Item 8.01 Other Events.
On
Upon the completion of the Business Combination and the other transactions
contemplated by the Merger Agreement (collectively, the "Closing"), ROCH changed
its name to
The Business Combination was accounted for as a reverse recapitalization and ROCH was treated as the "acquired" company for accounting purposes. The Business Combination was accounted for as the equivalent of the Company issuing stock for the net assets of ROCH, accompanied by a recapitalization.
Attached hereto as Exhibit 99.1 is the Management's Discussion and Analysis of
Financial Condition and Results of Operations of the Company as of and for the
periods ended
The MD&A and the consolidated statements of stockholders' equity and the notes to the consolidated financial statements included in the Audited Financial Statements reflect the reverse recapitalization discussed above. Furthermore, the consolidated balances and the Audited Financial Statements of the Company and the share activity and per share amounts in the consolidated statements of equity included in the Audited Financial Statements were retroactively adjusted, where applicable, using the recapitalization exchange ratios established in the Business Combination.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits Exhibit No. Description 99.1 Management's Discussion and Analysis of Financial Condition and Results of Operations of the Company as of and for the years endedDecember 31, 2020 and 2019. 99.2 Audited consolidated financial statements of the Company as of and for the years endedDecember 31, 2020 and 2019. 104.1 Cover Page Interactive Data File (formatted in Inline XBRL)
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