{"url_path":"/sec/aimd/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 EXHIBITS AND FINANCIAL STATEMENT SCHEDULES.**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-03-30","source_url":"https://www.sec.gov/Archives/edgar/data/1014763/0001493152-26-013579-index.html","accession_number":"0001493152-26-013579","cik":"0001014763","ticker":"AIMD","issuer_name":"Ainos, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1014763/0001493152-26-013579-index.html","primary_entity_key":"0001014763","primary_entity_name":"Ainos, Inc."},"word_count":1524,"has_tables":true,"body_markdown":"**ITEM\n15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES.**\n\n \n\n[Report of Independent Registered Public Accounting Firm](#fin_001) (PCAOB ID: 6871 and 2851)\nF-2\n\n[Consolidated Balance Sheets as of December 31, 2025 and 2024](#fin_002)\nF-4\n\n[Consolidated Statements of Operations for the years ended December 31, 2025 and 2024](#fin_003)\nF-5\n\n[Consolidated Statements of Comprehensive Loss for the years ended December 31, 2025 and 2024](#fin_004)\nF-6\n\n[Consolidated Statements of Stockholders’ Equity for the years ended December 31, 2025 and 2024](#fin_005)\nF-7\n\n[Consolidated Statements of Cash Flows for the years ended December 31, 2025 and 2024](#fin_006)\nF-8\n\n[Notes to Financial Statements for the years ended December 31, 2025 and 2024](#fin_007)\nF-9\n\n \n\n53\n\n \n\n \n\n**EXHIBIT INDEX**\n\n \n\n \n** **\n\n**INCORPORATED BY**\n\n**REFERENCE**\n\n**EXHIBIT**\n\n**NUMBER**\n\n** **\n**DESCRIPTION**\n** **\n\n**FILED**\n\n**WITH\nTHIS**\n\n**FORM\n10-K**\n\n** **\n\n**FILING\nDATE**\n\n**WITH\nSEC**\n\n** **\n**FORM**\n** **\n**EXH\n#**\n** **\n\n**HYPERLINK\nTO**\n\n**FILINGS**\n\n3.1\n \n[Restated\nCertificate of Formation of the Company, dated April 15, 2021](https://www.sec.gov/Archives/edgar/data/1014763/000165495421004461/amar_ex31.htm)\n \n \n \n4/21/2021\n \n8-K\n \n3.1\n \nRestated\nCertificate of Formation of the Company, dated April 15, 2021\n\n3.2\n \n[Certificate of Amendment to the Restated Certificate of Formation, dated August 8, 2022](https://www.sec.gov/Archives/edgar/data/1014763/000165495422011193/aimd_ex31.htm)\n \n \n \n8/12/2022\n \n8-K\n \n3.1\n \nCertificate\nof Amendment, dated August 8 2022\n\n3.3\n \n\n[Certificate of Amendment to the Restated Certificate of Formation of Ainos, Inc., as filed with the Texas Secretary of State on June 6, 2025](https://www.sec.gov/Archives/edgar/data/1014763/000164117225017366/ex3-1.htm)\n\n \n \n \n07/01/2025\n \n8-K\n \n3.1\n \nCertificate\nof Amendment to the Restated Certificate of Formation\n\n3.4\n \n[Amended and Restated Bylaws of the Company, effective September 28, 2022](https://www.sec.gov/Archives/edgar/data/1014763/000165495422013341/aimd_ex32.htm)\n \n \n \n10/4/2022\n \n8-K\n \n3.2\n \nAmended\nand Restated Bylaws, effective September 28, 2022\n\n3.5\n \n[Amended and Restated Bylaws of Ainos, Inc.](https://www.sec.gov/Archives/edgar/data/1014763/000149315224024514/ex3-1.htm)\n \n \n \n06/20/2024\n \n8-K\n \n3.1\n \nAmended\nand Restated Bylaws\n\n4.1\n \n[Form of Common Stock Certificate](https://www.sec.gov/Archives/edgar/data/1014763/000165495423004157/aimd_ex41a.htm)\n \n \n \n4/3/2023\n \n10-K\n \n4.1(a)\n \nForm\nof Common Stock Certificate\n\n4.2\n \n[Form of Warrant](https://www.sec.gov/Archives/edgar/data/1014763/000165495422010419/aimd_ex41.htm)\n \n \n \n8/2/2022\n \nS-1/A\n \n4.1\n \nForm\nof Warrant\n\n4.3\n \n[Form of Warrant Agency Agreement](https://www.sec.gov/Archives/edgar/data/1014763/000165495422010419/aimd_ex43.htm)\n \n \n \n8/2/2022\n \nS-1/A\n \n4.2\n \nForm\nof Warrant Agency Agreement\n\n4.4\n \n[Form of Convertible Promissory Note](https://www.sec.gov/Archives/edgar/data/1014763/000165495423012402/aimd_ex42.htm)\n \n \n \n9/29/2023\n \n8-K\n \n4.2\n \nForm\nof Convertible Promissory Note\n\n4.5\n \n[Form of Common Stock Purchase Warrant](https://www.sec.gov/Archives/edgar/data/1014763/000165495423012402/aimd_ex43.htm)\n \n \n \n9/29/2023\n \n8-K\n \n4.3\n \nForm\nof Common Stock Purchase Warrant\n\n4.6\n \n[Form of Placement Agent Warrant](https://www.sec.gov/Archives/edgar/data/1014763/000165495423012402/aimd_ex41.htm)\n \n \n \n9/29/2023\n \n8-K\n \n4.1\n \nForm\nof Placement Agent Warrant\n\n4.7\n \n[Description of securities](ex4-7.htm)\n \nX\n \n \n \n \n \n \n \n \n\n4.8\n \n[First Amendment, dated January 23, 2024, to Senior Secured Convertible Promissory Note dated as of September 28, 2023](https://www.sec.gov/Archives/edgar/data/1014763/000165495424000933/aimd_41.htm)\n \n \n \n01/25/2024\n \n8-K\n \n4.1\n \nFirst\nAmendment, dated January 23, 2024, to Senior Secured Convertible Promissory Note dated as of September 28, 2023\n\n4.9\n \n[Voting Deed, dated as of May 3, 2024, by and among Ainos, Inc., a Cayman Islands company, and ASE Test, Inc.](https://www.sec.gov/Archives/edgar/data/1014763/000149315224017831/ex4-1.htm)\n \n \n \n05/06/2024\n \n8-K\n \n4.1\n \nVoting\nDeed\n\n4.10\n \n[Convertible Promissory Note, dated as of May 3, 2024, issued by Ainos, Inc. in favor of ASE Test, Inc. in the principal amount of US$9,000,000.](https://www.sec.gov/Archives/edgar/data/1014763/000149315224017831/ex4-2.htm)\n \n \n \n05/06/2024\n \n8-K\n \n4.2\n \nConvertible\nPromissory Note\n\n4.11\n \n[Common Stock Warrant, dated as of May 3, 2024, issued by Ainos, Inc. to ASE Test, Inc.](https://www.sec.gov/Archives/edgar/data/1014763/000149315224017831/ex4-3.htm)\n \n \n \n05/06/2024\n \n8-K\n \n4.3\n \nCommon\nStock Warrant\n\n9.1\n \n[Voting Agreement dated September 2, 2022](https://www.sec.gov/Archives/edgar/data/1014763/000165495423010879/aimd_sc13da.htm)\n \n \n \n\n8/15/2023\n\n \n13D/A\n \n1\n \nVoting\nAgreement\n\n9.2\n \n[Voting Agreement dated on January 26, 2024](https://www.sec.gov/Archives/edgar/data/1014763/000165495424000986/aimd_ex2.htm)\n \n \n \n1/29/2024\n \n13D/A\n \n1\n \nVoting\nAgreement\n\n9.3\n \n[Termination Agreement dated on January 26, 2024](https://www.sec.gov/Archives/edgar/data/1014763/000165495424000986/aimd_ex1.htm)\n \n \n \n1/29/2024\n \n13D/A\n \n2\n \nTermination\nAgreement\n\n9.4\n \n[Voting Agreement dated on March 7, 2024](https://www.sec.gov/Archives/edgar/data/1014763/000165495424002897/aimd_ex94.htm)\n \n \n \n3/8/2024\n \n10-K\n \n9.4\n \nVoting\nAgreement\n\n10.1\n \n[2018 Employee Stock Option Plan*](https://www.sec.gov/Archives/edgar/data/1014763/000101476319000004/exhibit10-72_12312018.htm)\n \n \n \n4/16/2019\n \n10-K\n \n10.72\n \n2018\nEmployee Stock Option Plan\n\n \n\n54\n\n \n\n \n\n10.11\n \n[Amended and Restated Asset Purchase Agreement, dated as of January 29, 2022, between Ainos Inc. and Ainos, Inc.](https://www.sec.gov/Archives/edgar/data/1014763/000165495422001066/aimd_ex21.htm)\n \n \n \n2/3/2022\n \n8-K\n \n2.1\n \nAmended\nand Restated Asset Purchase Agreement, dated as of January 29, 2022, between Ainos Inc. and Ainos, Inc.\n\n10.12\n \n[Convertible Promissory Note, dated as of January 30, 2022, issued by the Company to Ainos Inc.](https://www.sec.gov/Archives/edgar/data/1014763/000165495422001066/aimd_ex101.htm)\n \n \n \n2/3/2022\n \n8-K\n \n10.1\n \nConvertible\nPromissory Note, dated as of January 30, 2022, issued by the Company to Ainos Inc.\n\n10.13\n \n[Non-Convertible Promissory Note, dated March 4, 2022, issued by the Company to Ainos Inc.](https://www.sec.gov/Archives/edgar/data/1014763/000165495422003341/aimd_ex10i.htm)\n \n \n \n3/17/2022\n \n8-K\n \n10(i)\n \nNon-Convertible\nPromissory Note, dated March 4, 2022, issued by the Company to Ainos Inc.\n\n10.14\n \n[Note Extension Agreement, dated March 17, 2022, between the Company and Ainos Inc.](https://www.sec.gov/Archives/edgar/data/1014763/000165495422003341/aimd_ex10ii.htm)\n \n \n \n3/17/2022\n \n8-K\n \n10\n(ii)\n \nNote\nExtension Agreement, dated March 17, 2022, between the Company and Ainos Inc.\n\n10.15\n \n[Form of Convertible Note Purchase Agreement, between the Company and the purchasers party thereto](https://www.sec.gov/Archives/edgar/data/1014763/000165495422004526/aimd_ex21.htm)\n \n \n \n4/4/2022\n \n8-K\n \n2.1\n \nForm\nof Convertible Note Purchase Agreement, between the Company and the purchasers party thereto\n\n10.16\n \n[Form of Convertible Promissory Note](https://www.sec.gov/Archives/edgar/data/1014763/000165495422004526/aimd_ex101.htm)\n \n \n \n4/4/2022\n \n8-K\n \n10.1\n \nForm\nof Convertible Promissory Note\n\n10.17\n \n[Security Agreement, dated as of September 28, 2023, by and between Lind Global Fund II LP and Ainos, Inc.](https://www.sec.gov/Archives/edgar/data/1014763/000165495423012402/aimd_ex101.htm)\n \n \n \n9/29/2023\n \n8-K\n \n10.1\n \nSecurity\nAgreement, dated as of September 28, 2023, by and between Lind Global Fund II LP and Ainos, Inc.\n\n10.18\n \n[Securities Purchase Agreement, dated as of September 25, 2023, by and between Lind Global Fund II LP and Ainos, Inc.](https://www.sec.gov/Archives/edgar/data/1014763/000165495423012402/aimd_ex102.htm)\n \n \n \n9/29/2023\n \n8-K\n \n10.2\n \nSecurities\nPurchase Agreement, dated as of September 25, 2023, by and between Lind Global Fund II LP and Ainos, Inc.\n\n10.19\n \n[Placement Agent Agreement, dated as of September 25, 2023 by and between Maxim Partners LLC and Ainos, Inc.](https://www.sec.gov/Archives/edgar/data/1014763/000165495423012402/aimd_ex103.htm)\n \n \n \n9/29/2023\n \n8-K\n \n10.3\n \nPlacement\nAgent Agreement, dated as of September 25, 2023 by and between Maxim Partners LLC and Ainos, Inc.\n\n10.20\n \n[Employment Agreement by and between Lawrence K. Lin and the Company effective August 1, 2021*](https://www.sec.gov/Archives/edgar/data/1014763/000165495421008976/amar_ex10-1a.htm)\n \n \n \n8/16/2021\n \n8-K\n \n10.1(a)\n \nEmployment\nAgreement by and between Lawrence K. Lin and the Company effective August 1, 2021\n\n10.21\n \n[Extension of the consulting agreement and pre-existing warrant certificate between the Company and i2China Management Group, LLC (originally dated April 15, 2018), dated November 30, 2020](https://www.sec.gov/Archives/edgar/data/1014763/000165495421003517/amar_ex101j.htm)\n \n \n \n3/30/2021\n \n10-K\n \n10.1(J)\n \nExtension\nof the consulting agreement and pre-existing warrant certificate between the Company and i2China Management Group, LLC (originally\ndated April 15, 2018), dated November 30, 2020\n\n10.22\n \n[Employment Agreement, dated March 17, 2022, by and between the Company and Chun-Hsien Tsai*](https://www.sec.gov/Archives/edgar/data/1014763/000165495422003341/aimd_ex10iii.htm)\n \n \n \n3/17/2022\n \n8-K\n \n10(iii)\n \nEmployment\nAgreement, dated March 17, 2022, by and between the Company and Chun-Hsien Tsai\n\n \n\n55\n\n \n\n \n\n10.23\n \n[Employment Agreement, dated March 17, 2022, by and between the Company and Hui-Lan Wu](https://www.sec.gov/Archives/edgar/data/1014763/000165495422003341/aimd_ex10iv.htm)\n \n \n \n3/17/2022\n \n8-K\n \n10(iv)\n \nEmployment\nAgreement, dated March 17, 2022, by and between the Company and Hui-Lan Wu\n\n10.24\n \n[Employment Agreement, dated March 17, 2022, by and between the Company and Chih-Heng Jack Lu](https://www.sec.gov/Archives/edgar/data/1014763/000165495422003341/aimd_ex10v.htm)\n \n \n \n3/17/2022\n \n8-K\n \n10(v)\n \nEmployment\nAgreement, dated March 17, 2022, by and between the Company and Chih-Heng Jack Lu\n\n10.25\n \n[Employment Agreement, dated May 8, 2023, by and between the Company and Meng-Lin Sung*](https://www.sec.gov/Archives/edgar/data/1014763/000165495424002897/aimd_ex1025.htm)\n \n \n \n3/8/2024\n \n10-K\n \n10.25\n \nEmployment\nAgreement, dated May 8, 2023, by and between the Company and Meng-Lin Sung\n\n10.26\n \n[English Translation of Product Development Agreement, dated on August 1, 2021](https://www.sec.gov/Archives/edgar/data/1014763/000165495424000521/aimd_ex101.htm)\n \n \n \n1/12/2024\n \n8-K\n \n10.1\n \nEnglish\nTranslation of Product Development Agreement, dated on August 1, 2021\n\n10.27\n \n[English Translation of Addendum to the Product Development Agreement, dated on January 9, 2024](https://www.sec.gov/Archives/edgar/data/1014763/000165495424000521/aimd_ex102.htm)\n \n \n \n1/12/2024\n \n8-K\n \n10.2\n \nEnglish\nTranslation of Addendum to the Product Development Agreement, dated on January 9, 2024\n\n10.28\n \n[Ainos NISD Inabata Codevelopment Agreement - August 9, 2023, Appendix 1 and 2 redacted](https://www.sec.gov/Archives/edgar/data/1014763/000165495423014023/aimd_ex101.htm)\n \n \n \n11/9/2023\n \n10-Q\n \n10.1\n \nAinos\nNISD Inabata Codevelopment Agreement - August 9, 2023, Appendix 1 and 2 redacted\n\n10.29\n \n[Mandate Agreement](https://www.sec.gov/Archives/edgar/data/1014763/000165495424003372/aimd_ex101.htm)\n \n \n \n03/19/2024\n \n8-K\n \n10.1\n \nMandate\nAgreement\n\n10.30\n \n[Convertible Note and Warrant Purchase Agreement, dated May 3, 2024, by and between Ainos, Inc. and ASE Test, Inc.](https://www.sec.gov/Archives/edgar/data/1014763/000149315224017831/ex10-1.htm)\n \n \n \n05/06/2024\n \n8-K\n \n10.1\n \nConvertible\nNote and Warrant Purchase Agreement\n\n10.31\n \n[At The Market Offering Agreement between Ainos, Inc. and H.C. Wainwright & Co., LLC](https://www.sec.gov/Archives/edgar/data/1014763/000149315224022210/ex1-1.htm)\n \n \n \n05/31/2024\n \nS-3\n \n1.1\n \nAt\nThe Market Offering Agreement\n\n10.32\n \n[English Translation of Second Addendum to Product Development Agreement, dated July 8, 2024](https://www.sec.gov/Archives/edgar/data/1014763/000149315224027093/ex10-1.htm)\n \n \n \n07/12/2024\n \n8-K\n \n10.1\n \nEnglish\nTranslation of Second Addendum to Product Development Agreement\n\n10.33\n \n[English Translation of Third Addendum to Product Development Agreement, dated October 16, 2024](https://www.sec.gov/Archives/edgar/data/1014763/000149315224042062/ex10-1.htm)\n \n \n \n10/22/2024\n \n8-K\n \n10.1\n \nEnglish\nTranslation of Third Addendum to Product Development Agreement\n\n10.34\n \n[Patent License Agreement, dated August 6, 2024, by and between Ainos, Inc. and Taiwan Carbon Nano Technology Corporation.](https://www.sec.gov/Archives/edgar/data/1014763/000149315224030970/ex10-1.htm)\n \n \n \n08/09/2024\n \n8-K\n \n10.1\n \nPatent\nLicense Agreement\n\n10.35\n \n\n[Amendment to Convertible Promissory Note, dated March 10, 2025](https://www.sec.gov/Archives/edgar/data/1014763/000149315225009745/ex10-1.htm)\n\n \n \n \n03/11/2025\n \n8-K\n \n10.1\n \nAmendment\nto Convertible Promissory Note\n\n \n\n56\n\n \n\n \n\n10.36\n \n\n[Amendment\nto Convertible Promissory Note, dated March 10, 2025](https://www.sec.gov/Archives/edgar/data/1014763/000149315225010373/ex10-1.htm)\n\n \n \n \n03/14/2025\n \n8-K\n \n10.1\n \nAmendment\nto Convertible Promissory Note\n\n10.37\n \n[English Translation of Fourth Addendum to Product Development Agreement, dated October 15, 2025](https://www.sec.gov/Archives/edgar/data/1014763/000149315225018460/ex10-1.htm)\n \n \n \n10/17/2025\n \n8-K\n \n10.1\n \nEnglish\nTranslation of Fourth Addendum to Product Development Agreement\n\n14.1\n \n[Code of Ethics](https://www.sec.gov/Archives/edgar/data/1014763/000165495421009457/amar_ex141.htm)\n \n \n \n8/26/2021\n \n8-K\n \n14.1\n \nCode\nof Ethics\n\n19.1\n \n[Insider Trading Policy](https://www.sec.gov/Archives/edgar/data/1014763/000165495421012154/aimd_ex995.htm)\n \n \n \n11/15/2021\n \n10-Q\n \n99.5\n \nInsider\nTrading Policy of the Board of Directors, as amended and adopted August 20, 2021\n\n21.1\n \n[List of Subsidiaries](ex21-1.htm)\n \nX\n \n \n \n \n \n \n \n \n\n23.1\n \n[Consent of KCCW Accountancy Corp., independent registered public accounting firm](ex23-1.htm)\n \nX\n \n \n \n \n \n \n \n \n\n23.2\n \n[Consent of YCM CPA INC](ex23-2.htm)\n \nX\n \n \n \n \n \n \n \n \n\n24.1\n \n[Power of Attorney](ex24-1.htm)\n \nX\n \n \n \n \n \n \n \n \n\n31.1\n \n[Certification of Chief Executive Officer Pursuant to Rule 13a-15(e) or Rule 15d-15(e)](ex31-1.htm)\n \nX\n \n \n \n \n \n \n \n \n\n31.2\n \n[Certification of Chief Financial Officer Pursuant to Rule 13a-15(e) or Rule 15d-15(e)](ex31-2.htm)\n \nX\n \n \n \n \n \n \n \n \n\n32.1\n \n[Certification Of Principal Executive Officer Pursuant To 18 U.S.C. Section 1350, As Adopted Pursuant to Section 906 Of The Sarbanes-Oxley Act Of 2002](ex32-1.htm)\n \nX\n \n \n \n \n \n \n \n \n\n32.2\n \n[Certification Of Principal Financial Officer Pursuant To 18 U.S.C. Section 1350, As Adopted Pursuant to Section 906 Of The Sarbanes-Oxley Act Of 2002](ex32-2.htm)\n \nX\n \n \n \n \n \n \n \n \n\n97.1\n \n[Clawback policy](https://www.sec.gov/Archives/edgar/data/1014763/000165495424002897/aimd_ex971.htm)\n \n \n \n3/8/2024\n \n10-K\n \n97.1\n \nClawback\nPolicy\n\n** **\n\nThe\nexhibits listed in the Exhibit Index are filed or incorporated by reference as part of this filing.\n\n \n\n*\nIndicates a management contract or compensatory plan or arrangement."}