{"url_path":"/sec/rsss/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":"2026-09-11","source_url":"https://www.sec.gov/Archives/edgar/data/1386301/0001104659-26-107044-index.html","accession_number":"0001104659-26-107044","cik":"0001386301","ticker":"RSSS","issuer_name":"Research Solutions, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1386301/0001104659-26-107044-index.html","primary_entity_key":"0001386301","primary_entity_name":"Research Solutions, Inc."},"word_count":1045,"has_tables":true,"body_markdown":"**Item 15. Exhibits and Financial Statement Schedules**\n\n**(a)(1) Financial Statements.**\n\nThe financial statements of Research Solutions, Inc. and its subsidiaries and the independent registered public accounting firm’s report dated September 11, 2026, are incorporated by reference to Item 8 of this report.\n\n**(a)(2) and (c) Financial Statement Schedules**\n\nNot required.\n\n**(a)(3) and (b) Exhibits**\n\n**EXHIBIT INDEX**\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n**Incorporated by Reference**\n\n​\n\n​\n\n**Exhibit**\n**Number**\n\n  ​ ​ ​\n\n**Exhibit Description**\n\n​\n\n**Form**\n\n​\n\n**Date**\n\n​\n\n**Number**\n\n​\n\n**Filed Herewith**\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n2.1\n\n \n\n[Share Exchange Agreement between Research Solutions, Inc. and Reprints Desk Inc. dated November 13, 2006.](https://www.sec.gov/Archives/edgar/data/1386301/000141188607000054/ex2_1.htm)\n\n​\n\nSB-2\n\n​\n\n12/28/2007\n\n​\n\n2.1\n\n​\n\n​\n\n2.2\n\n​\n\n[Agreement of Merger and Plan of Reorganization, by and among the Research Solutions, Inc., Research Solutions Acquisition 2, LLC, Scite, Inc., and the Stockholder Representative, dated as of November 24, 2023.](https://www.sec.gov/Archives/edgar/data/1386301/000110465923121108/tm2331467d1_ex2-1.htm)\n\n​\n\n8-K\n\n​\n\n11/27/2023\n\n​\n\n2.1\n\n​\n\n​\n\n3.1.1\n\n \n\n[Articles of Incorporation.](https://www.sec.gov/Archives/edgar/data/1386301/000141188607000054/ex3-1.htm)\n\n​\n\nSB-2\n\n​\n\n12/28/2007\n\n​\n\n3.1\n\n​\n\n​\n\n3.1.2\n\n \n\n[Articles of Merger Effective March 4, 2013.](https://www.sec.gov/Archives/edgar/data/1386301/000114420413013164/v337280_ex3-1.htm)\n\n​\n\n8-K\n\n​\n\n3/6/2013\n\n​\n\n3.1\n\n​\n\n​\n\n3.2\n\n \n\n[Amended and Restated Bylaws.](https://www.sec.gov/Archives/edgar/data/1386301/000114420412056546/v325883_ex3-2.htm)\n\n​\n\n8-K\n\n​\n\n10/17/2012\n\n​\n\n3.2\n\n​\n\n​\n\n4\n\n \n\n[Description of the registrant’s common stock.](https://www.sec.gov/Archives/edgar/data/1386301/000155837022014600/rsss-20220630xex4.htm)\n\n​\n\n10-K\n\n​\n\n9/23/2022\n\n​\n\n4\n\n​\n\n​\n\n10.1\n\n \n\n[Securities Purchase Agreement dated June 23, 2016, among Research Solutions, Inc. and the Investors signatory thereto.](https://www.sec.gov/Archives/edgar/data/1386301/000114420416110183/v443046_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n6/28/2016\n\n​\n\n10.1\n\n​\n\n​\n\n10.2\n\n \n\n[Registration Rights Agreement dated June 24, 2016, among Research Solutions, Inc. and the Investors signatory thereto.](https://www.sec.gov/Archives/edgar/data/1386301/000114420416110183/v443046_ex10-2.htm)\n\n​\n\n8-K\n\n​\n\n6/28/2016\n\n​\n\n10.2\n\n​\n\n​\n\n10.3\n\n​\n\n[Employment Agreement dated October 4, 2021, between Research Solutions, Inc. and William A. Nurthen. ++](https://www.sec.gov/Archives/edgar/data/1386301/000155837021015657/rsss-20210930xex10d2.htm)\n\n​\n\n10-Q\n\n​\n\n11/12/2021\n\n​\n\n10.2\n\n​\n\n​\n\n10.4\n\n​\n\n[Asset Purchase Agreement dated September 28, 2022, between Reprints Desk, Inc. and FIZ Karlsruhe – Leibniz-Institut für Informationsinfrastruktur GmbH.](https://www.sec.gov/Archives/edgar/data/1386301/000155837022017737/rsss-20220930xex10d1.htm)\n\n​\n\n10-Q\n\n​\n\n11/14/2022\n\n​\n\n10.1\n\n​\n\n​\n\n10.5\n\n​\n\n[Agreement and Plan of Merger by and among Reprints Desk, Inc., Research Solutions Acquisition Corp 1, Research Solutions, Inc., as Parent Guarantor, Resolute Innovation, Inc. and Shareholder Representative Services LLC dated July 28, 2023. ##](https://www.sec.gov/Archives/edgar/data/1386301/000110465923085676/tm2322397d1_ex2-1.htm)\n\n​\n\n8-K\n\n​\n\n7/31/2023\n\n​\n\n2.1\n\n​\n\n​\n\n74\n\n[Table of Contents](#TOC)\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n10.6\n\n​\n\n[Cooperation Agreement, dated as of September 15, 2023, by and among Research Solutions, Inc., Peter Derycz, Bristol Investment Fund, Ltd., Bristol Capital Advisors, LLC and Paul Kessler.](https://www.sec.gov/Archives/edgar/data/1386301/000110465923102246/tm2326552d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n9/20/2023\n\n​\n\n10.1\n\n​\n\n​\n\n10.7\n\n​\n\n[Loan Agreement among Reprints Desk, Inc., Research Solutions, Inc., and PNC Bank, National Association, dated as of April 15, 2024.](https://www.sec.gov/Archives/edgar/data/1386301/000110465924048029/tm2411927d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n4/17/2024\n\n​\n\n10.1\n\n​\n\n​\n\n10.8\n\n​\n\n[Revolving Line of Credit Note among Reprints Desk, Inc., Research Solutions, Inc., and PNC Bank, National Association, dated as of April 15, 2024.](https://www.sec.gov/Archives/edgar/data/1386301/000110465924048029/tm2411927d1_ex10-2.htm)\n\n​\n\n8-K\n\n​\n\n4/17/2024\n\n​\n\n10.2\n\n​\n\n​\n\n10.9\n\n​\n\n[Security Agreement between Reprints Desk, Inc. and PNC Bank, National Association, dated as of April 15, 2024.](https://www.sec.gov/Archives/edgar/data/1386301/000110465924048029/tm2411927d1_ex10-3.htm)\n\n​\n\n8-K\n\n​\n\n4/17/2024\n\n​\n\n10.3\n\n​\n\n​\n\n10.10\n\n​\n\n[Security Agreement between Research Solutions, Inc. and PNC Bank, National Association, dated as of April 15, 2024.](https://www.sec.gov/Archives/edgar/data/1386301/000110465924048029/tm2411927d1_ex10-4.htm)\n\n​\n\n8-K\n\n​\n\n4/17/2024\n\n​\n\n10.4\n\n​\n\n​\n\n10.11\n\n​\n\n[Employment Agreement, dated October 4, 2024, between Research Solutions, Inc. and Roy W. Olivier. ++](https://www.sec.gov/Archives/edgar/data/1386301/000110465925091644/rsss-20250630xex10d11.htm)\n\n​\n\n10-K\n\n​\n\n9/19/2025\n\n​\n\n10.11\n\n​\n\n​\n\n10.12\n\n​\n\n[Employment Agreement, dated November 4, 2024, between Research Solutions, Inc. and Sefton Cohen. ++](https://www.sec.gov/Archives/edgar/data/1386301/000110465925091644/rsss-20250630xex10d12.htm)\n\n​\n\n10-K\n\n​\n\n9/19/2025\n\n​\n\n10.12\n\n​\n\n​\n\n10.13\n\n​\n\n[Employment Agreement, dated July 30, 2026, between Research Solutions, Inc. and David Kutil. ++](https://www.sec.gov/Archives/edgar/data/1386301/000110465926089546/tm2621884d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n8/3/2026\n\n​\n\n10.1\n\n​\n\n​\n\n19.1\n\n​\n\n[Insider Trading Policy](https://www.sec.gov/Archives/edgar/data/1386301/000110465925091644/rsss-20250630xex19d1.htm)\n\n​\n\n10-K\n\n​\n\n9/19/2025\n\n​\n\n19.1\n\n​\n\n​\n\n21\n\n \n\n[List of Subsidiaries.](https://www.sec.gov/Archives/edgar/data/1386301/000110465925091644/rsss-20250630xex21.htm)\n\n​\n\n10-K\n\n​\n\n9/19/2025\n\n​\n\n21\n\n​\n\n​\n\n23.1\n\n​\n\n[Consent of Wipfli LLP.](rsss-20260630xex23d1.htm)\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n*\n\n24\n\n \n\n[Power of Attorney.](#POA)\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n*\n\n31.1\n\n \n\n[Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer](rsss-20260630xex31d1.htm)\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n*\n\n31.2\n\n \n\n[Rule 13a-14(a)/15d-14(a) Certification of Chief Financial Officer](rsss-20260630xex31d2.htm)\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n*\n\n32.1\n\n \n\n[Section 1350 Certification of Chief Executive Officer *](rsss-20260630xex32d1.htm)*\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n*\n\n32.2\n\n \n\n[Section 1350 Certification of Chief Financial Officer *](rsss-20260630xex32d2.htm)*\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n*\n\n97.1\n\n​\n\n[Compensation Recovery Policy](https://www.sec.gov/Archives/edgar/data/1386301/000110465925091644/rsss-20250630xex97d1.htm)\n\n​\n\n10-K\n\n​\n\n9/19/2025\n\n​\n\n97.1\n\n​\n\n​\n\n99.1\n\n \n\n[2007 Equity Compensation Plan. ++](https://www.sec.gov/Archives/edgar/data/1386301/000141188607000054/ex10-1.htm)\n\n​\n\nSB-2\n\n​\n\n12/28/2007\n\n​\n\n10.1\n\n​\n\n​\n\n99.2\n\n \n\n[Amendment No. 1 to 2007 Equity Compensation Plan. ++](https://www.sec.gov/Archives/edgar/data/1386301/000114420412056979/v326071_pre14a.htm)\n\n​\n\nDEF 14A\n\n​\n\n10/29/2012\n\n​\n\nApp. A\n\n​\n\n​\n\n99.3\n\n \n\n[Amendment No. 2 to 2007 Equity Compensation Plan. ++](https://www.sec.gov/Archives/edgar/data/1386301/000114420414060779/v391128_def14a.htm)\n\n​\n\nDEF 14A\n\n​\n\n10/13/2014\n\n​\n\nApp. A\n\n​\n\n​\n\n99.4\n\n \n\n[Amendment No. 3 to 2007 Equity Compensation Plan. ++](https://www.sec.gov/Archives/edgar/data/1386301/000114420416125300/v449379_def14a.htm)\n\n​\n\nDEF 14A\n\n​\n\n9/26/2016\n\n​\n\nApp. A\n\n​\n\n​\n\n99.5\n\n \n\n[2017 Omnibus Incentive Plan. ++](https://www.sec.gov/Archives/edgar/data/1386301/000114420417049772/v475812_def14a.htm)\n\n​\n\nDEF 14A\n\n​\n\n9/26/2017\n\n​\n\nApp. A\n\n​\n\n​\n\n99.6\n\n \n\n[Amendment No. 1 to 2017 Omnibus Incentive Plan. ++](https://www.sec.gov/Archives/edgar/data/1386301/000114420419045472/tv529826_def14a.htm)\n\n​\n\nDEF 14A\n\n​\n\n9/21/2019\n\n​\n\nApp. A\n\n​\n\n​\n\n99.7\n\n​\n\n[Amendment No. 2 to 2017 Omnibus Incentive Plan.](https://www.sec.gov/Archives/edgar/data/1386301/000110465920108906/tm2031693d1_def14a.htm)\n\n​\n\nDEF 14A\n\n​\n\n9/25/2020\n\n​\n\nApp. A\n\n​\n\n​\n\n101.INS\n\n \n\nInline XBRL Instance Document\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n101.SCH\n\n \n\nInline XBRL Taxonomy Extension Schema Document\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n75\n\n[Table of Contents](#TOC)\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n101.CAL\n\n \n\nInline XBRL Taxonomy Extension Calculation Linkbase\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n101.DEF\n\n \n\nInline XBRL Taxonomy Extension Definition Linkbase\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n101.LAB\n\n \n\nInline XBRL Taxonomy Extension Label Linkbase\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n101.PRE\n\n \n\nInline XBRL Taxonomy Extension Presentation Linkbase\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n104\n\n​\n\nCover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101)\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n**Furnished herewith\n\n++Indicates management contract or compensatory plan.\n\n##\n\nThe Registrant has omitted schedules and exhibits pursuant to Item 6.01(b)(2) of Regulation S-K. The Registrant agrees to furnish supplementally a copy of the omitted schedules and exhibits to the SEC upon request.\n\n​"}