RELIABILITY INC 10-K

ITEM 9A. CONTROLS AND PROCEDURES Evaluation of Disclosure Controls and Procedures The Principal Executive Officer and Principal Financial Officer evaluated the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report. Based on that evaluation, the Principal Executive Officer and Principal Financial Officer concluded that the disclosure controls and procedures as of the end of the period covered by this report were effective such that the information required to be disclosed in reports filed under the Securities Exchange Act of 1934 is (i) recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and (ii) accumulated and communicated to the Principal Executive Officer and Principal Financial Officer to allow timely decisions regarding disclosure. A controls system cannot provide absolute assurance, however, that the objectives of the controls system are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected. Management’s Annual Report on Internal Control over Financial Reporting Management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act). Internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of consolidated financial statements for external purposes in accordance with accounting principles accepted in the United States. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Therefore, even those systems determined to be effective can provide only reasonable assurance of achieving their control objectives. The Principal Executive Officer and Principal Financial Officer evaluated the effectiveness of the Company’s internal control over financial reporting as of December 31, 2025. Based on this evaluation, the Principal Executive Officer and Principal Financial Officer concluded that, as of December 31, 2025, internal control over financial reporting was effective. The consolidated financial statements of the Company for 2025 have been audited by the independent registered public accounting firm of Ramirez Jimenez International CPAs who were given unrestricted access to all financial records and related data, including minutes of all meetings of stockholders and the Board of Directors. This annual report does not include an attestation report from the independent registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the independent registered public accounting firm pursuant to rules of the Securities and Exchange Commission that permit the Company to provide only management’s report in this annual report. Changes in Internal Control Over Financial Reporting There have not been any changes in the Company’s internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) promulgated under the Exchange Act) during the period covered by this report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. ITEM 9B. OTHER INFORMATION. The Company utilizes multiple receivables-based financing arrangements to support working capital requirements. These arrangements include both (i) traditional factoring facilities and (ii) receivables purchase programs with financial institutions. Under the Company’s factoring arrangements, accounts receivable are pledged as collateral and the transactions are accounted for as secured borrowings, with proceeds recorded as liabilities until collection. Under the Company’s receivables purchase programs, certain eligible receivables are sold to third-party financial institutions. These transactions are accounted for as sales of financial assets in accordance with applicable accounting guidance, as the Company has concluded that the transfer of receivables meets the criteria for derecognition. As a result, the receivables are removed from the balance sheet at the time of transfer, and the Company recognizes a loss on sale representing the difference between the carrying value of the receivables and the proceeds received. The Company’s ability to access these arrangements is dependent on the credit quality of its receivables and other customary conditions, and any disruption or reduction in availability could adversely impact liquidity. 41 PART III ITEM 10. DIRECTORS, EXECUTIVE OFFICERS, AND CORPORATE GOVERNANCE Board Composition Our Board of Directors currently consists of four directors. The Board has determined that Hannah Bible, Louis Parks, and John Chanaud qualify as independent directors under applicable SEC rules and the corporate governance standards of the OTC Markets. Ms. Bible has served as Chairwoman of the Board since November 13, 2019. The authorized number of directors may be changed by resolution of the Board of Directors in accordance with the Company’s bylaws. Vacancies on the Board may be filled by resolution of the Board. Board Leadership and Role in Risk Oversight Meetings of the Board are presided over by the Chairwoman of the Board, Hannah Bible. The Board believes Ms. Bible is well-positioned to serve in this role due to her familiarity with SEC and governance matters, Board processes, and the Company’s business and strategic priorities. The Board oversees the Company’s risk management processes, including risks relating to strategy, operations, financial reporting, liquidity, capital structure, and legal and regulatory compliance. The Board receives reports from management regarding significant risks and management’s actions to monitor and mitigate those risks. The Board’s committees also consider risk in connection with their specific responsibilities and report material matters to the full Board as appropriate. Committees of the Board of Directors The standing committees of our board of directors consist of an Audit Committee, Compensation Committee and a Nominating and Corporate Governance Committee. Each committee reports to the Board as appropriate. The composition, duties and responsibilities of these committees are set forth below. Audit Committee The Audit Committee is responsible for, among other things: 1. appointing, retaining, compensating, and evaluating the Company’s independent registered public accounting firm; 2. overseeing the qualifications, independence, and performance of the independent registered public accounting firm; 3. overseeing the Company’s financial reporting process and discussing with management and the independent registered public accounting firm the Company’s interim and annual financial statements; 4. reviewing accounting principles, financial and accounting controls, and compliance with legal and regulatory requirements; 5. establishing procedures for the confidential submission of concerns regarding questionable accounting, internal control, or auditing matters; 6. reviewing and approving related person transactions; and 7. overseeing the Company’s risk management process as it relates to financial reporting and internal controls. The Audit Committee consists of John Chanaud (Chairman), Hannah Bible, and Louis Parks. The Board has determined that each member of the Audit Committee is independent under applicable SEC rules and OTC Markets standards. The Board has also determined that Mr. Chanaud qualifies as an “audit committee financial expert” as defined in Item 407(d)(5) of Regulation S-K. The Board has adopted a written charter for the Audit Committee, which is available on the Company’s website under the investor relations tab at www.maslowmedia.com. Information on the Company’s website is not incorporated by reference into, and does not form a part of, this Annual Report on Form 10-K. Compensation Committee The Compensation Committee is responsible for, among other things: 1. reviewing compensation goals, policies, plans, and programs for key personnel; 2. reviewing and approving the compensation of directors and executive officers; and 3. reviewing and approving employment agreements and similar arrangements with executive officers. The Compensation Committee may delegate responsibilities to one or more subcommittees as it deems appropriate and may retain advisors, including compensation consultants, as necessary. No executive officer may be present during deliberations or determinations regarding such officer’s compensation. 42 The Compensation Committee consists of Hannah Bible, Louis Parks, and John Chanaud. Neither the Compensation Committee nor management engaged a compensation consultant during fiscal 2025. The Board has adopted a written charter for the Compensation Committee. Nominating and Corporate Governance Committee The Nominating and Corporate Governance Committee is responsible for overseeing the Company’s corporate governance framework and assisting the Board in identifying and evaluating qualified candidates for service as directors and executive officers. Its responsibilities include, among other things: 1. recommending criteria for director and executive officer qualifications; 2. identifying and recommending candidates for election or appointment to the Board and executive offices; 3. considering stockholder nominees in accordance with applicable law and SEC rules; 4. recommending corporate governance guidelines and practices; 5. reviewing Board size, composition, and structure; 6. overseeing governance matters, including conflicts of interest, Board evaluations, and related governance processes; and 7. reporting governance-related matters to the Board, including related party transaction matters as appropriate in coordination with the Audit Committee. The Nominating and Corporate Governance Committee consists of Louis Parks (Chairman), Hannah Bible, John Chanaud, and Nick Tsahalis. Other Committees Our board of directors may establish additional committees from time to time as it deems necessary or appropriate, including a Strategic Advisory Committee. Family Relationships There are no family relationships among any of our executive officers or any of our directors. Directors and Executive Officers The following table sets forth the name, age, and current position of the Company’s directors and executive officers: Name Age Position(s) Nick Tsahalis 48 President, Chief Executive Officer and Director Mark Speck 65 Chief Financial Officer and Secretary Hannah Bible 46 Chairwoman of the Board and Director Louis Parks 65 Director John Chanaud 62 Director Hannah Bible Hannah M. Bible has served as a director of the Company since April 2014 and as Chairwoman of the Board since November 2019. Ms. Bible currently serves as Chief Legal Officer of Star Equity Holdings and previously served as Vice President of Legal at Digirad Corporation from October 2019 to 2024. She has also served in finance and legal leadership roles with subsidiaries and affiliates of Lone Star Value Management, LLC and ATRM Holdings, Inc. Ms. Bible has over 15 years of legal, accounting, and corporate governance experience across a range of industries. The Board believes Ms. Bible’s legal, tax, accounting, governance, and board experience qualifies her to serve as a director and Chairwoman of the Board. Louis Parks Louis A. Parks has served as a director of the Company since August 2020. Mr. Parks is also a board member at Star Equity Holdings and is Managing Member of Tyro Capital Management LLC, a New York-based equity hedge fund, where he serves as Chief Operating Officer and Chief Financial Officer. He has more than 30 years of Wall Street experience in senior management roles, including oversight of trading, risk, compliance, client relations, and operations. Mr. Parks previously held senior positions at CL King & Associates and Raymond James Financial and began his career with Morgan Stanley, Sanford C. Bernstein, and Merrill Lynch. The Board believes Mr. Parks’ extensive financial markets, operating, and governance experience qualifies him to serve as a director. 43 John Chanaud John Chanaud has served as a director of the Company since October 2020. Mr. Chanaud is Vice President and Chief Financial Officer of The Bernstein Companies, a Washington, D.C.-based real estate development, management, and investment firm. He has held that position since 1997 and is responsible for financial oversight and planning across the company, its subsidiaries, and operating divisions. Prior to joining The Bernstein Companies, Mr. Chanaud spent more than ten years as a Certified Public Accountant with a regional CPA firm. He is a member of the American Institute of Certified Public Accountants and the Maryland Association of CPAs. The Board believes Mr. Chanaud’s accounting and financial reporting expertise qualifies him to serve as a director and as Chair of the Audit Committee. Nick Tsahalis Nick Tsahalis serves as President, Chief Executive Officer, and a member of the Board of Directors of Maslow Media Group. He has served as President and a director since October 2019 and became Chief Executive Officer in September 2022. Mr. Tsahalis leads the company’s strategy, operations, and financial performance across its national workforce management and production services platform. Maslow Media Group provides Employer of Record services, contingent staffing, direct hire recruitment, managed services, and video production solutions to enterprise clients. Mr. Tsahalis previously served as President and Chief Executive Officer of Maslow Media Group, Inc. beginning in December 2016, after joining the company as Chief Financial Officer in October 2015. He strengthened the company’s financial infrastructure and supported its operational growth. Prior to Maslow Media Group, Mr. Tsahalis held senior financial leadership roles across several industries, including organic recycling, media production, hospitality, staffing, and waste management. He brings more than 25 years of operational leadership experience spanning finance, accounting, information technology, human resources, and business development. The Board believes Mr. Tsahalis’ operating leadership and industry experience qualify him to serve as a director. Mark Speck Mark Speck has served as Chief Financial Officer and Secretary of the Company since October 2019. Mr. Speck has more than 30 years of experience in finance, accounting, internal audit, compliance, and financial reporting, including leadership roles involving public company reporting, financial oversight, internal controls, SEC compliance, and strategic financial management. Prior to joining the Company, Mr. Speck held senior leadership positions at CPA Global, a global intellectual property management company, including as Chief Financial Officer of its North America operations and later as Chief Compliance Officer and Head of Internal Audit for its global organization, overseeing governance, compliance, and internal audit functions across operations spanning 14 countries on five continents. CPA Global was a private equity owned enterprise with more than $1 billion in revenue, and Mr. Speck played a key role in two significant capital transactions during his tenure. The Board believes that Mr. Speck’s extensive experience in financial management, governance, and public company reporting provides valuable leadership for the Company and supports its compliance with public company reporting obligations. Code of Ethics The Company has adopted a Code of Business Ethics and Corporate Conduct applicable to its principal executive officer, principal financial officer, or persons performing similar functions. The Code is filed as an exhibit (14.1) to this Annual Report and is available on the Company’s website at www.rlby.com . Insider Trading Policies and Procedures The Company has adopted insider trading policies and procedures governing the purchase, sale, and other dispositions of the Company’s securities by directors, officers, employees, and the Company itself. These policies and procedures are reasonably designed to promote compliance with applicable insider trading laws, rules, and regulations, including those relating to material nonpublic information. The Company’s Insider Trading Policy is filed as an exhibit (19.1) to this Annual Report on Form 10-K. ITEM 11. EXECUTIVE COMPENSATION Named Executive Officers Our named executive officers for Fiscal 2025 are: ● Nick Tsahalis, our President, and Chief Executive Officer ● Mark Speck, our Chief Financial Officer, and Secretary Throughout this section, the term “named executive officer” is intended to refer to the individuals identified above. During 2025, we had only two named executive officers, each of whom is set forth above. 44 Summary Compensation Table The following table presents compensation information for our named executive officers with respect to 2025 and 2024 The compensation arrangements for the Company’s named executive officers are based on employment agreements approved by the Company’s Board of Directors in September 2021. Name and Principal Position Year Salary ($)* Bonus ($) ** Stock Awards ($) Option Awards ($) Non-equity incentive plan compensation ($) Non-qualified deferred compensation earnings ($) All Other Compensation ($) *** Total ($) Nick Tsahalis President and Chief 2025 $ 288 $ 0 $ 34 $ 322 Executive Officer 2024 $ 288 $ 36 $ 30 $ 354 Mark Speck Chief Financial Officer and 2025 $ 260 $ 0 $ 34 $ 294 Secretary 2024 $ 260 $ 43 $ 30 $ 333 (*) Salary represents the annualized contracted salary of the executive officer and not the actual salary earned during the fiscal year. (**) Bonus amounts for 2024 have been deferred. The Compensation Committee may award discretionary bonuses, generally not exceeding 50% of base salary. (***) Represents car allowance and Company paid or Company subsidized medical benefit premiums. Agreements with Executive Officers The Company has employment agreements with Nick Tsahalis, the Company’s President and Chief Executive Officer, and Mark Speck, the Company’s Chief Financial Officer and Secretary. These agreements provide for base salary, eligibility for discretionary bonuses, participation in employee benefit programs, and reimbursement of reasonable business expenses, and contain customary termination and severance provisions. Director Compensation The following table summarizes compensation payable to the Company’s non-management directors for fiscal 2025: Name Board Member Fees ($) Audit Committee Fees ($) Compensation Committee Fees ($) Nominating & Governance Committee Fees ($) Chairperson of the Board Fees ($) Total ($) Hannah Bible $ 20 $ 20 Louis Parks $ 20 $ 20 John Chanaud $ 20 $ 20 Director Compensation Set forth below is a summary of the components of compensation payable to our non-management directors. Cash Compensation We reimburse each non-management member of our board of directors for all reasonable out-of-pocket expenses incurred in connection with their attendance at meetings of our board of directors and any committees thereof, including, without limitation, reasonable travel, lodging and meal expenses. Each director, who is also not an officer of Reliability is also entitled to quarterly payments of $5 for their service on our board of directors. Currently there is no additional compensation for committee’s chaired or for presiding as chairperson of the board, due to cash constraints and unavailability of equity compensation. 45 ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS The following table sets forth information regarding the beneficial ownership of Company Common Stock as of March 28, 2026 by: ● each person, or group of affiliated persons, known by the Company to beneficially own more than 5% of our outstanding shares of Company Common Stock; ● each of our directors and executive officers; and ● all executive officers and directors as a group. Beneficial ownership is determined in accordance with the rules of the Securities and Exchange Commission and includes voting or investment power with respect to the securities. Except as otherwise indicated, each person or entity named in the table has sole voting and investment power with respect to all shares of our capital stock shown as beneficially owned, subject to applicable community property laws. Name Directly Owned Shares of Common Stock Percentage Beneficial ownership of Common Stock Percentage Officers and Directors Mark Speck, 22505 Gateway Center Drive, P.O. Box 71, Clarksburg, MD 20871 3,014,882 1.0 % 3,276,052 (1) 1.1 % Nick Tsahalis, 22505 Gateway Center Drive, P.O. Box 71, Clarksburg, MD 20871 3,276,052 1.1 % 3,276,052 1.1 % All directors and executive officers as a group (2 persons) 6,290,934 2.1 % 6,552,104 2.2 % 5% Holders (6) Naveen Doki, 10,138,882 3.4 % 202,634,728 (2) 67.5 % Silvija Valleru 4,972,644 1.7 % 50,657,482 (3) 16.9 % Shirisha Janumpally 192,495,846 64.2 % 202,634,728 (4) 67.5 % Kalyan Pathuri 45,684,838 15.2 % 50,657,482 (5) 16.9 % 5% Holders Totals 253,292,210 84.4 % (1) Represents (i) 3,014,882 shares held by Mr. Speck; (ii) 261,170 shares held by Hawkeye Enterprises Inc, a company owned and controlled by Mr. Speck. (2) Represents (i) 10,138,882 shares held by Mr. Doki; (ii) 20,661,816 shares held by Federal Systems, a company owned and controlled by Mrs. Janumpally, which Mr. Doki may be deemed to indirectly beneficially own as the husband of Mrs. Janumpally; (iii) 161,503,122 shares held by Judos Trust, a trust in which Mrs. Janumpally is the sole trustee and beneficiary, and of which Mr. Doki may be deemed to indirectly beneficially own as the husband of Mrs. Janumpally; and (iv) 10,330,908 shares held directly by Mrs. Janumpally which Mr. Doki may be deemed to indirectly beneficially own as the husband of Mrs. Janumpally. (3) Represents (i) 4,972,644 shares held by Mrs. Valleru; and (ii) 40,520,200 shares held by Igly Trust of which Mrs. Valleru may be deemed to indirectly beneficially own as the wife of Kalyan Pathuri, who is the sole trustee and beneficiary of the Igly Trust; and (iii) 5,164,638 shares held by Mr. Pathuri, which Mrs. Valleru may be deemed to indirectly beneficially own as the wife of Mr. Pathuri. (4) Represents (i) 10,138,882 shares that Mrs. Janumpally may be deemed to indirectly beneficially own as the wife of Mr. Doki; (ii) 20,661,816 shares held by Federal Systems, a company owned and controlled by Mrs. Janumpally; (iii) 161,503,122 shares held by Judos Trust, a trust in which Mrs. Janumpally is the sole trustee and beneficiary, and (iv) and 10,330,908 shares Mrs. Janumpally owns directly. (5) Represents (i) 5,164,638 shares held by Mr. Pathuri; (ii) 40,520,200 shares held by Igly Trust of which Mr. Pathuri is the sole trustee and beneficiary; and (iii) 4,972,644 shares held by Mrs. Valleru of which Mr. Pathuri may be deemed to indirectly beneficially own, as the husband of Mrs. Valleru. (6) On or about June 5, 2020, the Company submitted a Claimant’s Notice of Intention to Arbitrate and Demand for Arbitration to the Respondents: Mr. Doki; Mrs. Valleru; Mrs. Janumpally (individually and in her capacity as trustee of Judos Trust); Kalyan Pathuri (individually in his capacity as trustee of Igly Trust) and Federal Systems (the “Respondents”). The Arbitration alleged that certain of the Respondents breached the Merger Agreement providing for the Merger of MMG into a subsidiary of Reliability, in a number of significant respects and potentially committed fraud in connection with the Merger. (7) On August 31, 2022, the arbitrator issued an award (the “Award”) with the Company and MMG prevailing on their claims. The awards included citing fraud damages. Supplemental awards were subsequently issued on May 17, 2023, October 10, 2023, and finally, on October 27, 2023. Summarily, MMG was awarded the totals of all notes the Vivos Group had with MMG for its borrowings, the contracted interest, attorneys’ fees and expenses of $1,209 and a contract damage of $1,000, to be satisfied by the transfer of their shares of the Company common stock to the Company equal in value to $1,000. (8) The Vivos Group owners or holders of all of the shares of common stock of the Company were declared not be entitled to vote any of those shares at any annual or special meeting of the shareholders of the Company during the period of a Receivership which was set up on May 17, 2023. 46 As described in Notes 10, 12 and 15 to the consolidated financial statements, 253,292,210 shares of the Company’s common stock currently held by members of the Vivos Group are subject to arbitration awards and a subsequent settlement agreement requiring the transfer of those shares to the Company. As of the date of this Annual Report, the transfer of those shares has not yet been completed through the Company’s transfer agent and the shares remain outstanding pending completion of the transfer process. Pursuant to the arbitration awards and related proceedings, the subject shares are not entitled to vote and may not be voted at any meeting of the Company’s stockholders. Upon completion of the transfer process, the shares are expected will be returned to the Company and recorded as treasury shares. The 5% holders listed above, although considered affiliates, do not actively participate in the management or policies of the Company. Equity Compensation Plans None at this time. ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE Historically, the Company had related-party balances with the “Vivos Group,” arising from loans and other transactions entered into in connection with the Company’s prior ownership structure and related financing arrangements. Certain of these matters were subsequently disputed and became the subject of arbitration proceedings, as described in Item 3: Legal Proceedings and were resolved through a settlement agreement entered into in February 2026. Policy on Review and Approval of Transactions with Related Persons The Board of Directors has established processes and controls to obtain information from our directors, executive officers, and significant stockholders regarding related-person transactions and to determine whether a related person has a direct or indirect material interest in such transactions. Our Audit Committee is responsible for the review, approval, and ratification of related-person transactions between the Company and any related person. Under SEC rules, a related person is a director, executive officer, nominee for director, or beneficial owner of more than 5% of any class of our voting securities, or an immediate family member of any of the foregoing. In the course of its review and approval or ratification of a related-person transaction, the Audit Committee will consider: ● the nature of the related person’s interest in the transaction; ● the material terms of the transaction, including the amount involved and type of transaction; ● the importance of the transaction to the related person and to the Company; ● whether the transaction would impair the judgment of a director or executive officer to act in our best interest and the best interest of our stockholders; and ● any other matters the Audit Committee deems appropriate. Any member of the Audit Committee who is a related person with respect to a transaction under review will not be able to participate in the deliberations or vote on the approval or ratification of the transaction. However, such a director may be counted in determining the presence of a quorum at a meeting of the committee that considers the transaction. Related Person Transactions The Company has engaged in transactions and arrangements with the “Vivos Group,” including notes receivable, legal proceedings, and settlement-related activities. These matters are described in Notes 10, 12 and 15, to the consolidated financial statements and in Item 3. Legal Proceedings. These transactions primarily relate to legacy arrangements and subsequent legal proceedings and have been accounted for in accordance with applicable accounting guidance. Director Independence The Company evaluates the independence of its directors based on the applicable SEC rules and the standards of the OTC Markets. The Board has determined that Hannah Bible, Louis Parks and John Chanaud qualify as independent directors under applicable standards. 47 ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES Through December 31, 2025, the Company’s principal independent registered accountant was RJI International CPAs (“RJI”). Aggregate fees billed or incurred related to the following years for fiscal 2025 and 2024 by RJI are set forth below. 2025 2024 Audit Fees (1) $ 112 $ 108 Audit-Related Fees (2) - - Tax Fees - - All Other Fees - - Total $ 112 $ 108 (1) Audit fees consist principally of fees for the audit of our consolidated financial statements; review of our interim consolidated financial statements and audit services related to our acquisitions. (2) These fees consist principally of fees related to the preparation of SEC registration statements, acquisition due diligence, and U.S. Department of Labor filings. Audit Committee Pre-Approval Policies and Procedures The Audit Committee is responsible for the appointment, compensation, and oversight of the Company’s independent registered public accounting firm. The Audit Committee has established policies and procedures for the pre-approval of all audit and permissible non-audit services performed by the independent auditor. Under these policies, all services to be provided by the independent auditor must be pre-approved by the Audit Committee, either (i) specifically prior to the engagement or (ii) pursuant to pre-approved categories of services. The Audit Committee may delegate pre-approval authority to one or more of its members, provided that any such approvals are presented to the full Audit Committee at its next scheduled meeting. All audit and non-audit services performed by the independent auditor during the fiscal years ended December 31, 2025 and 2024 were pre-approved in accordance with these policies and procedures. Selection The Audit Committee appointed RJI as our independent registered public accounting firm for 2025 and RJI has served in this capacity since 2009. 48 PART IV ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES Financial Statements The following consolidated financial statements of Reliability and the reports of the Independent Registered Public Accounting Firms are contained in Item 8 of Part II of this Annual Report on Form 10-K as indicated: Page Report of Independent Registered Public Accounting Firms 25 Consolidated Balance Sheets 27 Consolidated Statements of Operations 28 Consolidated Statements of Changes in Stockholders’ Equity 29 Consolidated Statements of Cash Flows 30 Notes to Consolidated Financial Statements 32 Financial Statement Schedules Financial statement schedules are omitted because they are not applicable, or not required, or because the required information is included in the consolidated financial statements or notes thereto. Exhibits See the list of exhibits in the Index to Exhibits to this Annual Report on Form 10-K, which is incorporated herein by reference. 49 ITEM 16. FORM 10-K SUMMARY None. SIGNATURES Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized on March 31, 2026 RELIABILITY INCORPORATED By: /s/ Nick Tsahalis Name: Nick Tsahalis Title: President and Chief Executive Officer By: /s/ Mark Speck Name: Mark Speck Title: Chief Financial Officer Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant and in the capacities indicated on March 31, 2026. By: /s/ Nick Tsahalis Name: Nick Tsahalis Title: President and Chief Executive Officer By: /s/ Louis Parks Name: Louis Parks Title: Director By: /s/ Hannah Bible Name: Hannah Bible Title: Chairperson of the Board By: /s/ John Chanaud Name: John Chanaud Title: Director 50 EXHIBIT INDEX (d) The following Exhibits are filed with this Annual Report on Form 10-K: Exhibit No. Description 2.1 Merger Agreement, by and among Reliability, R-M Merger Sub, Inc., Jeffrey Eberwein, The Maslow Media Group, Inc., and Naveen Doki, and Silvija Valleru (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed with the SEC on September 23, 2019). 2.2 Statement of Merger as filed with the Secretary of State of the State of Virginia on October 29, 2019 (incorporated by reference to Exhibit 2.2 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 3.1 Restated Articles of Incorporation (with amendment) (incorporated by reference to Exhibit 3 to the Company’s Quarterly Report on Form 10-Q filed with the SEC on August 11, 1995). 3.2 Certificate of Amendment to Articles of Incorporation (incorporated by reference to Exhibit 5.03 of the Company’s Quarterly Report on Form 10-Q filed with the SEC on November 14, 2016). 3.3 Certificate of Amendment to Articles of Incorporation (incorporated by reference to Exhibit 5.03 of the Company’s Current Report on Form 8-K filed with the SEC on January 31, 2014). 3.4 Certificate of Amendment to Articles of Incorporation (incorporated by reference to Exhibit 5.03 of the Company’s Current Report on Form 8-K filed with the SEC on May 1, 2014). 3.5 Certificate of Amendment to Articles of Incorporation (incorporated by reference to Exhibit 3.03 of the Company’s Current Report on Form 8-K filed with the SEC on October 3, 2013). 3.6 Restated Bylaws (incorporated by reference to Exhibit 3.2 to the Company’s Annual Report on Form 10-K filed with the SEC on March 17, 2004). 3.7 Amended Bylaws (incorporated by reference to Exhibit 3.01 of the Company’s Current Report on Form 8-K filed with the SEC on April 6, 2007). 10.1 Intercompany Promissory Note dated November 15, 2016, between Maslow (as Lender) and Vivos Holdings, LLC (as Borrower) (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.2 Intercompany Promissory Note dated November 15, 2017, between Maslow (as Lender) and Vivos Real Estate, LLC (as Borrower) (incorporated by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.3 Settlement Agreement dated October 25, 2018, between Maslow, Vivos Holdings, Silvija Valleru Naveen Doki in relation to default of Future Receivables Sales Agreement with Kinetic Direct Funders (incorporated by reference to Exhibit 10.3 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.4 Amendment to Settlement Agreement dated April 10, 2019, between Maslow, Vivos Holdings, Silvija Valleru Naveen Doki in relation to default of Future Receivables Sales Agreement with Kinetic Direct Funding LLC (incorporated by reference to Exhibit 10.4 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.5 Settlement Agreement dated December 10, 2018, by and among Maslow, Vivos Holdings, LLC, Vivos Acquisitions, LLC, Naveen Doki, Silvija Valleru, and CC Business Solutions, a division of Credit Cash NJ, LLC, in relation to Accounts Receivable Advance Agreement (incorporated by reference to Exhibit 10.5 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.6 Settlement Agreement dated January 24, 2019, between Maslow, Vivos Holdings, LLC, and Advantage Capital Funding in relation to default of July 5, 2018, Purchase and Sale of Future Receipts Agreement (incorporated by reference to Exhibit 10.6 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 51 10.7 Factoring and Security Agreement dated November 4, 2016, between Maslow and Advance Business Capital LLC (d/b/a Triumph Business Capital) (incorporated by reference to Exhibit 10.7 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.8 First Amendment to Factoring and Security Agreement dated January 5th, 2018, between Maslow and Advance Business Capital LLC (d/b/a Triumph Business Capital) (incorporated by reference to Exhibit 10.8 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.9 Second Amendment to Factoring and Security Agreement dated March 30th, 2018, between Maslow and Advance Business Capital LLC (d/b/a Triumph Business Capital) (incorporated by reference to Exhibit 10.9 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.10 Securities Purchase Agreement dated June 27, 2019, between Maslow and Hawkeye Enterprises, Inc. (incorporated by reference to Exhibit 10.10 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.11 Convertible Promissory Note dated June 27, 2019, between Maslow and Hawkeye Enterprises, Inc. (incorporated by reference to Exhibit 10.11 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.12 Warrant Agreement dated June dated June 27, 2019, between Maslow and Hawkeye Enterprises, Inc. (incorporated by reference to Exhibit 10.12 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.13 Securities Purchase Agreement dated June 31, 2019, between Maslow and Mark Speck (incorporated by reference to Exhibit 10.13 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.14 Convertible Promissory Note dated June 31, 2019, between Maslow and Mark Speck (incorporated by reference to Exhibit 10.14 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.15 Warrant Agreement dated June dated June 31, 2019, between Maslow and Mark Speck (incorporated by reference to Exhibit 10.15 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.16 Securities Purchase Agreement dated July 31, 2019, between Maslow and Nick Tsahalis (incorporated by reference to Exhibit 10.16 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.17 Convertible Promissory Note dated July 31, 2019, between Maslow and Nick Tsahalis (incorporated by reference to Exhibit 10.17 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.18 Warrant Agreement dated June dated July 31, 2019, between Maslow and Nick Tsahalis (incorporated by reference to Exhibit 10.18 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.19 Professional Services Agreement dated May 11, 2017, between Maslow and AT&T Services, Inc. (incorporated by reference to Exhibit 10.19 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.20 Commercial Lease Agreement dated December 19, 2017, between Maslow and Vivos Real Estate, LLC (incorporated by reference to Exhibit 10.20 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.21 Personal Guaranty dated June 12, 2019, between Maslow and Naveen Doki (incorporated by reference to Exhibit 10.21 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.22 Debt Conversion Agreement by and among Reliability Incorporated and Lone Star Value Investors, LP (incorporated by reference to Exhibit 10.22 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.23 Debt Conversion Agreement by and among Reliability Incorporated and Lone Star Value Co-Invest I, LP (incorporated by reference to Exhibit 10.23 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.24 Form of Piggyback Registration Rights Agreement by and among Reliability and certain Investors (incorporated by reference to Exhibit 10.24 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.25 Form of Lock Up Agreement by and between Reliability and certain Holders (incorporated by reference to Exhibit 10.25 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.26 Secured Promissory Note dated September 5, 2019, between Maslow (as Noteholder) and Vivos Holdings, LLC (as Debtor) (incorporated by reference to Exhibit 10.26 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.27 Igly Trust Joinder to Merger Agreement dated October 22, 2019 (incorporated by reference to Exhibit 10.27 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.28 Judos Trust Joinder to Merger Agreement dated October 22, 2019 (incorporated by reference to Exhibit 10.28 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.29 Shirisha Janumpally Joinder to Merger Agreement dated October 22, 2019 (incorporated by reference to Exhibit 10.29 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 10.30 Agreement for the Contingent Liquidation of the Common Stock of Maslow Media Group, Inc., dated October 28, 2019, by and among Maslow Media Group, Inc., Naveen Doki, Silvija Valleru, Shirisha Janumpally, Kalyan Pathuri and Federal Systems (incorporated by reference to Exhibit 10.30 to the Company’s Current Report on Form 8-K filed with the SEC on October 30, 2019). 14.1 Code of Business Ethics and Corporate Conduct 19.1 Insider Trading Policy 21.1 Subsidiaries of the Registrant. * 31.1 Certification of CEO pursuant to Rule 13a-14 under the Securities Exchange Act of 1934. * 31.2 Certification of CFO pursuant to Rule 13a-14 under the Securities Exchange Act of 1934. * 32.1 Certifications of CEO and CFO pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. * 101.INS* Inline XBRL Instance Document 101.SCH* Inline XBRL Taxonomy Extension Schema Document 101.CAL* Inline XBRL Taxonomy Extension Calculation Linkbase Document 101.DEF* Inline XBRL Taxonomy Extension Definition Linkbase Document. 101.LAB* Inline XBRL Taxonomy Extension Label Linkbase Document 101.PRE* Inline XBRL Taxonomy Extension Presentation Linkbase Document 104 Cover Page Interactive Data File (embedded within the Inline XBRL document) * Filed herewith. ** Management contract or compensatory plan or arrangement. † This certification is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (“Exchange Act”), or otherwise subject to the liability of that section, nor shall it be deemed incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act. 52