Item 7.01 Regulation FD Disclosure.

On March 16, 2023, management of BK Technologies Corporation, a Nevada corporation (the "Company"), discussed the Company's financial results for the fourth quarter and year ended December 31, 2022, and certain aspects of the Company's business plan, on an earnings conference call with analysts and investors. A transcript of the conference call is furnished herewith as Exhibit 99.1. The supplemental slides referenced during the conference call are furnished with this Current Report on Form 8-K as Exhibit 99.2.

The information contained in Item 7.01 to this Current Report on Form 8-K, including the exhibits, is being "furnished" and, as such, shall not be deemed to be "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section, nor shall it be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.





Use of Non-GAAP Measures

The Company prepares its consolidated financial statements in accordance with United States generally accepted accounting principles ("GAAP"). In addition to disclosing financial results prepared in accordance with GAAP, the Company discloses non-GAAP financial measures. Management believes the non-GAAP financial measures discussed in Exhibit 99.2 are important to the reader of the Company's Consolidated Financial Statements. The Company has provided the non-GAAP financial information presented in Exhibit 99.2, which is not calculated or presented in accordance with GAAP, as information supplemental and in addition to the financial measures presented in the Company's earnings release that are calculated and presented in accordance with GAAP. Such non-GAAP financial measures should not be considered superior to, as a substitute for or alternative to, and should be considered in conjunction with, the GAAP financial measures presented in the press release. The non-GAAP financial measures used by the Company may differ from similar measures used by other companies.

Adjusted earnings per share (Adjusted EPS). Adjusted EPS is considered a non-GAAP financial measure under the SEC's rules because it excludes certain amounts included in the diluted earnings per share attributable to the Company calculated in accordance with GAAP (EPS), the most directly comparable financial measure calculated in accordance with GAAP. Adjusted EPS is a non-GAAP financial measure that adjusts GAAP EPS for expense items that are typically strategic in nature or that management otherwise does not view as reflecting the operating performance of the company. Management believes Adjusted EPS can help the reader better understand the operating performance of the core businesses and their ability to generate earnings. The Company has developed and introduced the BKR product line, that has resulted in one-time, non-cash adjustments to inventory and adjustments related to new product development raw materials for the BKR product line during the 4Q 2022. Management believes that these one-time charges do not reflect the operational profitability of the business for the 4Q and full year 2022. See Reconciliation to GAAP in Exhibit 99.2.




Item 9.01.  Financial Statements and Exhibits.



(d) Exhibits.



Exhibit
No.        Description

  99.1       March 16, 2023 Earnings Conference Call Transcript

  99.2       Supplemental Slides Referenced During the Fourth Quarter and Year End
           Conference Call of BK Technologies Corporation

104        Cover Page Interactive Data File (embedded within the Inline XBRL
           document)





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