Management has evaluated subsequent events and has determined that there were no subsequent events that required recognition or disclosure in the financial statements as of and for the period ended June 30, 2026, except as follows.

Nasdaq Delisting Proceedings

As previously disclosed, on April 21, 2026 the Company received a determination from the Listing Qualifications Department of The Nasdaq Stock Market LLC (“Nasdaq”) to delist the Company’s common stock pursuant to Nasdaq Listing Rule 5810(c)(3)(A)(iii), following the closing bid price of the common stock being $0.10 or less for ten consecutive trading days as of April 17, 2026. Trading in the Company’s common stock was suspended at the opening of business on April 28, 2026, and the common stock has since been quoted on the OTC Markets under the symbol “ZSPC.” The Company requested a hearing before a Nasdaq Hearings Panel (the “Panel”), which stayed the filing of a Form 25 and the removal of the common stock from listing, but did not stay the suspension of trading.

On August 6, 2026, the Panel issued a decision determining to delist the Company’s common stock. The Company may request review of the Panel’s decision by the Nasdaq Listing and Hearing Review Council within 15 days of the decision; such a request would not stay the Panel’s decision or restore trading. The Company does not intend to request review. The Company expects that Nasdaq will thereafter file a Form 25 with the SEC. Delisting will become effective ten days after the Form 25 is filed, and the registration of the common stock under Section 12(b) of the Securities Exchange Act of 1934, as amended, will terminate 90 days after that filing. The Company will remain subject to the reporting requirements of the Exchange Act through and after that date.