{"url_path":"/sec/catg/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":"2026-05-20","source_url":"https://www.sec.gov/Archives/edgar/data/1470129/0001753926-26-000917-index.html","accession_number":"0001753926-26-000917","cik":"0001470129","ticker":"VIIQ","issuer_name":"VisitIQ Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1470129/0001753926-26-000917-index.html","primary_entity_key":"0001470129","primary_entity_name":"VisitIQ Corp."},"word_count":609,"has_tables":true,"body_markdown":"**Item 15. Exhibits and Financial Statement Schedules. **\n\n \n\n(a) The following documents are filed as\npart of this report:\n\n \n\n(1) Financial Statements.\n\n \n\nOur consolidated financial statements are listed in the “Index\nto Consolidated Financial Statements” under Part II, Item 8 of this Annual Report.\n\n \n\n(2) Financial Statement Schedules.\n\n \n\nAll schedules are omitted because they are not applicable or\nbecause the required information is shown in the consolidated financial statements and notes.\n\n \n\n(3) Exhibits.\n\n \n\n91\n\n \n\n \n\n**Exhibit Index ** \n\n \n\n**Exhibit**\n**Description**\n\n3.1\n[Second Amended and Restated Articles of Incorporation](g085722_ex3-1.htm)\n\n3.2\n[Bylaws](g085722_ex3-2.htm)\n\n3.3\n[Certificate of Designation of Preferences, Rights and Limitations of Series B Convertible Preferred Stock (included in Second Amended and Restated Articles of Incorporation)](g085722_ex3-1.htm)\n\n3.4\n[Second Amended and Restated Certificate of Designation of Preferences, Rights and Limitations of Series C Convertible Preferred Stock](g085722_ex3-4.htm)\n\n10.1\n[Security Agreement by and among the Company, VisitIQ, LLC, each subsidiary of the Company and Arena Investors, LP dated October 24, 2024.](g085722_ex10-1.htm)\n\n10.2\n[Shareholders’ Agreement by and among the Company, Arena Investors, LP, and certain other shareholders party thereto dated as of November 15, 2024.](g085722_ex10-2.htm)\n\n10.3++\n[Exchange Agreement by and among the Company, Arena Investors, LP, and certain other shareholders party thereto dated as of November 15, 2024.](g085722_ex10-3.htm)\n\n10.4†\n[Employment Agreement by and between the Company and Vernon Hanzlik, dated March 13, 2025.](g085722_ex10-4.htm)\n\n10.5\n[First Amendment to Security Agreement by and among the Company, VisitIQ, LLC a Delaware limited liability company, each subsidiary of the Company and Arena Investors, LP dated April 17, 2025.](g085722_ex10-5.htm)\n\n10.6†++\n[Consulting Agreement by and between the Company and Arena Investors, LP dated as of April 17, 2025.](g085722_ex10-6.htm)\n\n10.7†\n[2025 Incentive Award Plan.](g085722_ex10-7.htm)\n\n10.8\n[Note Purchase Agreement by and among the Company, VisitIQ, LLC, Arena Investors, LP, a Delaware limited partnership, and the other persons party to the agreement as Investors and Arena Investors, LP, a Delaware limited partnership dated as of April 17, 2025.](g085722_ex10-8.htm)\n\n10.9\n[Form of Original Issue Discount Senior Secured Convertible Promissory Note.](g085722_ex10-9.htm)\n\n10.10\n[Note Purchase Agreement by and among the Company, VisitIQ, LLC, Arena Investors, LP, a Delaware limited partnership and other signatories thereto dated as of November 10, 2025.](g085722_ex10-10.htm)\n\n10.11\n[Form of Original Issue Discount Senior Secured Convertible Promissory Note.](g085722_ex10-11.htm)\n\n10.12\n[Form of Subscription Agreement for Series C Convertible Preferred Stock of VisitIQ Corp.](g085722_ex10-12.htm)\n\n10.13++\n[Revenue Loan and Security Agreement by and among the Company, VisitIQ, LLC, Vernon Hanzlik, and Decathlon Alpha V, L.P., a Delaware limited partnership, dated March 26, 2026.](g085722_ex10-13.htm)\n\n10.14++\n[Subordination Agreement by and among the Company, VisitIQ, LLC, Arena Investors, LP, a Delaware limited partnership, and Decathlon Alpha V, L.P., a Delaware limited partnership, dated March 26, 2026.](g085722_ex10-14.htm)\n\n10.15++\n[Key Person Agreement by and among the Company, Vernon Hanzlik, VisitIQ, LLC and Decathlon Alpha V, L.P., a Delaware limited partnership.](g085722_ex10-15.htm)\n\n21.1\n[List of Subsidiaries](g085722_ex21-1.htm)\n\n31.1\n[Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002*](g085722_ex31-1.htm)  \n\n31.2\n[Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002*](g085722_ex31-2.htm)  \n\n32.1\n[Certification of Chief Executive Officer pursuant to S18 U.S.C. Section 1350, As adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002*](g085722_ex32-1.htm)  \n\n32.2\n[Certification of Chief Financial Officer pursuant to S18 U.S.C. Section 1350, As adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002*](g085722_ex32-2.htm)  \n\n104\nCover Page Interactive Data File (embedded within the Inline\nXBRL document)\n\n†Management compensatory\nagreement.\n\n++Schedules omitted pursuant\nto Item 601(b)(5) of Regulation S-K. The Company agrees to furnish supplementally a copy of any omitted schedule to the SEC upon\nrequest; provided, however, that the Company may request confidential treatment pursuant to Rule 24b-2 of the Securities Exchange\nAct of 1934, as amended, for any schedules or exhibits so furnished.\n\n \n\n92"}