Results of Operations and Financial Condition On June 8, 2026, Optical Cable Corporation issued a press release announcing its second quarter of fiscal year 2026 financial results. Also on June 8, 2026, Optical Cable Corporation held an earnings call. The press release is attached hereto as Exhibit 99.1 and the transcript for the earnings call is attached as Exhibit 99.2.

Termination of a Definitive Agreement In connection with the closing of the Loan, Optical Cable Corporation terminated its Virginia Real Estate Loan with Northeast Bank, a banking corporation organized under the laws of Maine, upon its satisfaction by payment in full to Northeast Bank in accordance with the terms of the real estate loan. All ancillary loan documents related to the Virginia Real Estate Loan with Northeast Bank are also terminated and all collateral and security released concur…

Entry into a Material Definitive Agreement Business Loan Agreement and Promissory Note with Freedom First Federal Credit Union On April 30, 2026, Optical Cable Corporation, a Virginia corporation (the “ Company ”), entered into a Business Loan Agreement (the “ Loan Agreement ”) with Freedom First Federal Credit Union, a federally chartered credit union with its Commercial Lending office located at 207 Bullitt Ave, SE, Roanoke, Virginia 24013 (“ Freedom First ” or “ Lender ”). In connection wi…

Results of Operations and Financial Condition On March 10, 2026, Optical Cable Corporation issued a press release announcing its first quarter of fiscal year 2026 financial results. Also on March 10, 2026, Optical Cable Corporation held an earnings call. The press release is attached hereto as Exhibit 99.1 and the transcript for the earnings call is attached as Exhibit 99.2.

Results of Operations and Financial Condition On December 18, 2025, Optical Cable Corporation issued a press release announcing its fourth quarter and fiscal year 2025 financial results. Also on December 18, 2025, Optical Cable Corporation held an earnings call. The press release is attached hereto as Exhibit 99.1 and the transcript for the earnings call is attached as Exhibit 99.2.

Results of Operations and Financial Condition On September 11, 2025, Optical Cable Corporation issued a press release announcing its third quarter of fiscal year 2025 financial results. Also on September 11, 2025, Optical Cable Corporation held an earnings call. The press release is attached hereto as Exhibit 99.1 and the transcript for the earnings call is attached as Exhibit 99.2.

The issuance of the shares of the Company’s common stock as described in

Entry into a Material Definitive Agreement On July 7, 2025, Optical Cable Corporation, a Virginia corporation (the “Company”) with its chief executive office located at 5290 Concourse Drive, Roanoke, Virginia 24019 entered into a Stock Purchase Agreement (the “Agreement”) with Lightera, LLC, a Delaware limited liability company (“Investor”) with its chief executive office located at 2000 NE Expressway, Norcross, Georgia 30071. The Agreement was executed under the exemption from securities reg…

Results of Operations and Financial Condition On June 5, 2025, Optical Cable Corporation issued a press release announcing its second quarter of fiscal year 2025 financial results. Also on June 5, 2025, Optical Cable Corporation held an earnings call. The press release is attached hereto as Exhibit 99.1 and the transcript for the earnings call is attached as Exhibit 99.2.

Results of Operations and Financial Condition On March 10, 2025, Optical Cable Corporation issued a press release announcing its first quarter of fiscal year 2025 financial results. Also on March 10, 2025, Optical Cable Corporation held an earnings call. The press release is attached hereto as Exhibit 99.1 and the transcript for the earnings call is attached as Exhibit 99.2.

Results of Operations and Financial Condition On December 23, 2024, Optical Cable Corporation issued a press release announcing its fourth quarter and fiscal year 2024 financial results. Also on December 23, 2024, Optical Cable Corporation held an earnings call. The press release is attached hereto as Exhibit 99.1 and the transcript for the earnings call is attached as Exhibit 99.2.

Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review After a review of relevant portions of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”), as well as a review of various non-authoritative interpretations and guidance authored by certain major U.S. accounting firms regarding the FASB ASC, on December 20, 2024, the Company’s management has concluded that U.S. Generally Accepted Accounting Princ…

Results of Operations and Financial Condition On September 11, 2024, Optical Cable Corporation issued a press release announcing its third quarter of fiscal year 2024 financial results. Also on September 11, 2024, Optical Cable Corporation held an earnings call. The press release is attached hereto as Exhibit 99.1 and the transcript for the earnings call is attached as Exhibit 99.2.

Entry into a Material Definitive Agreement On June 27, 2024, a Modification Agreement (the “Modification Agreement”) was entered into by and between North Mill Capital LLC, a Delaware limited liability company, doing business as SLR Business Credit (“Lender”), with a place of business at 821 Alexander Road, Suite 130, Princeton, New Jersey 08540, and Optical Cable Corporation, a Virginia corporation (“OCC” or the “Company”), with its chief executive office located at 5290 Concourse Drive, Roa…

Results of Operations and Financial Condition On June 10, 2024, Optical Cable Corporation issued a press release announcing its second quarter of fiscal year 2024 financial results. Also on June 10, 2024, Optical Cable Corporation held an earnings call. The press release is attached hereto as Exhibit 99.1 and the transcript for the earnings call is attached as Exhibit 99.2.

Changes in Registrant ’ s Certifying Accountant As previously disclosed by Optical Cable Corporation (the “Company” or “OCC”), Brown, Edwards & Company, L.L.P. (“Brown Edwards”) informed the Company that Brown Edwards was closing its public company audit practice and would no longer be performing audits for public companies. As a result, Brown Edwards indicated to the Company that it would not be possible to engage Brown Edwards as an independent registered public accounting firm for the Comp…

Results of Operations and Financial Condition On March 13, 2024, Optical Cable Corporation issued a press release announcing its first quarter of fiscal year 2024 financial results. Also on March 13, 2024, Optical Cable Corporation held an earnings call. The press release is attached hereto as Exhibit 99.1 and the transcript for the earnings call is attached as Exhibit 99.2.

Results of Operations and Financial Condition On December 20, 2023, Optical Cable Corporation issued a press release announcing its fourth quarter and fiscal year 2023 financial results. Also on December 20, 2023, Optical Cable Corporation held an earnings call. The press release is attached hereto as Exhibit 99.1 and the transcript for the earnings call is attached as Exhibit 99.2.

Entry into a Definitive Agreement Omnibus Amendment of Loan Documents. On October 31, 2023, Optical Cable Corporation (the “Company”) and Northeast Bank, a banking corporation organized under the laws of Maine (the “Lender”) entered into an Omnibus Amendment of Loan Documents (the “Amendment”) to modify certain loan documents currently in effect between the parties related to the real estate term loan (the “Virginia Real Estate Loan”) evidenced by the Term Loan B Note (“Note B), and a supplem…

Results of Operations and Financial Condition On September 12, 2023, Optical Cable Corporation issued a press release announcing its third quarter of fiscal year 2023 financial results. Also on September 12, 2023, Optical Cable Corporation held an earnings call. The press release is attached hereto as Exhibit 99.1 and the transcript for the earnings call is attached as Exhibit 99.2.

Results of Operations and Financial Condition On June 12, 2023, Optical Cable Corporation issued a press release announcing its second quarter of fiscal year 2023 financial results. Also on June 12, 2023, Optical Cable Corporation held an earnings call. The press release is attached hereto as Exhibit 99.1 and the transcript for the earnings call is attached as Exhibit 99.2.

Results of Operations and Financial Condition On March 13, 2023, Optical Cable Corporation issued a press release announcing its first quarter of fiscal year 2023 financial results. Also on March 13, 2023, Optical Cable Corporation held an earnings call. The press release is attached hereto as Exhibit 99.1 and the transcript for the earnings call is attached as Exhibit 99.2.

Results of Operations and Financial Condition On December 22, 2022, Optical Cable Corporation issued a press release announcing its fourth quarter and fiscal year 2022 financial results. Also on December 22, 2022, Optical Cable Corporation held an earnings call. The press release is attached hereto as Exhibit 99.1 and the transcript for the earnings call is attached as Exhibit 99.2.

Results of Operations and Financial Condition On September 12, 2022, Optical Cable Corporation issued a press release announcing its third quarter of fiscal year 2022 financial results. Also on September 12, 2022, Optical Cable Corporation held an earnings call. The press release is attached hereto as Exhibit 99.1 and the transcript for the earnings call is attached as Exhibit 99.2.

Entry into a Material Definitive Agreement On July 5, 2022, a Modification Agreement (the “Modification Agreement”) was entered into by and between North Mill Capital LLC, a Delaware limited liability company, d/b/a SLR Business Credit ("Lender"), with a place of business at 821 Alexander Road, Suite 130, Princeton, New Jersey 08540, and Optical Cable Corporation, a Virginia corporation ("Optical"), with its chief executive office located at 5290 Concourse Drive, Roanoke, Virginia 24019, and…