UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
(Amendment No. 1)
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
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Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
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Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§12.102 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
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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. ☐
EXPLANATORY NOTE
This Amendment is being filed to provide the financial statements of NHanced and the unaudited pro forma condensed combined financial information of the Company and NHanced required by Items 9.01(a) and 9.01(b) of Form 8-K, which were not included in the Original 8-K. As disclosed in the Original 8-K, such financial statements and pro forma financial information would be filed by amendment no later than 71 calendar days after the date on which the Original 8-K was required to be filed.
Except as set forth herein, no other changes are being made to the Original 8-K. This Amendment should be read in conjunction with the Original 8-K.
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| Item 9.01 | Financial Statements and Exhibits. |
(a) Financial Statements of Business Acquired.
The audited financial statements of NHanced Semiconductors, Inc. for the fiscal years ended June 30, 2025 and 2024, together with the report of the independent auditor thereon, are filed as Exhibit 99.1 to this Current Report on Form 8-K/A and are incorporated herein by reference.
The unaudited interim financial statements of NHanced Semiconductors, Inc. for the three and nine months ended March 31, 2026 and 2025, are filed as Exhibit 99.2 to this Current Report on Form 8-K/A and are incorporated herein by reference.
(b) Pro Forma Financial Information.
The unaudited pro forma condensed combined financial information of the Company and NHanced is filed as Exhibit 99.3 to this Current Report on Form 8-K/A and is incorporated herein by reference.
(d) Exhibits.
| Exhibit No. | Description | |
| 23.1 | Consent of Independent Registered Public Accounting Firm | |
| 99.1 | Audited Financial Statements of NHanced Semiconductors, Inc. for the years ended June 30, 2025 and 2024 | |
| 99.2 | Unaudited Interim Financial Statements of NHanced Semiconductors, Inc. for the three and nine months ended March 31, 2026 and 2025 | |
| 99.3 | Unaudited Pro Forma Condensed Combined Financial Information | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| QUANTUM COMPUTING INC. | ||
| Date: September 8, 2026 | By: | /s/ Christopher Roberts |
| Name: | Christopher Roberts | |
| Title: | Chief Financial Officer | |
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