NOCOPI TECHNOLOGIES INC

Item 9.01 Financial Statements and Exhibits (a) Financial Statements of Business Acquired. The historical audited financial statements of Polymeric U.S., Inc. as of and for the years ended December 31, 2025 and 2024, as well as the accompanying notes thereto, are filed hereto as Exhibit 99.1 and incorporated herein by reference. The historical unaudited condensed financial statements of Polymeric U.S., Inc. as of March 31, 2026 and for the three months ended March 31, 2026 and 2025, as well as the accompanying notes thereto, are filed hereto as Exhibit 99.2 and incorporated herein by reference. (b) Pro Forma Financial Information. The unaudited pro forma condensed combined balance sheet of the Company as of March 31, 2026, the unaudited pro forma condensed combined statements of operations of the Company for the three months ended March 31, 2026 and for the year ended December 31, 2025, and the notes related thereto, are filed as Exhibit 99.3 hereto and incorporated herein by reference. (d) Exhibits. Exhibit No. Description of Exhibit ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────── 23.1 Consent of Aprio, LLP, Independent Auditor. 99.1 Audited Financial Statements of Polymeric U.S., Inc. as of and for the years ended December 31, 2025 and 2024. 99.2 Unaudited Financial Statements of Polymeric U.S., Inc. as of and for the three months ended March 31, 2026 and 2025. 99.3 Unaudited Pro Forma Condensed Combined Balance Sheet of the Company as of March 31, 2026 and Unaudited Pro Forma Condensed Combined Statements of Operations of the Company for the three months ended March 31, 2026 and for the year ended December 31, 2025. 104 Cover Page Interactive Data File (the cover page XBRL tags are embedded within the inline XBRL document)