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    <dei:AmendmentDescription contextRef="From2025-04-01to2026-03-31" id="Fact000050">This Amendment
No.&#160;1 to the Annual Report on Form 10-K (this &#x201c;Amendment&#x201d;) amends the Annual Report on Form&#160;10-K of Quantumsphere Acquisition
Corporation (the &#x201c;Company&#x201d;) for the fiscal year ended March&#160;31, 2026, as originally filed with the Securities and Exchange
Commission on June&#160;15, 2026 (the &#x201c;Original Filing&#x201d;).

&#160;

This Amendment is being filed solely to include
the Company&#x2019;s Clawback Policy as Exhibit 97.1 to the Original Filing.

&#160;

No other changes have been made to the Original
Filing. This Amendment does not reflect events occurring after the filing of the Original Filing and does not modify or update the disclosures
contained in the Original Filing in any way other than as described above.</dei:AmendmentDescription>
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