From time to time, the Company is involved in legal proceedings and claims. The Company assesses legal contingencies to determine the degree of probability and range of possible loss for potential accrual in its financial statements. When evaluating legal contingencies, the Company may be unable to provide a reasonable estimate due to a number of factors, including the procedural status of the matter in question, the presence of complex legal theories, and/or the ongoing development of information important to the matters. In addition, damage amounts claimed in litigation or other matters may be unsupported, exaggerated or unrelated to possible outcomes, and as such are not meaningful indicators of its potential liability. The Company records a liability for those legal proceedings when it determines it is probable that a loss has been incurred and the amount of the loss can be reasonably estimated. Any legal proceeding is inherently uncertain, and the outcome of any proceeding is not determinable in advance. Significant judgment is required to

On August 14, 2024, Beckman Coulter, Inc. (“Beckman Coulter”) sued the Company in federal court in the District of Delaware (the “Beckman Coulter Litigation”), alleging that the Company’s Cytek Aurora flow cytometers, Aurora CS cell sorters, and Northern Lights and Northern Lights-CLC products infringe U.S. Patent Nos. 10,330,582 and 11,703,443, each titled “Flow Cytometer.” On October 7, 2024, the Company filed an answer denying any liability and including a counterclaim against Beckman Coulter for false patent marking. On October 28, 2024, Beckman Coulter filed an answer to the counterclaim, denying liability. On January 9, 2025, Beckman Coulter filed a first amended complaint, further alleging that the Company’s Cytek Aurora flow cytometers, Aurora CS cell sorters, and Northern Lights and Northern Lights-CLC products also infringe U.S. Patent Nos. 12,174,106 and 12,174,107, each of which is also titled “Flow Cytometer” and related to the earlier asserted patents. On February 6, 2025, the Company filed an answer to the first amended complaint, denying any liability and including a counterclaim against Beckman Coulter for false patent marking. On February 27, 2025, Beckman Coulter filed an answer to the counterclaim, denying liability. Claim construction hearings were held on August 21, 2025 and September 17, 2025. At the second claim construction hearing, the court ordered Beckman Coulter to narrow the number of asserted claims, and Beckman Coulter dropped all asserted claims from U.S. Patent No. 12,174,106. In March 2026, the parties stipulated to dismissal without prejudice of the counterclaim for false patent marking. The parties filed summary judgment and Daubert motions in March 2026. In July 2026, the court granted the Company’s Daubert motions and denied both Beckman Coulter’s summary judgment motions and the Company’s summary judgment motions. A jury trial was held from August 17 through August 21, 2026. On August 21, 2026, the jury returned a verdict, finding in the Company’s favor on three of the four asserted patent claims, finding non-infringement and invalidity as to each of those three claims. With respect to one claim, the jury found no literal infringement but found infringement under the doctrine of equivalents. The jury awarded past damages through September 30, 2025 consisting of $20 million in lost profits and $36.11 million in royalties, and a judgment on the verdict was entered on September 15, 2026. The judgment is not final while post-trial motions remain pending, and the Company has identified grounds for relief through post-trial motions and appeal. On October 13, 2026, the Company filed post-trial motions, including a renewed motion for judgment as a matter of law of non-infringement and invalidity and, in the alternative, a motion for a new trial on certain issues, seeking to overturn the jury verdict. The Company may also pursue other available post-trial remedies, including potentially an appeal to the United States Court of Appeals for the Federal Circuit. On October 13, 2026, Beckman Coulter also filed post-trial motions seeking judgment as a matter of law or, in the alternative, a new trial on certain issues the jury decided in the Company’s favor, and seeking additional monetary relief, including pre- and post-judgment interest, supplemental damages for the period from October 1, 2025 through September 15, 2026, and an ongoing royalty through the expiration of U.S. Patent No. 10,330,582. The Company intends to file oppositions to the motions. Management’s estimate for the reasonably possible loss related to this matter includes the $56.11 million in damages awarded by the jury, plus potential pre- and post-judgment interest, supplemental damages for any period after September 30, 2025 not covered by the verdict, and any court-ordered ongoing royalty. The Company cannot currently reasonably estimate the amount of any such interest, supplemental damages or ongoing royalty, which will depend on, among other things, the court’s rulings on the parties’ post-trial motions. In addition, as the Company is a party to ongoing litigation, it is at least reasonably possible that the Company’s estimates will change in the near term, and the effect may be material. Given that the Company has concluded that the risk of loss from this matter is reasonably possible but not probable, the Company has not accrued a liability as a result of the jury verdict. The Company will continue to reassess this conclusion as the post-trial proceedings and any appeal progress.