{"url_path":"/sec/zsqr/8-k/2026-06-01/item-9-01","section_key":"item-9-01","section_title":"Item 9.01 ****Financial Statements and Exhibits.**","topic":"sec","document":{"doc_type":"8-K/A","doc_date":"2026-06-01","source_url":"https://www.sec.gov/Archives/edgar/data/1759186/0001683168-26-004425-index.html","accession_number":"0001683168-26-004425","cik":"0001759186","ticker":"ZSQR","issuer_name":"Z Squared Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1759186/0001683168-26-004425-index.html","primary_entity_key":"0001759186","primary_entity_name":"Z Squared Inc."},"word_count":463,"has_tables":true,"body_markdown":"**Item 9.01****Financial Statements and Exhibits.**\n\n \n\n**(a)** *Financial statements of\nbusiness acquired.*\n\n \n\nThe audited financial statements of\nZ Squared Inc. (now known as Z Squared OpCo Inc.), a Wyoming corporation as of December 31, 2025 and 2024 and for the years then ended,\ntogether with the report of OpCo’s independent registered public accounting firm thereon, are filed as Exhibit 99.1 hereto and are\nincorporated herein by reference. The audited financial statements of Z Squared Inc., a Wyoming corporation (now known as Z Squared OpCo\nInc.), as of December 31, 2025 and 2024 and for the years then ended, together with the report of its independent registered public accounting\nfirm thereon, are filed as Exhibit 99.1 hereto and are incorporated herein by reference.\n\n \n\n**(b)** *Pro forma financial information.*\n\n \n\nThe Original Report included as Exhibit\n99.1 thereto unaudited pro forma condensed combined financial information of the Company giving effect to the Merger and the related transactions\n(including the contribution and spin-out transaction involving Coeptis Holdings, Inc. described in the Original Report) as of and for\nthe year ended December 31, 2025. The unaudited pro forma condensed combined financial information filed as Exhibit 99.3 hereto supplements\nand updates the pro forma information included in the Original Report and includes unaudited pro forma condensed combined balance sheet\ninformation as of March 31, 2026 and unaudited pro forma condensed combined statement of operations information for the three months ended\nMarch 31, 2026 and for the year ended December 31, 2025, together with the related notes thereto. Exhibit 99.3 is incorporated herein\nby reference.\n\n \n\n**(d)** *Exhibits.*\n\n \n\nExhibit No. \nDescription\n\n23.1 \n[Consent\nof Stephano Slack LLC, independent registered public accounting firm](zsquared_ex2301.htm)\n\n99.1 \n[Audited financial statements\nof Z Squared OpCo Inc. (formerly know as Z Squared Inc.) as of December 31, 2025 and 2024 and for the years then ended](zsquared_ex9901.htm)\n\n99.2 \n[Unaudited condensed\nfinancial statements of Z Squared Inc. (formerly known as Coeptis Therapeutics Holdings, Inc.) as\nof March 31, 2026 and for the three months ended March 31, 2026 and 2025](zsquared_ex9902.htm)\n\n99.3 \n[Unaudited\npro forma condensed combined financial information of Z Squared Inc. (formerly known as Coeptis\nTherapeutics Holdings, Inc.) as of March 31, 2026 and for the three months ended March 31,\n2026 and the year ended December 31, 2025](zsquared_ex9903.htm)\n\n99.4 \n[Unaudited pro forma\ncondensed combined financial information of Z Squared Inc. (formerly known as Coeptis Therapeutics Holdings, Inc.) for the the year\nended December 31, 2025](zsquared_ex9904.htm)\n\n104 \nCover Page Interactive Data File (embedded within\nthe Inline XBRL document)\n\n \n\n \n\n \n\n 3 \n\n \n\n \n\n**SIGNATURE**\n\n \n\nPursuant to the requirements of the Securities\nExchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.\n\n \n\n \n\n \n**Z SQUARED INC.**\n\n \n \n\nDate: June 1, 2026\nBy: /s/ David Halabu\n\n \nName: David Halabu\n\n \nTitle: Co-Chief Executive Officer\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 \n\n \n\n \n\n \n\n \n\n \n\n 4"}