NASDAQ: REFR

RESEARCH FRONTIERS INC

CIK 0000793524 · Patent Owners & Lessors

Micro Revenue $1M Assets $3M as of Jul 19, 2026

Information included in this Annual Report on Form 10-K may contain forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements are not statements of historical facts, but rather reflect our current expectations concerning future… About this business →

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8-K Filed Jun 12, 2026 · Period ending Jun 11, 2026

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8-K Filed Jun 5, 2026 · Period ending Jun 2, 2026 Red flag

Research Frontiers receives Nasdaq delisting warnings for bid price and market value failures

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10-Q Filed May 8, 2026 · Period ending Mar 31, 2026

Research Frontiers revenue plunges 76% as one-time license lapses; liquidity outlook cut to 12 months

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10-K/A Filed Mar 19, 2026 · Period ending Dec 31, 2025

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10-K Filed Mar 5, 2026 · Period ending Dec 31, 2025

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8-K Filed Feb 18, 2026 · Period ending Feb 18, 2026

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10-Q Filed Nov 6, 2025 · Period ending Sep 30, 2025

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8-K Filed Sep 15, 2025 · Period ending Sep 15, 2025

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10-Q Filed May 8, 2025 · Period ending Mar 31, 2025

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10-K Filed Mar 6, 2025 · Period ending Dec 31, 2024

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Latest financial statements

From 10-Q filed May 8, 2026 (period ending Mar 31, 2026). SEC XBRL (companyfacts) — not generated by the model.

SEC XBRL

Consolidated Statements of Operations (Unaudited)

Description Q1 ended Mar 31, 2026 Q1 ended Mar 31, 2025
Revenue:
Total revenue / net sales 0.1 0.6
Operating expenses:
Sales and marketing 0.02 0.03
Research and development 0.1 0.2
Total operating expenses 0.7 0.8
Operating income (0.5) (0.2)
Net income (0.5) (0.2)
Basic earnings per share (0.02) (0.01)
Diluted earnings per share (0.02) (0.01)

Consolidated Balance Sheets (Unaudited)

Description Mar 31, 2026 Mar 31, 2025
Current assets:
Cash and equivalents 1.3 1.4
Accounts receivable, net 0.5 1.0
Prepaid expenses and other current assets 0.2 0.2
Total current assets 2.0 2.5
Property, plant and equipment, net 0.01
Operating lease right-of-use assets, net 1.0 1.2
Deferred income taxes and other assets 0.06 0.06
TOTAL ASSETS 3.1 3.8
Current liabilities:
Accounts payable 0.1 0.01
Current portion of operating lease liabilities 0.1 0.1
Accrued liabilities 0.07 0.06
Total current liabilities 0.3 0.2
Operating lease liabilities 1.0 1.1
Total liabilities 1.3 1.3
Shareholders' equity:
Common stock
Capital in excess of stated value 129.9 128.2
Retained earnings (deficit) (128.1) (125.8)
Total shareholders' equity 1.8 2.4
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 3.1 3.8

Consolidated Statements of Cash Flows (Unaudited)

Description Q1 ended Mar 31, 2026 Q1 ended Mar 31, 2025
Operating Activities:
Net cash from operating activities (0.8) (0.6)
Investing Activities:
Net cash from investing activities
Financing Activities:
Net cash from financing activities 1.4
Net increase/(decrease) in cash 0.6 (0.6)

Amounts in millions USD; EPS as reported. Line labels are presentation-friendly mappings of filer XBRL tags — not a re-audit of the full statements. Use EDGAR for interactive notes and detail. Interactive statements & notes on EDGAR ↗

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About RESEARCH FRONTIERS INC

Source: Item 1 (Business) from the 10-K filed March 5, 2026. Description as filed by the company with the SEC.

ITEM
1.
BUSINESS

Forward-Looking
Statements

Information
included in this Annual Report on Form 10-K may contain forward-looking statements within the meaning of the Private Securities Litigation
Reform Act of 1995. Forward-looking statements are not statements of historical facts, but rather reflect our current expectations concerning
future events and results. We generally use the words “believes,” “expects,” “intends,” “plans,”
“anticipates,” “likely,” “will” and similar expressions to identify forward-looking statements. Such
forward-looking statements, including those concerning our expectations, involve risks, uncertainties and other factors, some of which
are beyond our control, which may cause our actual results, performance or achievements, or industry results, to be materially different
from any future results, performance or achievements expressed or implied by such forward-looking statements. These risks, uncertainties
and factors include, but are not limited to, those factors set forth in this Annual Report on Form 10-K under “