Roth CH Acquisition V Co. Quarterly report pursuant to Section 13 or 15(d)

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Amount of short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Number of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares.

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-Topic 505
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Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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Percentage of domestic federal statutory tax rate applicable to pretax income (loss).

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-Topic 740
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-Section 50
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-Topic 740
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-Topic 235
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
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Amount of unrecognized tax benefits.

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Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return.