Item 9.01 Financial Statements and Exhibits.

(a) Financial statements of businesses or funds acquired.

The audited combined financial statements of SPEC Sensors, LLC and KWJ Engineering, Inc. as of and for the years ended December 31, 2021 and 2020, and the related notes thereto, are included as Exhibit 99.1 to this Current Report and are incorporated herein by reference.

The unaudited condensed combined balance sheets of SPEC Sensors, LLC and KWJ Engineering, Inc. as of September 30, 2022 and December 31, 2021, the unaudited condensed combined statements of operations, owners' equity and cash flows of SPEC Sensors, LLC and KWJ Engineering, Inc. for the nine months ended September 30, 2022 and 2021, and the related notes thereto, are included as Exhibit 99.2 to this Current Report and are incorporated herein by reference.

(b) Pro forma financial information.

The unaudited pro forma condensed combined financial statements of Interlink Electronics, Inc. are included as Exhibit 99.3 to this Current Report and are incorporated herein by reference. The unaudited pro forma condensed combined financial statements of Interlink Electronics, Inc. are comprised of the unaudited pro forma condensed combined balance sheet as of September 30, 2022, the unaudited pro forma condensed combined statement of operations for the nine months ended September 30, 2022, the unaudited pro forma condensed combined statement of operations for the year ended December 31, 2021, and the related notes thereto.

The unaudited pro forma condensed combined financial statements were derived from the separate historical financial statements of Interlink Electronics, Inc. and of SPEC Sensors, LLC and KWJ Engineering, Inc. These pro forma financial statements may not necessarily reflect what our results of operations and financial position would have been had the Transaction occurred during the periods presented in the pro forma financial statements, or what our results of operations and financial position will be in the future.





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 (d) Exhibits.



Exhibit
Number     Description

  23         Consent of Independent Accountants, LMHS, P.C.

  99.1       Audited combined financial statements of SPEC Sensors, LLC and KWJ
           Engineering, Inc. as of and for the years ended December 31, 2021 and
           2020, and the related notes thereto.

  99.2       Unaudited condensed combined interim financial statements of SPEC
           Sensors, LLC and KWJ Engineering, Inc., consisting of the unaudited
           condensed combined balance sheets as of September 30, 2022 and
           December 31, 2021, the unaudited condensed combined statements of
           operations, owners' equity and cash flows for the nine months ended
           September 30, 2022 and 2021, and the related notes thereto.

  99.3       Unaudited pro forma condensed combined financial statements of
           Interlink Electronics, Inc., consisting of the unaudited pro forma
           condensed combined balance sheet as of September 30, 2022, the
           unaudited pro forma condensed combined statement of operations for the
           nine months ended September 30, 2022, the unaudited pro forma
           condensed combined statement of operations for the year ended
           December 31, 2021, and the related notes.

104        Cover Page Interactive Data File (embedded within the Inline XBRL
           Document).




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