{"url_path":"/sec/eltp/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 EXHIBITS, FINANCIAL STATEMENTS AND SCHEDULES**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-29","source_url":"https://www.sec.gov/Archives/edgar/data/1053369/0001493152-26-031070-index.html","accession_number":"0001493152-26-031070","cik":"0001053369","ticker":"ELTP","issuer_name":"ELITE PHARMACEUTICALS INC /NV/","edgar_url":"https://www.sec.gov/Archives/edgar/data/1053369/0001493152-26-031070-index.html","primary_entity_key":"0001053369","primary_entity_name":"ELITE PHARMACEUTICALS INC /NV/"},"word_count":1830,"has_tables":true,"body_markdown":"** **\n\n**ITEM\n15. EXHIBITS, FINANCIAL STATEMENTS AND SCHEDULES**\n\n** **\n\n(a)\nThe following are filed as\npart of this Annual Report on Form 10-K\n\n \n\n(1)\nThe financial statements and schedules required to be filed by Item 8 of this Annual Report on Form 10-K and listed in the Index to Consolidated\nFinancial Statements.\n\n \n\n(2)\nThe Exhibits required by Item 601 of Regulation S-K and listed below in the “Index to Exhibits required by Item 601 of Regulation\nS-K.”\n\n \n\n(b)\nThe Exhibits are filed with\nor incorporated by reference in this Annual Report on Form 10-K\n\n \n\n(c)\nNone\n\n \n\n**Index\nto Exhibits required by Item 601 of Regulation S-K.**\n\n** **\n\n**Exhibit\nNo.**\n \n**Description**\n\n3.1(a)\n \n[Articles of Incorporation of Elite-Nevada, incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed with the SEC on January 9, 2012.](https://www.sec.gov/Archives/edgar/data/1053369/000114420412001383/v245005_ex3-1.htm)\n\n3.1(b)\n \n[Certificate of Designations of the Series G Convertible Preferred Stock as filed with the Secretary of State of the State of Nevada on April 18, 2013, incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K, dated April 18, 2013 and filed with the SEC on April 22, 2013.](https://www.sec.gov/Archives/edgar/data/1053369/000114420413023047/v341993_ex4-1.htm)\n\n3.1(c)\n \n[Certificate of Designation of the Series H Junior Participating Preferred Stock, incorporated by reference to Exhibit 2 (contained in Exhibit 1) to the Registration Statement on Form 8-A filed with the SEC on November 15, 2013.](https://www.sec.gov/Archives/edgar/data/1053369/000114420413062436/v360421_ex1.htm)\n\n3.1(d)\n \n[Certificate of Designations of the Series I Convertible Preferred Stock as filed with the Secretary of State of the State of Nevada on February 6, 2014, incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K, dated February 6, 2014 and filed with the SEC on February 7, 2014.](https://www.sec.gov/Archives/edgar/data/1053369/000114420414006951/v367663_ex4-1.htm)\n\n3.1(e)\n \n[Certificate of Designations of the Series J Convertible Preferred Stock as filed with the Secretary of State of the State of Nevada on May 3, 2017, incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K, dated April 28, 2017 and filed with the SEC on April 28, 2017.](https://www.sec.gov/Archives/edgar/data/1053369/000114420417023318/v465621_ex3-1.htm)\n\n3.1(f)\n \n[Certificate of Amendment to Articles of Incorporation, incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K, dated June 29, 2020 and filed with the SEC on June 29, 2020.](https://www.sec.gov/Archives/edgar/data/1053369/000121390020015712/ea123419ex3-1_elitepharma.htm)\n\n3.2(a)\n \n[Amended and Restated By-Laws of the Company, incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K dated April 23, 2020 and filed with the SEC on April 23, 2020.](https://www.sec.gov/Archives/edgar/data/1053369/000121390020009857/ea120937ex3-2_elitepharma.htm)\n\n4.1\n \n[Form of specimen certificate for Series G Convertible Preferred Stock of the Company, incorporated by reference to Exhibit 4.2 to the Current Report on Form 8-K, dated April 18, 2013 and filed with the SEC on April 22, 2013.](https://www.sec.gov/Archives/edgar/data/1053369/000114420413023047/v341993_ex4-2.htm)\n\n4.2\n \n[Form of specimen certificate for Series I Convertible Preferred Stock of the Company, incorporated by reference to Exhibit 4.2 to the Current Report on Form 8-K, dated February 6, 2014 and filed with the SEC on February 7, 2014.](https://www.sec.gov/Archives/edgar/data/1053369/000114420414006951/v367663_ex4-2.htm)\n\n4.3\n \n[Rights Agreement, dated as of November 15, 2013, between the Company and American Stock Transfer & Trust Company, LLC., incorporated by reference to Exhibit 1 to the Registration Statement on Form 8-A filed with the SEC on November 15, 2013.](https://www.sec.gov/Archives/edgar/data/1053369/000114420413062436/v360421_ex1.htm)\n\n4.4\n \n[Form of Series H Preferred Stock Certificate, incorporated by reference to Exhibit 1 to the Registration Statement on Form 8-A filed with the SEC on November 15, 2013.](https://www.sec.gov/Archives/edgar/data/1053369/000114420413062436/v360421_ex1.htm)\n\n4.5\n \n[Warrant to purchase shares of Common Stock issued to Nasrat Hakim dated April 28, 2017 incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K, dated April 28, 2017, and filed with the SEC on April 28, 2017.](https://www.sec.gov/Archives/edgar/data/1053369/000114420417023318/v465621_ex4-1.htm)\n\n4.6\n \n[Description of Common Stock, incorporated by reference to Exhibit 4.6 to the Annual Report on Form 10-K, filed with the SEC on June 29, 2020](https://www.sec.gov/Archives/edgar/data/1053369/000121390020016181/f10k2020ex4-6_elite.htm)\n\n10.1\n \n[Elite Pharmaceuticals, Inc. Restated 2014 Equity Incentive Plan , incorporated by reference to Exhibit 10.1 to the Annual Report on Form 10-K, filed with the SEC on July 1, 2024.](https://www.sec.gov/Archives/edgar/data/1053369/000149315224025829/ex10-1.htm)\n\n10.2\n \nForm\nof Confidentiality Agreement (corporate), incorporated by reference to Exhibit 10.7 to the Form SB-2.\n\n10.3\n \nForm\nof Confidentiality Agreement (employee), incorporated by reference to Exhibit 10.8 to the Form SB-2.\n\n10.4\n \n[Loan Agreement, dated as of August 15, 2005, between New Jersey Economic Development Authority (“NJEDA”) and the Company, incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K, dated August 31, 2005 and filed with the SEC on September 6, 2005.](https://www.sec.gov/Archives/edgar/data/1053369/000093041305006459/c39004_ex10-1.txt)\n\n10.5\n \n[Series A Note in the aggregate principal amount of $3,660,000.00 payable to the order of the NJEDA, incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K, dated August 31, 2005 and filed with the SEC on September 6, 2005.](https://www.sec.gov/Archives/edgar/data/1053369/000093041305006459/c39004_ex10-2.txt)\n\n10.6\n \n[Amendment No. 1 to Hakim Employment Agreement, incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed with the SEC on January 29, 2016.](https://www.sec.gov/Archives/edgar/data/1053369/000114420416077843/v430060_ex10-1.htm)\n\n10.7\n \n[August 24, 2016 Master Development and License Agreement between Elite and SunGen Pharma LLC. incorporated by reference to Exhibit 10.44 to the Quarterly Report on Form 10-Q for the period ended September 30, 2016 and filed with the SEC on November 9, 2016. (Confidential Treatment granted with respect to portions of the Agreement).](https://www.sec.gov/Archives/edgar/data/1053369/000114420416132825/v451838_ex10-44.htm)\n\n10.8\n \n[Registration Rights Agreement between the Company and Lincoln Park Capital LLC dated May 1, 2017, incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K, dated May 2, 2017 and filed with the SEC on May 2, 2017.](https://www.sec.gov/Archives/edgar/data/1053369/000114420417023832/v465788_ex10-2.htm)\n\n10.9\n \n[Master Development and License Agreement For Products Between Elite Pharmaceuticals, Inc. And SunGen dated July 6, 2017, incorporated by reference to Exhibit 10.57 to the Quarterly Report on Form 10-Q for the period ended June 30, 2017 and filed with the SEC on August 9, 2017. (Confidential Treatment granted with respect to portions thereof).](https://www.sec.gov/Archives/edgar/data/1053369/000114420417041706/v472128_ex10-57.htm)\n\n \n\n66\n\n \n\n \n\n10.10\n \n[First Amendment to Master Development And License Agreement For Products Between Elite Pharmaceuticals, Inc. and SunGen Pharma, LLC, incorporated by reference to Exhibit 10.59 to the Quarterly Report on Form 10-Q for the period ended June 30, 2017 and filed with the SEC on August 9, 2017. (Confidential Treatment granted with respect to portions thereof).](https://www.sec.gov/Archives/edgar/data/1053369/000114420417041706/v472128_ex10-59.htm)\n\n10.11\n \n[Second Amendment to Master Development And License Agreement For Products Between Elite Pharmaceuticals, Inc. and SunGen Pharma, LLC, incorporated by reference to Exhibit 10.58 to the Quarterly Report on Form 10-Q for the period ended June 30, 2017 and filed with the SEC on August 9, 2017. (Confidential Treatment granted with respect to portions thereof).](https://www.sec.gov/Archives/edgar/data/1053369/000114420417041706/v472128_ex10-58.htm)\n\n10.12\n \n[Development Agreement effective December 3, 2018 by and between Mikah Pharma LLC and Elite Laboratories, Inc., incorporated by reference to Exhibit 10.51 to the Annual Report on Form 10-K for the period ended March 31, 2019 and filed with the SEC on June 21, 2019 (portions of this Agreement have been redacted in compliance with Regulation S-K Item 601(b)(10)).](https://www.sec.gov/Archives/edgar/data/1053369/000121390019011224/f10k2019ex10-51_elitepharma.htm)\n\n10.13\n \n[Employment Agreement with Douglas Plassche, incorporated by reference to Exhibit 10.52 to the Annual Report on Form 10-K, filed with the SEC on June 14, 2021.](https://www.sec.gov/Archives/edgar/data/1053369/000121390021032329/f10k2021ex10-52_elitepharma.htm)\n\n10.14\n \n[Master Development and License Agreement for Products Between Elite Pharmaceuticals, Inc. and Mikah Pharma LLC, effective as of June 10, 2021.(Portions of this Agreement have been redacted in compliance with Regulation S-K Item 601(b)(10), incorporated by reference to the 10-Q for the period ended June 30, 2021 and filed with the SEC on August 16, 2021.](https://www.sec.gov/Archives/edgar/data/1053369/000149315221020176/ex10-1.htm)\n\n10.15\n \n[License and Distribution Agreement by and between Elite Pharmaceuticals, Inc. and Dexcel Ltd. (Or Akiva, Israel), dated December 6, 2021, incorporated by reference to Exhibit 10.57 to the Annual Report on Form 10-K for the period ended March 31, 2022, filed with the SEC on June 29, 2022.](https://www.sec.gov/Archives/edgar/data/1053369/000149315222018108/ex10-57.htm)\n\n10.16\n \n[February 18, 2022 Retention Agreement with Douglas Plassche, incorporated by reference to Exhibit 10.58 to the Annual Report on Form 10-K for the period ended March 31, 2022, filed with the SEC on June 29, 2022.](https://www.sec.gov/Archives/edgar/data/1053369/000149315222018108/ex10-58.htm)\n\n10.17\n \n[Agreement for Sale and Purchase of Real Estate, dated April 8, 2022, by and between Clyde Wesp and Margaret Wesp as trustees of the Wesp Family Joint Living Trust UTD November 19, 2015 and the Company, incorporated by reference to Exhibit 10.2 to the Quarterly Report on Form 10-Q, for the period ended June 30, 2022 and filed with the SEC on August 15, 2022.](https://www.sec.gov/Archives/edgar/data/1053369/000149315222022928/ex10-2.htm)\n\n10.18\n \n[Loan and Security Agreement, dated April 1, 2022, by and among East West Bank, Elite Pharmaceuticals, Inc. and Elite Laboratories, Inc., incorporated by reference to Exhibit 10.3 to the Quarterly Report on Form 10-Q, for the period ended June 30, 2022 and filed with the SEC on August 15, 2022.](https://www.sec.gov/Archives/edgar/data/1053369/000149315222022928/ex10-3.htm)\n\n10.19\n \n[Employment Agreement, dated September 5, 2022, between Elite Pharmaceuticals, Inc. and Kirko Kirkov, incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed with the SEC on September 7, 2022.](https://www.sec.gov/Archives/edgar/data/1053369/000149315222025258/ex10-1.htm)\n\n10.20\n \n[Employment Agreement, dated April 27, 2023, between Elite Pharmaceuticals, Inc. and Mark Pellegrino, incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed with the SEC on May 3, 2023](https://www.sec.gov/Archives/edgar/data/1053369/000149315223015304/ex10-1.htm)\n\n10.21\n \n[Employment Agreement, dated September 5, 2023, between Elite Pharmaceuticals, Inc. and Carter Ward, incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed with the SEC on September 7, 2023.](https://www.sec.gov/Archives/edgar/data/1053369/000149315223031972/ex10-1.htm)\n\n10.22\n \n[Elite Pharmaceuticals, Inc. 2024 Equity Incentive Plan, incorporated by reference to Exhibit 99.1 to the Form S-8 filed with the SEC on March 28, 2024.](https://www.sec.gov/Archives/edgar/data/1053369/000149315224011735/ex99-1.htm)\n\n10.23\n \n[Asset Purchase Agreement, dated June 17, 2024, by and between the Company and Nostrum Laboratories Inc. incorporated by reference to Exhibit 10.59 to the Annual Report on Form 10-K, filed with the SEC on July 1, 2024](https://www.sec.gov/Archives/edgar/data/1053369/000149315224025829/ex10-59.htm)\n\n10.24\n \n[Amendment to Hakim Employment Agreement, dated September 13, 2023 incorporated by reference to Exhibit 10.24 to the Annual Report of Form 10-K, filed with the SEC on June 30, 2025.](https://www.sec.gov/Archives/edgar/data/1053369/000164117225017134/ex10-24.htm)\n\n10.25\n \n[License Agreement, dated as of September 10, 2010, by and among Precision Dose Inc. and the Company, incorporated by reference to Exhibit 10.8 to the Quarterly Report on Form 10-Q filed with the SEC on November 15, 2010 (Confidential Treatment granted with respect to portions thereof).](https://www.sec.gov/Archives/edgar/data/1053369/000114420410060707/v202097_ex10-8.htm)\n\n14.1*\n \n[Code of Business Conduct and Ethics of Elite Pharmaceuticals, Inc.](ex14-1.htm)\n\n21\n \n[Subsidiaries of the Company, incorporated by reference to Exhibit 21 to the Annual Report on Form 10-K, for the period ended March 31, 2019 and filed with the SEC on June 21, 2019.](https://www.sec.gov/Archives/edgar/data/1053369/000121390019011224/f10k2019ex21_elite.htm)\n\n23.1*\n \n[Consent of Forvis Mazars LLP, Independent Registered Public Accounting Firm*](ex23-1.htm)\n\n31.1*\n \n[Certification of Chief Executive Officer pursuant to Exchange Act Rule 13a-14(a) and Rule 15d-14(a)*](ex31-1.htm)\n\n31.2*\n \n[Certification of Chief Financial Officer pursuant to Exchange Act Rule 13a-14(a) and Rule 15d-14(a)*](ex31-2.htm)\n\n32.1**\n \n[Certification of Chief 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\n32.2**\n \n[Certification of Chief 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\n \n \n \n\n101.INS*\n \nXBRL\nInstance Document\n\n \n \n \n\n101.SCH*\n \nXBRL\nTaxonomy Schema Document\n\n \n \n \n\n101.CAL*\n \nXBRL\nTaxonomy Extension Calculation Linkbase Document\n\n \n \n \n\n101.DEF*\n \nXBRL\nTaxonomy Extension Definition Linkbase Document\n\n \n \n \n\n101.LAB*\n \nXBRL\nTaxonomy Extension Label Linkbase Document\n\n \n \n \n\n101.PRE*\n \nXBRL\nTaxonomy Extension Presentation Linkbase Document\n\n \n\n*\nFiled herewith.\n\n \n\n**\nFurnished herewith."}