FORM 10-Q ☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period endedMarch 31, 2026 or ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from __________ to __________ Commission File Number:001-41358 ACLARION, INC. (Exact name of registrant as specified in its charter) 47-3324725 Delaware 8181 Arista Place, Suite 100Broomfield, Colorado 80021(Address of Principal Executive Offices) (Zip Code) Registrant’s telephone number, including area code:(833) 275-2266 Not Applicable(Former name or former address, if changed since last report) Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),and (2) has been subject to such filing requirements for the past 90 days. Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that theregistrant was required to submit such files). Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Accelerated filerSmaller reporting companyEmerging growth company Large accelerated filerNon-accelerated Filer If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☐No☒ As of May 11, 2026, there were 2,462,250shares of the registrant's common stock, $0.00001 par value per share, outstanding. SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS This Quarterly Report on Form 10-Q contains forward-looking statements about us and our industry that involve substantialrisks and uncertainties. All statements, other than statements of historical facts, contained in this Quarterly Report on Form 10-Q,including statements regarding our strategy, future financial condition, future operations, projected costs, prospects, plans, objectivesof management and expected market growth, are forward-looking statements. In some cases, you can identify forward-lookingstatements by terminology such as “aim,” “anticipate,” “assume,” “believe,” “contemplate,” “continue,” “could,” “design,” “due,”“estimate,” “expect,” “goal,” “intend,” “may,” “objective,” “plan,” “positioned,” “potential,” “predict,” “seek,” “should,” “target,”“will,” “would” and other similar expressions that are predictions of or indicate future events and future trends, or the negative of theseterms or other comparable terminology. Although we believe that we have a reasonable basis for each forward-looking statement contained in this Quarterly Report onForm 10-Q, we cannot guarantee that the future results, levels of activity, performance or events and circumstances reflected in theforward-looking statements will be achieved or occur at all. Forward-looking statements are subject to risks and uncertainties thatcould cause actual results to be materially different from those indicated (both favorably and unfavorably). These risks anduncertainties include, but are not limited to, those described in the Risk Factors section of the Company’s Annual Report on Form 10-K for the year ended December 31, 2025 (the Form 10-K) dated March 18, 2026, as filed with the Securities and ExchangeCommission on March 18, 2026, under Rule 424(b)(4). Caution should be taken not to place undue reliance on any such forward-looking statements. Except as required by law, we undertake no obligation to publicly update any forward-looking statements, whetheras a result of new information, future events or otherwise. You should read this Quarterly Report on Form 10-Q and the documents that we reference in this Quarterly Report on Form10-Q and have filed as exhibits completely and with the understanding that our actual future results may be materially different fromwhat we expect. We qualify all of the forward- looking statements in this Quarterly Report on Form 10-Q by these cautionarystatements. Table of Contents PART I.FINANCIAL INFORMATION Item 1.Financial Statements4Condensed Balance Sheets4Condensed Statements of Operations5Condensed Statements of Chan