionally, from time-to-time, the Company grants stock options to employees on

a discretionary basis. None of our employees are covered by a collective bargaining agreement. We believe our relations

with our employees are good.

Other Information

Our website address is www.solarwindow.com. We

make available free of charge through our website our Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports

on Form 8-K and amendments to those reports filed or furnished pursuant to the Securities Exchange Act of 1934, as amended, as

soon as reasonably practicable after we electronically file such material with, or furnish it to, the SEC. The information accessible

through our website is not a part of this Annual Report on Form 10-K.

The public may also read and copy any materials

we file with the United States Securities and Exchange Commission (“SEC”) on the SEC’s website at www.sec.gov

which site contains reports, proxy and information statements, and other information regarding issuers, such as us, that file electronically

with the SEC. All statements made in any of our filings, including all forward-looking statements, are made as of the date of the

document(s) in which the statement is included, and we do not assume or undertake any obligation to update any of those statements

or documents unless we are required to do so by law.

The Company’s executive office

is located at 430 Park Avenue, Suite 702, New York, NY 10022. The Company’s telephone number is (800) 213-0689.

Stockholder Communications

Stockholders who wish to communicate with the

Board may do so by addressing their correspondence to the Board at SolarWindow Technologies, Inc., Attention: Jatinder S. Bhogal

or Justin Frere, 430 Park Avenue, Suite 702, New York, NY 10022. The Board will review and respond to all correspondence received,

as appropriate.

Item1A. Risk Factors

RISK FACTORS

The following risk factors and the forward-looking statements

elsewhere in this Report on Form 10-K should be read carefully in connection with evaluating the business of the Company. A

wide range of events and circumstances could materially affect our overall performance and our results of operations, and therefore,

an investment in us is subject to risks and uncertainties. In addition to the important factors affecting specific business operations

and the financial results of those operations identified elsewhere in this Annual Report on Form 10-K, the following important

factors, among others, could adversely affect our operations. While each risk is described separately below, some of these risks

are interrelated and it is possible that certain risks could trigger the applicability of other risks described below. Also, the

risks and uncertainties described below are not the only ones that we face. Additional risks and uncertainties not presently known

to us, or that are currently deemed immaterial, could also potentially impair our overall performance, the performance of particular

businesses and our results of operations. These risk factors may be amended, supplemented or superseded from time to time in filings

and reports that we file with the SEC in the future.

Risks Related To Our Business

We have experienced significant losses,

have not generated any revenues and expect losses to continue for the foreseeable future.

We have not generated any revenue since inception

and do not expect to generate any substantial amounts of revenue for the foreseeable future. We had a net loss of $7,353,062 and

$6,887,678 for our fiscal years ended August 31, 2020 and 2019.

The sale by our stockholders of restricted

shares, either pursuant to a resale prospectus or Rule 144, may adversely affect our ability to raise the funds we will require

to effectuate our business plan.

As of August 31, 2020, we had 52,959,323 shares

issued and outstanding, of which 31,306,805 are deemed “restricted” or “control” securities within the

meaning of Rule 144, as promulgated under the Securities Act (“Rule 144”). The possibility that substantial

amounts of our common stock may be sold into the public market, either under Rule 144, or pursuant to a resale registration statement,

may adversely affect prevailing market prices for the common stock and could impair our ability to raise capital in the future

through the sale of equity securities because of the perception that future stock sales could decrease our stock price and because

of the availability of resale shares to those interested in investing in our common stock.

We will require additional financing

in the future to expand operations into advanced stages of product development and fabrication, and failure to obtain such financing

would have a material adverse effect on our business, operating results, financial condition and prospects.

We are currently in the advanced stages of

our research and early stages of product development and have come to the point where larger, faster, and more precise equipment

is necessary for development to continue and to be able to come to market with a commercially viable product. On November 26, 2018,

the Company completed a self-directed offering of equity securities resulting in proceeds of $19,800,000. Based on management’s

assessment, the Company has sufficient cash to meet its funding requirements over the next twelve months following the issuance

of this Annual Report, to meet product development and fabrication goals.

We have experienced and continue to experience

negative cash flows from operations. We expect that we will need to raise substantial additional capital to accomplish our business

plan in future years. We expect to seek additional funding through financial or strategic investors. If adequate funds are not

available on reasonable terms, or at all, it would result in a material adverse effect our business, operating results, financial

condition and prospects. In particular, the Company may be required to delay; reduce the scope of or terminate its research and

development programs; sell rights to its SolarWindowTM technology or other technologies or products based upon these technologies;

or license the rights to these technologies or products on terms that are less favorable to us than might otherwise be available.

If we raise additional funds by issuing equity

or debt securities, further dilution to stockholders may result and new investors could have rights superior to existing stockholders.

Even if financing is available to us,

because we cannot currently estimate the amount of funds or time required to commercialize our technologies, we may secure less

funding than is actually required to effectuate our business plan.

We are currently in the advanced stages of

our research and early stages of product development. We have come to the point where larger, faster, and more precise equipment

is necessary for all facets of technology and product development to continue and to be able to come to market with a commercially

viable product. We, however, cannot accurately predict the amount of funding or the time required to successfully commercialize

the SolarWindowTM technology. The actual cost and time required to commercialize these technologies may vary significantly

depending on, among other things, the results of our research and product development efforts; the cost of developing, acquiring,

or licensing various enabling technologies, changes in the focus and direction of our research and product development programs;

competitive and technological advances; the cost of filing, prosecuting, defending and enforcing claims with respect to patents;

the regulatory approval process; process manufacturing; marketing and other costs associated with commercialization of these technologies.

Because of this uncertainty, even if financing is available to us, we may secure insufficient funding to effectuate our business

plan.

Due to the fact that all but one of our

five directors conduct outside business activities and are not our employees, attention and efforts will not be focused solely

on our business activities which may hinder our achieving our business objectives.

Currently we have five directors, only one

of whom is an employee. Mr. Jatinder S. Bhogal, our President and Chief Executive Officer, does and will continue to provide his

full-time efforts to our business activities. While our four (4) other Directors intend to devote as much time as necessary to

the success and development of SolarWindowTM technology, currently each has other business interests or employment obligations

requiring their time and attention. While each has generally agreed to provide such time and attention to our business activities

as may be reasonably required, and have done so to date, there can be no assurance that their priorities will not shift in the

future and that the amount of time that each devotes to our activities will be sufficient for us to meet our business objectives.

In the event that their outside interests begin to take precedence over their positions in with the Company, our business will

suffer and may adversely impact our goal of achieving profitability through the commercialization of SolarWindow. In this event,

if effective corrective action is not taken, investors could lose all or part of their investment.

The success of our research and development

activities is uncertain. If such efforts are not successful, we will be unable to generate revenues from our operations and we

may have to cease doing business.

Commercialization of the SolarWindowTM

technology will require significant further research, development and testing as we must ascertain whether the SolarWindowTM

technology can form the basis for a commercially viable technology or product. If our research and development fails to prove the

commercial viability of the SolarWindowTM technology, we may need to abandon our business model and/or cease doing business,

in which case our shares may have no value and you may lose your investment. We anticipate remaining engaged in technology and

initial product development for (a) specific product(s) through at least December 2021.

The development of the SolarWindowTM

technology is subject to the risks of failure inherent to the development of any novel technology.

Ultimately, the development and commercialization

of the SolarWindowTM technology is subject to a number of risks that are particular to the development and commercialization

of any novel technology. These risks include, but are not limited to, the following:

If we ultimately do not obtain the necessary

regulatory and safe operation approvals for the commercialization of the SolarWindowTM technology, we will not achieve profitable

operations and your investment may be lost.

In order to commercialize the SolarWindowTM

technology, we may need to obtain regulatory approval from various local, state, federal or international agencies; or approval

from global safety certifying organizations that will certify safe operation of our products. At this time, we do not have a product

to be submitted for regulatory or safe operating approval. The process for obtaining these approvals may be time consuming and

costly, and there is no guaranty that we will be able to obtain such approvals. The failure to obtain any necessary approvals could

delay or prevent us from achieving revenue or profitability, which could result in the partial or total loss of your investment.

Our ability to operate profitably is

directly related to our ability to develop, protect and perfect rights in and to our proprietary technology.

We rely on a combination of trademark, trade

secret, nondisclosure, know-how, copyright and patent law to protect our SolarWindowTM technology, which may afford only limited

protection.

We may initiate claims or litigation against

third parties for infringement of our proprietary rights or to establish the validity, scope or enforceability of our proprietary

rights. Any such claims could be time consuming, result in costly litigation, or force us to enter into royalty or license agreements

rather than dispute the merits of such claims, requiring us to pay royalties and/or license fees to third parties. There is always

a risk that patents, if issued, may be subsequently invalidated, either in whole or in part and this could diminish or extinguish

protection for any technology we may license or may adversely affect our ability to fully commercialize our technologies.

We generally require our employees, consultants,

advisors and collaborators to execute appropriate agreements with us, regarding the confidential information developed or made

known to such persons during the course of their engagement by us. These agreements provide that any proprietary technologies developed

during such engagement are owned by us and that confidential information pertaining to such technologies will be kept confidential

and not disclosed to third parties except in specific circumstances. These agreements also provide for the assignment to us by

any such person of any patents issued with respect to any such technologies. If these provisions are breached, we may not be able

to fully perfect our rights to the technologies in question, and in some instances, we may not have an appropriate remedy available

for the damages that we may incur as a result of any such breach.

Our proprietary rights may not adequately

protect our technologies and products.

Our commercial success will depend, in part,

on our ability to obtain patents and/or maintain adequate protection for our technologies and products in the United States and

other countries. We will be able to protect our proprietary rights from unauthorized use by third parties only to the extent that

our proprietary technologies and products are covered by valid and enforceable patents or are effectively maintained as trade secrets.

We intend to apply for additional patents for

our SolarWindowTM technologies, applications, processes, and products, as we deem appropriate. We may, however, fail to apply

for patents on important technologies, products, or processes in a timely manner, if at all. Our existing patents and any future

patents we obtain may not be sufficiently broad to prevent others from practicing our technologies or from developing competing

products, processes, or technologies. In addition, the patent positions of alternative energy technology companies are highly uncertain

and involve complex legal and factual questions for which important legal principles and regulations or policies remain unresolved.

As a result, the validity and enforceability of our patents cannot be predicted with certainty. In addition, we cannot guarantee

that:

· we were the first to file patent applications for these inventions;

· any of our pending patent applications will result in issued patents;

· any of our patents will be valid or enforceable;

The actual protection afforded by a patent

varies on a product-by-product basis, from country to country and depends on many factors, including the type of patent, the scope

of its coverage, the availability of regulatory related extensions, the availability of legal remedies in a particular country

and the validity and enforceability of the patents. Our ability to maintain and solidify our proprietary position for our products

will depend on our success in obtaining effective claims and enforcing those claims once granted. Our issued patents and those

that may be issued in the future, or those licensed to us, may be challenged, invalidated, unenforceable or circumvented, and the

rights granted under any issued patents may not provide us with proprietary protection or competitive advantages against competitors

with similar products. We also rely on trade secrets to protect some of our technology, especially where it is believed that patent

protection is inappropriate or unobtainable. However, trade secrets are difficult to maintain. While we use reasonable efforts

to protect our trade secrets, our employees, consultants, contractors or scientific and other advisors may unintentionally or willfully

disclose our proprietary information to competitors. Enforcement of claims that a third party has illegally obtained and is using

trade secrets is expensive, time consuming and uncertain. In addition, non-U.S. courts are sometimes less willing than U.S. courts

to protect trade secrets. If our competitors independently develop equivalent knowledge, methods and know-how, we may not be able

to assert our trade secrets against them and our business could be harmed.

We may not be able to protect our intellectual

property rights throughout the world.

Filing, prosecuting and defending patents on

all of our products in every jurisdiction would be prohibitively expensive. Competitors may use our technologies in jurisdictions

where we have not obtained patent protection to develop their own products. These products may compete with our products and may

not be covered by any patent claims or other intellectual property rights.

The laws of some non-U.S. countries do not

protect intellectual property rights to the same extent as the laws of the United States, and many companies have encountered significant

problems in protecting and defending such rights in foreign jurisdictions. The legal systems of certain countries, particularly

certain developing countries, do not favor the enforcement of patents and other intellectual property protection, which could make

it difficult for us to stop the infringement of our patents. Proceedings to enforce our patent rights in foreign jurisdictions

could result in substantial cost and divert our efforts and attention from other aspects of our business.

If we fail to protect our intellectual

property rights, our competitors may take advantage of our ideas and compete directly against us.

Our success will depend, to a significant degree,

on our ability to secure and protect intellectual property rights and enforce patent and trademark protections relating to our

technology. While we believe that the protection of patents and trademarks is important to our business (and as a result we have

over 90 U.S. and International patent, and trademark filings), we also rely on a combination of copyright, trade secret, nondisclosure

and confidentiality agreements, know-how and continuing technological innovation to maintain our competitive position. From time

to time, litigation may be advisable to protect our intellectual property position. However, these legal means afford only limited

protection and may not adequately protect our rights or permit us to gain or keep any competitive advantage. Any litigation in

this regard could be costly, and it is possible that we will not have sufficient resources to fully pursue litigation or to protect

our intellectual property rights. This could result in the rejection or invalidation of our existing and future patents. Any adverse

outcome in litigation relating to the validity of our patents, or any failure to pursue litigation or otherwise to protect our

patent position, could materially harm our business and financial condition. In addition, confidentiality agreements with our employees,

consultants, customers, and key vendors may not prevent the unauthorized disclosure or use of our technology. It is possible that

these agreements will be breached or that they will not be enforceable in every instance, and that we will not have adequate remedies

for any such breach. Enforcement of these agreements may be costly and time consuming. Furthermore, the laws of foreign countries

may not protect our intellectual property rights to the same extent as the laws of the United States.

We may be accused of infringing the intellectual

property rights of others.

We cannot guarantee that we will not become

the subject of infringement claims or legal proceedings by third parties with respect to our current or future technology developments.

Any such claims could be time consuming, result in costly litigation and could ultimately lead to a determination that the SolarWindowTM

technology, or any of its derivatives, infringe on a third party's patent rights.

If we fail to obtain additional licenses

in the future required to maintain our rights to market products developed, if any, we may need to curtail or cease operations.

We may not retain all rights to developments,

inventions, patents and other proprietary information resulting from any collaborative arrangements, whether in effect as of the

date hereof or which may be entered into at some future time with third parties. As a result, we may be required to license such

developments, inventions, patents or other proprietary information from such third parties, possibly at significant cost to us.

Our failure to obtain and maintain any such licenses could have a material adverse effect on our business, financial condition

and results of our operations. In particular, the failure to obtain a license could prevent us from using or commercializing our

technology.

Compliance with environmental regulations

or dealing with harmful or hazardous materials involved in our research and development, may require us to divert our limited capital

resources.

Our research and product development programs

involve the handling of chemicals. These chemicals have the potential to be harmful or hazardous to human health and/or the environment.

Accordingly, we may become subject to federal, state and local laws and regulations governing the use, handling, storage and disposal

of dangerous and hazardous materials. If violations of environmental, and/or safety & health laws or standards occur, we could

be held liable for damages, penalties and costs of remedial actions. These expenses or this liability could have a significant

negative impact on our business, financial condition and results of operations. We may unintentionally violate environmental, and/or

safety & health laws or standards in the future as a result of human error, equipment failure or other causes. Environmental,

and safety & health laws and standards could become more stringent over time, imposing greater compliance costs and increasing

risks and penalties associated with violations. We may be subject to potentially conflicting and changing regulatory agendas of

political, business, environmental, or safety & health groups. Changes to or restrictions on permitting requirements or processes,

harmful or hazardous material storage, or chemical handling might require an unplanned capital investment or relocation of our

research or product development programs. Failure to comply with new or existing laws or regulations, or failing to plan for possible

changes in these laws could harm our business, financial condition and results of operations. Currently, we do not have any insurance

coverage with respect to damages or liabilities we may incur as a result of these activities.

In seeking to acquire or develop technologies,

we are operating in highly competitive markets and our competitors have several competitive advantages over us.

Our commercial success will depend on our ability

to compete effectively in product development areas such as, but not limited to, building integration, safety, efficacy, ease of

use, customer compliance, price, marketing and distribution. Our competitors may succeed in developing products that are more effective

than any products derived from our research and development efforts or that would render such products obsolete and non-competitive.

The alternative and renewable energy industry is characterized by intense competition, rapid product development and technological

change. Most of the competition that we encounter is expected to come from companies, research institutions and universities who

are researching and developing technologies and products similar to, or are competitive with, any technology we may develop.

These companies may have several competitive

advantages, including:

· significantly greater name recognition;

· established relations with customers;

· established distribution networks;

· more advanced technologies and product development;

· has the ability to endure potentially prolonged patent litigation.

As a result, we may not be able to compete

effectively against these companies or their products.

Any products developed from our SolarWindowTM

technology will face competition from other companies producing solar power and/or energy harvesting or storage products.

The solar power market is intensely competitive

and rapidly evolving.

Some of our competitors are better capitalized,

have more employees, and have established market positions than SolarWindow. If we fail to attract and retain customers and establish

a successful distribution network for our solar products, we may be unable to achieve adequate sales and market share. There are

a number of major multi-national corporations that produce solar power and alternative energy products, which may be competitive

with those that we are seeking to develop, including Heliatek, Dyetec Solar, Dysol, Solarmer Energy, BP Solar, Kyocera Solar, Sharp,

GE, Mitsubishi, Solar World AG, Sanyo, Ubiquitous Energy, Oxford PV, ONYX Solar, Next Energy Technologies, and others. We also

expect that future competition will include new entrants to the solar power market offering new technological solutions. Further,

many of our competitors are developing and are currently producing products based on new solar power and alternative energy technologies

that may have a cost basis similar to, or lower than, our SolarWindowTM Product projected costs.

Technological changes could render our

products uncompetitive or obsolete, which could prevent us from achieving market share and sales.

Our failure to refine or advance our technologies,

and to develop and introduce new products could cause our products to become uncompetitive or obsolete, which could prevent us

from achieving market share and sales. The alternative and renewable energy industry is rapidly evolving and highly competitive.

We will need to invest significant financial resources in additional technology research & development, and product development

to keep pace with technological advances in the industry and to compete in the future; we may be unable to secure such financing.

We believe that a variety of competing solar and alternative or renewable energy technologies may be in development by other companies

that could result in lower manufacturing costs and/or higher product performance than those expected for our products. Our development

efforts may be hindered or rendered obsolete by the technological advances of others, and other technologies may prove more advantageous

for the commercialization of transparent electricity-generating products.

Source: SEC EDGAR (public domain) · 10-K for the period ended 2020-08-31, filed 2020-11-10 · accession 0001171843-20-007829

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