Item 9.01 Financial Statements and Exhibits

(a) Financial Statements of Business or Funds Acquired.

The audited consolidated financial statements of Rubicon for the years ended December 31, 2021 and 2020 and unaudited condensed consolidated financial statements of Rubicon for the six months ended June 30, 2022 and 2021 are filed as Exhibit 99.1 and Exhibit 99.2, respectively, to this Amendment and incorporated herein by reference.

(b) Pro Forma Financial Information.

The unaudited pro forma condensed consolidated financial information identified below giving effect to the Acquisition is attached as Exhibit 99.3 to this Amendment and incorporated herein by reference:

• Pro forma balance sheet as of June 30, 2022

• Pro forma statement of operations for the fiscal year ended September 30, 2021

• Pro forma statement of operations for the nine months ended June 30, 2022





(c) Exhibits.

Exhibit No. Description



  23.1      Consent of Marcum LLP, independent registered public accounting firm of
            Rubicon Technology, Inc.

  99.1      Audited consolidated financial statements of Rubicon Technology, Inc.
            for the years ended December 31, 2021 and 2020 (incorporated by
            reference to Part II, Item 8 of Rubicon Technology, Inc.'s Annual Report
            on Form 10-K, filed with the SEC on March 28, 2022)

  99.2      Unaudited condensed consolidated financial statements of Rubicon
            Technology, Inc. for the three and six months ended June 30, 2022 and
            2021 (incorporated by reference to Part I, Item 1 of Rubicon Technology,
            Inc.'s Quarterly Report on Form 10-Q, filed with the SEC on August 12,
            2022)

  99.3      Unaudited pro forma financial information of Janel Corporation for the
            fiscal year ended September 30, 2021 and the nine months ended June 30,
            2022

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

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