NanoViricides Inc 2024年度报告

SECURITIES REGISTERED PURSUANT TO SECTION12(b)OF THE ACT: NONE SECURITIES REGISTERED PURSUANT TO SECTION12(g)OF THE ACT: COMMON STOCK, PAR VALUE $0.00001 PER SHARE (Title of Class) Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule405 of the Securities Act. Indicate by a check mark if the registrant is not required to file reports pursuant to Section13 or Section15(d)of the Act. Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d)of the Securities Exchange Act of1934 during the preceding 12months (or for such shorter period that the registrant was required to file such reports), and (2)has been subject tosuch filing requirements for the past 90days. Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule405of Regulation S-T (§ 232.405 of this chapter) during the preceding 12months (or for such shorter period that the registrant was required to submitsuch files). Indicate by check mark if disclosure of delinquent filers pursuant to Item405 of Regulation S-K is not contained herein, and will not be contained,to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in PartIII of this Form10-K or anyamendment to this Form10-K.☒ Indicate by check mark whether the Company is a larger accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, oran emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerginggrowth company” in Rule12b-2 of the Exchange Act. If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with anynew or revised financial accounting standards provided pursuant to Section13(a)of the Exchange Act.☐ Indicate by check mark whether the registrant has filed a report on an attestation to its management’s assessment of the effectiveness of its internalcontrol over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 726(b)) by the registered public accounting firm thatprepared or issued its audit report.☐ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included inthe filing reflect the correction of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensationreceived by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act.). On September 27, 2025 there were approximately17,431,000shares of common stock of the registrant issued and outstanding. The aggregate market value of the voting stock held on December 31, 2024, by non-affiliates of the registrant was approximately $21,530,000basedon the closing price of $1.43 per share, as reported on the NYSE American on December 31, 2024, the last business day of the registrant’s mostrecently completed fiscal second quarter (calculated by excluding all shares held by executive officers, directors and holders known to the registrantof five percent or more of the voting power of the registrant’s common stock, without conceding that such persons are “affiliates” of the registrantfor purposes of the federal securities laws). TABLE OF CONTENTS PARTI Item1.Business3Item1A.Risk Factors61Item1B.Unresolved Staff Comments82Item 1C.Cybersecurity82Item2.Properties83Item3.Legal Proceedings83Item4.Mine Safety Disclosures83 Item5.Market for the Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases ofEquity Securities84Item6.Selected Financial Data84Item7.Management’s Discussion and Analysis of Plan of Operation and Results of Operations85Item7AQuantitative and Qualitative Disclosures About Market Risk91Item8.Financial Statements and Supplementary Data91Item9.Changes in and Disagreements with Accountants on Accounting and Financial Disclosure92Item9A.Controls and Procedures92Item9B.Other Information92 Item10.Directors, Executive Officers, Promoters and Corporate Governance.94Item11.Executive Compensation97Item12.Security Ownership of Certain Beneficial Owners and Management and Related StockholderMatters98Item13.Certain Relationships and Related Transactions and Director Independence100Item14.Principal Accountant Fees and Services104 Item15.Exhibits, Financial Statement Schedules105Item16.Form10-K Summary106 PARTI SPECIAL NOTEREGARDING FORWARD-LOOKING STATEMENTS This Report contains forward-looking statements within the meaning of the federal securities laws. All statementsother than stat