Item 8. Financial Statements and Supplementary Data
ITEM 8 — FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
Our financial statements, together with the notes
thereto and the reports of the independent registered public accounting firms thereon, are set forth on Pages F-1 through F-26 at the
end of this report. The index to these financial statements is as follows:
Report of Wipfli LLP, Independent Registered Public Accounting Firm (PCAOB ID# 344 ) F-1
Balance Sheets as of December 31, 2021 and 2020 F-2
Statements of Operations during the years ended December 31, 2021 and 2020 F-3
Statements of Comprehensive Loss during the years ended December 31, 2021 and 2020 F-3
Statements of Stockholders’ Equity during the years ended December 31, 2020 and 2021 F-4
Statements of Cash Flows during the years ended December 31, 2021 and 2020 F-5 to F-6
Notes to Audited Financial Statements F-7 to F-26
ITEM 9 — CHANGES IN
AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE
None
35
ImmuCell Corporation
Text extracted from the filing as submitted to EDGAR. Formatting, tables and exhibits are simplified for reading; the original document is authoritative for anything you rely on.