What changed in this filing

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Item 9A. Controls and Procedures

2026-06-26 compared with 2025-06-30 · 62 added, 69 removed, 240 unchanged (35% of the section changed)

41 unchanged sentences

With the exception of engaging

Harris, CPAs, there have been no changes in our internal control over financial reporting during the fiscal year ended March 31,

2025, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Harris, CPAs, there have been no changes in our internal control over financial reporting during the fiscal years ended March 31,

2026, or 2025, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Other Information

6 unchanged sentences

of Election or Designation

CEO and Chairman

CEO, November

November 20, 2015

December 10, 2015

3 unchanged sentences

an annual meeting in September of 2026.

The annual meeting of the Board of Directors immediately follows the annual meeting of stockholders,

at which time executive officers for the coming year are elected.

The annual meeting of the Board of Directors

follows the annual meeting of stockholders, at which time executive officers for the coming year are elected.

Hackett – CEO and Chairman of the Board of Directors

3 unchanged sentences

He has demonstrated his abilities in the building

of his own company from a startup in 1981 to a major construction firm now handling multimillion-dollar projects.

of his own company from a start-up in 1981 to a major construction firm now handling multimillion-dollar projects.

Many of his projects

9 unchanged sentences

In 1993, he earned his MBA from Boise State University.

to joining PCS, Mike spent his career in the investment management field, most recently at D.A.

Davidson, where he was a Senior Vice

President and Portfolio Manager for 18 years.

He earned the CFA Charterholder designation in 1994, and was an adjunct faculty member

at Boise State University, where he taught classes in personal investing, fostering his passion for education and the sculpting of tomorrow’s

best thinkers.

to joining PCS, Mike spent his career in the investment field, most recently at D.A.

Davidson, where he was a Senior Vice President and

Portfolio Manager for 18 years.

He earned the CFA Charterholder designation in 1994, and was an adjunct faculty member at Boise State

University, where he taught classes in personal investing.

Iddings - Director

31 unchanged sentences

or State securities laws or Federal commodities laws;

Such person was

the subject of any order, judgment or decree, not subsequently reversed, suspended or vacated, of any Federal or State authority

barring, suspending or otherwise limiting for more than 60 days the right of such person to engage in any activity described in paragraph

(f)(3)(i) of this section, or to be associated with persons engaged in any such activity;

Such person was found by a

court of competent jurisdiction in a civil action or by the Commission to have violated any Federal or State securities law, and

the judgment in such civil action or finding by the Commission has not been subsequently reversed, suspended, or vacated;

Such person was found by a

court of competent jurisdiction in a civil action or by the Commodity Futures Trading Commission to have violated any Federal commodities

law, and the judgment in such civil action or finding by the Commodity Futures Trading Commission has not been subsequently reversed,

suspended or vacated;

Such person was the subject

of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed,

suspended or vacated, relating to an alleged violation of:

Any Federal or

State securities or commodities law or regulation;

Any law or regulation

respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction, order

of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order;

Any law or regulation prohibiting

mail or wire fraud or fraud in connection with any business entity;

Such person was

the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization

(as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C.

78c(a)(26)), any registered entity (as defined in Section 1(a)(29)

of the Commodity Exchange Act (7 U.S.C.

1(a)(29)), or any equivalent exchange, association, entity or organization that has disciplinary

authority over its members or persons associated with a member.

person was the subject of any order, judgment or decree, not subsequently reversed, suspended or vacated, of any Federal or State

authority barring, suspending or otherwise limiting for more than 60 days the right of such person to engage in any activity described

in paragraph (f)(3)(i) of this section, or to be associated with persons engaged in any such activity;

person was found by a court of competent jurisdiction in a civil action or by the Commission to have violated any Federal or State

securities law, and the judgment in such civil action or finding by the Commission has not been subsequently reversed, suspended,

person was found by a court of competent jurisdiction in a civil action or by the Commodity Futures Trading Commission to have violated

any Federal commodities law, and the judgment in such civil action or finding by the Commodity Futures Trading Commission has not

been subsequently reversed, suspended or vacated;

person was the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not

subsequently reversed, suspended or vacated, relating to an alleged violation of:

Federal or State securities or commodities law or regulation;

law or regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent

injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal

or prohibition order;

law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity;

person was the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory

organization (as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C.

78c(a)(26)), any registered entity (as defined in Section

1(a)(29) of the Commodity Exchange Act (7 U.S.C.

1(a)(29)), or any equivalent exchange, association, entity or organization that

has disciplinary authority over its members or persons associated with a member.

with Section 16(a) of the Exchange Act.

27 unchanged sentences

All Other Compensation ($)

Hackett FY 2026

Bledsoe FY 2026

Iddings FY 2026

Hackett FY 2025

Bledsoe FY 2025

Sean P Iddings FY 2025

Company does not currently compensate its internal directors for service as directors and has not for the past five (5) years.

1 unchanged sentence

He is compensated with 1,667 shares of PCSV common stock

Payment for the quarter ended March 31, 2025, was made in April of 2025.

quarterly after the effects of the reverse stock split.

Company does not have any employment agreements with any of its executive officers.

8 unchanged sentences

Ownership of Certain Beneficial Owners

Rule 13d-3 of the Commission, a beneficial owner of a security includes any person who, directly or indirectly, through any contract,

Rule 13d-3 of the Commission, a beneficial owner of a security includes any person who, directory or indirectly, through any contract,

arrangement, understanding, relationship, or otherwise has or shares:

3 unchanged sentences

Certain shares

may be deemed to be beneficially owned by more than one person (if, for example, persons share the power to vote or the power to dispose

of the shares).

In addition, shares are deemed to be beneficially owned by a person if the person has the right to acquire the shares

(for example, upon exercise of an option) within 60 days of the date as of which the information is provided.

In computing the percentage

ownership of any person, the number of shares outstanding is deemed to include the number of shares beneficially owned by such person

(and only such person) by reason of these acquisition rights.

As a result, the percentage of outstanding shares of any person as shown

in this table does not necessarily reflect the person’s actual ownership or voting power with respect to the number of shares of

common stock actually outstanding.

may be deemed to be beneficially owned by more than one

(if, for example, persons share the power to vote or the power to dispose of the shares).

In addition, shares are deemed to be beneficially

owned by a person if the person has the right to acquire the shares (for example, upon exercise of an option) within 60 days of the date

as of which the information is provided.

In computing the percentage ownership of any person, the number of shares outstanding is deemed

to include the number of shares beneficially owned by such person (and only such person) by reason of these acquisition rights.

result, the percentage of outstanding shares of any person as shown in this table does not necessarily reflect the person’s actual

ownership or voting power with respect to the number of shares of common stock actually outstanding.

following table sets forth, as of March 31, 2026 the names, addresses and number of shares of common stock beneficially owned by all

11 unchanged sentences

percentages are calculated based upon a total number of 9,677,071 shares of common stock outstanding as of June 26, 2026.

and Address of Beneficial Owner of Common Stock

and Directors

Name and Address of Beneficial Owner of Common Stock

Beneficial Ownership

Officers and Directors

Hackett 941 S.

2 unchanged sentences

Industry Way Meridian, ID 83642

Officers as a group (two (2) persons)

All Officers as a group (two (2) persons)

Outside Directors

Iddings 33 Bank Street Newfield, NY 14867

Directors as a group (three (3) persons)

Fuchs (1) 526 Shoup Ave.

All Directors as a group (three (3) persons)

Daniel Fuchs (1) 526 Shoup Ave.

W., Suite K Twin Falls, ID 83301

LLC 526 Shoup Ave.

K2Red, LLC 526 Shoup Ave.

W., Suite K Twin Falls, ID 83301

29 unchanged sentences

Authorized for Issuance under Equity Compensation Plans

of Securities to be issued upon exercise of outstanding options, warrants and rights

Weighted-average

exercise price of outstanding options, warrants and rights

of securities remaining available for future issuance under equity compensation plans excluding securities reflected in column

compensation plans approved by security holders

compensation plans not approved by security holders

Plan Category

Number of Securities to be issued upon exercise of outstanding options, warrants and rights

Weighted-average exercise price of outstanding options, warrants and rights Number of securities remaining available for future issuance under equity compensation plans excluding securities reflected in column (a)

Equity compensation plans approved by security holders

Equity compensation plans not approved by security holders

Principal Accountant Fees and Services

following table sets forth the fees the Company paid for accounting services during the past two fiscal years.

Audit Related Fees

Fees - Consists of fees for professional services rendered by our principal accountants for the audit of our annual financial statements

1 unchanged sentence

in connection with statutory and regulatory filings or engagements.

Audit-related

Fees - Consists of fees for assurance and related services by our principal accountants that are reasonably related to the performance

of the audit or review of our financial statements and are not reported under “Audit fees.”

Fees - Consists of fees for professional services rendered by our principal accountants for tax compliance, tax advice and tax planning.

33 unchanged sentences

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 9A. Controls and Procedures