ICCC · ImmuCell Corporation

This 10-K/A represents Amendment No. 1 to ImmuCell Corporation's FY 2025 annual report, filed on May 13, 2026, primarily to address administrative oversights in the exhibit index from the original March 30, 2026 filing. The explanatory note explicitly states that financial statements and Wipfli LLP's audit report are unaffected, emphasizing no updates to financial disclosures or events post-original filing. Investors can rely on prior numbers without adjustment, as this amendment avoids restatements or error corrections requiring incentive compensation recovery analysis.

Technical Exhibit Corrections

Amendments fix omissions like Exhibit 10.43, add 'incorporated by reference' notations for Exhibits 10.12-10.16, revise Exhibit 10.9 heading, and update certifications (31.1-32.2). These clerical changes ensure filing completeness without altering substance, reflecting good-faith SEC compliance in a smaller reporter context. By refiling Exhibit 10.7 to align with the proxy statement, ImmuCell demonstrates attention to detail in governance documentation, which supports ongoing Nasdaq Capital Market listing requirements.

Executive Compensation and Governance Updates

Recent executive agreements, including employment for Olivier te Boekhorst in September 2025 and incentives for key officers, are properly incorporated via the corrected exhibits. This structure maintains transparency in leadership arrangements without introducing new financial impacts, as the core financials remain static. Such updates reinforce alignment between management and shareholder interests amid operational continuity.

Implications for Investors

The absence of substantive changes underscores stability in ImmuCell's reported FY 2025 position, allowing focus on business execution rather than accounting revisions. For a biotechnology firm like ImmuCell, timely exhibit corrections prevent potential SEC inquiries that could distract from product development and commercialization efforts. This amendment exemplifies proactive compliance, preserving investor confidence in the integrity of the original disclosures while fulfilling regulatory formalities.