SEDAR Interim Financial Statements

ZOOMD TECHNOLOGIES LTD UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2025 ZOOMD TECHNOLOGIES LTD UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2025 TABLE OF CONTENTS Page Financial Statements: Consolidated Statements of Financial Position 2 Consolidated Statements of Net Income and Comprehensive Income 3 Consolidated Statements of Changes in Equity 4-5 Consolidated Statements of Cash Flows 6-7 Notes to the Unaudited Consolidated Financial Statements 8 2 ZOOMD TECHNOLOGIES Ltd. CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (USD in thousands) "Amit Bohensky” “Ido Almany” “Tsvika Adler” Amit Bohensky Ido Almany Tsvika Adler Chairman of the board CEO CFO The accompanying notes are an integral part of the financial statements. September 30, December 31, 5 2 0 2 4 2 0 2 4 2 0 2 (Unaudited) (Audited) Assets Current assets Cash and cash equivalents 18,263 6,836 9,235 Trade receivables 11,301 8,543 10,406 Other receivables and prepaid expenses 309 219 174 29,873 15,598 19,815 Non-current assets Long-term deposit 150 130 133 Fixed assets, net 253 268 261 Rights to use assets 173 1, 430 1, 1,483 Intangible assets 6, 04 9 6,987 6,962 8,480 8, 5 81 8,839 Total assets 8 3 ,353 4 2 ,413 28,654 Equity and liabilities Current liabilities Trade payables 084 , 6 980 , 3 5,063 Short -term bank credit - 2, 4 00 2,002 Short -term lease liability 202 347 180 Other payables and accrued expenses 1,858 1,925 2,232 8,144 8,256 9,477 Non-current liabilities Provisions - 280 - Lease liabilities 197 1, 50 1 1, 1,377 Reserve for employee benefits 10 1 3 10 99 07 3 1, 533 1, 476 , 1 Shareholders' equity Share capital and premium 36,784 39,499 39,499 Other reserves 5,244 5, 9 3 9 5,962 Accumulated deficit (13,126) ( 0 3 ,814) (27,760) 28,902 4 1 ,624 17,701 Total equity and liabilities 8 3 ,353 4 2 ,413 28,654 3 ZOOMD TECHNOLOGIES LTD. CONSOLIDATED STATEMENTS OF NET INCOME AND COMPREHENSIVE INCOME (USD in thousands, except for per share and shares data) For the nine months ended September 30, For the three months ended September 30, Year ended December 31, 5 2 0 2 4 2 0 2 5 2 0 2 4 2 0 2 4 2 0 2 (Unaudited) (Audited) Revenue 53,868 39,430 16,132 16,708 54,496 Cost of revenue 30,591 24,099 9,254 10,139 32,994 Gross profit 23,277 15,331 6,878 6,569 21,502 Operating expenses: Research and development expenses 621 1, 2,260 578 757 2,747 Selling, administrative and general expenses 7,723 6,844 2,573 2,563 9,520 Other income - - - - ) 280 ( 344 , 9 9,104 3,151 3,320 11,987 Operating Income 933 , 13 6,227 727 , 3 3,249 9,515 Finance Income ,106 1 72 192 12 81 Finance expense 349 423 95 92 666 Finance expense (income), net (757) 351 (97) 80 585 Net Income before income taxes 14,690 5,876 3,824 3,169 8,930 Income tax 56 22 25 6 22 Net Income and comprehensive income 14,634 5,854 3,799 3,163 8,908 Net Income per share: Basic 0.14 0.06 0.04 0.03 0.09 Diluted 0.14 0.06 0.04 0.03 0.08 Shares used in calculation of net income per share: Basic 949 , 050 , 2 10 103,152,463 102,172,860 103,152,463 102,970,686 Diluted 220 , 523 , 3 10 104,273,211 797 , 598 , 103 103,526,250 106,189,398 The accompanying notes are an integral part of the financial statements. 4 ZOOMD TECHNOLOGIES Ltd. CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (USD in thousands, except for per share and shares data) For the nine months ended September 30, 2025 (Unaudited) Number of Shares Share capital and premium Reserve for share-based compensation and other rese --- rves Accumulated deficit Total shareholders' equity Balance - January 1, 5 202 98,749,714 39,499 5,962 (27,760) 17,701 Share-based payment - - 34 - 34 Exercise of options 2,044,638 109 - - 109 Repurchase of options - ) 2,824 ( (752) - ) 3,576 ( Comprehensive income for the period - - - 14,634 14,634 Balance - September 30, 2025 100,794,352 36,784 5,244 (13,126) 28,902 For the nine months ended September 30, 2024 (Unaudited) Number of Shares Share capital and premium Reserve for share-based compensation and other reserves Accumulated deficit Total shareholders' equity Balance - January 1, 2024 98,329,339 39,499 5,855 (36,668) 8,686 Share-based payment - - 84 - 84 Exercise of options 303,948 * - - * Comprehensive income for the period - - - 5,854 5,854 Balance - September 30, 2024 98,633,287 39,499 5,939 (30,814) 14,624 (*) Less than 1 thousand dollars. The accompanying notes are an integral part of the financial statements. 5 ZOOMD TECHNOLOGIES Ltd. CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (USD in thousands, except for per share and shares data) For the three months ended September 30, 2025 (Unaudited) Number of Shares Share capital and premium Reserve for share-based compensation and other reserves Accumulated deficit Total shareholders' equity Balance - July 1, 2025 99,171,999 39,516 5,989 (16,925) 28,580 Share-based payment - - 7 - 7 Exercise of options 1,622,353 92 - - 92 Repurchase of options - ) 2,824 ( (752) - ) 3,576 ( Comprehensive income for the period - - - 3,799 3,799 Balance - September 30, 2025 100,794,352 36,784 5,244 (13,126) 28,902 For the three months ended September 30, 2024 (Unaudited) Number of Shares Share capital and premium Reserve for share-based compensation and other reserves Accumulated deficit Total shareholders' equity Balance - July 1, 2024 98,329,339 39,499 5,929 (33,977) 11,451 Share-based payment - - 10 - 10 Exercise of options 303,948 * - - * Comprehensive income for the period - - - 3,163 3,163 Balance - September 30, 2024 98,633,287 39,499 5,939 (30,814) 14,624 For the year ended December 31, 2024 (Audited) Number of Shares Share capital and premium Reserve for share-based compensation and other reserves Accumulated deficit Total shareholders' equity Balance - January 1, 2024 98,329,339 39,499 5,855 (36,668) 8,686 Share-based payment - - 107 - 107 Exercise of options 420,375 * - - * Comprehensive income for the year - - - 8,908 8,908 Balance - December 31, 2024 98,749,714 39,499 5,962 (27,760) 17,701 (*) Less than 1 thousand dollars. The accompanying notes are an integral part of the financial statements. ZOOMD TECHNOLOGIES LTD. CONSOLIDATED STATEMENTS OF CASH FLOWS (USD in thousands) 6 For the nine months ended September 30, For the three months ended September 30, Year ended December 31, 2 0 2 5 2 0 2 4 2 0 2 5 2 0 2 4 2 0 2 4 (Unaudited) (Audited) Cash flows - operating activities Net Income from operations 634 , 14 5,854 799 , 3 3,163 8,908 Adjustments to reconcile net income to net cash from operating activities (Appendix A) (292) ) 698 ( 600 1, ) 450 ( (1,101) 14,342 5,156 9 9 3 , 5 2,713 7,807 Interest Payments (92) (102) (35) (30) (136) Net cash generated from operating activities 14,250 5,054 364 , 5 2,683 7,671 Cash flows - investing activities Capitalized software development costs (337) (374) (116) (109) (470) Purchase of fixed assets (49) (76) (12) (69) (90) Net cash used in investing activities (386) (450) (128) (178) (560) Cash flows - financing activities Lease liabilities (366) (4 --- 40) ( 2 12 ) (150) (537) Short-term bank credit ) 2,000 ( - - - - Exercise of options 109 * 92 * * Repurchase of options (3,576) * (3,576) * * Decrease in deposits - 46 - 46 46 Net cash used in financing activities (5,833) ) 394 ( (3,606) (104) (491) Increase in cash and cash equivalents 031 , 8 4,210 630 , 1 2,401 6,620 Effect of exchange-rate differences on balances of cash and cash equivalents 997 24 178 43 13 Balance of Cash at the beginning of the financial period 9,235 2,602 16,455 4,392 2,602 Balance of Cash at the end of the financial period 18,263 6,836 18,263 6,836 9,235 (*) Less than 1 thousand dollars. The accompanying notes are an integral part of the financial statements. 7 ZOOMD TECHNOLOGIES LTD. CONSOLIDATED STATEMENTS OF CASH FLOWS (USD in thousands) Appendix A - Adjustments to reconcile net profit to net cash from operating activities For the nine months ended September 30, For the three months ended September 30, Year ended December 31, 2 0 2 5 2 0 2 4 2 0 2 5 2 0 2 4 2 0 2 4 (Unaudited) (Audited) Cash flows from operating activities A. Adjustments to reconcile net income to net cash from operating activities Depreciation and amortization 762 1,804 260 604 2,000 Change in employee benefit liabilities, net 11 (9) 2 2 (13) Cost of share-based payment 34 84 7 10 107 Impact of foreign exchange rate changes (997) ) 24 ( (178) ) 43 ( ) 13 ( Finance expenses, net 281 220 118 49 299 Changes in assets and liabilities: Decrease (increase) in trade receivables and other receivables ) 30 0 , 1 ( ) 3,494 ( 642 ) 438 ( (5,312) Increase (decrease) in trade payables 1,021 (1,306) 821 (1,147) 2,085 Increase (decrease) in other current and non-current liabilities ) 374 ( 2,027 ) 72 ( 513 (254) Total (292) (698) 600 1, (450) (1,101) B. Non-cash investing and financing activities Leases Right of use assets - (556) - - ) 449 ( Lease liabilities - 556 - - 449 Total - - - - - The accompanying notes are an integral part of the financial statements. 8 ZOOMD TECHNOLOGIES LTD. NOTES UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS (USD in thousands, except for per share and shares data) NOTE 1 - DESCRIPTION OF BUSINESS AND GENERAL Description of Business: A. Zoomd Technologies Ltd. (formerly DataMiners Capital Corp.) (the “Company”) was incorporated under the Business Corporations Act (Alberta) and was subsequently continued under the Business Corporations Act (British Columbia) on May 19, 2017. On December 3, 2022, the Company was continued under the Business Corporations Act (Ontario). The Company developed proprietary patented technology and targets the needs of various segments of the digital marketing industry. It focuses on efficient user acquisition for companies and products aimed at mobile users. The Company was designated as a Capital Pool Company as such term is defined by Policy 2.4 of the TSX (“Policy 2.4”) Venture Exchange (the “TSXV”) with no commercial operations or assets other than cash and its only business being the identification and evaluation of assets or businesses with a view to completing a “Qualifying Transaction” as such term is defined by Policy 2.4. In 2019, concurrently with the Qualifying Transaction, Zoomd raised CAD$9.3 million (approximately US$7 million) pursuant to a private placement (the “Concurrent Financing). B. On February 9, 2021, the Company acquired all of Performance Revenues' Ltd.’s tangible and intangible assets. On March 27, 2022, the Company acquired all of Albert Technologies’ Ltd and Albert Technol --- ogies’ Inc tangible and intangible assets. C. On October 7, 2023, the State of Israel, where the Company’s operations are primarily based, suffered a surprise attack by hostile forces from Gaza, which led to the declaration by Israel of the “Iron Swords” military operation. On October 9, 2025, the State of Israel signed a ceasefire agreement which entered into force on October 10, 2025. As of the date of authorization of these financial statements, the Company has determined that this military operation and other regional tensions have had no material effect on its business or operations, but it continues to monitor the situation. D. During Q3.2025 the Company repurchased and cancelled 3,596,767 stock options from certain option holders amounting to $3,576, as part of an approved options repurchase plan. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Basis of preparation: The unaudited condensed consolidated interim financial statements of the Company are prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting”. Certain information and disclosures normally included in the consolidated financial statements prepared in accordance with International Financial Reporting Standards (“IFRS”) have been condensed or omitted. Accordingly, these unaudited condensed consolidated interim financial statements should be read in conjunction with Zoomd annual consolidated financial statements for the year ended December 31, 2024 and accompanying notes, which have been prepared in accordance with IFRS as issued by the International Accounting Standards Board. As explained above, Zoomd is considered the accounting acquirer and this interim report is a direct continuation of the financial statements of Zoomd. The preparation of financial statements in conformity with IFRS requires the use of certain critical accounting estimates and requires management to exercise its judgment in the process of applying the Company’s accounting policies.