Not saying this is happening here, but here is an example how QTMM can have an R&D department without paying for one.
Per SEC filings
Well actually the India's licensing agreement does show it will be happening here.
Section 3.1 License Grant. The Licensor hereby grants to the Licensee a [non-]exclusive license under and to the Licensed Technology to Commercialize, Develop, export, import, make or have made, Manufacture, offer for sale, sell and use Licensed Products, within the Field of Use and in the Territory (the “License”). The foregoing License shall be exclusive with respect to the production of Licensed Products within the State of Assam, Republic of India
Does Quantum dots Key fall within the field of use?