{"url_path":"/sec/iccc/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/A","doc_date":"2026-05-13","source_url":"https://www.sec.gov/Archives/edgar/data/811641/0001437749-26-016719-index.html","accession_number":"0001437749-26-016719","cik":"0000811641","ticker":"ICCC","issuer_name":"IMMUCELL CORP /DE/","edgar_url":"https://www.sec.gov/Archives/edgar/data/811641/0001437749-26-016719-index.html","primary_entity_key":"0000811641","primary_entity_name":"IMMUCELL CORP /DE/"},"word_count":2233,"has_tables":true,"body_markdown":"**ITEM 15**—**EXHIBITS AND FINANCIAL STATEMENT SCHEDULES**\n\n \n\n1.1\n\n[At the Market Agreement between the Company and Craig-Hallum Capital Group LLC dated as of April 8, 2024 (incorporated by reference to Exhibit 1.1 of the Company’s Current Report on Form 8-K Filed on April 9, 2024).](http://www.sec.gov/Archives/edgar/data/811641/000121390024031647/ea020357301ex1-1_immucell.htm)\n\n3.1\n\nCertificate of Incorporation of the Company (incorporated by reference to Exhibit 3.1 of the Company’s 1987 Registration Statement No. 33-12722 on Form S-1 as filed with the Commission).\n\n3.2\n\n[Certificate of Amendment to the Company’s Certificate of Incorporation effective July 23, 1990 (incorporated by reference to Exhibit 3.2 of the Company’s Annual Report on Form 10-K for the year ended December 31, 2008).](http://www.sec.gov/Archives/edgar/data/811641/000119312509065667/dex32.htm)\n\n3.3\n\n[Certificate of Amendment to the Company’s Certificate of Incorporation effective August 24, 1992 (incorporated by reference to Exhibit 3.3 of the Company’s Annual Report on Form 10-K for the year ended December 31, 2008).](http://www.sec.gov/Archives/edgar/data/811641/000119312509065667/dex33.htm)\n\n3.4\n\n[Certificate of Amendment to the Company’s Certificate of Incorporation effective June 16, 2016 (incorporated by reference to Exhibit 3.1 of the Company’s Amended Current Report on Form 8-K/A filed on June 16, 2016).](http://www.sec.gov/Archives/edgar/data/811641/000121390016014285/f8k061616a1ex3i_immucellcorp.htm)\n\n3.5\n\n[Certificate of Amendment to the Company’s Certificate of Incorporation effective June 18, 2018 (incorporated by reference to Exhibit 3.1 of the Company’s Current Report on Form 8-K filed on June 18, 2018).](http://www.sec.gov/Archives/edgar/data/811641/000121390018007801/f8k061418ex3-1_immucellcorp.htm)\n\n3.6\n\n[Certificate of Amendment to the Company’s Certificate of Incorporation effective June 11, 2020 (incorporated by reference to Exhibit 3.1 of the Company’s Current Report on Form 8-K filed on June 11, 2020).](http://www.sec.gov/Archives/edgar/data/811641/000121390020014682/ea122959ex3-1_immucell.htm)\n\n3.7\n\n[Bylaws of the Company as amended and restated September 20, 2024 (incorporated by reference to Exhibit 3.2 of the Company’s Current Report on Form 8-K filed on September 24, 2024).](http://www.sec.gov/Archives/edgar/data/811641/000121390024081304/ea021549201ex3-2_immucell.htm)\n\n4.1\n\n[Description of Securities Registered Under Section 12 of the Securities Exchange Act of 1934, as amended (incorporated by reference to Exhibit 4.2 of the Company’s Annual Report on Form 10-K for the year ended December 31, 2020).](http://www.sec.gov/Archives/edgar/data/811641/000121390021018473/f10k2020ex4-2_immucell.htm)\n\n10.1+\n\n[Form of Indemnification Agreement (updated) entered into with each of the Company’s Directors and Officers (incorporated by reference to Exhibit 10.3A of the Company’s Annual Report on Form 10-KSB for the year ended December 31, 2006).](http://www.sec.gov/Archives/edgar/data/811641/000119312507067375/dex103a.htm)\n\n10.2+\n\n[2010 Stock Option and Incentive Plan of the Company (incorporated by reference to Exhibit 10.6 of the Company’s Annual Report on Form 10-K for the year ended December 31, 2010).](http://www.sec.gov/Archives/edgar/data/811641/000119312511079611/dex106.htm)\n\n10.3+\n\n[Form of Incentive Stock Option Agreement (incorporated by reference to Exhibit 10.7 of the Company’s Annual Report on Form 10-K for the year ended December 31, 2010).](http://www.sec.gov/Archives/edgar/data/811641/000119312511079611/dex107.htm)\n\n10.4+\n\n[2017 Stock Option and Incentive Plan of the Company (incorporated by reference to Exhibit 10.1 of the Company’s Quarterly Report on Form 10-Q for the three-month period ended June 30, 2017).](http://www.sec.gov/Archives/edgar/data/811641/000121390017008652/f10q0617ex10i_immucell.htm)\n\n10.5+\n\n[Form of Incentive Stock Option Agreement (incorporated by reference to Exhibit 10.9 of the Company’s Annual Report on Form 10-K for the year ended December 31, 2019).](http://www.sec.gov/Archives/edgar/data/811641/000121390020007650/f10k2019ex10-9_immucell.htm)\n\n10.6+\n\n[Amendment to the 2017 Stock Option and Incentive Plan of the Company (incorporated by reference to Exhibit 10.7 of the Company’s Annual Report on Form 10-K for the year ended December 31, 2022).](http://www.sec.gov/Archives/edgar/data/811641/000121390023024080/f10k2022ex10-7_immucellcorp.htm)\n\n10.7+*\n[2025 Stock Option and Incentive Plan, as approved by the Board of Directors on November 7, 2025 and revised on March 26, 2026 and April 7, 2026.](ex_957641.htm)\n\n10.8+\n[Form of Incentive Stock Option Agreement for 2025 Plan (incorporated by reference to Exhibit 10.8 of the Company's Annual Report on Form 10-K for the year ended December 31, 2025).](http://www.sec.gov/Archives/edgar/data/0000811641/000143774926010339/ex_937544.htm)\n\n10.9+\n[Form of Director Stock Option Agreement for 2025 Plan (incorporated by reference to Exhibit 10.9 of the Company's Annual Report on Form 10-K for the year ended December 31, 2025).](http://www.sec.gov/Archives/edgar/data/0000811641/000143774926010339/ex_937545.htm)\n\n10.10+\n\n[Amended and Restated Separation and Deferred Compensation Agreement between the Company and Michael F. Brigham dated as of March 28, 2022 (incorporated by reference to Exhibit 10.9 of the Company’s Annual Report on Form 10-K filed on March 30, 2022).](http://www.sec.gov/Archives/edgar/data/811641/000121390022016147/f10k2021ex10-9_immucellcorp.htm)\n\n10.11+\n\n[Fourth Amended and Restated Incentive Compensation Agreement between the Company and Bobbi Jo Brockmann dated as of March 27, 2024 (incorporated by reference to Exhibit 10.11 to the Company’s Annual Report on Form 10-K for the year ended December 31, 2023).](http://www.sec.gov/Archives/edgar/data/811641/000121390024028718/ea020227701ex10-11_immucell.htm)\n\n10.12+\n\n[Incentive Compensation Agreement between the Company and Michael F. Brigham dated as of March 27, 2025 (incorporated by reference to Exhibit 10.10 of the Company's Annual Report on Form 10-K for the year ended December 31, 2024).](http://www.sec.gov/Archives/edgar/data/811641/000101376225004072/ea023548101ex10-10_immucell.htm)\n\n10.13+\n\n[Amended and Restated Incentive Compensation and Severance Agreement between the Company and Bobbi Jo Brockmann dated as of March 27, 2025 (incorporated by reference to Exhibit 10.11 of the Company's Annual Report on Form 10-K for the year ended December 31, 2024).](http://www.sec.gov/Archives/edgar/data/811641/000101376225004072/ea023548101ex10-11_immucell.htm)\n\n10.14+\n[Incentive Compensation Agreement between the Company and Timothy C. Fiori dated as of April 4, 2025 (incorporated by reference to Exhibit 10.1 of the Company's Current Report on Form 8-K filed April 7, 2025).](http://www.sec.gov/Archives/edgar/data/811641/000121390025029407/ea023740401ex10-1_immucell.htm)\n\n10.15+\n[Employment Agreement between the Company and Olivier te Boekhorst dated as of September 29, 2025 (incorporated by reference to Exhibit 10.1 of the Company's Current Report on Form 8-K filed September 30, 2025).](http://www.sec.gov/Archives/edgar/data/811641/000143774925030110/ex_865267.htm)\n\n10.16+\n[Confidential Information, Inventions and Noncompete Agreement between the Company and Olivier te Boekhorst dated as of September 29, 2025 (incorporated by reference to Exhibit 10.2 of the Company's Current Report on Form 8-K filed September 30, 2025).](http://www.sec.gov/Archives/edgar/data/811641/000143774925030110/ex_865270.htm)\n\n10.17\n\n[Development Services and Commercial Supply Agreement between the Company and Norbrook Laboratories Limited dated as of September 5, 2019 (incorporated by reference to Exhibit 99.2 of the Company’s Current Report on Form 8-K filed on September 11, 2019).](http://www.sec.gov/Archives/edgar/data/811641/000121390019017687/f8k090519ex99-2_immucellcorp.htm)\n\n10.18\n\n[Amending Agreement between the Company and Norbrook Laboratories dated as of March 4, 2024 (incorporated by reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K filed March 6, 2024).](http://www.sec.gov/Archives/edgar/data/811641/000121390024020389/ea0201306ex10-1_immucell.htm)\n\n10.19\n\n[Amending Agreement between the Company and Norbrook Laboratories dated as of November 29, 2024 (incorporated by reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K filed December 2, 2024).](http://www.sec.gov/Archives/edgar/data/811641/000121390024104543/ea022331501ex10-1_immu.htm)\n\n10.20\n\n[Indenture of Lease for Premises Located in Portland, Maine between the Company and TVP, LLC (incorporated by reference to Exhibit 99.2 of the Company’s Current Report on Form 8-K filed on September 17, 2019).](http://www.sec.gov/Archives/edgar/data/811641/000121390019018253/f8k091219ex99-2_immucell.htm)\n\n10.21\n\n[Second Amendment of Indenture of Lease for Premises Located in Portland, Maine between the Company and TVP, LLC dated as of August 15, 2022 (incorporated by reference to Exhibit 99.1 to the Company’s Current Report on Form 8-K filed on August 17, 2022).](http://www.sec.gov/Archives/edgar/data/811641/000121390022049025/ea164617ex99-1_immucell.htm)\n\n10.22\n\n[Third Amendment of Indenture of Lease for Premises Located in Portland, Maine between the Company and TVP, LLC dated as of November 14, 2023 (incorporated by reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K filed on November 16, 2023).](http://www.sec.gov/Archives/edgar/data/811641/000121390023087893/ea188617ex10-1_immucell.htm)\n\n10.23\n\n[Term Note for $5,100,000 between the Company and Gorham Savings Bank dated March 11, 2020 (incorporated by reference to Exhibit 99.2 of the Company’s Current Report on Form 8-K filed on March 12, 2020).](http://www.sec.gov/Archives/edgar/data/811641/000121390020006089/ea119564ex99-2_immucell.htm)\n\n10.24\n\n[Loan Agreement for $5,100,000 between the Company and Gorham Savings Bank dated March 11, 2020 (incorporated by reference to Exhibit 99.4 of the Company’s Current Report on Form 8-K filed on March 12, 2020).](http://www.sec.gov/Archives/edgar/data/811641/000121390020006089/ea119564ex99-4_immucell.htm)\n\n10.25\n\n[Allonge to and Amendment of Term Note, dated March 23, 2022, between the Company and Gorham Savings Bank (incorporated by reference to Exhibit 99.1 of the Company’s Current Report on Form 8-K filed on March 24, 2022).](http://www.sec.gov/Archives/edgar/data/811641/000121390022014793/ea157362ex99-1_immucell.htm)\n\n10.26\n\n[Mortgage Modification Agreement, dated March 23, 2022, between the Company and Gorham Savings Bank (incorporated by reference to Exhibit 99.2 of the Company’s Current Report on Form 8-K filed on March 24, 2022).](http://www.sec.gov/Archives/edgar/data/811641/000121390022014793/ea157362ex99-2_immucell.htm)\n\n2\n\n \n\n \n\n \n\n10.27\n\n[Term Note for $3,500,000 between the Company and Gorham Savings Bank dated March 11, 2020 (incorporated by reference to Exhibit 99.3 of the Company’s Current Report on Form 8-K filed on March 12, 2020).](http://www.sec.gov/Archives/edgar/data/811641/000121390020006089/ea119564ex99-3_immucell.htm)\n\n10.28\n\n[Loan Agreement for $3,500,000 between the Company and Gorham Savings Bank dated March 11, 2020 (incorporated by reference to Exhibit 99.5 of the Company’s Current Report on Form 8-K filed on March 12, 2020).](http://www.sec.gov/Archives/edgar/data/811641/000121390020006089/ea119564ex99-5_immucell.htm)\n\n10.29\n\n[Line of Credit Agreement for up to $1,000,000 executed by ImmuCell Corporation in favor of Gorham Savings Bank dated March 11, 2020 (incorporated by reference to Exhibit 99.6 of the Company’s Current Report on Form 8-K filed on March 12, 2020).](http://www.sec.gov/Archives/edgar/data/811641/000121390020006089/ea119564ex99-6_immucell.htm)\n\n10.30\n\n[Allonge to and Amendment of Line of Credit Loan for up to $1,000,000 between the Company and Gorham Savings Bank dated March 23, 2022 (incorporated by reference to Exhibit 10.23 of the Company’s Annual Report on Form 10-K for the year ended December 31, 2022).](http://www.sec.gov/Archives/edgar/data/811641/000121390023024080/f10k2022ex10-23_immucellcorp.htm)\n\n10.31\n\n[Allonge to and Amendment of Line of Credit between the Company and Gorham Savings Bank, dated February 22, 2024 (incorporated by reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K filed on February 27, 2024).](http://www.sec.gov/Archives/edgar/data/811641/000121390024017522/ea0200796ex10-1_immucell.htm)\n\n10.32\n\n[Note Purchase Agreement executed by the Company in favor of the Maine Technology Institute dated June 12, 2020 (incorporated by reference to Exhibit 99.2 of the Company’s Current Report on Form 8-K filed on June 16, 2020).](http://www.sec.gov/Archives/edgar/data/811641/000121390020015079/ea123091ex99-2_immucell.htm)\n\n10.33\n\n[Subordinated Promissory Note for $500,000 executed by the Company in favor of the Maine Technology Institute dated June 12, 2020 (incorporated by reference to Exhibit 99.3 of the Company’s Current Report on Form 8-K filed on June 16, 2020).](http://www.sec.gov/Archives/edgar/data/811641/000121390020015079/ea123091ex99-3_immucell.htm)\n\n10.34\n\n[Note Purchase Agreement executed by the Company in favor of the Maine Technology Institute dated June 30, 2021 (incorporated by reference to Exhibit 99.1 of the Company’s Current Report on Form 8-K filed on July 6, 2021).](http://www.sec.gov/Archives/edgar/data/811641/000121390021035662/ea143716ex99-1_immucell.htm)\n\n10.35\n\n[Subordinated Promissory Note for $400,000 executed by the Company in favor of the Maine Technology Institute dated June 30, 2022 (incorporated by reference to Exhibit 99.2 of the Company’s Current Report on Form 8-K filed on July 6, 2021).](http://www.sec.gov/Archives/edgar/data/811641/000121390021035662/ea143716ex99-2_immucell.htm)\n\n10.36\n\n[Term Note for $1,500,000 executed by the Company in favor of Gorham Savings Bank dated December 15, 2020 (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on December 17, 2020).](http://www.sec.gov/Archives/edgar/data/811641/000121390020043105/ea131766ex10-1_immucell.htm)\n\n10.37\n\n[Loan Agreement for $1,500,000 executed by the Company in favor of Gorham Savings Bank dated December 15, 2020 (incorporated by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K filed on December 17, 2020).](http://www.sec.gov/Archives/edgar/data/811641/000121390020043105/ea131766ex10-2_immucell.htm)\n\n10.38\n\n[Term Note for $2,000,000 executed by ImmuCell Corporation in favor of Gorham Savings Bank dated July 17, 2023 (incorporated by reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K filed on July 21, 2023).](http://www.sec.gov/Archives/edgar/data/811641/000121390023058672/ea182107ex10-1_immucell.htm)\n\n10.39\n[Promissory Note executed by the Company in favor of Maine Community Bank dated as of August 7, 2025 (incorporated by reference to Exhibit 10.2 of the Company's Current Report on Form 8-K filed on August 12, 2025).](http://www.sec.gov/Archives/edgar/data/811641/000121390025074983/ea025289001ex10-2_immucell.htm)\n\n10.40\n[Allonge to and Amendment of Line of Credit Loan between the Company and Maine Community Bank dated August 20, 2025 (incorporated by reference to Exhibit 10.1 of the Company's Current Report on Form 8-K filed on August 25, 2025).](http://www.sec.gov/Archives/edgar/data/811641/000121390025080110/ea025436101ex10-1_immucell.htm)\n\n10.41\n\n[Fourth Amendment of Indenture of Lease for Premises Located in Portland, Maine between the Company and TVP, LLC dated as of June 11, 2024 (incorporated by reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K filed on June 14, 2024).](http://www.sec.gov/Archives/edgar/data/811641/000121390024052776/ea020791901ex10-1_immucell.htm)\n\n10.42\n[Fifth Amendment of Indenture of Lease for Premises Located in Portland, Maine between the Company and TVP, LLC dated as of September 20, 2024 (incorporated by reference to Exhibit 10.1 of the Company's Current Report on Form 8-K filed on September 24, 2024).](http://www.sec.gov/Archives/edgar/data/0000811641/000121390024081304/ea021549201ex10-1_immucell.htm)\n\n10.43\n\n[Loan Agreement between the Company and Maine Community Bank dated as of August 7, 2025 (incorporated by reference to Exhibit 10.1 of the Company's Current Report on Form 8-K filed on August 12, 2025).](http://www.sec.gov/Archives/edgar/data/0000811641/000121390025074983/ea025289001ex10-1_immucell.htm)\n\n14\n\n[Code of Business Conduct and Ethics (incorporated by reference to Exhibit 14 of the Company’s Current Report on Form 8-K filed on March 20, 2014).](http://www.sec.gov/Archives/edgar/data/811641/000110262414000412/exh14.htm)\n\n19\n\n[Insider Trading Policy of the Company adopted as of December 11, 2024 (incorporated by reference to Exhibit 19 to the Company's Annual Report on Form 10-K for the year ended December 31, 2024).](http://www.sec.gov/Archives/edgar/data/811641/000101376225004072/ea023548101ex19_immucell.htm)\n\n23.1\n\n[Consent of Independent Registered Public Accounting Firm (incorporated by reference to Exhibit 23.1 of the Company's Annual Report on Form 10-K for the year ended December 31, 2025).](http://www.sec.gov/Archives/edgar/data/0000811641/000143774926010339/ex_852935.htm)\n\n24.1\n\n[Power of Attorney (incorporated by reference to the signature page of this Form 10-K).](#poa)\n\n31.1*\n\n[Certification of the President and Chief Executive Officer Pursuant to Rule 13a-14(a).](ex_957645.htm)\n\n31.2*\n[Certification of the Chief Financial Officer the Pursuant to Rule 13a-14(a).](ex_957646.htm)\n\n32.1*\n\n[Certification of the President and Chief Executive Officer Pursuant to Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](ex_957647.htm)\n\n32.2*\n[Certification of the Chief Financial Officer Pursuant to Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](ex_957648.htm)\n\n97.1\n\n[ImmuCell Corporation Clawback Policy (incorporated by reference to Exhibit 97.1 of the Company’s Annual Report on Form 10-K for the year ended December 31, 2023).](http://www.sec.gov/Archives/edgar/data/811641/000121390024028718/ea020227701ex97-1_immucell.htm)\n\n101.INS\n\nInline XBRL Instance Document.\n\n101.SCH\n\nInline XBRL Taxonomy Extension Schema Document.\n\n101.CAL\n\nInline XBRL Taxonomy Extension Calculation Linkbase Document.\n\n101.DEF\n\nInline XBRL Taxonomy Extension Definition Linkbase Document.\n\n101.LAB\n\nInline XBRL Taxonomy Extension Label Linkbase Document.\n\n101.PRE\n\nInline XBRL Taxonomy Extension Presentation Linkbase Document.\n\n104\n\nCover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).\n\n \n\n+\n\nManagement contract or compensatory plan or arrangement.\n\n*\n\nFiled herewith.\n\n \n\n \n\n3\n\n \n\n \n\n \n\n \n\n \n\n**Signatures**\n\n \n\nPursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.\n\n \n\n \n \n\nImmuCell Corporation\n\n \n \n\nRegistrant\n\n \n \n \n\nDate: May 13, 2026\n\nBy: \n\n/s/ Timothy C. Fiori\n\n \n \n\nTimothy C. Fiori, Chief Financial Officer and Principal Financial Officer"}