What changed in this filing

/stocks — the workspaceLOADING

Item 5. Market for Registrant’s Common Equity

2022-08-08 compared with 2021-08-31 · 40 added, 42 removed, 0 unchanged (100% of the section changed)

for Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.

(a) Market Information

Our common stock

is currently quoted on the OTCQX marketplace under the symbol NCPL.

The high and low closing price for each quarterly period of our last

two fiscal years are listed below.

Fiscal Quarter ended

1 st Quarter – May

2 nd Quarter – August – October

3 rd Quarter – November 2019 –

4 th Quarter – February – April

1 st Quarter – May – July 2020

2 nd Quarter – August – October

3 rd Quarter – November 2020 –

4 th Quarter – February – April

The quotations set

forth in the table above reflect inter-dealer prices, without retail mark-up, mark-down or commission, and may not necessarily represent

actual transactions.

Recent Issuances

of Unregistered Securities

There are 230 shareholders

of record of our common stock.

Transfer Agent

and Registrar

The transfer agent

and registrar for our common stock is Equity Stock Transfer LLC with its business address at 237 W 37 th Street, Suite 602,

New York, NY 10018.

We have never paid

dividends on our common stock and do not expect to do so in the foreseeable future.

(d) Securities

Authorized for Issuance under Equity Compensation Plans

We currently have

no equity compensation plan either approved or not approved by security holders, and there are no securities currently authorized for

issuance under any equity compensation plan.

However, our Board of Directors has previously approved share-based compensation in lieu

of cash compensation to various consultants and employees.

Such share-based compensation is recognized at the time of grant equal to

the fair value of the stock award at the time of the grant or at the time the award vests, if there is a vesting period.

Financial Data.

We are a smaller

reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide information under this item.

MARKET FOR COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES.

Market Information

common stock was quoted on the OTCQX marketplace under the symbol “NCPL” before our listing on Nasdaq in July 2022.

Any over-the-counter quotations reflect inter-dealer prices, without retail mark-up, mark-down or commission, and may not necessarily

represent actual transactions.

common stock and warrants trade on the Nasdaq Capital Market under the symbols “NCPL” and “NCPLW,” respectively.

Our common stock and warrants commenced trading on Nasdaq on July 13, 2022.

Issuances of Unregistered Securities

shares of common stock were issued on April 28, 2022, in conjunction with an agreement to purchase a 10% equity interest in Caesar

Media Group, Inc.

We did not receive any proceeds from issuance.

The issuance was exempt under Section 4(a)(2) of the Securities

Act of 1933, as amended.

are 293 shareholders of record of our common stock as of July 29, 2022.

Agent and Registrar

transfer agent and registrar for our common stock is Equity Stock Transfer LLC with its business address at 237 W 37 th

Street, Suite 602, New York, NY 10018.

Its telephone number is (212) 575-5757 and its email address is info@equitystock.com.

have never paid dividends on our common stock and do not expect to do so in the foreseeable future.

Securities Authorized for Issuance under Equity Compensation Plans

Equity Incentive Plan .

In November 2021, our Board adopted the 2021 Equity Incentive Plan, or the Plan.

An aggregate of 300,000

shares of our common stock is reserved for issuance and available for awards under the Plan, including incentive stock options

granted under the Plan.

The Plan administrator may grant awards to any employee, director, consultant or other person providing

services to us or our affiliates.

As of July 29, 2022, we had awarded an aggregate of 271,000 options to purchase shares of common

stock to directors and there remain 29,000 shares for grant under the Plan.

Plan is administered by our Board.

The Plan administrator has the authority to determine, within the limits of the express provisions

of the Plan, the individuals to whom awards will be granted, the nature, amount and terms of such awards and the objectives and

conditions for earning such awards.

Our Board may at any time amend or terminate the Plan, provided that no such action may be

taken that adversely affects any rights or obligations with respect to any awards previously made under the Plan without the consent

of the recipient.

No awards may be made under the Plan after the tenth anniversary of its effective date.

under the Plan may include incentive stock options, nonqualified stock options, stock appreciation rights (“SARs”),

restricted shares of common stock, restricted stock units, performance share awards, stock bonuses and other stock-based awards

and cash-based incentive awards.

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.

What changed 10-K

Item 5. Market for Registrant’s Common Equity