UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
(Amendment No. 1)
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of Earliest Event
Reported):
(Exact Name of Registrant as Specified in Charter)
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| of Incorporation) | File Number) | Identification No.) |
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(
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Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
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Securities registered pursuant to Section 12(b) of the Act:
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Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨
Explanatory Note
On December 22, 2022, Interlink Electronics, Inc. (“Interlink” or the “Company”) filed a Current Report on Form 8-K (the “Original Report”) to report that it acquired all of the assets of SPEC Sensors, LLC and KWJ Engineering, Inc. (the “Transaction”).
| Item 9.01 | Financial Statements and Exhibits. |
| (a) | Financial statements of businesses or funds acquired. |
The audited combined financial statements of SPEC Sensors, LLC and KWJ Engineering, Inc. as of and for the years ended December 31, 2021 and 2020, and the related notes thereto, are included as Exhibit 99.1 to this Current Report and are incorporated herein by reference.
The unaudited condensed combined balance sheets of SPEC Sensors, LLC and KWJ Engineering, Inc. as of September 30, 2022 and December 31, 2021, the unaudited condensed combined statements of operations, owners’ equity and cash flows of SPEC Sensors, LLC and KWJ Engineering, Inc. for the nine months ended September 30, 2022 and 2021, and the related notes thereto, are included as Exhibit 99.2 to this Current Report and are incorporated herein by reference.
| (b) | Pro forma financial information. |
The unaudited pro forma condensed combined financial statements of Interlink Electronics, Inc. are included as Exhibit 99.3 to this Current Report and are incorporated herein by reference. The unaudited pro forma condensed combined financial statements of Interlink Electronics, Inc. are comprised of the unaudited pro forma condensed combined balance sheet as of September 30, 2022, the unaudited pro forma condensed combined statement of operations for the nine months ended September 30, 2022, the unaudited pro forma condensed combined statement of operations for the year ended December 31, 2021, and the related notes thereto.
The unaudited pro forma condensed combined financial statements were derived from the separate historical financial statements of Interlink Electronics, Inc. and of SPEC Sensors, LLC and KWJ Engineering, Inc. These pro forma financial statements may not necessarily reflect what our results of operations and financial position would have been had the Transaction occurred during the periods presented in the pro forma financial statements, or what our results of operations and financial position will be in the future.
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| (d) | Exhibits. |
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| Date: February 24, 2023 | INTERLINK ELECTRONICS, INC. | |
| By: | /s/ Ryan J. Hoffman | |
| Ryan J. Hoffman | ||
| Chief Financial Officer | ||
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