Item 9.01 Financial Statements and Exhibits.

(a) Financial statements of business acquired.

The audited combined financial statements of HCS Materials for the year ended December 31, 2020, and the notes related thereto, are filed as Exhibit 99.1 hereto. The unaudited condensed combined financial statements of HCS Materials for the nine months ended September 31, 2021, and the notes related thereto, are filed as Exhibit 99.2 hereto.

(b) Pro forma financial information.

The unaudited pro forma combined balance sheet as of September 30, 2021 and the unaudited pro forma combined statements of operations for the year ended December 31, 2020 and the nine months ended September 30, 2021 are filed as Exhibit 99.3 hereto.



(d) Exhibits.



Exhibit Number         Description of Exhibit

23.1                     Consent of Independent Auditors

99.1                     HCS-Electronic Materials (A Carve-Out Business of H.C.
                       Starck Inc., USA) audited combined financial statements for
                       the fiscal year ended December 31, 2020

99.2                     HCS-Electronic Materials (A Carve-Out Business of H.C.
                       Starck Inc., USA) unaudited condensed combined financial
                       statements for the nine months ended September 30, 2021

99.3                     Unaudited pro forma combined financial statements

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

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