NRXS Neuraxis, Inc - 8-K

Item
2.02 Results of Operations and Financial Condition

On
October 23, 2025, Neuraxis, Inc. (the “Company”), issued disclosure that, on a preliminary unaudited basis, the Company expects
its cash and cash equivalents to be approximately $4.4 million as of September 30, 2025. On a preliminary unaudited basis, the Company
expects its net sales to be approximately $0.8 million, its gross profits to be approximately $0.7 million, and its operating loss to
be approximately $2.1 million, for the three months ended September 30, 2025. On a preliminary unaudited basis, the Company expects its
net sales for the nine months ended September 30, 2025 to be approximately $2.6 million as compared to approximately $1.9 million for
the nine months ended September 30, 2024. As the Company completes its quarter-end financial statement close process and finalizes its
financial statements and accompanying notes for the three and nine months ended September 30, 2025, the Company will be required to make
significant judgments in a number of areas that may result in the estimates provided herein being different than the final reported amounts.

These
preliminary estimates have been prepared by and are the responsibility of the Company’s management. The Company’s independent
registered public accounting firm has not audited, reviewed or performed any procedures with respect to these preliminary estimates or
the accounting treatment thereof and does not express an opinion or any other form of assurance with respect thereto. The Company expects
to complete its financial statements for the three and nine months ended September 30, 2025 subsequent to the filing of this Item 2.02
8-K. It is possible that the Company or its independent registered public accounting firm may identify items that require the Company
to make adjustments to these preliminary estimates and those changes could be material. Accordingly, undue reliance should not be placed
on these preliminary estimates.

The
information contained in Item 2.02 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, and such information
is not incorporated by reference into any registration statements or other document filed under the Securities Act of 1933, as amended
or the Exchange Act, regardless of the general incorporation language contained in such filing, except as shall be expressly set forth
by specific reference to this filing.