What changed in this filing

Company’s common stock is traded on the NASDAQ Capital Market under the symbol “REFR”.

As of March 9, 2022,

there were 31,650,396 shares of common stock outstanding.

As of March 8, 2023, there

were 33,509,287 shares of common stock outstanding.

following table sets forth the range of the high and low selling prices (as provided by the National Association of Securities Dealers)

Approximate Number of Security Holders

of March 8, 2022, there were approximately 283 holders of record of the Company’s common stock and the closing price

of our common stock was $2.38 per share.

The Company estimates that there are approximately 7,100 beneficial holders of the Company’s

common stock.

As of March 8, 2023, there were approximately 312 holders of record of the Company’s common stock and the closing price of our common

stock was $1.80 per share.

The Company estimates that there are approximately 7,100 beneficial holders of the Company’s common stock.

Company has not declared or paid cash dividends on its common stock for the two most recent fiscal years and does not expect to declare

What changed 10-K