Item 9.01 Financial Statements and Exhibits

(a) Financial Statements of Businesses Acquired

STADCO's audited consolidated balance sheets as of December 31, 2020 and 2019, the related consolidated statements of operations, stockholder's deficit and cash flows for each of the years in the two-year period ended December 31, 2020, the related notes and the report of Baker Tilly US, LLP, independent registered accounting firm, dated November 3, 2021 are filed as Exhibit 99.1 to this Amended Report and are incorporated herein by reference.

STADCO's unaudited consolidated balance sheet as of June 30, 2021 and audited consolidated balance sheet as of December 31, 2020, the related unaudited consolidated statements of operations, stockholder's deficit and cash flows for each of the six months ended June 30, 2021 and 2020 and the related notes are filed as Exhibit 99.2 to this Amended Report and are incorporated herein by reference.

(b) Pro Forma Financial Information

The unaudited pro forma condensed statement of operations of the Company for the year ended March 31, 2021 (combining the TechPrecision Corporation financial information for the fiscal year ended March 31, 2021 and STADCO financial information for the fiscal year ended December 31, 2020), giving effect to the Company's acquisition of STADCO, is filed as Exhibit 99.3 to this Amended Report and are incorporated herein by reference.

The unaudited pro forma condensed combined financial information of the Company as of and for the three months ended June 30, 2021 (combining the TechPrecision Corporation financial information for the quarter ended June 30, 2021 and the STADCO financial information for the quarter ended March 31, 2021), giving effect to the Company's acquisition of STADCO, is filed as Exhibit 99.3 to this Amended Report and are incorporated herein by reference.





 (d) Exhibits




Exhibit
Number     Description
  23.1       Consent of Baker Tilly US, LLP.
  99.1       STADCO audited consolidated balance sheets as of December 31, 2020
           and 2019, the related consolidated statements of operations,
           stockholder's deficit and cash flows for each of the years in the
           two-year period ended December 31, 2020, the related notes and the
           report of Baker Tilly US, LLP, independent registered accounting firm,
           dated November 3, 2021.
  99.2       STADCO unaudited consolidated balance sheets as of June 30, 2021 and
           audited consolidated balance sheet as of December 31, 2020, the
           related unaudited consolidated statements of comprehensive income
           (loss), stockholder's deficit and cash flows for each of the six
           months ended June 30, 2021 and 2020.
  99.3       Unaudited pro forma condensed combined statement of operations for
           the fiscal year ended March 31, 2021 and notes to unaudited pro forma
           condensed combined financial information; unaudited pro forma
           condensed combined statement of operations for the three months ended
           June 30, 2021; unaudited pro forma condensed combined balance sheet as
           of June 30, 2021; and notes to unaudited pro forma condensed combined
           financial information.
104        Cover Page Interactive Data File (the cover page XBRL tags are
           embedded within the inline XBRL document)

© Edgar Online, source Glimpses