Item 9.01 Financial Statements and Exhibits.

(a) Financial statements of businesses or funds acquired.

The audited financial statements of Calman Technology Limited as of and for the years ended September 30, 2022 and 2021, and the related notes thereto, are included as Exhibit 99.1 to this Current Report and are incorporated herein by reference.

The unaudited condensed balance sheets of Calman Technology Limited as of December 31, 2022 and September 30, 2022, the unaudited condensed statements of earnings, stockholders' equity and cash flows of Calman Technology Limited for the three months ended December 31, 2022 and 2021, and the related notes thereto, are included as Exhibit 99.2 to this Current Report and are incorporated herein by reference.

(b) Pro forma financial information.

The unaudited pro forma condensed combined financial statements of Interlink Electronics, Inc. are included as Exhibit 99.3 to this Current Report and are incorporated herein by reference. The unaudited pro forma condensed combined financial statements of Interlink Electronics, Inc. are comprised of the unaudited pro forma condensed combined balance sheet as of December 31, 2022, the unaudited pro forma condensed combined statement of operations for the year ended December 31, 2022, and the related notes thereto.

The unaudited pro forma condensed combined financial statements were derived from the separate historical financial statements of Interlink Electronics, Inc. and of Calman Technology Limited. These pro forma financial statements may not necessarily reflect what our results of operations and financial position would have been had the Transaction occurred during the periods presented in the pro forma financial statements, or what our results of operations and financial position will be in the future.





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 (d) Exhibits.




Exhibit
Number     Description

  23         Consent of Independent Accountants, LMHS, P.C.

  99.1       Audited combined financial statements of Calman Technology Limited as
           of and for the years ended September 30, 2022 and 2021, and the related
           notes thereto.

  99.2       Unaudited condensed interim financial statements of Calman Technology
           Limited, consisting of the unaudited condensed balance sheets as of
           December 31, 2022 and September 30, 2022, the unaudited condensed
           statements of earnings, stockholders' equity and cash flows for the
           three months ended December 31, 2022 and 2021, and the related notes
           thereto.

  99.3       Unaudited pro forma condensed combined financial statements of
           Interlink Electronics, Inc., consisting of the unaudited pro forma
           condensed combined balance sheet as of December 31, 2022, the unaudited
           pro forma condensed combined statement of operations for the year ended
           December 31, 2022, and the related notes thereto.

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




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