What changed 10-K

Item 8. Financial Statements and Supplementary Data

2023-03-29 compared with 2022-03-30 · 5 added, 8 removed, 7 unchanged (65% of the section changed)

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.

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-24 at the end of this report.

The index to these financial statements is as follows:

2 unchanged sentences

Statements of Operations during the years ended December 31, 2022 and 2021 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, 2021 and 2022 F-4

1 unchanged sentence

Notes to Audited Financial Statements F-7 to F-24

ITEM 9 — CHANGES IN

AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

ImmuCell Corporation

9 — CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.