{"url_path":"/sec/tpcs/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":"2026-06-25","source_url":"https://www.sec.gov/Archives/edgar/data/1328792/0001104659-26-077758-index.html","accession_number":"0001104659-26-077758","cik":"0001328792","ticker":"TPCS","issuer_name":"TECHPRECISION CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/1328792/0001104659-26-077758-index.html","primary_entity_key":"0001328792","primary_entity_name":"TECHPRECISION CORP"},"word_count":2294,"has_tables":true,"body_markdown":"Item 15.    Exhibits and Financial Statement Schedules.\n\nThe following documents are filed as part of this report:\n\n(1)Financial Statements, included in Part II, “*Item 8. Financial Statements and Supplementary Data*”:\n\n[Report of Independent Registered Public Accounting Firm](#REPORTOFINDEPENDENTREGISTEREDPUBLICACCOU)\n\n[Consolidated Balance Sheets as of March 31, 2026 and 2025](#CONSOLIDATEDBALANCESHEETS_64811)\n\n[Consolidated Statements of Operations for the years ended March 31, 2026 and 2025](#CONSOLIDATEDSTATEMENTSOFOPERATIONS_93521)\n\n[Consolidated Statements of Stockholders’ Equity for the years ended March 31, 2026 and 2025](#CONSOLIDATEDSTATEMENTSOFSTOCKHOLDERSEQUI)\n\n[Consolidated Statements of Cash Flows for the years ended March 31, 2026 and 2025](#CONSOLIDATEDSTATEMENTSOFCASHFLOWS_811835)\n\n[Notes to Consolidated Financial Statements](#NOTESTOCONSOLIDATEDFINANCIALSTATEMENTS_3)\n\n(2)Financial Statement Schedules:\n\nFinancial statement schedules have been omitted because either they are not applicable or the required information is included in the financial statements or the notes thereto.\n\n(3)List of Exhibits:\n\nThe following exhibits are filed herewith or are incorporated by reference to exhibits previously filed with the SEC.\n\nExhibit Index\n\n**Exhibit********No.**\n\n**  ​**\n\n**Description**\n\n**  ​**\n\n**Incorporated********by Reference********Form**\n\n**  ​**\n\n**File** **No.**\n\n**  ​**\n\n**Date Filed**\n\n**  ​**\n\n**Exhibit********No.**\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\n​\n\n​\n\n2.1\n\n​\n\n[Stock Purchase Agreement among TechPrecision Corporation, Stadco New Acquisition, LLC, Stadco, Stadco Acquisition, LLC, and the stockholders of Stadco, dated as of October 16, 2020](https://www.sec.gov/Archives/edgar/data/1328792/000110465920116256/tm2033366d1_ex2-1.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nOctober 20, 2020\n\n​\n\n2.1\n\n​\n\n​\n\n2.2\n\n​\n\n[Amendment to Stock Purchase Agreement, dated as of December 15, 2020, between TechPrecision Corporation, Stadco New Acquisition, LLC, Stadco, Stadco Acquisition, LLC and Douglas A. Paletz](https://www.sec.gov/Archives/edgar/data/1328792/000110465921011517/tm214500d1_ex10-2.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nFebruary 3, 2021\n\n​\n\n10.2\n\n​\n\n​\n\n2.3\n\n​\n\n[Third Amendment to Stock Purchase Agreement, dated as of July 20, 2021, among TechPrecision Corporation, Stadco New Acquisition, LLC, STADCO, Stadco Acquisition, LLC and Douglas A. Paletz, as stockholders’ representative](https://www.sec.gov/Archives/edgar/data/1328792/000110465921095571/tm2123123d1_ex2-1.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nJuly 26, 2021\n\n​\n\n2.1\n\n​\n\n​\n\n2.4*\n\n​\n\n[Stock Purchase Agreement, dated November 22, 2023, by and between TechPrecision Corporation and Doerfer Corporation](https://www.sec.gov/Archives/edgar/data/1328792/000110465923122025/tm2331591d1_ex2-1.htm)\n\n​\n\n8-K\n\n​\n\n001-41698\n\n​\n\nNovember 29, 2023\n\n​\n\n2.1\n\n​\n\n​\n\n3.1\n\n​\n\n[Certificate of Incorporation of the Registrant](https://www.sec.gov/Archives/edgar/data/1328792/000114420406035900/v050754_ex3-1.txt)\n\n​\n\nSB-2\n\n​\n\n333-133509\n\n​\n\nAugust 28, 2006\n\n​\n\n3.1\n\n​\n\n​\n\n3.2\n\n​\n\n[Certificate of Amendment to the Certificate of Incorporation of TechPrecision Corporation](https://www.sec.gov/Archives/edgar/data/1328792/000110465923024816/tm237570d1_ex3-1.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nFebruary 23, 2023\n\n​\n\n3.1\n\n​\n\n​\n\n3.3\n\n​\n\n[Second Amended and Restated By-laws of the Registrant](https://www.sec.gov/Archives/edgar/data/1328792/000110465925078770/tm2523555d1_ex3-1.htm)\n\n​\n\n8-K\n\n​\n\n000-41698\n\n​\n\nAugust 14, 2025\n\n​\n\n3.1\n\n​\n\n​\n\n3.4\n\n​\n\n[Certificate of Designation for Series A Convertible Preferred Stock of the Registrant](https://www.sec.gov/Archives/edgar/data/1328792/000114420406008590/v036856_ex3-1.txt)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nMarch 3, 2006\n\n​\n\n3.1\n\n​\n\n​\n\n3.5\n\n​\n\n[Certificate of Amendment to Certificate of Designation for Series A Convertible Preferred Stock of the Registrant](https://www.sec.gov/Archives/edgar/data/1328792/000121390009003081/f10q0909ex3v_techprecision.htm)\n\n​\n\n10-Q\n\n​\n\n000-51378\n\n​\n\nNovember 12, 2009\n\n​\n\n3.5\n\n​\n\n​\n\n4.1\n\n​\n\n[Description of Securities](https://www.sec.gov/Archives/edgar/data/1328792/000141057824001590/tpcs-20240331xex4d1.htm)\n\n​\n\n10-K\n\n​\n\n001-41698\n\n​\n\nSeptember 13, 2024\n\n​\n\n4.1\n\n​\n\n​\n\n74\n\n[Table of Contents](#TOC)\n\n**Exhibit********No.**\n\n**  ​**\n\n**Description**\n\n**  ​**\n\n**Incorporated********by Reference********Form**\n\n**  ​**\n\n**File** **No.**\n\n**  ​**\n\n**Date Filed**\n\n**  ​**\n\n**Exhibit********No.**\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\n​\n\n​\n\n4.2\n\n​\n\n[Form of Purchaser Warrant](https://www.sec.gov/Archives/edgar/data/1328792/000110465924078713/tm2419078d1_ex4-1.htm)\n\n​\n\n8-K\n\n​\n\n001-41698\n\n​\n\nJuly 10, 2024\n\n​\n\n4.1\n\n​\n\n​\n\n4.3\n\n​\n\n[Form of Placement Agent Warrant](https://www.sec.gov/Archives/edgar/data/1328792/000110465924078713/tm2419078d1_ex4-2.htm)\n\n​\n\n8-K\n\n​\n\n001-41698\n\n​\n\nJuly 10, 2024\n\n​\n\n4.2\n\n​\n\n​\n\n10.1†\n\n​\n\n[Non-Qualified Stock Option Award Agreement, dated as of December 27, 2016, from TechPrecision Corporation to Alexander Shen](https://www.sec.gov/Archives/edgar/data/1328792/000095015916000831/ex10-3.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nDecember 28, 2016\n\n​\n\n10.3\n\n​\n\n​\n\n10.2†\n\n​\n\n[TechPrecision Corporation 2016 Equity Incentive Plan](https://www.sec.gov/Archives/edgar/data/1328792/000095015917000056/ex10-4.htm)\n\n​\n\n10-Q\n\n​\n\n000-51378\n\n​\n\nFebruary 14, 2017\n\n​\n\n10.4\n\n​\n\n​\n\n10.3†\n\n​\n\n[First Amendment to TechPrecision Corporation 2016 Equity Incentive Plan](https://www.sec.gov/Archives/edgar/data/1328792/000110465922023789/tm226827d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nFebruary 15, 2022\n\n​\n\n10.1\n\n​\n\n​\n\n10.4†\n\n​\n\n[Second Amendment to TechPrecision Corporation 2016 Equity Incentive Plan](https://www.sec.gov/Archives/edgar/data/1328792/000110465925078770/tm2523555d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n001-41698\n\n​\n\nAugust 14, 2025\n\n​\n\n10.1\n\n​\n\n​\n\n10.5†\n\n​\n\n[2006 Long-term Incentive Plan, as restated effective November 22, 2010](https://www.sec.gov/Archives/edgar/data/1328792/000121390011000762/f10q1210ex10ii_techprec.htm)\n\n​\n\n10-Q\n\n​\n\n000-51378\n\n​\n\nFebruary 14, 2011\n\n​\n\n10.2\n\n​\n\n​\n\n10.6†\n\n​\n\n[Form of Option Award Agreement for Directors](https://www.sec.gov/Archives/edgar/data/1328792/000095015913000414/ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nJune 17, 2013\n\n​\n\n10.1\n\n​\n\n​\n\n10.7†\n\n​\n\n[Form of Restricted Stock Award Agreement](https://www.sec.gov/Archives/edgar/data/1328792/000095015914000136/ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nMarch 20, 2014\n\n​\n\n10.1\n\n​\n\n​\n\n10.8†\n\n​\n\n[Form of Restricted Stock Award](https://www.sec.gov/Archives/edgar/data/1328792/000114420418063825/tv508647_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nDecember 10, 2018\n\n​\n\n10.1\n\n​\n\n​\n\n10.9†\n\n​\n\n[Employment Agreement, dated November 14, 2014, between TechPrecision Corporation and Alexander Shen](https://www.sec.gov/Archives/edgar/data/1328792/000095015914000515/ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nNovember 20, 2014\n\n​\n\n10.1\n\n​\n\n​\n\n10.10\n\n​\n\n[Amended and Restated Loan Agreement, dated as of August 25, 2021, among Ranor, Inc., Stadco New Acquisition, LLC, Westminster Credit Holdings, LLC, STADCO and Berkshire Bank](https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-11.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nAugust 30, 2021\n\n​\n\n10.11\n\n​\n\n​\n\n10.11\n\n​\n\n[First Amendment to Amended and Restated Loan Agreement and First Amendment to Promissory Note, dated as of December 17, 2021, by and among Ranor, Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank](https://www.sec.gov/Archives/edgar/data/1328792/000110465921151675/tm2135521d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nDecember 20, 2021\n\n​\n\n10.1\n\n​\n\n​\n\n10.12\n\n​\n\n[Second Amendment to Amended and Restated Loan Agreement and Second Amendment to Promissory Note, dated as of March 18, 2022, by and among Ranor, Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank](https://www.sec.gov/Archives/edgar/data/1328792/000110465922036196/tm229918d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nMarch 21, 2022\n\n​\n\n10.1\n\n​\n\n​\n\n10.13\n\n​\n\n[Third Amendment to Amended and Restated Loan Agreement and Third Amendment to Promissory Note, dated as of June 16, 2022, by and among Ranor, Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank](https://www.sec.gov/Archives/edgar/data/1328792/000110465922073898/tm2219304d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nJune 23, 2022\n\n​\n\n10.1\n\n​\n\n​\n\n10.14*\n\n​\n\n[Fourth Amendment to Amended and Restated Loan Agreement and Fourth Amendment to Promissory Note, dated as of September 15, 2022, by and among Ranor, Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank](https://www.sec.gov/Archives/edgar/data/1328792/000110465922101034/tm2225997d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nSeptember 19, 2022\n\n​\n\n10.1\n\n​\n\n​\n\n10.15*\n\n​\n\n[Fifth Amendment to Amended and Restated Loan Agreement, Fifth Amendment to Promissory Note and First Amendment to Second Amended and Restated Promissory Note, effective as of December 20, 2022, by and among Ranor, Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank](https://www.sec.gov/Archives/edgar/data/1328792/000110465922131367/tm2233762d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nDecember 30, 2022\n\n​\n\n10.1\n\n​\n\n​\n\n75\n\n[Table of Contents](#TOC)\n\n**Exhibit********No.**\n\n**  ​**\n\n**Description**\n\n**  ​**\n\n**Incorporated********by Reference********Form**\n\n**  ​**\n\n**File** **No.**\n\n**  ​**\n\n**Date Filed**\n\n**  ​**\n\n**Exhibit********No.**\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\n​\n\n​\n\n10.16*\n\n​\n\n[Sixth Amendment to Amended and Restated Loan Agreement and Second Amendment to Second Amended and Restated Promissory Note, effective as of December 20, 2023, by and among Ranor, Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank](https://www.sec.gov/Archives/edgar/data/1328792/000110465924001787/tm2331591d3_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n001-41698\n\n​\n\nJanuary 5, 2024\n\n​\n\n10.1\n\n​\n\n​\n\n10.17\n\n​\n\n[Seventh Amendment to Amended and Restated Loan Agreement and Third Amendment to Second Amended and Restated Promissory Note, effective as of March 20, 2024, by and among Ranor, Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank](https://www.sec.gov/Archives/edgar/data/1328792/000110465924045213/tm2411371d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n001-41698\n\n​\n\nApril 9, 2024\n\n​\n\n10.1\n\n​\n\n​\n\n10.18\n\n​\n\n[Eighth Amendment to Amended and Restated Loan Agreement and Fourth Amendment to Second Amended and Restated Promissory Note, executed on May 28, 2024, and effective as of May 24, 2024, by and among Ranor, Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank](https://www.sec.gov/Archives/edgar/data/1328792/000110465924067776/tm2416208d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n001-41698\n\n​\n\nJune 3, 2024\n\n​\n\n10.1\n\n​\n\n​\n\n10.19\n\n​\n\n[Ninth Amendment to Amended and Restated Loan Agreement and Fifth Amendment to Second Amended and Restated Promissory Note, executed on September 4, 2024, and effective as of August 30, 2024, by and among Ranor, Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank](https://www.sec.gov/Archives/edgar/data/1328792/000110465924098583/tm2423461d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-41698\n\n​\n\nSeptember 10, 2024\n\n​\n\n10.1\n\n​\n\n​\n\n10.20\n\n​\n\n[Tenth Amendment to Amended and Restated Loan Agreement and Sixth Amendment to Second Amended and Restated Promissory Note, executed on December 19, 2024, and effective as of May 24, 2024, by and among Ranor, Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank](https://www.sec.gov/Archives/edgar/data/1328792/000110465924131743/tm2432068d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-41698\n\n​\n\nDecember 26, 2024\n\n​\n\n10.1\n\n​\n\n​\n\n10.21\n\n​\n\n[Eleventh Amendment to Amended and Restated Loan Agreement and Seventh Amendment to Second Amended and Restated Promissory Note, executed on April 28, 2025, by and among Ranor, Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank](https://www.sec.gov/Archives/edgar/data/1328792/000110465925043516/tm2511818d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-41698\n\n​\n\nMay 1, 2025\n\n​\n\n10.1\n\n​\n\n​\n\n10.22\n\n​\n\n[Twelfth Amendment to Amended and Restated Loan Agreement and Eighth Amendment to Second Amended and Restated Promissory Note, executed on August 28, 2025, by and among Ranor, Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Berkshire Bank](https://www.sec.gov/Archives/edgar/data/1328792/000110465925085651/tm2524765d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-41698\n\n​\n\nAugust 29, 2025\n\n​\n\n10.1\n\n​\n\n​\n\n10.23\n\n​\n\n[Thirteenth Amendment to Amended and Restated Loan Agreement and Ninth Amendment to Second Amended and Restated Promissory Note, executed on January 12, 2026, by and among Ranor, Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Beacon Bank & Trust, successor by merger to Berkshire Bank](https://www.sec.gov/Archives/edgar/data/1328792/000110465926003736/tm263125d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-41698\n\n​\n\nJanuary 14, 2026\n\n​\n\n10.1\n\n​\n\n​\n\n76\n\n[Table of Contents](#TOC)\n\n**Exhibit********No.**\n\n**  ​**\n\n**Description**\n\n**  ​**\n\n**Incorporated********by Reference********Form**\n\n**  ​**\n\n**File** **No.**\n\n**  ​**\n\n**Date Filed**\n\n**  ​**\n\n**Exhibit********No.**\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\n​\n\n​\n\n10.24\n\n​\n\n[Fourteenth Amendment to Amended and Restated Loan Agreement and Tenth Amendment to Second Amended and Restated Promissory Note, executed on May 13, 2026, by and among Ranor, Inc., Stadco New Acquisition, LLC, Stadco, Westminster Credit Holdings, LLC and Beacon Bank & Trust, successor by merger to Berkshire Bank](https://www.sec.gov/Archives/edgar/data/1328792/000110465926063364/tm2614982d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-41698\n\n​\n\nMay 19, 2026\n\n​\n\n10.1\n\n​\n\n​\n\n10.25\n\n​\n\n[Amended and Restated Loan Purchase and Sale Agreement, dated as of April 23, 2021, between Stadco New Acquisition, LLC and Sunflower Bank, N.A.](https://www.sec.gov/Archives/edgar/data/1328792/000110465921057551/tm2114594d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nApril 29, 2021\n\n​\n\n10.1\n\n​\n\n​\n\n10.26\n\n​\n\n[Amendment to Amended and Restated Loan Purchase and Sale Agreement, dated as of June 28, 2021, between Stadco New Acquisition, LLC, Stadco, Stadco Acquisition LLC and Stadco Mexico, Inc. and Sunflower Bank, N.A.](https://www.sec.gov/Archives/edgar/data/1328792/000110465921086869/tm2120896d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nJune 29, 2021\n\n​\n\n10.1\n\n​\n\n​\n\n10.27\n\n​\n\n[Amended and Restated Standard Industrial/Commercial Single-Tenant Lease – Net, dated July 1, 2010, between the Landlord and Stadco](https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nAugust 30, 2021\n\n​\n\n10.1\n\n​\n\n​\n\n10.28\n\n​\n\n[Amendment to the Amended and Restated Standard Industrial/Commercial Single-Tenant Lease – Net, effective as of August 24, 2021, between the Stadco and the Landlord*](https://www.sec.gov/Archives/edgar/data/1328792/000110465921110986/tm2125978d1_ex10-2.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nAugust 30, 2021\n\n​\n\n10.2\n\n​\n\n​\n\n10.29#\n\n​\n\n[Payment Agreement between Stadco and LADWP](https://www.sec.gov/Archives/edgar/data/1328792/000110465923010547/tm235289d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n000-51378\n\n​\n\nFebruary 3, 2023\n\n​\n\n10.1\n\n​\n\n​\n\n10.30*\n\n​\n\n[Form of Securities Purchase Agreement between TechPrecision Corporation and the purchasers signatory thereto dated July 3, 2024](https://www.sec.gov/Archives/edgar/data/1328792/000110465924078713/tm2419078d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n001-41698\n\n​\n\nJuly 10, 2024\n\n​\n\n10.1\n\n​\n\n​\n\n10.31\n\n​\n\n[Form of Placement Agent Agreement between the Company and Wellington Shields & Co. LLC dated July 3, 2024](https://www.sec.gov/Archives/edgar/data/1328792/000110465924078713/tm2419078d1_ex10-2.htm)\n\n​\n\n8-K\n\n​\n\n001-41698\n\n​\n\nJuly 10, 2024\n\n​\n\n10.2\n\n​\n\n​\n\n10.32†\n\n​\n\n[Employment Agreement, dated March 16, 2025, between TechPrecision Corporation and Phillip E. Podgorski](https://www.sec.gov/Archives/edgar/data/1328792/000110465925030039/tm2510966d1_ex10-1.htm)\n\n​\n\n8-K\n\n​\n\n001-41698\n\n​\n\nApril 1, 2025\n\n​\n\n10.1\n\n​\n\n​\n\n19.1\n\n​\n\n[Insider Trading Policy](tpcs-20260331xex19d1.htm)\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\nX\n\n21.1\n\n​\n\n[Subsidiaries of the Registrant](https://www.sec.gov/Archives/edgar/data/1328792/000141057824001590/tpcs-20240331xex21d1.htm)\n\n​\n\n10-K\n\n​\n\n001-41698\n\n​\n\nSeptember 13, 2024\n\n​\n\n21.1\n\n​\n\n​\n\n23.1\n\n​\n\n[Consent of CBIZ CPAs PC](tpcs-20260331xex23d1.htm)\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\nX\n\n31.1\n\n​\n\n[Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](tpcs-20260331xex31d1.htm)\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\nX\n\n31.2\n\n​\n\n[Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](tpcs-20260331xex31d2.htm)\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\nX\n\n32.1\n\n​\n\n[Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002](tpcs-20260331xex32d1.htm)\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\nX\n\n97.1\n\n​\n\n[Clawback Policy](https://www.sec.gov/Archives/edgar/data/1328792/000141057824001590/tpcs-20240331xex97d1.htm)\n\n​\n\n10-K\n\n​\n\n001-41698\n\n​\n\nSeptember 13, 2024\n\n​\n\n97.1\n\n​\n\n​\n\n77\n\n[Table of Contents](#TOC)\n\n**Exhibit********No.**\n\n**  ​**\n\n**Description**\n\n**  ​**\n\n**Incorporated********by Reference********Form**\n\n**  ​**\n\n**File** **No.**\n\n**  ​**\n\n**Date Filed**\n\n**  ​**\n\n**Exhibit********No.**\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\n​\n\n​\n\n101\n\n​\n\nThe following financial information from this Annual Report on Form 10-K for the fiscal year ended March 31, 2026, formatted in XBRL (Extensible Business Reporting Language): (i) the Consolidated Balance Sheets at March 31, 2026 and 2025; (ii) the Consolidated Statements of Operations for the years ended March 31, 2026 and 2025; (iii) the Consolidated Statements of Stockholders’ Equity for the years ended March 31, 2026 and 2025; (iv) the Consolidated Statements of Cash Flows for the years ended March 31, 2026 and 2025; and (v) the Notes to the Consolidated Financial Statements.\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\nX\n\n104\n\n​\n\nCover Page Interactive Data File – The cover page interactive data file does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document.\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\nX\n\n† Management contract or compensatory arrangement or plan\n\n* Pursuant to Item 601(a)(5) of Regulation S-K, certain schedules and attachments have been omitted. A copy of any omitted schedule or attachment will be furnished supplementally to the Securities and Exchange Commission upon request.\n\n# Certain portions of this Exhibit were redacted pursuant to Item 601(a)(6) of Regulation S-K and marked by means of brackets and asterisks (“[****]”)."}