Exhibit 99.2

CPS TECHNOLOGIES CORP.

Statements of Operations and Other Comprehensive Income (Loss) (Unaudited)

	Three Months Ended						Twelve Months Ended
	December 27, 2025			December 28, 2024			December 27, 2025			December 28, 2024

Product sales	$	8,208,041		$	5,933,283		$	32,596,314		$	21,123,346

Cost of product sales		6,988565			6,204,808			27,306,955			21,241,984

Gross profit		1,219,476			(271,525	)		5,289,359			(118,638	)

Selling, general, and administrative expenses		1,318,163			1,047,459			4,845,385			4,262,290

Income (loss) from operations		(98,687	)		(1,318,984	)		443,974			(4,380,928	)

Other income		123,680			45,134			238,664			286,979

Net income (loss) before income taxes		24,993			(1,273,850	)		682,638			(4,093,949	)
Income tax provision (benefit)		12,399			(278,697	)		262,284			(958,500	)

Net income (loss)	$	12,594		$	(995,153	)	$	420,354		$	(3,135,449	)
Other comprehensive income
Net unrealized gains (losses) on available for sale securities		(7,037	)		(1,946	)		(15,361	)		15,500
Total other comprehensive income (loss)		(7,037	)		(1,946	)		(15,361	)		15,500
Comprehensive income (loss)		5,557			(997,099	)		404,993			(3,119,949	)

Net income (loss) per basic common share	$	0.00		$	(0.07	)	$	0.03		$	(0.22	)

Weighted average number of basic common shares outstanding		17,996,884			14,525,960			15,286,097			14,522,513

Net income (loss) per diluted common share	$	0.00		$	(0.07	)	$	0.03			(0.22	)

Weighted average number of diluted common shares outstanding		18,190,719			14,525,960			15,388,726			14,522,513

CPS TECHNOLOGIES CORP.
BALANCE SHEETS

(Unaudited)

	December 27,			December 28,
	2025			2024
ASSETS

Current assets:
Cash and cash equivalents	$	4,466,198		$	3,280,687
Marketable securities, at fair value		8,769,363			1,031,001
Accounts receivable-trade, net		5,235,307			4,858,208
Accounts receivable-other		380,948			177,068
Inventories, net		5,598,407			4,331,066
Prepaid expenses and other current assets		299,829			480,986
Total current assets		24,750,052			14,159,016
Property and equipment:
Production equipment		10,647,170			10,382,379
Furniture and office equipment		910,310			891,921
Leasehold improvements		997,830			997,830
Total cost		12,555,310			12,272,130
Accumulated depreciation and amortization		(10,877,927	)		(10,377,756	)
Construction in progress		459,671			108,874
Net property and equipment		2,137,054			2,003,248
Net intangible assets		21,778			-
Right-of-use lease asset		336,000			186,000
Deferred taxes, net		2,266,854			2,528,682
Total assets	$	29,511,738		$	18,876,946
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Notes payable, current portion	$	-		$	8,130
Accounts payable		3,363,233			3,053,712
Accrued expenses		907,910			913,279
Deferred revenue		238,044			172,429
Lease liability, current portion		162,000			160,000

Total current liabilities		4,671,187			4,307,550

Deferred revenue – long term		31,277			31,277
Long term lease liability		174,000			26,000

Total liabilities		4,876,464			4,364,827
Commitments & Contingencies
Stockholders’ Equity:
Common stock, $0.01 par value, authorized 20,000,000 shares; issued 18,132,767 and 14,661,487 shares; outstanding 17,988,634 and 14,525,960; at December 27, 2025 and December 28, 2024, respectively		181,320			146,615
Preferred stock, no shares issued or outstanding		–			–
Additional paid-in capital		50,295,019			40,580,387
Accumulated other comprehensive income		139			15,500
Accumulated deficit		(25,469,891	)		(25,890,245	)
Less cost of 144,133 and 135,527 common shares repurchased at December 27, 2025 and December 28, 2024, respectively		(371,313	)		(340,138	)

Total stockholders’ equity		24,635,274			14,512,119

Total liabilities and stockholders’ equity	$	29,511,738		$	18,876,946

CPS TECHNOLOGIES CORP/DE/ 8-K