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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b>UNITED
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal year ended <span id="xdx_909_edei--DocumentPeriodEndDate_c20230101__20231231_zXqUnkZZ13j3"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt:datemonthdayyearen" id="Fact000021" name="dei:DocumentPeriodEndDate"><span id="xdx_909_edei--CurrentFiscalYearEndDate_c20230101__20231231_zbyoYlFaPSo7"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt:datemonthdayen" id="Fact000022" name="dei:CurrentFiscalYearEndDate">December 31</ix:nonNumeric></span>, <span id="xdx_907_edei--DocumentFiscalYearFocus_c20230101__20231231_zg9vQzrexs9b"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000023" name="dei:DocumentFiscalYearFocus">2023</ix:nonNumeric></span></ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">OR</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_edei--DocumentTransitionReport_c20230101__20231231_zQrdFPwQ07Vf"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt:booleanfalse" id="Fact000024" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric></span>
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the transition period from _______________ to _______________</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">OR</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_edei--DocumentShellCompanyReport_c20230101__20231231_zDCz3u5g7VP"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt:booleanfalse" id="Fact000025" name="dei:DocumentShellCompanyReport">&#9744;</ix:nonNumeric></span>
SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commission
File Number: <span id="xdx_90D_edei--EntityFileNumber_c20230101__20231231_zb7pa7APC1R8"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000026" name="dei:EntityFileNumber">001-41408</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b><span id="xdx_90D_edei--EntityRegistrantName_c20230101__20231231_zpGbOC9rjVy"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000027" name="dei:EntityRegistrantName">BYND
CANNASOFT ENTERPRISES INC.</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
name of Registrant as specified in its charter)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_908_edei--EntityIncorporationStateCountryCode_c20230101__20231231_zw7jVNr5zLT8"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt-sec:edgarprovcountryen" id="Fact000028" name="dei:EntityIncorporationStateCountryCode">British
Columbia, Canada</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Jurisdiction
of incorporation or organization)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90D_edei--EntityAddressAddressLine1_c20230101__20231231_zb0rX6jm1SP9"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000029" name="dei:EntityAddressAddressLine1">7000
Akko Road</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_901_edei--EntityAddressCityOrTown_c20230101__20231231_zCOt31iIN4Vf"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000030" name="dei:EntityAddressCityOrTown">Kiryat
Motzkin</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_902_edei--EntityAddressCountry_c20230101__20231231_zbMaX9W6hDR"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt-sec:countrynameen" id="Fact000031" name="dei:EntityAddressCountry">Israel</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address
of principal executive offices)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90B_edei--ContactPersonnelName_c20230101__20231231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zMz7B3OjJb56"><ix:nonNumeric contextRef="From2023-01-012023-12-31_dei_BusinessContactMember" id="Fact000032" name="dei:ContactPersonnelName">Gabi
Kabazo</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90B_edei--EntityAddressAddressLine1_c20230101__20231231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zBNgCjz5yiI2"><ix:nonNumeric contextRef="From2023-01-012023-12-31_dei_BusinessContactMember" id="Fact000033" name="dei:EntityAddressAddressLine1">2264
East 11th Avenue</ix:nonNumeric></span>, <span id="xdx_90D_edei--EntityAddressAddressLine2_c20230101__20231231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zBiccr3vWo42"><ix:nonNumeric contextRef="From2023-01-012023-12-31_dei_BusinessContactMember" id="Fact000034" name="dei:EntityAddressAddressLine2">Vancouver, B.C.</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_909_edei--EntityAddressCountry_c20230101__20231231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zRBk6LOiEcg1"><ix:nonNumeric contextRef="From2023-01-012023-12-31_dei_BusinessContactMember" format="ixt-sec:countrynameen" id="Fact000035" name="dei:EntityAddressCountry">Canada</ix:nonNumeric></span>
<span id="xdx_902_edei--EntityAddressPostalZipCode_c20230101__20231231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zwOkcbB6gWni"><ix:nonNumeric contextRef="From2023-01-012023-12-31_dei_BusinessContactMember" id="Fact000036" name="dei:EntityAddressPostalZipCode">V5Z 1N6</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_908_edei--CityAreaCode_c20230101__20231231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zHwT9WfaV6Yh"><ix:nonNumeric contextRef="From2023-01-012023-12-31_dei_BusinessContactMember" id="Fact000037" name="dei:CityAreaCode">604</ix:nonNumeric></span>-<span id="xdx_902_edei--LocalPhoneNumber_c20230101__20231231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zRbI1r9NliJ4"><ix:nonNumeric contextRef="From2023-01-012023-12-31_dei_BusinessContactMember" id="Fact000038" name="dei:LocalPhoneNumber">833-6820</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90B_edei--ContactPersonnelEmailAddress_c20230101__20231231_zuGnTyVBFzf5"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000039" name="dei:ContactPersonnelEmailAddress">gabi@cannasoft-crm.com</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Name,
telephone, e-mail and/or facsimile number and address of company contact person)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
registered or to be registered pursuant to section 12(b) of the Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 40%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title
    of each class</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 18%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trading
    Symbol(s)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 38%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name
    of each exchange on which registered</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_edei--Security12bTitle_c20230101__20231231_zk0ihio5qUrc"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000040" name="dei:Security12bTitle">Common Shares</ix:nonNumeric></span> </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_edei--TradingSymbol_c20230101__20231231_zvbz3IqLlWm"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000041" name="dei:TradingSymbol">BCAN</ix:nonNumeric></span> </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_edei--SecurityExchangeName_c20230101__20231231_zIPUlDDg9Dah"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt-sec:exchnameen" id="Fact000042" name="dei:SecurityExchangeName">Nasdaq</ix:nonNumeric></span></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
registered or to be registered pursuant to Section 12(g) of the Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>None</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Title
of Class)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
for which there is a reporting obligation pursuant to Section 15(d) of the Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>None</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Title
of Class)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
the number of outstanding shares of each of the issuer&#8217;s classes of capital or common stock as of the close of the period
covered by the annual report: <span id="xdx_90C_edei--EntityCommonStockSharesOutstanding_iI_c20231231_zXGkot9W95fd"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2023-12-31" id="Fact000043" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,329,869</ix:nonFraction></span> (after
giving effect to a 1:190 reverse of all issued and outstanding common shares effective March 22, 2024)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yes
&#9744; <span id="xdx_908_edei--EntityWellKnownSeasonedIssuer_c20230101__20231231_zmswWDS339H7"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000044" name="dei:EntityWellKnownSeasonedIssuer">No</ix:nonNumeric></span> &#9746;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
this report is an annual or a transition report, indicate by check mark if the registrant is not required to file reports pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yes
&#9744; <span id="xdx_903_edei--EntityVoluntaryFilers_c20230101__20231231_zYOOqyr97lae"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000045" name="dei:EntityVoluntaryFilers">No</ix:nonNumeric></span> &#9746;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_edei--EntityCurrentReportingStatus_c20230101__20231231_zwrzSpPVVH6b"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000046" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric></span>
&#9746; No &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (&#167;232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_edei--EntityInteractiveDataCurrent_c20230101__20231231_zHa6XZ4xVYsf"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000047" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric></span>
&#9746; No &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of
&#8220;accelerated filer, large accelerated filer&#8221; and emerging growth company in Rule 12b-2 of the Exchange Act. (Check one):</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 34%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated
    filer &#9744;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 33%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated
    filer &#9744;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 33%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_edei--EntityFilerCategory_c20230101__20231231_zw2hZoQHtnXg"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt-sec:entityfilercategoryen" id="Fact000048" name="dei:EntityFilerCategory">Non-accelerated
    filer</ix:nonNumeric></span> &#9746;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company
    <span id="xdx_907_edei--EntityEmergingGrowthCompany_c20230101__20231231_znhVPat7Sxt"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt:booleantrue" id="Fact000049" name="dei:EntityEmergingGrowthCompany">&#9746;</ix:nonNumeric></span></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 13(a) of the Exchange Act. <span id="xdx_904_edei--EntityExTransitionPeriod_c20230101__20231231_zS4qvKaB50a1"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt:booleanfalse" id="Fact000050" name="dei:EntityExTransitionPeriod">&#9744;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant has filed a report on and attestation to its management&#8217;s assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b) by the registered
public accounting firm that prepared or issued its audit report. <span id="xdx_900_edei--IcfrAuditorAttestationFlag_c20230101__20231231_z5K7yibW79Ph"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt:booleanfalse" id="Fact000051" name="dei:IcfrAuditorAttestationFlag">&#9744;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements. <span id="xdx_908_edei--DocumentFinStmtErrorCorrectionFlag_c20230101__20231231_zabNU4B5iVJ2"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt:booleanfalse" id="Fact000052" name="dei:DocumentFinStmtErrorCorrectionFlag">&#9744;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation
received by any of the registrant&#8217;s executive officers during the relevant recovery period pursuant to &#167;240.10D-1(b). &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 23%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S. GAAP &#9744;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 54%"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_edei--DocumentAccountingStandard_c20230101__20231231_z9kpceSMZ9G4"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000053" name="dei:DocumentAccountingStandard">International Financial Reporting Standards</ix:nonNumeric></span></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">by
    the International Accounting Standards Board &#9746;</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 23%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other &#9744;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
&#8220;Other&#8221; has been checked in response to the previous question, indicate by check mark which financial statement item the
registrant has elected to follow.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item
17 &#9744; Item 18 &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange
Act).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yes
&#9744; No <span id="xdx_904_edei--EntityShellCompany_dbF_c20230101__20231231_zLjyumSPgZ25"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt:booleanfalse" id="Fact000054" name="dei:EntityShellCompany">&#9746;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: right">&#160;</td></tr></table></div>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Table
of Contents</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_001">GENERAL</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_002">NOTE REGARDING FORWARD-LOOKING STATEMENTS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_026">PART I</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.5in; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_003">IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISORS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#aa_001"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">DIRECTORS AND SENIOR MANAGEMENT</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right">&#160;6<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">B.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#aa_002"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ADVISERS</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right">&#160;6<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">C.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#aa_003"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">AUDITOR</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right">&#160;6<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_004">OFFER STATISTICS AND EXPECTED TIMETABLE</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_005">OFFER STATISTICS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">B.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_006">METHOD AND EXPECTED TIMETABLE</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 3</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_007">KEY INFORMATION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_008">SELECTED FINANCIAL DATA</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">B.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_009">CAPITALIZATION AND INDEBTEDNESS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">C.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_010">REASONS FOR THE OFFER AND USE OF PROCEEDS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">D.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_011">RISK FACTORS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 4</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_012">INFORMATION ON THE COMPANY</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">24</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_013">HISTORY AND DEVELOPMENT OF THE COMPANY</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">24</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">B.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_014">BUSINESS OVERVIEW</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">27</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">C.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_015">ORGANIZATIONAL STRUCTURE</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">39</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">D.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_016">PROPERTY, PLANTS AND EQUIPMENT</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">40</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 4A</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_017">UNRESOLVED STAFF COMMENTS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">40</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 5</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_018">OPERATING AND FINANCIAL REVIEW AND PROSPECTS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">40</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_019">OPERATING RESULTS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">40</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">B.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_027">LIQUIDITY AND CAPITAL RESOURCES</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">42</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">C.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_020">RESEARCH AND DEVELOPMENT, PATENTS AND LICENSES</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">43</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">D.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_021">TREND INFORMATION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">43</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">E.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_022">CRITICAL ACCOUNTING ESTIMATES</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">43</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 6.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_023">DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">44</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_024">DIRECTORS AND SENIOR MANAGEMENT</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">44</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">B.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_025">COMPENSATION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">46</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">C.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#am_028">BOARD PRACTICES</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right">49</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">D.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_029">EMPLOYEES</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right">57</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">E.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_030">SHARE OWNERSHIP</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">57</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 7</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_032">MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right">58</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_032a">MAJOR SHAREHOLDERS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">58</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">B.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_033">RELATED PARTY TRANSACTIONS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">59</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">C.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_034">INTERESTS OF EXPERTS AND COUNSEL</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">59</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 8</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_035">FINANCIAL INFORMATION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">59</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_036">CONSOLIDATED STATEMENTS AND OTHER FINANCIAL INFORMATION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">59</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">B.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_037">SIGNIFICANT CHANGES</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right">60</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 9</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_038">THE OFFER AND LISTING</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">60</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_039">OFFER AND LISTING DETAILS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">60</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">B.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_040">PLAN OF DISTRIBUTION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">60</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">C.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_041">MARKETS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.5in; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">60</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">D.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_042">SELLING SHAREHOLDERS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">60</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">E.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_043">DILUTION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">60</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_044">EXPENSES OF THE ISSUE</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">60</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 10</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_045">ADDITIONAL INFORMATION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">60</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_046">SHARE CAPITAL</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">60</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">B.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_047">MEMORANDUM AND ARTICLES OF ASSOCIATION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">61</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">C.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_048">MATERIAL CONTRACTS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">62</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">D.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_049">EXCHANGE CONTROLS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">63</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">E.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_050">TAXATION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">63</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_051">DIVIDENDS AND PAYING AGENTS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">74</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">G.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_052">STATEMENT BY EXPERTS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">74</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">H.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_053">DOCUMENTS ON DISPLAY</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">74</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">I.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_054">SUBSIDIARY INFORMATION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">74</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 11</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_055">QUANTITATIVE AND QUALITATIVE DISCLOSURE ABOUT MARKET RISK</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">74</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 12</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_056">DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">74</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_058">PART II</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 13</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_057">DEFAULTS, DIVIDENDS ARREARAGES AND DELINQUENCIES</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">74</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 14</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_059">MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">75</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 15</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_060">CONTROLS AND PROCEDURES</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">75</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 16</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_061">[RESERVED]</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">75</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_062">AUDIT COMMITTEE FINANCIAL EXPERT</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">75</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">B.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_063">CODE OF ETHICS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">75</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">C.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_064">PRINCIPAL ACCOUNTANT FEES AND SERVICES</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">76</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">D.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_065">EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">76</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">E.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_066">PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">76</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_067">CHANGE IN REGISTRANT&#8217;S CERTIFYING ACCOUNTANT</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">76</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">G.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_068">CORPORATE GOVERNANCE</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">77</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_073">PART III</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 17</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_074">FINANCIAL STATEMENTS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right">7<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 18</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_075">FINANCIAL STATEMENTS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">78</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ITEM 19</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#p_076">EXHIBITS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">78</span></td></tr>
  </table>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_001"></span>GENERAL</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
this Annual Report, references to &#8220;we&#8221;, &#8220;us&#8221;, &#8220;our&#8221;, the &#8220;Company&#8221;, and &#8220;BYND&#8221;
mean BYND Cannasoft Enterprises Inc. and its subsidiaries, unless the context requires otherwise.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
use the Canadian dollar as our reporting currency and our financial statements are prepared in accordance with Canadian generally accepted
accounting principles. All monetary references in this document are to Canadian dollars, unless otherwise indicated. All references in
this document to &#8220;dollars&#8221; or &#8220;$&#8221; or &#8220;CDN$&#8221; mean Canadian dollars, unless otherwise indicated, and
references to &#8220;US$&#8221; mean United States dollars.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table reflects the rates of exchange for one Canadian dollar, expressed in United States dollars, in effect during the periods
noted, the average rates of exchange during such periods and the rates of exchange at the end of such periods, based on the Bank of Canada
average noon spot rate of exchange.</span></p>

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<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except
as noted, the information set forth in this Annual Report is as of April 2, 2024 and all information included in this document should
only be considered accurate as of such date. Our business, financial condition or results of operations may have changed since that date.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GLOSSARY
OF TERMS</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following is a glossary of certain terms used in this Annual Report:</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Amalgamation
Agreement</b>&#8221; means the amalgamation agreement dated March 21, 2021 between Lincoln and Fundingco respecting the Amalgamation
Transaction.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Amalgamation
Transaction</b>&#8221; means the amalgamation of Lincoln and Fundingco pursuant to Section 275 of the <i>BCBCA</i> to form the Company,
in accordance with the Amalgamation Agreement.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -1.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b><i>BCBCA</i></b>&#8221;
means the <i>Business Corporations Act</i> (British Columbia).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -1.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Benefit
CRM Software</b>&#8221; means the Company&#8217;s proprietary CRM software product known as &#8220;<i>Benefit CRM</i>&#8221;.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Big
Data</b>&#8221; generally refers to: (i) massive amounts of data that keeps growing exponentially with time, (ii) that is so voluminous
that it cannot be processed or analyzed using conventional data processing techniques, and (iii) includes data mining, data storage,
data analysis, data sharing, and data visualization.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Bzizinsky
Investments</b>&#8221; means Bzizinsky Investments and Promotions Ltd., an Israeli corporation controlled by Dalia Bzizinsky.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Business
Combination Agreement</b>&#8221; means the business combination agreement dated December 16, 2019 among Lincoln, Fundingco, BYND Israel
and the BYND Israel Shareholders (as amended), with respect to the Business Combination Transactions.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Business
Combination Closing Date</b>&#8221; means March 29, 2021, the closing date of the Business Combination Transactions.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Business
Combination Transactions</b>&#8221; means collectively, the Amalgamation Transaction and the Share Exchange Transaction.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>BYBY</b>&#8221;
means B.Y.B.Y. Investments and Promotions Ltd., a corporation existing under the laws of the State of Israel and the 74% owned subsidiary
of BYND Israel.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>BYBY
Acquisition</b>&#8221; means BYND Israel&#8217;s acquisition of its 74% ownership interest in BYBY.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>BYND
Israel</b>&#8221; means BYND &#8211; Beyond Solutions Ltd., a corporation existing under the laws of the State of Israel and the 100%
owned operating subsidiary of the Company.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>BYND
Israel Shares</b>&#8221; means the common shares in the capital of BYND Israel.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>BYND
Israel Shareholders</b>&#8221; means collectively, Marcel (Moti) Maram, Avner Tal, Yftah Ben Yaackov and Bzizinsky Investments, the holders
of BYND Israel Shares, immediately prior to the Share Exchange Transaction.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Cannabis
Farm</b>&#8221; means the approximately 3.7 acre farm to be established by the Company on the Bzizinsky Land in southern Israel, to grow
medical cannabis.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Cannasoft
Pharma</b>&#8221; means Cannasoft Pharma Holdings Ltd., a corporation existing under the laws of the State of Israel and the 100% owned
subsidiary of BYND Israel.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>CMPR</b>&#8221;
means Israeli Government Resolution No. 1587 &#8212; Cannabis for Medicinal Purposes and Research, the legislation which sets forth the
framework for medical cannabis regulation in Israel.</span></p>

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Shares</b>&#8221; means the common shares in the capital of the Company.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Consideration
Shares</b>&#8221; means the 18,015,883 Common Shares of the Company issued to the BYND Israel Shareholders pursuant to the Share Exchange
Transaction.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>CRM</b>&#8221;
means customer relationship management.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>CSA</b>&#8221;
means the Canadian Securities Administrators, umbrella organization of Canada&#8217;s provincial and territorial securities regulators
whose objective is to improve, coordinate and harmonize regulation of the Canadian capital markets.</span></p>

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means the Canadian Securities Exchange.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Customized
CRM Software Platform</b>&#8221; means a customized CRM platform that can be developed by clients and resellers using our New CRM Platform.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Dangerous
Drug Ordinance</b>&#8221; means the Israeli Dangerous Drugs Ordinance New Version 5733-1973 and regulations promulgated thereunder.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Distribution
Licence</b>&#8221; means a licence, granted by the MCU, to operate medical cannabis storage site and to distribute medical cannabis in
Israel.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Fundingco</b>&#8221;
means 1232986 B.C. Ltd., a company formed pursuant to the <i>BCBCA</i>, and a predecessor to the Company.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Fundingco
Shares</b>&#8221; means the common shares in the capital of Fundingco, prior to the Amalgamation Transaction.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>GAP</b>&#8221;
refers to a <i>Good Agricultural Practices</i> certification received from the Israeli Ministry of Health which confirms that an organization
meets the agricultural standards for cannabis set forth in the CMPR.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>GDP</b>&#8221;
refers to a <i>Good Distribution Practices</i> certification received from the Israeli Ministry of Health which confirms that an organization
meets the distribution standards for cannabis set forth in the CMPR.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Growing
License</b>&#8221; means a licence, granted by the MCU, to operate a farm for growing medical cannabis in Israel.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>GSP</b>&#8221;
refers to a <i>Good Storage Practices</i> certification received from the Israeli Ministry of Health which confirms that an organization
meets the storage standards for cannabis set forth in the CMPR.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>IBI
Trust Agreement</b>&#8221; means the trust agreement dated March 29, 2021, among the Israeli Trustee, the Company, BYND Israel and the
BYND Israel Shareholders, respecting the Consideration Shares and the BYND Israel Shares.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>IMC-GMP</b>&#8221;
refers to a <i>Good Manufacturing Practices</i> certification received from the Israeli Ministry of Health which confirms that an organization
meets the manufacturing standards for cannabis set forth in the CMPR.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Indoor
Cannabis Growing Facility</b>&#8221; means the approximately 2,400 square meter indoor facility to be established by the Company on the
Bzizinsky Land in southern Israel, to grow medical cannabis.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Israeli
Cannabis Laws</b>&#8221; means collectively, the Israeli Dangerous Drugs Ordinance together with the directives and guidelines issued
from time to time by the MCU, including the CMPR.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Israeli
Tax Pre-Ruling</b>&#8221; means the ruling obtained by BYND Israel and the BYND Israel Shareholders from the ITA on May 4, 2020, to permit
the Share Exchange Transaction to occur on a tax-deferred basis.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Israeli
Trustee</b>&#8221; means The IBI Trust Management, a trust company located in Israel.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>ITA</b>&#8221;
means the Israeli Tax Authority.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Lincoln</b>&#8221;
means Lincoln Acquisitions Corp., a company formed pursuant to the <i>BCBCA</i>, and a predecessor to the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Lincoln
Shares</b>&#8221; means the common shares in the capital of Lincoln, prior to the Amalgamation Transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Listing</b>&#8221;
means the listing of the Common Shares on the CSE.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Listing
Date</b>&#8221; means the date the Common Shares are first listed for trading on the CSE.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Manufacturing
Licence</b>&#8221; means a licence, granted by the MCU, to operate a medical cannabis production facility in Israel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Material
Adverse Change</b>&#8221; or &#8220;<b>Material Adverse Effect</b>&#8221; means with respect to the Company, BYND Israel or BYBY, as
the case may be, any change (including a decision to implement such a change made by the board of directors or by senior management who
believe that confirmation of the decision by the board of directors is probable), event, violation, inaccuracy, circumstance or effect
that is materially adverse to the business, assets (including intangible assets), liabilities, capitalization, ownership, financial condition
or results of operations of the Company, BYND Israel or BYBY, as the case may be, on a consolidated basis.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>MCU</b>&#8221;
means the medical cannabis unit established by the Israeli Ministry of Health and which is responsible for the regulation of cannabis
for medical use and research purposes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>New
Cannabis CRM Platform</b>&#8221; means the Company&#8217;s CRM software platform which is being developed specifically for the medical
cannabis sector.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>New
CRM Platform</b>&#8221; means the Company&#8217;s next generation, cloud based version of its Benefit CRM Software which is currently
under development.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>NI
41-101</b>&#8221; means CSA National Instrument 41-101 &#8211; <i>General Prospectus Requirements</i>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -1.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>NI
52-110</b>&#8221; means CSA National Instrument 52-110 &#8211; <i>Audit Committees</i>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>NI
58-101</b>&#8221; means CSA National Instrument 58-101 &#8211; <i>Disclosure of Corporate Governance Practices</i>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -1.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>NIS</b>&#8221;
means New Israeli Shekels.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>NP
58-201</b>&#8221; means CSA National Policy 58-201 <i>- Corporate Governance Guidelines</i>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Pharmacy
Licence</b>&#8221; means a licence, granted by the MCU, to operate a pharmacy which dispenses medical cannabis in Israel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Primary
Growing Licence</b>&#8221; means the Initial Authorization for Establishing a Site for Dealing with a Controlled Substance granted by
the MCU to Dalia Bzizinsky and subsequently to be transferred to BYBY.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Principals</b>&#8221;
means collectively, each person who is a &#8220;principal&#8221; within the meaning ascribed thereto in NI 46-201.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Propagation
Licence</b>&#8221; means a licence, granted by the MCU, to operate a medical cannabis propagation facility in Israel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Share
Exchange Transaction</b>&#8221; means the share exchange transaction completed pursuant to the terms of the Business Combination Agreement,
whereby the BYND Israel Shareholders transferred 100% of their BYND Israel Shares to the Company, in exchange for the Consideration Shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>SMB</b>&#8221;
means small to medium sized business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Stock
Option Plan</b>&#8221; or the &#8220;<b>Plan</b>&#8221; means the stock option plan of the Company dated March 29, 2021. See &#8220;<i>Options
and Other Rights to Purchase Securities</i>&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;<b>Trust
Declaration</b>&#8221; means the trust declaration dated October 1, 2020 made by the Dalia Bzizinsky in favor of BYND Israel which provides
<i>inter alia</i> that, Dalia Bzizinsky is holding her 26% ownership interest in BYBY as bare trustee for BYND Israel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EMERGING
GROWTH COMPANY STATUS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
qualify as an &#8220;emerging growth company,&#8221; as defined in the U.S. Jumpstart Our Business Startups Act of 2012, or JOBS Act,
and we may take advantage of certain exemptions, including exemptions from various reporting requirements that are otherwise applicable
to public traded entities that do not qualify as emerging growth companies. These exemptions include:</span></p>

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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">not being required to comply
    with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, or the Sarbanes-Oxley Act; and</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">not being required to comply
    with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation
    or a supplement to the auditor&#8217;s report providing additional information about the audit and the financial statements (i.e.,
    an auditor discussion and analysis).</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section
13(a) of the Securities Exchange Act of 1934, as amended, or the Exchange Act, for complying with new or revised accounting standards.
This means that an &#8220;emerging growth company&#8221; can delay the adoption of certain accounting standards until those standards
would otherwise apply to private companies. Given that we currently report and expect to continue to report our financial results under
IFRS as issued by the IASB, we will not be able to avail ourselves of this extended transition period and, as a result, we will adopt
new or revised accounting standards on the relevant dates on which adoption of such standards is required by the IASB.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
will remain an emerging growth company until the earliest of: (i) the last day of the first fiscal year in which our annual gross revenues
exceed $1.235 billion; (ii) the last day of the fiscal year following the fifth anniversary of the date of our initial public offering;
(iii) the date that we become a &#8220;large accelerated filer&#8221; as defined in Rule 12b-2 under the Exchange Act, which would occur
if the aggregate worldwide market value of our common shares, including common shares represented by warrants, held by non-affiliates
is at least $700 million as of the last business day of our most recently completed second fiscal quarter; or (iv) the date on which
we have issued more than $1.0 billion in non-convertible debt securities during any three-year period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_002"></span>NOTE
REGARDING FORWARD-LOOKING STATEMENTS</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Much
of the information included in this Annual Report is based upon estimates, projections or other &#8220;forward-looking statements&#8221;.
Such forward-looking statements include any projections or estimates made by us and our management in connection with our business operations.
These statements relate to future events or our future financial performance. In some cases you can identify forward-looking statements
by terminology such as &#8220;may&#8221;, &#8220;should&#8221;, &#8220;expects&#8221;, &#8220;plans&#8221;, &#8220;anticipates&#8221;,
&#8220;believes&#8221;, &#8220;estimates&#8221;, &#8220;predicts&#8221;, &#8220;potential&#8221; or &#8220;continue&#8221; or the negative
of those terms or other comparable terminology. While these forward-looking statements, and any assumptions upon which they are based,
are made in good faith and reflect our current judgment regarding the direction of our business, actual results will almost always vary,
sometimes materially, from any estimates, predictions, projections, assumptions or other future performance suggested herein. Such estimates,
projections or other forward-looking statements involve various risks and uncertainties and other factors, including the risks in the
section titled &#8220;Risk Factors&#8221; below, which may cause our actual results, levels of activities, performance or achievements
to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking
statements. We caution the reader that important factors in some cases have affected and, in the future, could materially affect actual
results and cause actual results to differ materially from the results expressed in any such estimates, projections or other forward-looking
statements. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee
future results, levels of activity, performance or achievements. Except as required by applicable law, including the securities laws
of the United States, we do not intend to update any of the forward-looking statements to conform those statements to actual results.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PRELIMINARY
NOTE</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 22, 2024, the Company implemented a reverse split of its issued and outstanding Common Shares on a 1:190 basis (the &#8220;Reverse
Split&#8221;). All share numbers in this document have been adjusted for the Reverse Split.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_026"></span>PART
I</b></span></p>

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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_003"></span>ITEM 1</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISORS</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: justify"><span id="aa_001"></span>A.</td><td style="text-align: justify"><i>Directors and senior management.</i></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: justify"><span id="aa_002"></span>B.</td><td style="text-align: justify"><i>Advisors.</i></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Not applicable</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: justify"><span id="aa_003"></span>C.</td><td style="text-align: justify"><i>Auditors.</i></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Not applicable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_004"></span>ITEM 2</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>OFFER STATISTICS AND EXPECTED TIMETABLE</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="am_005"></span>Offer Statistics</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_006"></span>B. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Method and Expected
    Timetable</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_007"></span>ITEM 3</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>KEY INFORMATION</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_008"></span>A. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i>[Reserved]</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>B<i><span id="am_009"></span>.</i></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Capitalization and
    Indebtedness</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_010"></span>C. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Reasons for the Offer
    and Use of Proceeds</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
Applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_011"></span>D. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Risk Factors</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>This
section describes some of the risks and uncertainties faced by us. An investment in our Company involves a high degree of risk. You should
carefully consider the risks described below and the risks described elsewhere in this Annual Report when making an investment decision
related to our Company. We believe the risk factors summarized below are most relevant to our business. These are factors that, individually
or in the aggregate, could cause our actual results to differ significantly from anticipated or historical results. The occurrence of
any of the risks could harm our business and cause you to lose all or part of your investment. However, you should understand that it
is not possible to predict or identify all such factors. The risks and uncertainties described and discussed below and elsewhere in this
Annual Report are not the only risks and uncertainties that we face. Additional risks and uncertainties not presently known to us or
that we currently deem immaterial may also impair our business operations. If any of these risks actually occurs, our business, financial
condition and results of operations would suffer. The risks discussed below also include forward-looking statements, and our actual results
may differ substantially from those discussed in these forward-looking statements. See the discussion under the heading &#8220;Cautionary
Note Regarding Forward-Looking Statements&#8221; at the beginning of this Annual Report for more detail.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Except
as required by law, we undertake no obligation to publicly update forward-looking statements, whether as a result of new information,
future events, or otherwise.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Risks Related to Ownership of Our Common Shares
and Warrants</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>The exercise prices of outstanding warrants
may require further adjustment.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 14, 2024, we completed an underwritten public
offering of units consisting of one common share, one Series A warrant to purchase one common share, and two Series B warrants each to
purchase one common share (the &#8220;Series B Warrants&#8221;). If in the future we sell our common shares (or share equivalents) at
a price below $0.102 per common share (the exercise price of the Series B Warrants), the exercise price of the Series B Warrants would
adjust to such price. The dilutive effect of exercise price adjustments to the Series B Warrants will likely have a negative impact on
the trading price of our common shares.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In addition, effective March 22, 2024, we implemented
a one-for-one hundred ninety (1:190) reverse stock split of our issued and outstanding common shares. The Series B Warrants will be subject
to downward adjustment if the lowest volume weighted average price of our common shares during the five consecutive trading days before
and after the completion of a reverse stock split is less than the excise prices of the Series B Warrants issued in this offering. In
such event, the exercise prices shall be reduced to such price.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>We completed a reverse stock split on March
22, 2024, in an effort to regain compliance with Nasdaq listing rules and we cannot predict the effect that such reverse stock split will
have on the market price for shares of our common stock.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On January 5, 2024, we were notified by the Nasdaq
that the Company no longer meets the $1 minimum bid price per share requirement. Our board of directors approved a one-for-one hundred
ninety (1:190) reverse stock split of our issued and outstanding common shares, which became effective on March 22, 2024, in order to
regain compliance with Nasdaq&#8217;s minimum bid price rule. We cannot predict the long-term effect that the reverse stock split will
have on the market price for our common shares, and the history of similar reverse stock splits for companies in like circumstances has
varied. Some investors may have a negative view of a reverse stock split. Since the effective date of the reverse stock split, the market
price of our common shares has steadily declined. Even if the reverse stock split has a positive long-term effect on the market price
for shares of our common stock, performance of our business and financial results, general economic conditions and the market perception
of our business, and other adverse factors which may not be in our control could lead to a decrease in the price of our common stock following
the reverse stock split.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">If the market price of shares of our common stock
continues to fall following the reverse stock split, the percentage decline as an absolute number and as a percentage of our overall market
capitalization may be greater than would occur in the absence of the reverse stock split due to decreased liquidity in the market for
our common stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>If in the future we fail to meet Nasdaq&#8217;s
$1 minimum bid price per share requirement, our options of regaining compliance will be extremely limited.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">If within two years after the implementation of the
reverse stock split, we fail to meet Nasdaq&#8217;s $1 minimum bid price per share requirement, we will be limited in our ability to regain
compliance since Nasdaq rules prohibit a company&#8217;s right to implement stock splits over the prior two-year period with a cumulative
ratio of 250 shares or more to one. In such event, the Company would be subject to immediate delisting from the Nasdaq.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>The Company is a holding company</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is a holding company and essentially all
of its assets are the capital stock of its subsidiaries. As a result, investors in the Company are subject to the risks attributable to
its subsidiaries, Zigi Carmel, BYND Israel, and its subsidiaries. As a holding company, the Company conducts substantially all of its
business through its subsidiaries, which generate or are expected to generate substantially all of its revenues. Consequently, the Company&#8217;s
cash flows and ability to complete current or desirable future enhancement opportunities are dependent on the earnings of its subsidiaries
and the distribution of those earnings to the Company. The ability of these entities to pay dividends and other distributions will depend
on their operating results and will be subject to applicable laws and regulations which require that solvency and capital standards be
maintained by such companies and contractual restrictions contained in the instruments governing their debt. In the event of a bankruptcy,
liquidation or reorganization of any of the Company&#8217;s subsidiaries, holders of indebtedness and trade creditors may be entitled
to payment of their claims from the assets of those subsidiaries before the Company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>The market price of our Common Shares may be
volatile, which could result in substantial losses for investors.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The price of the Common Shares will fluctuate with
market conditions and other factors, and it may decline. If a holder of Common Shares sells its Common Shares, the price received may
be more or less than the original investment. Some of the factors that may cause the market price of our Common Shares to fluctuate include:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
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  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">actual or anticipated fluctuations in our quarterly results of operations;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">recommendations by securities research analysts;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">changes in the economic performance or market valuations of companies in the industries in which we operate;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">addition or departure of our executive officers and other key personnel;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">sales or perceived sales of additional Common Shares;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
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  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">operating and share price performance of other companies that investors deem comparable to us fluctuations to the costs of vital production materials and services;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">changes in global financial markets and global economies and general market conditions, such as interest rates and pharmaceutical product price volatility;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">operating and share price performance of other companies that investors deem comparable to the Company or from a lack of market comparable companies; and</span></td></tr>
  <tr style="vertical-align: top">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In particular, companies in the cannabis industry
have experienced significant volatility in recent years, potentially due to the recentness of public trading of securities of cannabis
companies, limited supply of investment opportunities, short-selling activity and rapidly changing regulatory developments. As well, certain
institutional investors may base their investment decisions on market perceptions of the cannabis industry or on consideration of our
environmental, governance and social practices and performance against such institutions&#8217; respective investment guidelines and criteria,
and failure to satisfy such criteria may result in limited or no investment in the Common Shares by those institutions, which could materially
adversely affect the trading price of the Common Shares. There can be no assurance that fluctuations in price and volume will not occur.
If such increased levels of volatility and market turmoil continue for a protracted period of time, our operations and the trading price
of the Common Shares may be materially adversely affected.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our officers, directors and principal shareholders
collectively control, directly or indirectly, approximately 65% of the voting power and interests in our outstanding Common Shares. Subsequent
sales of our Common Shares by these shareholders, or the market perception that holders of a large number of Common Shares intend to sell
Common Shares, could have the effect of lowering the market price of our Common Shares. Further, the perceived risk associated with the
possible sale of a large number of Common Shares by these shareholders, or the adoption of significant short positions by hedge funds
or other significant investors, could cause some of our shareholders to sell their Common Shares, thus causing the market price of our
Common Shares to decline. In addition, actual or anticipated downward pressure on our stock price due to actual or anticipated sales of
Common Shares by our officers, directors or Principal Securityholders could cause other institutions or individuals to engage in short
sales of the Common Shares, which may further cause the market price of our Common Shares to decline.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">From time to time our directors and executive officers
may sell Common Shares on the open market. These sales will be publicly disclosed in filings made with securities regulators. In the future,
our directors and executive officers may sell a significant number of Common Shares for a variety of reasons unrelated to the performance
of our business. Our shareholders may perceive these sales as a reflection on management&#8217;s view of the business and result in some
shareholders selling their Common Shares. These sales could cause the market price of our Common Shares to decline. Any decline in the
market price of Common Shares may also impede our ability to raise additional capital and might cause remaining holders of Common Shares
to lose all or part of their investment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>We have received comments from the British Columbia
Securities Commission relating to our previously filed periodic reports which may result in a Canadian cease trade order.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has received comments from the British
Columbia Securities Commission (&#8220;BCSC&#8221;). The comments relate to continuous disclosure documents required to be filed in Canada
as well as to accounting methodologies applied by the Company under IFRS. As a result, the Company is shown as being in default on the
BCSC&#8217;s Reporting Issuers List pending resolution of the issues raised by the BCSC. Failure to satisfactorily respond to the BCSC&#8217;s
comments may result in a cease trade order. This will impact on our investors&#8217; ability to trade their shares in Canada and which
may cause the market price of our Common Shares to decline.</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>There are risks associated with the potential
dilution of our Common Shares.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company will need to raise additional funds for
R&amp;D, product development and marketing campaigns and might also, in future, require further additional capital for other purposes,
including by issuing equity securities. Such equity securities could contain rights and preferences superior to those of the holders of
Common Shares will have no pre-emptive rights in connection with such further issues. The Company&#8217;s board of directors has the discretion
to determine if an issuance of equity securities is warranted, the price at which such issuance is effected and the other terms of issue
of any equity securities, including Common Shares or equity securities convertible into Common Shares. To the extent holders of our options
or other convertible securities convert or exercise their securities and sell the Common Shares they receive, the trading price of the
Common Shares may decrease due to the additional number of Common Shares available in the market. Such additional equity issuances could,
depending on the price at which such securities are issued, substantially dilute the interests of the holders of Common Shares. In addition,
we cannot predict the size of future issuances of our equity securities, including Common Shares, or the effect, if any, that future issuances
and sales of our equity securities, including Common Shares will have on the market price of our Common Shares. Sales of substantial amounts
of our Common Shares, or the perception that such sales could occur, may adversely affect prevailing market prices for our Common Shares.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>As a foreign private issuer, we are permitted,
and intend, to follow certain home country corporate governance practices instead of otherwise applicable Nasdaq requirements, and we
will not be subject to certain U.S. securities laws including, but not limited to, U.S. proxy rules and the filing of certain Exchange
Act reports.</i></b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As a foreign private issuer, we will be permitted,
and intend, to follow certain home country corporate governance practices instead of those otherwise required by the Nasdaq Stock Market
for domestic U.S. issuers. Following our home country governance practices as opposed to the requirements that would otherwise apply to
a U.S. company listed on the Nasdaq Capital Market may provide less protection to you than what is accorded to investors under the listing
rules of Nasdaq applicable to domestic U.S. issuers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As a foreign private issuer, we will be exempt from
the rules and regulations under the Securities Exchange Act of 1934, or the Exchange Act, related to the furnishing and content of proxy
statements, including the applicable compensation disclosure requirements. Nevertheless, pursuant to regulations promulgated under Canadian
law, we are required to disclose in the context of sending an information circular to shareholders all compensation paid, payable, awarded,
granted, given or otherwise provided, directly or indirectly, by the issuer, or a subsidiary of the issuer, to each Named Executive Officer
(as such term is defined in the Instrument) and director, in any capacity, including, for greater certainty, all plan and non-plan compensation,
direct and indirect pay, remuneration, economic or financial award, reward, benefit, gift or perquisite paid, payable, awarded, granted,
given, or otherwise provided to the NEO or director for services provided, directly or indirectly, to the issuer or a subsidiary of the
issuer. Such disclosure will not be as extensive as that required of a U.S. domestic issuer. Our officers, directors and principal shareholders
will also be exempt from the reporting and short-swing profit recovery provisions contained in Section 16 of the Exchange Act. In addition,
we will not be required under the Exchange Act to file reports and financial statements with the SEC as frequently or as promptly as U.S.
domestic companies whose securities are registered under the Exchange Act and we will be exempt from filing quarterly reports with the
SEC under the Exchange Act. Moreover, we will not be required to comply with Regulation FD, which restricts the selective disclosure of
material information, although we intend to voluntarily adopt a corporate disclosure policy substantially similar to Regulation FD. These
exemptions and leniencies will reduce the frequency and scope of information and protections to which you may otherwise have been eligible
in relation to a U.S. domestic issuer.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We would lose our foreign private issuer status if
a majority of our shares are owned by U.S. residents and a majority of our directors or executive officers are U.S. citizens or residents
or we fail to meet additional requirements necessary to avoid loss of foreign private issuer status. The regulatory and compliance costs
to us under U.S. securities laws as a U.S. domestic issuer may be significantly higher. If we are not a foreign private issuer, we will
be required to file periodic reports and registration statements on U.S. domestic issuer forms with the SEC, which are more detailed and
extensive than the forms available to a foreign private issuer. We may also be required to modify certain of our policies to comply with
accepted governance practices associated with U.S. domestic issuers. Such conversion and modifications will involve additional costs.
In addition, we would lose our ability to rely upon exemptions from certain corporate governance requirements on U.S. stock exchanges
that are available to foreign private issuers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>We are an emerging growth company and the reduced
disclosure requirements applicable to emerging growth companies may make our Common Shares less attractive to investors.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We are an emerging growth company, as defined in the
JOBS Act, and we may take advantage of certain exemptions from various requirements that are applicable to other public companies that
are not emerging growth companies.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For as long as we remain an emerging growth company
we are permitted and intend to rely on exemptions from certain disclosure requirements that are applicable to other public companies that
are not &#8220;emerging growth companies.&#8221; These exemptions include:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We will remain an emerging growth company until the
earliest of: (i) the last day of our fiscal year during which we have total annual gross revenues of at least US$1.235 billion; (ii) the
date on which we have, during the previous three-year period, issued more than US$1.0 billion in non-convertible debt; or (iii) the date
on which we are deemed to be a &#8220;large accelerated filer&#8221; under the Exchange Act. We have opted out of the extended transition
period made available to emerging growth companies to comply with newly adopted public company accounting requirements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">When we are no longer deemed to be an emerging growth
company, we will not be entitled to the exemptions provided in the JOBS Act discussed above. We cannot predict if investors will find
our Common Shares less attractive as a result of our reliance on exemptions under the JOBS Act. If some investors find our Common Shares
less attractive as a result, there may be a less active trading market for our Common Shares and our share price may be more volatile.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>The Company&#8217;s directors and officers control
a large percentage of the Company&#8217;s issued and outstanding Common Shares and as a result, may have the ability to control or influence
matters affecting the Company and its business.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s directors and officers own 129,712
Common Shares representing approximately 3% of all issued Common Shares. As a result, the Company&#8217;s directors and officers (or
their affiliates), will have significant influence over the Company and its affairs. As long as the Company&#8217;s directors and officers
(or their affiliates), collectively own or control greater than 20% of the Company&#8217;s outstanding Common Shares, the Company&#8217;s
directors and officers will have the ability to exercise substantial control over all corporate actions requiring shareholder approval,
irrespective of how our other shareholders may vote. This control may include the election and removal of directors, the size of the board
of directors, any amendment to the Company&#8217;s Articles, or the approval of any significant corporate transaction, including a sale
of substantially all of our assets. Additionally, the interests of the Company&#8217;s directors and officers may not align with the interests
of the Company&#8217;s other shareholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Cannabis remains illegal under U.S. federal
law, and enforcement of cannabis laws could change.</i></b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Cannabis is a Schedule I controlled substance pursuant
to the United States Controlled Substances Act (21 U.S.C. &#167; 811) (the &#8220;CSA&#8221;) and is illegal under U.S. federal law. Even
in those states in which the use of cannabis has been legalized, its use, cultivation, sale and distribution remains a violation of federal
law. We are not currently engaged in the cannabis industry in the United States, either directly or indirectly. Nevertheless, as a result
of the federal prohibition on cannabis related business activities, certain companies, including banks and investment firms may be reluctant
to do business with us, including investing in our company or buying and selling our securities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Unless and until the United States Congress amends
the CSA with respect to cannabis (and the President approves such amendment), there is a risk that federal authorities may enforce current
federal law. Any person connected to the cannabis industry in the United States may be at risk of federal criminal prosecution and civil
liability in the United States. Any investments may be subject to civil or criminal forfeiture and total loss.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>If securities or industry analysts do not publish
research or publish inaccurate or unfavorable research about us or our business, our trading price and volume could decline.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The trading market for our Common Shares will depend,
in part, on the research and reports that securities or industry analysts publish about us or our business. We do not currently have and
may never obtain research coverage by securities and industry analysts. If no securities or industry analysts commence covering us, the
trading price for our Common Shares would be negatively impacted. If we obtain securities or industry analyst coverage and one or more
of the analysts who cover us downgrade our Common Shares or publish inaccurate or unfavorable research about our business, or more favorable
relative recommendations about our competitors, our trading price may decline. If one or more of these analysts cease coverage of us or
fail to publish reports on us regularly, demand for our Common Shares could decrease, which could cause our trading price and volume to
decline.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>We may not be able or willing to pay any dividends.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">No dividends on the Common Shares have been paid to
date and there is no assurance as to whether we will be profitable enough to pay dividends, or determine to do so even if sufficiently
profitable. We anticipate that, for the foreseeable future, we will retain future earnings and other cash resources for the operation
and development of our business. Payment of any future dividends will be at the discretion of the board of directors after considering
many factors, including our earnings, operating results, financial condition, current and anticipated cash needs, and restrictions in
financing agreements. Our ability to pay dividends is subject to our future financial. Our board of directors must also approve any dividends
at their sole discretion. There is no assurance that future dividends will be paid, and, if dividends are paid, there is no assurance
with respect to the amount of any such dividends.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>BYND
Israel is dependent on a single client for the majority of our current revenues and any changes to that relationship could have a significant
impact on current revenues.</i></b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the year ended December 31, 2023, over 82% of BYND Israel&#8217;s revenue was derived from one major customer, Harel Insurance Company
Ltd. Any changes to that relationship could have a significant impact on BYND Israel&#8217;s current revenues.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Defects
or disruptions affecting the New CRM Platform or the New Cannabis CRM Platform services could diminish demand for these services and
subject BYND Israel to substantial liability.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
New CRM Platform and New Cannabis CRM Platform may contain errors or defects that end users identify after they begin using these platforms
and that could result in unanticipated downtime for our subscribers, and harm BYND Israel&#8217;s reputation and its business. In addition,
users may use the platforms in unanticipated ways that may cause a disruption in service for other customers attempting to access their
data. Since customers may use these platforms for important aspects of their business, any errors, defects, disruptions in service or
other performance problems with the platforms could hurt BYND Israel&#8217;s reputation and may damage its customers&#8217; businesses.
If that occurs, customers could elect not to renew, or delay or withhold payment for using the platforms In addition BYND Israel could
lose future sales and existing customers may make warranty claims against BYND Israel, which could result in an increase in provision
for doubtful accounts, an increase in collection cycles for accounts receivable or the expense and risk of litigation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Interruptions
or delays in service from BYND Israel&#8217;s third-party data center hosting facilities could impair the delivery of its services and
harm its business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Both
the New CRM Platform and New Cannabis CRM Platform will utilize third-party data center hosting facilities. Any damage to, or failure
of, these third-party systems generally could result in service interruptions. Such interruptions may result in reduced or lost revenues
or having to issue credits or pay penalties, may cause users of the platforms to terminate subscriptions, may adversely affect renewal
rates and may impact our ability to attract new users. BYND Israel&#8217;s business reputation may also be harmed if users or potential
customers perceive that the platforms are unreliable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Although
BYND Israel intends to have robust disaster recovery arrangements in place, including the use of third parties to host back-ups of its
software and customer data, BYND Israel will not control the operation of any of these facilities, and they are vulnerable to damage
or interruption from earthquakes, floods, fires, power loss, telecommunications failures and similar events. Such facilities may also
be subject to break-ins, sabotage, intentional acts of vandalism and similar misconduct. Despite precautions taken at these facilities,
the occurrence of a natural disaster or an act of terrorism, a decision to close the facilities without adequate notice or other unanticipated
problems at these facilities could result in lengthy interruptions in service. Even with the disaster recovery arrangements, BYND Israel&#8217;s
services could be interrupted.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
security measures are breached and unauthorized access is obtained to a customer&#8217;s data or to BYND Israel&#8217;s data, its services
may be perceived as not being secure, customers may curtail or stop using the services and BYND Israel may incur significant legal and
financial exposure and liabilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
Israel&#8217;s platforms will involve the storage and transmission of customers&#8217; proprietary information, and any security breaches
could expose us to a risk of loss of this information, litigation and possible liability. These security measures may be breached as
a result of third-party action, employee error, malfeasance or otherwise, during transfer of data and result in someone obtaining unauthorized
access to our data or our customers&#8217; data. Additionally, third parties may attempt to fraudulently induce employees or customers
into disclosing sensitive information such as user names, passwords or other information in order to gain access to our data or our users&#8217;
data. Because the techniques used to obtain unauthorized access, or to sabotage systems, change frequently and generally are not recognized
until launched against a target, BYND Israel may be unable to anticipate these techniques or to implement adequate preventative measures.
Any security breach could result in a loss of confidence in the security of the services, damage to reputation, lead to legal liability
and negatively impact future sales.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
BYND Israel experiences significant fluctuations in its rate of anticipated growth and fails to balance expenses with our revenue forecasts,
its results could be harmed.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
unpredictability of new markets that we enter and unpredictability of future general economic and financial market conditions, we may
not be able to accurately forecast our rate of growth. We plan our expense levels and investment on estimates of future revenue and future
anticipated rate of growth. We may not be able to adjust our spending quickly enough if the addition of new users or the renewal rate
for existing users falls short of our expectations. We cannot accurately predict subscription renewal or upgrade rates and the impact
these rates may have on our future revenue and operating results.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result, we expect that our revenues, operating results and cash flows may fluctuate significantly on a quarterly basis. We believe
that period-to-period comparisons of our revenues, operating results and cash flows may not be meaningful and should not be relied upon
as an indication of future performance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
future success also depends in part on our ability to sell additional features and services, more subscriptions or enhanced editions
of our service to our current customers. The rate at which our customers purchase new or enhanced services depends on a number of factors,
including general economic conditions. If our efforts to upsell to our customers are not successful, our business may suffer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may in the future be sued by third parties for alleged infringement of their proprietary rights.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
software industry is characterized by the existence of a large number of patents, trademarks and copyrights and by frequent litigation
based on allegations of infringement or other violations of intellectual property rights. We may receive communications from third parties
claiming that we have infringed on the intellectual property rights of others. We may be sued by third parties for alleged infringement
of their proprietary rights. Our technologies may not be able to withstand any third-party claims or rights against their use. The outcome
of any litigation is inherently uncertain. Any intellectual property claims, with or without merit, could be time-consuming and expensive
to resolve, could divert management attention from executing our business plan and could require us to change our technology, change
our business practices and/or pay monetary damages or enter into short or long-term royalty or licensing agreements which may not be
available in the future at the same terms or at all.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
will rely on third-party computer hardware and software that may be difficult to replace or which could cause errors or failures of our
service.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
New CRM Platform and New Cannabis CRM Platform rely on computer hardware purchased or leased and software licensed from third parties
in order to offer our services. This hardware and software may not continue to be available at reasonable prices or on commercially reasonable
terms, or at all. Any loss of the right to use any of this hardware or software could significantly increase our expenses and otherwise
result in delays in the provisioning of our services until equivalent technology is either developed by us, or, if available, is identified,
obtained and integrated, which could harm our business. Any errors or defects in third-party hardware or software could result in errors
or a failure of our services which could harm our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
market for our technology delivery model and enterprise cloud computing application services is immature and volatile, and if it develops
more slowly than we expect, our business could be harmed.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
market for enterprise cloud computing application services is not as mature as the market for packaged enterprise software, and it is
uncertain whether these platforms will achieve and sustain high levels of demand and market acceptance. Our success will depend to a
substantial extent on the willingness of enterprises, large and small, to increase their use of enterprise cloud computing application
services in general, and for CRM in particular. Many enterprises have invested substantial personnel and financial resources to integrate
traditional enterprise software into their businesses, and therefore may be reluctant or unwilling to migrate to an enterprise cloud
computing application service. Furthermore, some enterprises may be reluctant or unwilling to use enterprise cloud computing application
services because they have concerns regarding the risks associated with security capabilities, among other things, of the technology
delivery model associated with these services. If enterprises do not perceive the benefits of enterprise cloud computing application
services, then the market for these services may not develop at all, or it may develop more slowly than we expect, either of which would
significantly adversely affect our operating results.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
markets in which we currently participate are intensely competitive, and if we do not compete effectively, our operating results could
be harmed.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
markets for our Benefits CRM Software and New CRM Platform is highly competitive, rapidly evolving and fragmented, and subject to changing
technology, shifting customer needs and frequent introductions of new products and services. We compete primarily with vendors of packaged
CRM software, whose software is installed by the customer directly, and companies offering on-demand CRM applications. We also face,
or expect to face, competition from enterprise software vendors and online service providers who may develop toolsets and products that
allow customers to build new applications that run on the customers&#8217; current infrastructure or as hosted services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
efforts to expand our Benefits CRM Software business to our New CRM Platform, which is cloud-based and our efforts to develop and service
the cannabis market with our New Cannabis CRM Platform may not succeed and may reduce our revenue growth rate.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
currently derive most of our revenue from our Benefits CRM Software and we expect this will continue for the foreseeable future until
our New CRM Platform will be used by more of our customers. The market for our New Cannabis CRM Platform is new and unproven, and it
is uncertain whether our efforts will ever result in significant revenue for us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Supporting
our existing and growing customer base could strain our personnel resources and infrastructure, and if we are unable to scale our operations
and increase productivity, we may not be able to successfully implement our business plan.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
anticipate that additional investments in and research and development spending will be required to scale our operations and increase
productivity, to address the needs of our customers, to further develop and enhance our service, and to expand into new geographic areas.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
success will depend in part upon the ability of our senior management to manage our projected growth effectively. To do so, we must continue
to increase the productivity of our existing employees and to hire, train and manage new employees as needed. To manage the expected
growth of our operations and personnel, we will need to continue to improve our operational, financial and management controls and our
reporting systems and procedures. The additional investments we are making will increase our cost base, which will make it more difficult
for us to offset any future revenue shortfalls by reducing expenses in the short term. If we fail to successfully scale our operations
and increase revenue, we will be unable to execute our business plan<b>.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
we are not able to develop enhancements and new features for our existing Benefits CRM Software, New CRM Platform and New Cannabis CRM
Platform or acceptable new services that keep pace with technological developments, our business will be harmed.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
we are unable to develop enhancements to and new features for our existing services or acceptable new services that keep pace with rapid
technological developments, our business will be harmed. The success of enhancements, new features and services depends on several factors,
including the timely completion, introduction and market acceptance of the feature or edition. Failure in this regard may significantly
impair our revenue growth. In addition, because our cloud-based services will be designed to operate on a variety of network hardware
and software platforms using a standard browser, we will need to continuously modify and enhance our service to keep pace with changes
in Internet-related hardware, software, communication, browser and database technologies. We may not be successful in either developing
these modifications and enhancements or in timely bringing them to market. Furthermore, uncertainties about the timing and nature of
new network platforms or technologies, or modifications to existing platforms or technologies, could increase our research and development
expenses. Any failure of our services to operate effectively with future network platforms and technologies could reduce the demand for
our services, result in customer dissatisfaction and harm our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Any
failure to protect our intellectual property rights could impair our ability to protect our proprietary technology and our brand.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
we fail to protect our intellectual property rights adequately, our competitors might gain access to our technology, and our business
might be harmed. In addition, defending our intellectual property rights might entail significant expense. Any of our intellectual property
rights may be challenged by others or invalidated through administrative process or litigation. Accordingly, we may be unable to prevent
third parties from infringing upon or misappropriating our intellectual property.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
might be required to spend significant resources to monitor and protect our intellectual property rights. We may initiate claims or litigation
against third parties for infringement of our proprietary rights or to establish the validity of our proprietary rights. Any litigation,
whether or not it is resolved in our favor, could result in significant expense to us and divert the efforts of our technical and management
personnel.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Marketing
our New CRM Platform and New Cannabis CRM Platform to customers internationally expose us to risks inherent in international sales.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because
we intend to promote our new platforms to users throughout the world, we are subject to risks and challenges that we would otherwise
not face if we conducted our business only in Israel. The risks and challenges associated with marketing our platforms internationally
include:</span></p>

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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">laws and business practices
    favoring local competitors;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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    conflicting and changing governmental laws and regulations, including employment, tax, privacy and data protection laws and regulations;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">regional data privacy laws
    that apply to the transmission of our customers&#8217; data across international borders;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">foreign currency fluctuations;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">different or lesser protection
    of our intellectual property; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">regional economic conditions,
    including the affect of general economic and financial market conditions in the markets in which we operate.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
of these factors could negatively impact our business and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Evolving
regulation of the Internet may affect us adversely.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
Internet commerce continues to evolve, increasing regulation both in Israel and abroad becomes more likely. For example, we believe increased
regulation is likely in the area of data privacy, and laws and regulations applying to the solicitation, collection, processing or use
of personal or consumer information could affect our customers&#8217; ability to use and share data, potentially reducing demand for
our solutions and restricting our ability to store, process and share data with our customers. In addition, taxation of services provided
over the Internet or other charges imposed by government agencies or by private organizations for accessing the Internet may also be
imposed. Any regulation imposing greater fees for Internet use or restricting information exchange over the Internet could result in
a decline in the use of the Internet and the viability of Internet-based services, which could harm our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
example, the European Union has adopted a data privacy directive that requires member states to impose restrictions on the collection
and use of personal data that, in some respects, are far more stringent, and impose more significant burdens on subject businesses, than
previous privacy standards. All of these domestic and international legislative and regulatory initiatives may adversely affect our customers&#8217;
ability to collect and/or use demographic and personal information from their customers, which could reduce demand for our services.
Many other jurisdictions have similar stringent privacy laws and regulations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
business is subject to changing regulations regarding corporate governance and public disclosure that have increased both our costs and
the risk of non-compliance.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are subject to rules and regulations by various governing bodies, including, for example, the British Columbia Securities Commission,
which are charged with the protection of investors and the oversight of companies whose securities are publicly traded. Our efforts to
comply with new and changing regulations are likely to continue to result in, increased general and administrative expenses and a diversion
of management time and attention from revenue-generating activities to compliance activities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Moreover,
because these laws, regulations and standards are subject to varying interpretations, their application in practice may evolve over time
as new guidance becomes available. This evolution may result in continuing uncertainty regarding compliance matters and additional costs
necessitated by ongoing revisions to our disclosure and governance practices. If we fail to address and comply with these regulations
and any subsequent changes, our business may be harmed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to Regulation of the Cannabis Business and the Cannabis Farm</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Israeli cannabis market has experienced a very significant upheaval in recent years, and most of the negative impact was done to the
growing farms considering the opening of cannabis import channels to Israel. As a result, there has been significant consolidation
in the growing field and many growing farms and processing plants have closed, including the oldest growers and producers in Israel.
At the same time, the retail prices of medical cannabis in Israel have also dropped significantly, all this leads to economic
unfeasibility for building a growing farm and investing enormous resources in its ongoing maintenance. Moreover, the ongoing state
of war has severely affected the entire agricultural sector in Israel, especially in areas close to the border with Gaza, such as
Moshav Kochav Michael, where the company planned to build the farms, it is currently unknown how long this situation will continue
and what the long-term damage and implications will be for the sector.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
board of directors took the decision to suspend activities related to construction of the Company&#8217;s planned cannabis growing facility.
This decision was taken in light of management&#8217;s observation of significant negative changes in the medical cannabis market around
the world, and particularly in Israel (including significant consolidation in the Israeli cannabis market, especially among growing
farms, and the closure of a number of farms due to economic unfeasibility of performing). As reported by the Jerusalem Post*, Israel&#8217;s cannabis industry is dismantling itself from within. In addition, we lack the funds for the required budget for the construction of the facility. Furthermore, in light of the ongoing
war involving the State of Israel and the proximity of the area designated for cultivation to the border with Gaza, this is not right time to construct a cannabis growing facility. The Company&#8217;s
board of directors intends to revisit the suspension later this year.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is actively searching for opportunities outside of Israel in the CBD and medical cannabis space for collaborations or acquisitions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">*https://www.jpost.com/business-and-innovation/all-news/article-726866</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="background-color: white">https://m.calcalist.co.il/Article.aspx?guid=ryksx0089t</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="background-color: white"><span style="text-decoration: underline"><br/>
https://www.homee.co.il/%D7%AA%D7%A2%D7%A1%D7%95%D7%A7%D7%94-%D7%95%D7%99%D7%96%D7%9E%D7%95%D7%AA/%D7%A9%D7%95%D7%A7-%D7%91%D7%A7%D7%A0%D7%90%D7%91%D7%99%D7%A1-%D7%91%D7%99%D7%A9%D7%A8%D7%90%D7%9C</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="text-decoration: underline"><br/>
https://mobile.mako.co.il/cannabis-news/Article-e59ce91a9558881026.htm</span></p>

<p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="text-decoration: underline">https://www.globes.co.il/news/article.aspx?did=1001457048</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><span style="text-decoration: underline">https://www.globes.co.il/news/article.aspx?did=1001445389</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">https://m.calcalist.co.il/Article.aspx?guid=syetmqbf2</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">https://www.xn--4dbcyzi5a.com/5-%D7%A1%D7%99%D7%91%D7%95%D7%AA-%D7%9E%D7%93%D7%95%D7%A2-%D7%97%D7%91%D7%A8%D7%95%D7%AA-%D7%94%D7%A7%D7%A0%D7%90%D7%91%D7%99%D7%A1-%D7%91%D7%99%D7%A9%D7%A8%D7%90%D7%9C-%D7%9C%D7%90-%D7%9E%D7%A6%D7%9C/</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">https://www.xn--4dbcyzi5a.com/%D7%90%D7%97%D7%A8%D7%99-%D7%A9%D7%94%D7%A4%D7%A1%D7%99%D7%93%D7%94-%D7%9E%D7%90%D7%95%D7%AA-%D7%9E%D7%99%D7%9C%D7%99%D7%95%D7%A0%D7%99-%D7%A9%D7%A7%D7%9C%D7%99%D7%9D-%D7%97%D7%91%D7%A8%D7%AA-imc/</span></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">https://www.&#1511;&#1504;&#1488;&#1489;&#1497;&#1505;.com/&#1488;&#1495;&#1512;&#1497;-14-&#1513;&#1504;&#1497;&#1501;-&#1489;&#1514;&#1495;&#1493;&#1501;-&#1489;&#1493;&#1500;-&#1508;&#1488;&#1512;&#1502;&#1492;-&#1492;&#1493;&#1491;&#1497;&#1506;&#1492;-&#1506;&#1500;-&#1495;&#1491;/</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">However,
if and when we decide to construct a Cannabis Farm, the following risks would have to be considered before making an investment in the
Company. this will depend on the conditions of the Medical cannabis market in Israel and the economic justification in building a farm
over using the contactless business license:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
cannabis business will be dependent on our obtaining the final license to engage in medical cannabis from the MCU and receiving certain
licences and certain GSP and GAP certifications (the &#8220;Good Practice Certifications&#8221;), which may prevent us from being able
to carry on or expand our operations if these are not obtained or maintained.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Once
obtained, in order to maintain our licences, we will be required to satisfy numerous ongoing reporting requirements. If we are found
in breach of any such reporting requirements, we may have our licences revoked. One of the requirements to obtain and maintain our licences
includes the Good Practice Certifications, which are contingent upon certain requirements and standards we must adhere to.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
can be no assurance that we will be able to obtain all of the licences or the necessary Good Practice Certifications required to operate
our cannabis business as contemplated. In addition, if the necessary licenses and Good Practice Certificates are obtained, there is no
guarantee that they will be extended or renewed when such extensions or renewals are required, or that they will be extended or renewed
on the same or similar terms or in a timely fashion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Failure
to adhere to applicable regulations, failure to comply with the requirements of our licences, or any failure to meet required quality
standards or to maintain our Good Practice Certifications may result in possible sanctions including the revocation of our licences to
operate our business, our suspension or expulsion from a particular market or jurisdiction, and the imposition of fines and censures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Israeli
Cannabis Laws are continually evolving and we cannot fully predict the impact of the compliance regime the MCU are implementing will
have on our operations, or the implications of corresponding applicable regulatory regimes in other countries, particularly in Europe
and other jurisdictions where we intend to market our products. Similarly, we cannot predict the time required to secure all appropriate
regulatory approvals for our products in various applicable jurisdictions. We also cannot predict the time required to secure all appropriate
regulatory approvals to conduct our clinical trials or the extent of testing and documentation that may be required by governmental authorities
in such jurisdictions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Further,
once our products are approved, regulatory agencies have substantial authority to require additional testing and reporting, perform inspections,
change product labeling or mandate withdrawals of our products. Failure to comply with these laws and regulations could subject us to
regulatory or agency proceedings or investigations and could also lead to damage awards, fines and penalties. We may become involved
in a number of government or agency proceedings, investigations and audits. The outcome of any regulatory or agency proceedings, investigations,
audits, and other contingencies could subject us to liability, harm our reputation, require us to take, or refrain from taking, actions
that could harm our operations or require us to pay substantial amounts of money. Defending against these lawsuits and proceedings could
result in substantial costs and diversion of management&#8217;s attention. There can be no assurance that any pending or future regulatory
or agency proceedings, investigations and audits will not result in substantial costs or a diversion of management&#8217;s attention
and resources.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>A
change of ownership in the Company may require obtaining prior government approval.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
order to transfer the cultivation farm license from Dalia Bzizinsky to BYBY, the Company will need to get approval since it will result
in a transfer of 5% or more of the Company to a third party (a &#8220;Transferee&#8221;). The responsibility for reporting such transaction
is shared between the Company and the Transferee. For example, if the Company embarks on a capital raising transaction that results in
an investor holding 5% or more of the Company&#8217;s equity, it will need to obtain the prior approval of the MCU. A Transferee who
became a 5% holder other than by issuance of shares by the Company (whether or not the Company is aware of any such transaction) will
bear the responsibility to report the acquisition to the MCU. The Company will review its shareholder list at least annually in preparation
of its annual meeting of shareholders to ascertain whether any person has accumulated in excess of 5% equity ownership. It will collaborate
with such person to obtain the requisite approval from the MCU. Nevertheless, if a third party fails to report a transaction that results
in the acquisition of a 5% interest in the Company without its knowledge, the MCU may take action against such person and, possibly,
BYBY. Any MCU action against the Company or BYBY may result in severe consequences for the Company, including possible annulment of the
cultivation farm license held by BYBY. If that were to occur, our business will be seriously harmed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to our EZ-G Device Business</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
have never generated any revenue from EZ-G Device sales and may never be profitable.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have never generated any revenue from the EZ-G Device sales. Our ability to generate revenue and achieve profitability depends on our
ability, alone or with strategic collaboration partners, to successfully complete the development of, and obtain the regulatory and marketing
approvals necessary to commercialize, the EZ-G Device. We do not anticipate generating revenue from product sales for at least the next
twelve months.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
EZ-G Device May Contain Errors or Defects, which Could Result in Damage to Our Reputation, Lost Revenues, Diverted Development Resources
and Increased Service Costs, Warranty Claims and Litigation.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
EZ-G Device is complex and must meet stringent requirements. We expect to warrant that our products will be free of defect. We must develop
our products, including the software associated with these products, quickly to stay ahead of potentially competing products. Products
as sophisticated as ours could contain undetected errors or defects, especially when first introduced or when new models or versions
are released. In general, our products may not be free from errors or defects after commercial shipments have begun, which could result
in damage to our reputation, lost revenues, diverted development resources, increased customer service and support costs and warranty
claims which could harm our business, results of operations and financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
complex nature of the EZ-G Device increases the likelihood that our products will contain defects.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
EZ-G Device is complex and may contain defects when first introduced into the market and as new versions are released. Delivery of products
with manufacturing defects or reliability or quality problems could significantly delay or hinder market acceptance of our products,
which in turn could damage our reputation and adversely affect our ability to retain our existing customers and to attract new customers.
Correcting these production problems may require us to expend significant amounts of capital and other resources. We cannot give you
any guarantee that our products will be free from errors or defects after we start commercial production. If there are product errors
or defects, this will result in additional development costs, loss of or delays in market acceptance of the EZ-G Device, diversion of
technical and other resources from our other development efforts, increased product repair or replacement costs, or the loss of credibility
with our current and prospective customers, which may have a negative impact upon our financial performance or status as a going concern.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
is no certainty that our patent applications for the EZ-G will eventually be granted.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
is no certainty that the device will be marketed together with CBD due to the regulation and approvals required in each country.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
is no certainty that we will succeed in bringing a final product to market, and this depends on the successful completion of development
and the mobilization of financial resources to do so.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to Management and Personnel</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
rely on our management and need additional key personnel to grow our business, and the loss of key employees or inability to hire key
personnel could harm our business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe our success has depended, and continues to depend, on the efforts and talents of our executives and employees, including our
Chief Executive Officer (&#8220;CEO&#8221;) and Chief Financial Officer (&#8220;CFO&#8221;). Our future success depends on our continuing
ability to attract, develop, motivate and retain highly qualified and skilled employees. Qualified individuals are in high demand, and
we may incur significant costs to attract and retain them. In addition, the loss of any of our senior management or key employees could
materially adversely affect our ability to execute our business plan and strategy, and we may not be able to find adequate replacements
on a timely basis, or at all. We do not maintain key person life insurance policies on any of our employees.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, we are subject to a variety of business risks generally associated with growing companies, including capacity constraints and
pressure on our internal systems and controls. Our ability to manage growth effectively will require us to continue to implement and
improve our operational and financial systems and to expand, train and manage our employee base. Future growth and expansion could place
significant strain on our management personnel and likely will require us to recruit additional management personnel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
can be no assurance that we will be able to manage our expanding operations (including any acquisitions) effectively, that we will be
able to sustain or accelerate our growth or that such growth, if achieved, will result in profitable operations, that we will be able
to attract and retain sufficient management personnel necessary for continued growth, or that we will be able to successfully make strategic
investments or acquisitions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
senior management team has limited experience managing a public company, and regulatory compliance may divert its attention from the
day-to-day management of our business and will increase our expenses.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Most
of individuals who now constitute our senior management team have limited experience managing a publicly-traded company and limited experience
complying with the increasingly complex laws pertaining to public companies compared to senior management of other publicly-traded companies.
Our senior management team may not successfully or efficiently manage our transition to being a public company subject to significant
regulatory oversight and reporting obligations under Canadian and U.S. securities laws. In particular, these new obligations will require
substantial attention from our senior management and could divert their attention away from the day-to-day management of our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
expect to incur significant accounting, legal, insurance and other expenses as a result of being a public company, which could cause
our results of operations and financial condition to suffer. Compliance with applicable securities laws in the United States, Canada
and the rules of the Nasdaq substantially increase our expenses, including our accounting and legal costs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furthermore,
compliance with applicable securities laws and regulations makes some activities more time-consuming and costlier. Reporting obligations
as a public company and our anticipated growth may place a strain on our financial and management systems, processes and controls, and
on our personnel. Furthermore, we expect that compliance with the laws, rules and regulations that public companies are subject to will
make it more expensive for us to obtain director and officer liability insurance, and may require us to accept reduced policy limits
and coverage or incur substantially higher costs to obtain the same or similar coverage. As a result, it may be more difficult for us
to attract and retain qualified persons to serve on our board of directors or as officers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may become subject to liability arising from any fraudulent or illegal activity by our employees, contractors and consultants.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are exposed to the risk that our employees, independent contractors and consultants may engage in fraudulent or other illegal activity.
Misconduct by these parties could include intentional, reckless and/or negligent conduct or disclosure of unauthorized activities to
us that violates: (i) government regulations; (ii) manufacturing standards; (iii) federal and provincial healthcare fraud and abuse laws
and regulations; or (iv) laws that require the true, complete and accurate reporting of financial information or data. It is not always
possible for us to identify and deter misconduct by our employees and other third parties, and the precautions taken by us to detect
and prevent this activity may not be effective in controlling unknown or unmanaged risks or losses or in protecting us from governmental
investigations or other actions or lawsuits stemming from a failure to be in compliance with such laws or regulations. If any such actions
are instituted against us, and we are not successful in defending ourselves or asserting our rights, those actions could result in the
imposition of civil, criminal and administrative penalties, damages, monetary fines or contractual damages on us, reputational harm,
diminished profits and future earnings, and curtailment of our operations.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to Our Subsidiaries&#8217; Status as Israeli Companies</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>All
of our material operations are located in Israel and, therefore, our business and operations may be adversely affected by political,
economic and military conditions in Israel.</i></b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
of our material operations are located in Israel. In addition, certain of our key employees and directors and officers are residents
of Israel. Accordingly, political, economic and military conditions in the Middle East in general, and in Israel in particular, may directly
affect our business, product development and results of operations, and we may be adversely affected by a significant increase in the
rate of inflation or a significant downturn in economic or financial conditions in Israel, or a weakening of the role of the Israeli
judiciary.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
the State of Israel was established in 1948, a number of armed conflicts have occurred between Israel and its neighboring countries,
and since 2000, there have been increasing occurrences of terrorist violence. In recent years, hostilities between Israel and Hezbollah
in Lebanon (and Syria) and Hamas in the Gaza Strip have both involved missile strikes in various parts of Israel causing disruption of
economic activities. This violence has strained Israel&#8217;s relationship with its Arab citizens, Arab countries and, to some extent,
with other countries around the world. Our corporate headquarters and principal research and development activities are located in the
range of missiles that could be fired from Lebanon, Syria or the Gaza Strip into Israel. In addition, Israel faces threats from more
distant neighbors, in particular, Iran (which is believed to be an ally of Hamas in Gaza and Hezbollah in Lebanon). Any armed conflicts
involving Israel or in the region or any political instability in the region, including acts of terrorism as well as cyberattacks or
any other hostilities involving or threatening Israel, would likely negatively affect business conditions and could make it more difficult
for us to conduct our operations in Israel, which could increase our costs and adversely affect our financial results. In addition, the
political and security situation in Israel may result in parties with whom we have agreements involving performance in Israel claiming
that they are not obligated to perform their commitments under those agreements pursuant to force majeure provisions in such agreements.
Our commercial insurance does not cover losses that may occur as a result of an event associated with the security situation in the Middle
East, such as damages to our facilities resulting in disruption of our operations. Although the Israeli government is currently committed
to covering the reinstatement value of direct damages that are caused by terrorist attacks or acts of war, we cannot assure you that
this government coverage will be maintained, or if maintained, will be sufficient to compensate us fully for damages incurred. Any losses
or damages incurred by us could have a material adverse effect on the Company&#8217;s business. Any armed conflict involving Israel could
adversely affect our operations and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Several
countries, principally in the Middle East, as well as certain companies, organizations and movements, restrict their commercial activities
with Israel or Israeli companies, and additional countries may impose restrictions on doing business with Israel and Israeli companies.
In addition, there have been increased efforts by activists to cause companies and consumers to boycott Israeli goods based on Israeli
government policies. Similarly, Israeli companies are subject to limitations while conducting business with entities from several countries.
Such business restrictions and boycotts, particularly if they become more widespread, may materially and adversely impact our ability
to sell our products and the expansion of our business. We could be adversely affected by the interruption or curtailment of trade between
Israel and its trading partners.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Strikes
and work stoppages in Israel and the obligations of our personnel to perform military service may prevent us from continuing our research,
development, growing and marketing activities.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Strikes
and work stoppages occur relatively frequently in Israel. If Israeli trade unions threaten additional strikes or work stoppages and such
strikes or work stoppages occur, these may, if prolonged, have a Material Adverse Effect on the Israeli economy and on our business,
including our ability to deliver products to our customers in a timely manner.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
operations could be disrupted by the obligations of some of our personnel to perform military service. Certain of our employees in Israel,
generally males, including executive officers, may be called upon to perform obligatory military reserve service on an annual basis until
they reach the age of 40 (and in some cases, up to age 49) and, in certain emergency circumstances, may be called to immediate and prolonged
active duty on very short notice. Our operations could be disrupted by the absence for military service for extended periods of a significant
number of our employees. Such disruption could materially and adversely affect our business and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Service
of process upon and enforcing a Canadian or U.S. judgment against us and our current executive officers and directors, or asserting Canadian
or U.S. securities law claims in Israel, may be difficult.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a corporation headquartered in Israel, service of process upon us and upon our directors and officers and any Israeli experts named herein,
most of whom reside outside of Canada and the United States, may be difficult from within Canada or the United States. Furthermore, because
a majority of our assets and most of our directors, officers and such Israeli experts are located outside of Canada and the United States,
any judgment obtained in Canada or the United States against us or any of them may be difficult to collect within Canada and the United
States and may not be enforced by an Israeli court.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have been informed by our legal counsel in Israel that it may be difficult to assert Canadian securities laws claims in original actions
instituted in Israel. Israeli courts may refuse to hear a claim based on an alleged violation of Canadian securities laws on the basis
that Israel is not the most appropriate forum in which to bring such a claim. In addition, even if an Israeli court agrees to hear a
claim, it may determine that Israeli law and not Canadian law is applicable to the claim. There is little binding case law in Israel
addressing these matters. If Canadian law is found to be applicable, the content of applicable Canadian law must be proven as a fact
which can be a time-consuming and costly process. Certain matters of procedure may also be governed by Israeli law.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to Electronic Security</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may experience breaches of security at our facilities or in respect of information systems, electronic documents and data storage.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have and will continue to enter into agreements with third parties for hardware, software, telecommunications and other information technology
(&#8220;IT&#8221;) services in connection with our operations. Our operations depend, in part, on how well we and our suppliers protect
networks, equipment, IT systems and software against damage from a number of threats, including, but not limited to, cable cuts, damage
to physical plants, natural disasters, terrorism, fire, power loss, hacking, computer viruses, vandalism and theft. Our operations also
depend on the timely maintenance, upgrade and replacement of networks, equipment, IT systems and software, as well as pre-emptive expenses
to mitigate the risks of failures. Any of these and other events could result in information system failures, delays and/or increase
in capital expenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have not experienced any material losses to date relating to cyberattacks or other information security breaches, but there can be no
assurance that we will not incur any such losses in the future. Our risk and exposure to these matters cannot be fully mitigated because
of, among other things, the evolving nature of these threats. As a result, cyber security and the continued development and enhancement
of controls, processes and practices designed to protect systems, computers, software, data and networks from attack, damage or unauthorized
access is a priority. As cyber threats continue to evolve, we may be required to expend additional resources to continue to modify or
enhance protective measures or to investigate and remediate any security vulnerabilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
of our marketing practices rely upon e-mail, social media and other means of digital communication to communicate with consumers on our
behalf. We may face risk if our use of e-mail, social media or other means of digital communication is found to violate applicable laws.
We post our privacy policy and practices concerning the use and disclosure of user data on our websites. Any failure by us to comply
with its posted privacy policy or other privacy-related laws and regulations could result in proceedings which could potentially harm
our business. In addition, as data privacy and marketing laws change, we may incur additional costs to ensure we remain in compliance.
If applicable data privacy and marketing laws become more restrictive at the international, federal, provincial or state levels, our
compliance costs may increase, our ability to effectively engage customers through personalized marketing may decrease, our investment
in our e-commerce platform may not be fully realized, our opportunities for growth may be curtailed by our compliance burden and the
potential for reputational harm or liability for security breaches may increase.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to Exchange Rate</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Exchange
rate fluctuations between the Canadian dollar, the U.S. dollar, the New Israeli Shekel, the Euro and other foreign currencies may negatively
affect our future revenues.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
will be exposed to the financial risk related to the fluctuation of foreign exchange rates. We generate substantially all of our revenues
in NIS and United States dollars, including executive compensation, employee salaries and payments to service providers in Israel. The
majority of our operating expenses are incurred in Israel in NIS and, as we begin to export, will likely be incurred increasingly in
Euros. We also may be subject to fluctuations due to changes in foreign currency exchange rates, particularly changes between the Canadian
dollar, the U.S. dollar and the NIS, and the Euro. As we expand internationally and enter new markets, we will be subject to additional
foreign currency exchange risks. In addition, a portion of our financial assets are held in NIS. As a result, our financial results may
be affected by fluctuations in the exchange rates of currencies between the NIS and other currencies. Although exposure to currency fluctuations
to date has not had a Material Adverse Effect on the Company&#8217;s business, there can be no assurance that any future hedging transactions
we engage in will provide sufficient protection and that such fluctuations in the future will not have a Material Adverse Effect on the
Company&#8217;s operating results and financial condition. To date, the Company has not hedged our exposure to currency fluctuations.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to the Israel-Hamas War</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
operations are conducted in Israel. Conditions in Israel, including the recent attack by Hamas and other terrorist organizations and
Israel&#8217;s war against them, may affect our operations.</i></b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
headquarters and operations are located in the State of Israel. In addition, our key employees and officers, including our chief executive
officer, are residents of Israel. Accordingly, political, economic and military conditions in Israel and the surrounding region may directly
affect our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
hostilities involving Israel or the interruption or curtailment of trade between Israel and its present trading partners, or a significant
downturn in the economic or financial condition of Israel, could affect adversely our operations. Ongoing and revived hostilities or
other Israeli political or economic factors could harm our operations, product development and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
October 7, 2023, an unprecedented attack was launched against Israel by terrorists from the Hamas terrorist organization that infiltrated
Israel&#8217;s southern border from the Gaza Strip and in other areas within the state of Israel attacking civilians and military targets
while simultaneously launching massive rocket attacks on the Israeli population. These attacks resulted in extensive deaths, injuries
and kidnapping of civilians and soldiers. In response, the Security Cabinet of the State of Israel declared war against Hamas and a military
campaign against these terrorist organizations commenced in parallel to their continued rocket and terror attacks. To date, the State
of Israel continues to be at war with Hamas.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the Israeli security cabinet&#8217;s declaration of war against Hamas and possible hostilities with other organizations,
several hundred thousand Israeli military reservists were drafted to perform immediate military service. While none of our employees
in Israel have been called to active military duty, we rely on service providers located in Israel and have entered into certain agreements
with Israeli counterparties. Employees of such service providers or contractual counterparties may be called for service in the current
or future wars or other armed conflicts with Hamas and such persons may be absent from their positions for a period of time. As of March
6, 2024, we have not been impacted by any absences of personnel at our service providers or counterparties located in Israel. However,
military service call ups that result in absences of personnel from us, our service providers or contractual counterparties in Israel
may disrupt our operations and absences for an extended period of time may materially and adversely affect our business, prospects, financial
condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
the attack by Hamas on Israel&#8217;s southern border, Hezbollah, a terrorist organization in Lebanon has also launched missile, rocket,
and shooting attacks against Israeli military sites, troops, and Israeli towns in northern Israel. In response to these attacks, the
Israeli army has carried out a number of targeted strikes on sites belonging to Hezbollah in southern Lebanon. It is possible that other
terrorist organizations, including Palestinian military organizations in the West Bank, as well as other hostile countries, such as Iran,
will join the hostilities. Such hostilities may include terror and missile attacks. Any hostilities involving Israel or the interruption
or curtailment of trade between Israel and its trading partners could adversely affect our operations and results of operations. Our
insurance policies do not cover losses that may occur as a result of events associated with war and terrorism. Although the Israeli government
currently covers the reinstatement value of direct damages that are caused by terrorist attacks or acts of war, we cannot assure you
that this government coverage will be maintained or that it will sufficiently cover our potential damages. Any losses or damages incurred
by us could have a material adverse effect on our business. Any armed conflicts or political instability in the region would likely negatively
affect business conditions and could harm our results of operations.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Several
countries, principally in the Middle East, still restrict doing business with Israel and Israeli companies, and additional countries
may impose restrictions on doing business with Israel and Israeli companies, whether as a result of hostilities in the region or otherwise.
In addition, there have been increased efforts by activists to cause companies, research institutions and consumers to boycott Israeli
goods and cooperation with Israeli-related entities based on Israeli government policies. Such actions, particularly if they become more
widespread, may adversely impact our ability to cooperate with third parties. Any hostilities involving Israel, any interruption or curtailment
of trade or scientific cooperation between Israel and its present partners, or a significant downturn in the economic or financial condition
of Israel could adversely affect our business, financial condition and results of operations. We may also be targeted by cyber terrorists
specifically because we may be perceived as an Israeli-related company.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company wishes to clarify that as of October 2023, due to the continuing war status that broke out in the Gaza Strip and the difficult
security situation in northern Israel, the timetables of the Company&#8217;s various projects have been significantly delayed, due to reserve
recruitment of employees, consultants and key employees of service providers, various shutdowns in the Israeli economy, a significant
delay in shipments from Israel abroad and from abroad to Israel, the cessation of activity of various government institutions for many
months. It was also decided to suspend the construction of the planned medical cannabis farm due, in part, to the proximity of the area
designated for cultivation to the Gaza Strip.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company does not know how long the delays will occur and whether it will be possible to return to full regular activity, and therefore,
there has been a delay in the timetables for the development and production of the EZ-G Device and it is not possible to estimate the
exact time when it will be possible to return to full activity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company cautiously assesses that if there is no further deterioration in security, it will be possible to return to full operations and
launch the product in the third quarter of 2024.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
light of all of the above, there will be a significant delay in generating cash flow and income from the Company&#8217;s operations in 2024.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.6in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_012"></span>ITEM
    4.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>INFORMATION
    ON THE COMPANY</b></span></td></tr>
  </table>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_013"></span>A.
<i>History and Development of the Company</i></b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: -0.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company through its subsidiaries (i) develops, markets and sells a proprietary client relationship management, or CRM, software known
as &#8220;Benefit CRM&#8221; and its new &#8220;Cannabis CRM&#8221; platform, (ii) develops the EZ-G device, a unique, patent-pending
device that, combined with proprietary software, regulates the flow of low-concentration CBD oils into the soft tissues of the female
sexual organs, and (iii) received a medical cannabis contactless business license on February 5, 2023 which allows the company to engage
in the medical cannabis industry for the purpose of trading and brokering transactions in Israel, importing from abroad, and purchasing
and selling cannabis without touching the substance. This Contactless license is valid for one year that ended on February 5, 2024, the
Company will make a decision regarding the submission of a new application of that license for an additional year.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
of the Company&#8217;s business operations are currently located in Israel. All of its revenues are generated in that country.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>CRM
Software Business</i></b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND&#8212;Beyond
Solutions Ltd. (Israel), our wholly owned subsidiary (&#8220;BYND Israel&#8221;), has developed the Benefit CRM Software. The Benefit
CRM Software enables small and medium-sized businesses to optimize their day-to-day activities such as sales management, personnel management,
marketing, call center activities and asset management. The Benefit CRM Software streamlines the business operations of BYND Israel&#8217;s
clients, enabling them to devote most of their efforts and attention to business development aimed at ensuring the future of their respective
organizations.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Medical
Cannabis Business</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
Israel, through its subsidiary, Cannasoft Pharma, if it decides to reapply for a new contactless license and receives it, will activate
the medical cannabis contactless business license. BYND Israel&#8217;s original goal was to leverage the construction and operation of
the Cannabis Farm to assist in the development of its New Cannabis CRM Platform, a new CRM software platform designed to serve the unique
needs of the medical cannabis sector. By using data generated by the operation of the Cannabis Farm, including data relating to the growing,
harvesting and selling of medical cannabis, BYND Israel will be able to optimize its New Cannabis CRM platform to offer stakeholders
a resource which will enhance their businesses. The Company&#8217;s original plan was to do it  either by building a Cannabis Farm if the Cannabis market recovers
and will justify such investment, or by implementing the software in existing Cannabis farms in Israel,</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Israeli cannabis market has experienced a very significant upheaval in recent years, and most of the negative impact was done to the
growing farms considering the opening of cannabis import channels to Israel. As a result, there has been significant consolidation
in the growing field and many growing farms and processing plants have closed, including the oldest growers and producers in Israel.
At the same time, the retail prices of medical cannabis in Israel have also dropped significantly, all this leads to economic
unfeasibility for building a growing farm and investing enormous resources in its ongoing maintenance. Moreover, the ongoing state
of war has severely affected the entire agricultural sector in Israel, especially in areas close to the border with Gaza, such as
Moshav Kochav Michael, where the company planned to build the farms, it is currently unknown how long this situation will continue
and what the long-term damage and implications will be for the sector.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Our board of directors took the decision to suspend
activities related to construction of the Company&#8217;s planned cannabis growing facility. This decision was taken in light of management&#8217;s
observation of significant negative changes in the medical cannabis market around the world, and particularly in Israel (including significant
consolidation in the Israeli cannabis market, especially among growing farms, and the closure of a number of farms due to economic unfeasibility
of performing). As reported by the Jerusalem Post*, Israel&#8217;s cannabis industry is dismantling itself from within., In addition,
we lack the funds for the required budget for the construction of the facility. Furthermore, in light of the ongoing war involving the
State of Israel and the proximity of the area designated for cultivation to the border with Gaza, this is not right time to construct
a cannabis growing facility. The Company&#8217;s board of directors intends to revisit the suspension later this year.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is actively searching for opportunities
outside of Israel in the CBD and medical cannabis space for collaborations or acquisitions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">* <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">https://www.jpost.com/business-and-innovation/all-news/article-726866</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><span style="text-decoration: underline">https://m.calcalist.co.il/Article.aspx?guid=ryksx0089t</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><span style="text-decoration: underline"><br/>
https://www.homee.co.il/%D7%AA%D7%A2%D7%A1%D7%95%D7%A7%D7%94-%D7%95%D7%99%D7%96%D7%9E%D7%95%D7%AA/%D7%A9%D7%95%D7%A7-%D7%91%D7%A7%D7%A0%D7%90%D7%91%D7%99%D7%A1-%D7%91%D7%99%D7%A9%D7%A8%D7%90%D7%9C</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><br/>
https://mobile.mako.co.il/cannabis-news/Article-e59ce91a9558881026.htm</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">https://www.globes.co.il/news/article.aspx?did=1001457048</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><span style="text-decoration: underline">https://www.globes.co.il/news/article.aspx?did=1001445389</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">https://m.calcalist.co.il/Article.aspx?guid=syetmqbf2</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">https://www.xn--4dbcyzi5a.com/5-%D7%A1%D7%99%D7%91%D7%95%D7%AA-%D7%9E%D7%93%D7%95%D7%A2-%D7%97%D7%91%D7%A8%D7%95%D7%AA-%D7%94%D7%A7%D7%A0%D7%90%D7%91%D7%99%D7%A1-%D7%91%D7%99%D7%A9%D7%A8%D7%90%D7%9C-%D7%9C%D7%90-%D7%9E%D7%A6%D7%9C/</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">https://www.xn--4dbcyzi5a.com/%D7%90%D7%97%D7%A8%D7%99-%D7%A9%D7%94%D7%A4%D7%A1%D7%99%D7%93%D7%94-%D7%9E%D7%90%D7%95%D7%AA-%D7%9E%D7%99%D7%9C%D7%99%D7%95%D7%A0%D7%99-%D7%A9%D7%A7%D7%9C%D7%99%D7%9D-%D7%97%D7%91%D7%A8%D7%AA-imc/</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">https://www.&#1511;&#1504;&#1488;&#1489;&#1497;&#1505;.com/&#1488;&#1495;&#1512;&#1497;-14-&#1513;&#1504;&#1497;&#1501;-&#1489;&#1514;&#1495;&#1493;&#1501;-&#1489;&#1493;&#1500;-&#1508;&#1488;&#1512;&#1502;&#1492;-&#1492;&#1493;&#1491;&#1497;&#1506;&#1492;-&#1506;&#1500;-&#1495;&#1491;/</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>EZ-G
Business</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
September 22, 2022, the Company completed its acquisition of Israeli based Zigi Carmel Initiatives &amp; Investments Ltd. through Zigi
Carmel we own the EZ-G device, a unique, patent-pending device that, combined with proprietary AI software, regulates the flow of low-concentration
CBD oils into the soft tissues of the female sexual organs. According to research conducted across the globe, treatment with low-concentration
CBD oils can relieve candida, dryness, scars, and many other female health issues (https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7924206).
Numerous studies have shown CBD interacts with the endocannabinoid system, a master regulatory system with receptors all around the body.
By activating these receptors, CBD can have health benefits that help make sex more approachable and pleasurable by reducing stress,
enhancing one&#8217;s mood, promoting body comfort, and treating vaginal issues.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
were organized pursuant to the Amalgamation Transaction, on March 29, 2021, under the laws of British Columbia pursuant to the <i>Business
Corporations Act</i> (British Columbia) under the name &#8220;<i>BYND Cannasoft Enterprises Inc.</i>&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
head office of the Company is located at 2264E 11<sup>th</sup> Avenue, Vancouver, BC V5N1Z6. The Company&#8217;s registered office is
located at 733 Seymour Street, Suite 2900, Vancouver, BC V6B 0S6. Our corporate website is <span style="text-decoration: underline">https://cannasoft-crm.com/#/</span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>History</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company was organized on March 29, 2021, under the name &#8220;<i>BYND Cannasoft Enterprises Inc.</i>&#8221;, as a result of the amalgamation
between Lincoln Acquisition Corp. a company incorporated on July 19, 2019, as a British Columbia corporation, and 1232986 B.C. Ltd.,
a British Columbia company formed in December 2019 specifically for the purpose of the amalgamation (the &#8220;Amalgamation&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Also
on March 29, 2021, the Company completed a share exchange with the shareholders of BYND&#8212;Beyond Solutions Ltd., a company organized
under the laws of the State of Israel in 2000 (the &#8220;Share Exchange&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result of the Share Exchange, the former BYND Israel shareholders were issued 94,820 Company Shares thereby acquiring control of the
Company and BYND Israel became a wholly owned subsidiary of the Company. The Share Exchange was accounted for as a reverse acquisition
of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the Share Exchange, BYND Israel and the BYND Israel Shareholders obtained the Israeli Tax Pre-Ruling from the Israeli
Tax Authority (&#8220;ITA&#8221;) with respect to a tax deferral on capital gains and other Israeli tax considerations that apply to
BYND Israel Shareholders and that will apply the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It
provides for a tax deferral with respect to the Share Exchange, until the Company Shares received by the BYND Israel Shareholders are
ultimately disposed of, subject to the following limitations and restrictions:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    Company must hold the BYND Israel Shares for at least two years from the closing date of the Share Exchange and, subject to certain
    exceptions, must not cause a dilution of its interest in BYND Israel;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">former
    BYND Israel Shareholders who received Consideration Shares, must continue to hold not less than 25% of the outstanding Common Shares
    for the two years following the closing date of the Share Exchange; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
    Israel must continue to operate its business as presently conducted (i.e., its main economic activity) for at least two years from
    the closing date of the Share Exchange Transaction and will not at any time be permitted to sell its intellectual property rights
    and assets outside Israel without ITA consent.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
the Company later disposes of any of the BYND Israel Shares, the Company will be subject to full capital gains tax in Israel. Furthermore,
any gain or loss which may arise from a sale of BYND Israel Shares may not be offset in the tax year in which the Share Exchange occurs
or during the following two years, against any other losses or gains in the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Israeli Tax Pre-Ruling also required that, upon completion of the Share Exchange Transaction, all BYND Israel Shares which were acquired
by Company, be deposited with the Israeli Trustee (as trustee for the Company) in accordance with the provisions of the IBI Trust Agreement.
See &#8220;<i>Material Contracts</i>&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Israeli Tax Pre-Ruling also required that, upon completion of the Share Exchange, all Company Shares issued to the BYND Israel Shareholders,
be deposited with the Israeli Trustee (as trustee for the applicable BYND Israel Shareholders), in accordance with the provisions of
the IBI Trust Agreement, until they are sold.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
IBI Trust Agreement does not itself restrict the ability of the BYND Israel Shareholders to sell their Company Shares or the ability
of the Company to sell the BYND Israel Shares. Rather, the IBI Trust Agreement is in place to ensure that any applicable Israeli capitals
gains tax will be withheld and remitted to the Israeli Tax Authority, if and when the Company Shares or BYND Israel Shares are ultimately
sold.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The
Following Transactions took place prior to and in connection with the share exchange (note that all numbers of common shares issued and dollar amounts raised through such issuances detailed in this
section have been retroactively adjusted for the 1:190 reverse stock split that went into effect on March 22, 2024):</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
    April 22, 2019, BYND Israel entered into a convertible loan agreement with an investor (the &#8220;<b>Convertible Loan Agreement</b>&#8221;)
    to borrow USD$100,000 to facilitate the completion of the Business Combination Transaction and the listing of the shares of the Company
    on the CSE.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
    June 30, 2020, Fundingco completed a private placement financing wherein it issued 20,451 Fundingco special warrants to investors,
    at an issue price of $7.6 per special warrant, for gross proceeds of $155,424.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
    October 1, 2020</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
    Israel assigned its obligations under the Convertible Loan Agreement to Fundingco and recorded a gain of $116,473 related to the
    debt assignment. As the consideration for the debt assignment, BYND Israel issued a demand promissory note to Fundingco with the
    principal amount of $155,548 equal to the principal amount of the convertible debenture together with all unpaid interest owing to
    the creditor. The demand promissory note is unsecured and bears no interest.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fundingco
    settled the amount owing to the investor under the Convertible Loan Agreement, by issuing 3,195 Fundingco special warrants, to the
    investor.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
    March 29, 2021, Fundingco completed a private placement financing wherein it issued 2,959 Fundingco special warrants to investors,
    at an issue price of $155.8 per special warrant, for gross proceeds of $460,956.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
May 26, 2022, the Common Shares were approved for listing on the Nasdaq, and trading commenced on May 31, 2022 under the symbol &#8216;BCAN&#8217;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 9, 2022, the Company signed an agreement with the Weizmann Institute of Science for the use of the Company&#8217;s proprietary
Benefit CRM Software. Under the terms of the agreement, the Weizmann Institute of Science will use a beta version of the software provided
as Software as a Service (SAAS). The beta version will include the Company&#8217;s C.R.M. System &#8211; Job Management (BENEFIT), as
well as a module system (CANNASOFT) for managing cannabis farms and greenhouses. The Company will grant the Weizmann Institute a permit
to use the license free of charge for a period of one year, after which the parties will extend the agreement and the Company will be
paid the customary rate as of the date of extension of the agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has not received a notice to extend the agreement against any remuneration, with that the collaboration agreement between the
parties was not cancelled by any of the parties.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
September 22, 2022, the Company completed its acquisition of Zigi Carmel in consideration for the issuance to Carmel Zigdon of 41,684
Common Shares at a deemed price per share of $899.65 and US $100,000 to cover his legal expenses. As part of the closing of the acquisition,
Mr. Zigdon was appointed as a director of the Company. Zigi Carmel owns the EZ-G device. See Description of Business &#8211; EZ-G device
business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 5, 2023, the Company&#8217;s wholly owned subsidiary, Cannasoft Pharma Holdings Ltd., received a contactless business license.
This license allows us to engage in the cannabis industry for the purpose of trading and brokering transactions in Israel, importing
from abroad, and purchasing and selling cannabis without touching the substance. The contactless license was valid for one year and expired
on February 5, 2024. A decision as to whether to reapply for a license has not yet been made will depend upon the Foria supplier agreement
with the Company and the general stage of the medical cannabis market in Israel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 19, 2023. the Company issued 9,123 Common Shares at a price of US$285 per Common Share following the closing of an underwritten
public offering with gross proceeds to the Company of $3,424,201, before deducting underwriting discounts and other estimated expenses
paid by the Company in the amount of $405,636, for net proceeds of $3,018,565.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
September 26, 2023, we signed a non-binding Memorandum of Understanding (MOU) with Foria, a plant-based sexual wellness company, outlining
plans to form a strategic alliance to enhance the understanding and collaborate on opportunities available in the fast-growing female
wellness industry. The alliance plans to integrate Foria&#8217;s knowledge and experience in the sexual wellness space, along with the
brand&#8217;s beloved organic botanical and CBD-based products, with the our patent pending EZ-G therapeutic solution device, which utilizes
AI to help address women&#8217;s health issues. Foria&#8217;s team plans to develop oil capsules designed for use in the EZ-G Devices,
which leverage proprietary software to regulate the flow of low concentrations of CBD oil, hemp seed oil, and other natural oils into
the soft tissues of the female reproductive system. The device is expected to provide users with a personalized experience that meets
various needs related to sexual pleasure and potentially address a wide variety of women&#8217;s health issues.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
November 16, 2023, the Company&#8217;s wholly owned subsidiary &#8211;BYND - Beyond Solutions Ltd submitted with the Israel Innovation
Authority a research and development plan based on a planned budget of US$1.5 million (grant of up to US$0.75 million) to develop CRM
software combined with AI for the medical cannabis industry (File number 82745 &#8211; Application number 01125047). On December 24,
2023 the Israel Innovation Authority has notified the Company that its submission has been rejected due to prioritization of their grants
to companies that are more in need.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 21, 2023, the Company closed a registered direct public offering of 15,182 units at a price of US$98.8 per unit, each consisting
of one Common Share and one Common Share purchase warrant entitling the holder thereof to purchase one Common Share at an exercise price
of US$98.8. The Company raised gross proceeds of $1,996,650 under this offering, before deducting underwriting discounts and other estimated
expenses paid by the Company in the amount of $319,464, for net proceeds of $1,677,186.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 14, 2024, the Company announced the closing of a firm commitment underwritten U.S. public offering with gross proceeds to the
Company of approximately US$7,000,000, before deducting underwriting discounts and other estimated expenses payable by the Company.
The base offering consisted of 614,109 units, each consisting of one Common Share and three Common Share purchase warrants, at a
price to the public of US$11.40 per unit. As disclosed on the Company&#8217;s Prospectus, the Company intends to use the net
proceeds from this offering primarily for product design and manufacturing of the EZ-G Device, sales and marketing campaigns, patent
prosecution, working capital and development of additional products based on the company&#8217;s technology
and identification and acquisition of cannabis companies with a focus on the CBD sector as an alternative to building growing farms.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of the close of trading on March 14, 2024, the Common Shares were voluntarily delisted from the CSE. The delisting from the CSE will
not affect the Company&#8217;s listing on the NASDAQ Capital Market. The Common Shares will continue to trade on the NASDAQ under the symbol
&#8220;BCAN&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 22, 2024, the Company effected a 1-for-190 reverse stock split of its outstanding common shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">See &#8220;Operating and Financial Review and
Prospects&#160;&#8211;Liquidity and Financial Resources&#8221; on page 42 for a detailed discussion regarding the current number of
common shares issued and outstanding as a result of the foregoing transactions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_014"></span>B.
<i>Business Overview</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following is a description of BYND Israel&#8217;s current CRM Software business, its new cannabis CRM Software business and its proposed
medical cannabis business as well as the Company&#8217;s new EZ-G business. Notwithstanding that the following distinguishes between
three lines of business, for accounting purposes, the Company currently has only one reportable segment (software) given that its new
medical cannabis business has not yet commenced operations in a meaningful or material way.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
Israel&#8217;s Current CRM Software Business</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Overview</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
Israel has developed the Benefit CRM Software. The Benefit CRM Software enables small and medium-sized businesses to optimize their day-to-day
activities such as sales management, personnel management, marketing, call center activities and asset management. The Benefit CRM Software
streamlines the business operations of BYND Israel&#8217;s clients, enabling them to devote most of their efforts and attention to business
development aimed at ensuring the future of their respective organizations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Targeted
Industries</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
main target markets for the Benefit CRM Software are SMB&#8217;s. The needs and requirements of SMB&#8217;s are different to those of
large corporations. Tailor-made CRM software is not easily available to SMB&#8217;s due to the cost hurdle. As such, more standardized
CRM software packages have been developed, but without enough customization, we believe that they are not truly useful to SMB&#8217;s.
BYND Israel&#8217;s Benefit CRM Software is built with the SMB customer in mind, and can provide a flexible and robust CRM solution for
the SMB sector.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Sales
and Marketing</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
Israel markets and sells its Benefit CRM Software primarily through its own sales agents. The company has a two-person telemarketing
team that identifies and targets suitable potential customers and then arranges meetings with one of its sales agents. It is the role
of the sales agent to better learn the needs of each potential customer, work out what the most appropriate software will be for them,
and close each deal.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
BYND Israel&#8217;s New CRM Platform is nearing completion, the company no longer focuses its efforts to market and sell its existing
Benefit CRM Software to new clients. In the short term, BYND Israel seeks only to maintain current clients. Once completed, BYND Israel
plans to market and sell its New CRM Platform using similar methods to those used in the past for the Benefit CRM Software.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Financial
Overview</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Currently,
the Benefit CRM Software is being used by over 400 organizations and companies in Israel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
Fiscal 2023, the Company, through BYND Israel, earned total revenues from all operations of $1,076,861. The largest source of revenue
was derived from customization of BYND Israel&#8217;s Benefit CRM Software for individual clients. Fees charged for product customization
contributed more than 70% of total revenues or $758,307. BYND Israel&#8217;s second largest source of revenue was sales of software licenses
to clients, which accounted for 19% of total revenues or $200,592. Most of the company&#8217;s other income was generated by sales of
Benefit CRM Software licenses to customers. Over 82% of BYND Israel&#8217;s revenue is currently derived from its major customer, Harel
Insurance Company Ltd.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Growth
Strategy</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Over
the past four years, BYND Israel has been working on the development of its New CRM Platform, a newer, more advanced version of its Benefit
CRM Software platform utilizing the strengths of Big Data. This New CRM Platform brings a whole host of applications that will both improve
its current suite of applications and provide what it believes to be new and highly revolutionary tools for its customers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Our
Solutions and Products</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Through
the Benefit CRM Software (and ultimately through the New CRM Platform), BYND Israel&#8217;s goal is to provide organizations with the
tools they need to work more efficiently. The Benefit CRM Software is designed to enable each and every person in an organization to
work better with their customers, suppliers and other stakeholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
Israel&#8217;s Benefit CRM Software provides each of its clients with a first-class management tool that enables them to formulate a
more targeted business strategy. The Benefit CRM Software helps clients focus their resources on the needs of their customers, which
in turn improves the client&#8217;s customer relations and performance (in both sales and profitability). The Benefit CRM software also
includes a large number of customer resource management functions that enhance internal efficiency, cost control, and the ability to
provide quality customer service.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition to the licensing and sale of the Benefit CRM Software, BYND Israel also offers customers, through a third party, cloud back-up
services, whereby depending on their contract, BYND Israel we will back-up all their information to the cloud at a frequency as agreed
upon in their contract. The company also offer its customers training sessions that are tailor-made for their particular software package,
as well as ongoing telephone support from the company&#8217;s customer service team. BYND Israel&#8217;s development team are constantly
working with customers in order to adopt and modify the Benefit CRM Software specifically for the customer&#8217;s needs and requirements.
A large portion of the company&#8217;s revenue is generated from the development team&#8217;s work. Other services offered are an SMS
option, where BYND Israel&#8217;s customers can create lists and automated instructions for SMS messages to be sent to their customers
and employees. BYND Israel also offer&#8217;s our customers a &#8216;clearing service&#8217; to facilitate credit card payments that
they may receive.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Employees</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
Israel currently has seven employees. This includes the Head of Marketing, Sales and Customer Service Manager, Development Manager, Programmers
and Engineers. All employees are currently based in Israel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>New
CRM Platform</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Over
the past three years, BYND Israel has been working on the development of its New CRM Platform, utilizing the strengths of Big Data, this
new platform is now ready.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Cloud
Based</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
biggest change associated with the New CRM Platform is a migration of the existing Benefit CRM Software to a cloud-based service, allowing
users to more easily access the solution online, from any internet connected device. On a more practical level, this migration to a cloud-based
platform will allow BYND Israel to control storage of all client information (and each client&#8217;s customer information) in one central
location and will remove the need for each client to maintain its own server. With a cloud-based solution, BYND Israel&#8217;s team will
be able to more efficiently serve and manage each of its clients from a single location.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Customization
&amp; Resale</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An
exciting tool that is also being developed for the New CRM Platform, is the ability for clients and resellers to easily and quickly create
their own &#8220;customized&#8221; CRM software platform (&#8220;<b>Customized CRM Software</b>&#8221;) that they can then re-sell to
end users. Clients and resellers utilizing the New CRM Platform will receive access to a control board from which they can set up their
own Customized CRM Software solution(s) under different name(s) (white labelling) using various different modules, inputs and search
screens. This new functionality should have much wider appeal and should allow BYND Israel, through its clients and resellers, to more
easily penetrate new markets, both within Israel and abroad.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Once
a BYND Israel client or reseller has completed its Customized CRM Software specifications, they will receive a link for its Customized
CRM Software solution which they can then market to end users in any way they wish, including through social media and via Google. When
an end user clicks on the Customized CRM Software link, the client or reseller will be able to determine how many individual end user-id&#8217;s
are needed and select an appropriate pricing model. Support and training for each end user will be provided directly by the client or
reseller, and will permit them to embed video tutorials into the software.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
Customized CRM Software created by clients and resellers will work in conjunction with BYND Israel&#8217;s New CRM Platform and will
effectively make the company the &#8220;technical overseer&#8221; of all of the Customized CRM Software that our clients or resellers
create and sell to end users. If any of our clients or resellers have a technical problem with their Customized CRM software, BYND Israel&#8217;s
support center and team will be available to resolve the issue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the purpose of managing invoices, the New CRM Platform also includes a billing system which will allow BYND Israel to process all fees
generated by our clients and resellers from end users of their Customized CRM Software allowing BYND Israel to deduct its fees, directly
from the proceeds.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Online
Marketplace</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
New CRM Platform will also include functionality which allows end users to socially share information, in a similar way to users of Waze.
If an end user of the New CRM Platform is looking to purchase goods or services, they will &#8216;post&#8217; their message and utilizing
Big Data and, our New CRM Platform, BYND Israel will be better able to identify clients and resellers who might be able to supply those
goods or services and, after a match is made, and if a transaction is consummated, BYND Israel will charge a fee based on a percentage
of the transaction value.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Status
of Development</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
Israel has completed the required development work for the New CRM Platform and implementation of the final product has been executed
successfully with two of its customers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
Israel&#8217;s New Cannabis CRM Software Business</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Utilizing
the knowledge that BYND Israel has developed over the past 20 years in the CRM software space, it has develop the New Cannabis
CRM Platform, a new, CRM software platform, which is being designed to serve the unique needs of the medical cannabis sector.
</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<div style="font: 10pt Times New Roman, Times, Serif; padding: 0in"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
                                            Israel has also developed a new, CRM software platform, designed specifically to serve the
                                            unique needs of the medical cannabis sector (our &#8220;New Cannabis CRM Platform&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
development of the New Cannabis CRM Platform was initiated with clear objectives aligned with our organizational priorities, as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0; background-color: white"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Enhance
                                            operational efficiency and streamline processes within the cannabis cultivation domain.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ensure
                                            regulatory compliance and mitigate risks inherent in the industry.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Improve
                                            data-driven decision-making and optimize resource allocation to maximize yield and profitability.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
functionalities of the New Cannabis CRM Platform include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0; background-color: white"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Real-time
                                            monitoring of environmental conditions.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Automated
                                            control of irrigation and nutrient delivery systems.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tracking
                                            of inventory levels and batch traceability.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Generation
                                            of customizable reports and analytics powered by BI tools.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Integration
                                            of AI algorithms for predictive analytics and optimization.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intuitive
                                            user interface design for enhanced usability.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Seamless
                                            integration with IoT sensors and CRM systems.</span></td></tr></table>

</div>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Medical Cannabis Business</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Overview</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
Israel, through its 74% owned subsidiary BYBY, started to plan the Cannabis Farm and the Indoor Cannabis Growing Facility. BYND Israel&#8217;s
original goal was to leverage the operation of the Cannabis Farm to assist in the development of its New Cannabis CRM Platform. By using
data generated by the operation of the Cannabis Farm, including data relating to the growing, harvesting and selling of medical cannabis,
BYND Israel will be able to optimize its New Cannabis CRM platform to offer stakeholders a resource which will enhance their businesses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recently,
Israeli regulations have changed to allow for the import of medical cannabis. In addition, cannabis exports remain prohibited and it
is unknown if and when such exports will be legalized. These factors have resulted in lower prices for Israeli grown cannabis and caused
the closure of many cannabis farms in Israel. As a result, the Company decided in 2021 to apply for a license to trade in medical cannabis
without contact with the substance. This license makes it possible to trade in all types of medical cannabis in any way possible, including
import and domestic trade.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
part of the license, the Company contracts with local growers in Israel who grow the products for it and distribute them in pharmacies
in exchange for the production and marketing fees, all without the company investing huge sums of money in the construction and operation
of growing facilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 5, 2023, the Company received the license and is working to build a private label of medical cannabis inflorescences for marketing
in pharmacies in Israel. This license expired on February 5, 2024, the Company has not decided if to reapply for a new license and will
be able to use the license once the MCU approves the extension.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Contactless
Business License</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cannasoft
Pharma has been granted by the MCU a contactless medical cannabis license on February 5, 2023. This license allows us to sign agreements
with other medical cannabis companies in Israel who own cannabis farms, indoor facilities and medical cannabis processing centers in
order to purchase from them different cannabis strains as well as processing, packaging, and delivery services to pharmacies in Israel
without touching the substance. This license expired on February 5, 2024. The Company has not decided if to reapply for a new license
for an additional year.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company also was given a EN ISO 9001:2015 Certificate for buying and marketing cannabis or cannabis products without direct contact that
expires on August 3, 2025.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Current
Status of our Cannabis Farm Facilities</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
Israel&#8217;s original goal was to leverage its medical cannabis business to assist in the development of its New Cannabis CRM Platform
by using data generated by the operation of the Company&#8217;s planned cannabis growing facility, including data relating to the growing,
harvesting and selling of medical cannabis. However, the Company&#8217;s board of directors took the decision to suspend activities related
to construction of the cannabis growing facility. This decision was taken in light of management&#8217;s observation of significant negative
changes in the medical cannabis market around the world, and particularly in Israel, that have taken place since the time the Company
was established, in addition to the lack of funds for the required budget for the construction of the facility, and in light of the ongoing
war involving the State of Israel and the proximity of the area designated for cultivation to the border with Gaza.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Israeli cannabis market has experienced a very significant upheaval in recent years, and most of the negative impact was done to the
growing farms considering the opening of cannabis import channels to Israel. As a result, there has been significant consolidation
in the growing field and many growing farms and processing plants have closed, including the oldest growers and producers in Israel.
At the same time, the retail prices of medical cannabis in Israel have also dropped significantly, all this leads to economic
unfeasibility for building a growing farm and investing enormous resources in its ongoing maintenance. Moreover, the ongoing state
of war has severely affected the entire agricultural sector in Israel, especially in areas close to the border with Gaza, such as
Moshav Kochav Michael, where the company planned to build the farms, it is currently unknown how long this situation will continue
and what the long-term damage and implications will be for the sector.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s board of directors intends to revisit the suspension late this year. If the decision is made to proceed with the construction
of the cannabis growing facility, the required permits necessary to begin the construction will need to be obtained once the Initial
Authorizations have been formally transferred from Dalia Bzizinsky to BYBY. This transfer must be approved by the Israeli Ministry of
Health Medical Cannabis Unit which will occur following approval of the Ministry of Agriculture to a change in land designation. BYBY
estimates it will cost approximately $100,000 to complete the permitting process, which costs would be funded from general working capital.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the last 6 months, we have been reviewing potential acquisition opportunities in the medical cannabis sector, either companies that grow
medical cannabis or companies that market medical cannabis. Such acquisitions could be an alternative to proceeding with the Cannabis
Farm. However, none of the discussions that commenced with potential targets proceeded to the conclusion of a letter of intent or similar
document.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Our
new EZ-G business</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
September 22, 2022, the Company completed its acquisition of Israeli based Zigi Carmel Initiatives &amp; Investments Ltd. through Zigi
Carmel we own the EZ-G device, a unique, patent-pending device that, combined with proprietary AI software (provisional application),
regulates the flow of low-concentration CBD oils into the soft tissues of the female sexual organs. According to research conducted across
the globe, treatment with low-concentration CBD oils can relieve candida, dryness, scars, and many other female health issues (https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7924206).
Numerous studies have shown CBD interacts with the endocannabinoid system, a master regulatory system with receptors all around the body.
By activating these receptors, CBD can have health benefits that help make sex more approachable and pleasurable by reducing stress,
enhancing one&#8217;s mood, promoting body comfort, and treating vaginal issues.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company continues to pursue patent application approvals, including the filing of 11 national phase applications in different countries
and jurisdictions including Europe, Japan, China and the US. The Company filed &#8220;Medical Adult Toy&#8221; and &#8220;Smart Adult
Toy&#8221; national phase patent applications in January 2024. We estimate the cost to pursue patent application approvals in all 11
jurisdictions to be $100,000. The patent approval process follows these steps: filing of an application, examination, publication and
approval or rejection of the patent application. The timeline for the patent process from filing to approval varies depending on the
jurisdiction (Europe 3-5 years, US and Japan 2-3 years, China up to 2 years). The Company&#8217;s &#8216;Go to Market&#8217; strategic
plan is based on combined Business to Business (&#8220;B2B&#8221;) and Business to Consumer (&#8220;B2C&#8221;) sales.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of the date of this annual report, the Company has:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">completed
                                            the design of the following modules: ergonomic, configuration, concept, industrial design
                                            and design for manufacturing;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in
                                            the hardware space, developed the mainboard of the device, side board, sensors for humidity,
                                            heat and heartbeat;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in
                                            the engineering space, performed proof of concept and industrial design inputs;<br/>
                                            <br/></span></td></tr>
                                                                 </table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in
                                            the firmware space, developed software design details, system test and configurations;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in
                                            the user experience/user interface (&#8220;UX/UI&#8221;) space, developed the software and
                                            application screens, including the application design and characterization;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">filed
                                            various Patent Cooperation Treaty (&#8220;<b>PCT</b>&#8221;) applications covering mechanical,
                                            system logic, and design aspects of the EZ-G Device; and</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">filed
                                            national patent applications in 11 countries, including the USA and countries in the EU.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 193pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company also developed the following enhancements for the product:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unique
Pump Design - Efficient Re-source Monitoring: The EZ-G features a miniature pump design with liquid flow capabilities precisely tailored
to meet the system&#8217;s requirements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Suction
Mechanism - Navigating Legal Constraints: In response to legal restrictions and guidance from the patent office, we developed a unique
vacuum mechanism for the device with a peristaltic pump based on an expired 1911 patent.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Moisture
Detection Sensor - Triple Sensor Synergy: Integrating three sensors&#8212;motion, liquid amount, and friction detection&#8212;was essential
for the development of the moisture detection sensor. Their combination allows us to identify friction in relation to the amount of liquid
around the product and enhances its functionality.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pelvic
floor games- Training for well-being: Most women face pelvic floor weakness at some point in their life, causing pain and decrease in
libido. We identified existing devices (but not combined with vibrators) designed for training and strengthening these muscles, offering
a potential solution to enhance users&#8217; quality of life. Creating unique training programs make strengthening these muscles enjoyable,
encouraging users to persist. Additionally, the programs provide feedback on internal muscles, offering a personalized way to track their
progress.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vaginal
Pulse Sensor - Innovative Experience Measurement: We recognized that pulse measurement is a valuable way to assess user experience. It
also allows us to confirm the fact that the vibrator is inserted into the body. We developed a pulse sensor specifically designed for
the vagina- an innovation not previously explored. To validate its effectiveness, we built an experimental model and conducted successful
testing with an experimenter. This experiment confirmed the sensor&#8217;s suitability for measuring pulse within the vaginal environment,
contributing to the products ability to gather more information and to assess the users experience.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smart
Delivery System Potential: The smart delivery system, initially developed here for intimate use, has the potential to extend into other
product fields. We identified possibilities in diverse sectors such as cosmetics and sport therapy devices. These areas will require
additional research, but we anticipate substantial opportunities for innovation and marketing in these domains.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sphere
Development - Elevating UX/UI Experience: Recognizing the smart nature of both the EZ-G product and its accompanying application in development,
that in the future will feature machine learning and AI capabilities, we prioritized creating a high-end UX/UI communication experience.
The innovative sphere feature serves as a futuristic element, giving as infrastructure preparation for artificial intelligence and machine
learning ,modules for implementation in the device (similar to interfaces like SIRI).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It
is anticipated that the Company will produce the first full functional prototype of the EZ-G Device in the start of the second quarter
of 2024 pending delays due to the war, at a remaining cost of about $350,000. The Company plans to go to market in the second quarter
of 2024 and start selling the device worldwide based on patents that have been filed in different countries.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
order to go to market, the Company needs to test the protype and commence manufacturing of the EZ-G Device. As the initial version of
the product will be therapeutical, no regulatory approvals are required; provided that the CBD products used in the device contain a
tetrahydrocannabinol (THC) content of lower than 0.03%, the regulations expert engaged by the Company has advised that there is no need
to obtain U.S. Food and Drug Administration (FDA) approval.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Patent
Applications &#8211; Provisional and PCT</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Medical
Adult Toy national patent applications:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
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  <tr style="font: 10pt Times New Roman, Times, Serif">
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  <tr style="font: 10pt Times New Roman, Times, Serif">
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  <tr style="font: 10pt Times New Roman, Times, Serif">
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif">
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif">
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  <tr style="font: 10pt Times New Roman, Times, Serif">
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  <tr style="font: 10pt Times New Roman, Times, Serif">
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif">
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
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  <tr style="font: 10pt Times New Roman, Times, Serif">
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20/07/2022
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">[20/07/2042]</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deadline
    for requesting examination: Jul 20, 2025</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
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    Zealand</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">[20/07/2042]</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deadline
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20/07/2022
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">[20/07/2042]</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deadline
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  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Singapore</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2994714</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20/07/2022
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">[20/07/2042]</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deadline
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  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">United
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">18/567,766</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2994728</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20/07/2022
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">[20/07/2042]</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Awaiting
    first Office Action</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt">&#160;</div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Device
overview</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Studies
suggest that there are a number of benefits associated with the use of CBD as it relates to the enhancement of the female sexual experience.
See e.g. &#8220;The Relationship between Marijuana Use Prior to Sex and Sexual Function in Women&#8221; (<span style="text-decoration: underline">https://www.ncbi.nlm.nih.gov/pmc/articles/PMC6522945/</span>);
&#8220;Assessment of the Association of Cannabis on Female Sexual Function With the Female Sexual Function Index&#8221; (<span style="text-decoration: underline">https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7691883</span>);
and &#8220;Cannabis and Vulvodynia Symptoms: A Preliminary Report&#8221; (<span style="text-decoration: underline">https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7787394/</span>).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Specifically,
we expect the following benefits from the application of CBD through the EZ-G device:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Vulvodynia</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CBD
helps with reducing pain.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have combined a penetration machine with peristaltic pump to push CBD lube to the vagina.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Vaginismus</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CBD
helps with reducing pain and muscle contraction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have combined penetration machine with changed sizes of silicon cover to train the vagina muscles for penetration wile relaxing the muscles
with CBD.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Hemorrhoids</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CBD
may be able to help, thanks to its pain relieving and anti-inflammatory properties.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
rectal insert also heats the rectum and pushes up drooping anal sphincter muscles, thus strengthening the anal muscles.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Pelvic
floor Dysfunction</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CBD
helps with reducing pain combining with sensor pressure to modify and practice pelvic floor muscles</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Vaginal
Scarring</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bringing
heat and promoting circulation to the scar tissue can help make it more pliable when you massage it, we have combined a massager with
heating feature.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Candida
&amp; Fungal</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CBD
oil may help candida sufferers manage the condition and overcome the problem of itching skin anti-inflammatory and antipruritic effects.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Ovarian
cysts</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CBD
oil may help balance hormones which helps reduce Ovarian cyst growing and helps with balancing insulin levels witch effects cysts as
well.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Vaginal
Dryness</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CBD
oil may help increase production of natural lubrication. We have combined penetration machine with peristaltic pump to push CBD lube
to the vagina.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt">&#160;</div>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><img src="form20-f_001.jpg" alt=""/></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><img src="form20-f_002.jpg" alt=""/></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<img src="form20-f_003.jpg" alt=""/></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><img src="form20-f_004.jpg" alt=""/></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Sales
and Customers</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">According
to the Brightfield Group, a cannabis industry data research firm, sales of CBD products could reach $11 billion by 2027
(https://www.cannabisbusinesstimes.com/article/brightfield-group-estimates-us-cbd-market-growth-dependent-fda-guidance/). A recent
Zion Market Research study indicates the market size of global gynecology devices was worth $10.8 billion in 2021 and is estimated
to exceed $19.5 billion by 2028 with a compound annual growth rate (CAGR) of approximately 10.3 percent
(https://www.prnewswire.com/news-releases/statistics-on-gynecology-devices-market-size&#8212;share-worth-over-usd-19501-20-million-by-2028&#8212;exhibit-a-cagr-of-10-30-industry-trends-demand-value-analysis&#8212;forecast-report-by-zion-market-research-301601656.html).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company intends to establish a marketing and sales system for the EZ-G device. The Company&#8217;s &#8216;Go to Market&#8217; strategic
plan is based on combined B2B and B2C sales.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
part of the acquisition of Zigi Carmel, the Company received an independent valuation report from BDO consulting group (Israel) with
respect to the pending patents owned by Zigi Carmel. That report concluded that the valuation was USD$ 34,114,000.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Competition</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>CRM
Software Business</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Given
that in general, software solutions can be sold globally from anywhere, potentially any producer of CRM software can be viewed as a competitor.
However, given BYND Israel&#8217;s focus on the Israeli market, its main competitors for that market include SAP SE (&#8220;<b>SAP</b>&#8221;),
Oracle Computer Technology Corporation (&#8220;<b>Oracle</b>&#8221;), Salesforce.com, LLC (&#8220;<b>Salesforce.com</b>&#8221;), Pivotal
Software Inc. (&#8220;<b>Pivotal</b>&#8221;), Microsoft Corporation (&#8220;<b>Microsoft</b>&#8221;), and Eshbel Technologies (&#8220;<b>Eshbel</b>&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SAP
and Oracle&#8217;s solutions mainly cater to the large business segment. In many instances, BYND Israel&#8217;s Benefit CRM Software
does not compete directly with SAP and Oracle&#8217;s products but rather, is often used in collaboration with SAP and Oracle software,
to enhance the effectiveness of their systems for its Israeli based users.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Microsoft,
SalesForce.com and Pivotal compete more directly for a share of the Israeli CRM market. Nevertheless, BYND Israel is of the view that
its Benefit CRM Software provides a more flexible and effective solution when compared to their CRM products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eshbel
is perhaps BYND Israel&#8217;s most noteworthy competitor, as they are also based in Israel and from time to time, targets some of the
same SMB clients as the company. However, Eshbel&#8217;s solution (named Priority) can be differentiated from BYND Israel&#8217;s Benefit
CRM Software, as it is primarily tailored for use by industrial companies whereas the Benefit CRM Software is geared more towards customers
in the service sector.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Cannabis
CRM Platform</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on its own research, BYND Israel has found one main competitor for this platform in Israel which is Riosol Ltd. we believe our platform
is </span>competitive and can give prospective customers a better value.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>EZ-G
device business</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on its own research, the Company has not yet found any medical or recreational device that offers or will offer a value proposition similar
to that of its EZ-G device. As such, the Company expects to be the first company to offer such a solution to the health and recreational
products industry.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Employees</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
at December 31, 2023, the Company had 7 full-time employees and no part-time employees.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Foreign
Operations</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s material operations are located in the State of Israel. Any changes in regulations or shifts in political attitudes in
Israel, or other jurisdictions in which the Company has projects from time to time, are beyond the control of the Company and may adversely
affect its business. Future development and operations may be affected in varying degrees by such factors as government regulations (or
changes thereto) with respect to the restrictions on production, export controls, income taxes, expropriation of property, repatriation
of profits, environmental legislation, land use, water use, land claims of local people, and receipt of necessary permits. The effect
of these factors cannot be accurately predicted. See <i>Description of Business - Risk Factors</i>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>1</sup>https://www.prnewswire.com/news-releases/statistics-on-gynecology-devices-market-size&#8212;share-worth-over-usd-19501-20-million-by-2028&#8212;exhibit-a-cagr-of-10-30-industry-trends-demand-value-analysis&#8212;forecast-report-by-zion-market-research-301601656.html</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_015"></span>C.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Organizational
    Structure</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following chart describes the Company&#8217;s organizational structure.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><img src="form20-f_005.jpg" alt=""/></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_016"></span>D.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Property,
    Plants And Equipment</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
Israel&#8217;s office lease expired on October 30, 2021, and has switched to a month by month lease basis. Its current monthly payments
are 4,200 NIS plus VAT.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
address is 7000 Akko Rd., Kiryat Motzkin, 2641400, Israel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.65in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_017"></span>ITEM
    4A</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>UNRESOLVED
    STAFF COMMENTS</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
Applicable</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.65in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_018"></span>ITEM
    5</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>OPERATING
    AND FINANCIAL REVIEW AND PROSPECTS&#160;&#160;</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>The
following discussion should be read in conjunction with our Audited Consolidated Financial Statements for the fiscal years ended December
31, 2023 and 2022 and the notes thereto included under &#8220;Item 17&#8221;. Our Discussion and analysis for the two years ended
December 31, 2022 can be found in our prospectus dated March 14, 2024, filed with the SEC on March 14, 2024 (Registration No. 333-277464
). Unless otherwise indicated, discussion under this Item is based on Canadian dollars and is presented in accordance with International
Financial Reporting Standards.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="am_019"></span>&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>OPERATING
    RESULTS</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal year ended December 31, 2023, the Company recorded a net loss of $18,495,121, compared to a net loss of $1,664,684 in the
fiscal year ended December 31, 2022, and had a cash balance as at December 31, 2023 of $3,113,934 (December 31, 2022 - $2,392,871).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following provides an overview of the Company&#8217;s financial results for the years ended December 31, 2023 and 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Revenue</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Cloud hosting</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">67,334</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenues
    during the period were $1,076,861 as compared to $1,123,072 for the same period in 2022. This decrease is mainly a result of decreased
    revenues from support services in the amount of $24,358 and decreased revenues from software licenses in the amount of $13,156. This
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Approximately
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                                            to our largest customer and as a result, we are highly dependent on this customer to continue
                                            our operating activities.</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Development
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Development
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Cost
of Revenue</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"/>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">&#9679;<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">
                                                         Cost of revenues for the period amounted to $678,305 as compared to $506,500 for the same period in 2022. This increase is mainly a
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: -0.25in"></p>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>General
and Administrative Expenses, Depreciation, Consulting and Marketing, Share-based compensation, Research and Development and Professional
Fees</i></b></span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#9679;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Other
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Finance
                                            income (expenses) were $314 income compared with $14,451 expenses for the same period in
                                            2022, mainly due interest income from term deposits.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Impairment
                                            losses were $13,142,480 compared to $Nil for the same period in 2022 due to impairment of
                                            our intangible assets and asset under construction.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_027"></span>Liquidity
And Capital Resources</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
at December 31, 2023, the Company had a cash balance of $3,113,934 (December 31, 2022: $2,392,871).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Item</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Year Ended <br/> December 31, 2023 (CAD$)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Year Ended <br/> December 31, 2022 (CAD$)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Cash used in operating activities</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">(2,067,162</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Cash used in investing activities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(374,028</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,008,389</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Cash provided by financing activities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,650,401</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">848,791</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Net increase (decrease) in cash</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">808,274</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(3,226,760</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company experienced negative cash flows from operating activities during the fiscal year ended December 31, 2023 in the amount of $3,468,099,
primarily due to its net loss of $18,495,121, partially offset by a $13,142,181 impairment expense, a $800,191 decrease in prepaid expenses
and a $450,048 increase in related party payables. Cash outlays included general business and administrative expenses, consulting fees,
business and product development, and professional fees.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">&#9679;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                            Company believes that it will be able to generate sufficient cash flows to maintain its current
                                            capacity.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#9679;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
                                                                 January 13, 2022, the Company completed a non-brokered private placement financing wherein it raised $122,950 through the issuance
                                                                 of 40,983 Common Shares (216 Common Shares post reverse split) at a price of $3.00 per share.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#9679;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
                                            May 3, 2022, 150,000 stock options (790 Stock options post reverse split) were exercised into Common Shares for total proceeds of
                                            $123,000.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#9679;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
                                                                 September 20, 2022, 140,000 stock options (737 Stock options post reverse split) were exercised into Common Shares for total
                                                                 proceeds of $114,800.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#9679;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
                                            October 5, 2022, the Company completed a non-brokered private placement financing wherein
                                            it raised $616,570 through the issuance of 142,395 Common Shares (750 Common Shares post reverse split) at a price of $4.33 per
                                            share.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#9679;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
                                            July 19, 2023, the Company issued 1,733,334 Common Shares (9,123 Common Shares post reverse split) at a price of US$1.50 per share
                                            following the closing of an underwritten U.S. public offering with gross proceeds to the
                                            Company of $3,424,201, before deducting underwriting discounts and other estimated expenses
                                            paid by the Company in the amount of $405,636, for net proceeds of $3,018,565.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#9679;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
                                                                 December 21, 2023, the Company issued 2,884,616 Common Shares (15,182 Common Shares post reverse split) at a price of US$0.52 per
                                                                 share following the closing of a registered direct public offering with gross proceeds to the Company of $1,996,650, before
                                                                 deducting underwriting discounts and other estimated expenses paid by the Company in the amount of $319,464, for net proceeds of
                                                                 $1,677,186. The offering was for the sale of 2,884,616 units (15,182 units post reverse
split), each consisting of one Common Share and one warrant to purchase one Common Share at an exercise price of US$0.52.</span></td></tr><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
                                                                                                                                          <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#9679;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="margin-top: 0; margin-bottom: 0">On March 14, 2024, the Company closed a firm commitment underwritten U.S. public offering
                                                                                                                                           with gross proceeds to the Company of approximately US$7,000,000, before deducting underwriting discounts and other estimated
                                                                                                                                           expenses payable by the Company. The base offering consisted of (a) 16,166,667 common shares (or 85,088 common shares post reverse
                                                                                                                                           split), (b) 100,500,000 pre-funded warrants (or 528,947 post reverse split), (c) 16,166,667 (or 85,088 post reverse split) A
                                                                                                                                           warrants to purchase one common share (the &#8220;A Warrants&#8221;) at US$0.09 per common share (US$17.1 on a post-split basis),
                                                                                                                                           and (d) 32,333,334 (or 170,176 post reverse split) B warrants to purchase one common share (the &#8220;B Warrants&#8221;) at
                                                                                                                                           US$0.102 per common share (US$19.38 on a post-split basis). All pre-funded warrants were exercised. To date, 3,593,170 A Warrants
                                                                                                                                           (on a post-split basis) have been exercised on a cashless basis. 15,000 B Warrants have been exercised at an exercise price of $US1.3643 per common share.</p>
                                                                                <p style="margin-top: 0; margin-bottom: 0">&#160;</p>
                                                                                <p style="margin-top: 0; margin-bottom: 0">Under
the terms of the Warrants, if the lowest volume weighted average price for the Common Shares for the period commencing five trading days
immediately prior to the date of the Reverse Stock Split and ending five trading days thereafter is less than the exercise price of US$17.1
for the A Warrants (on a post-split basis) and US$19.38 for the B Warrants (on a post-split basis), the exercise price of the A Warrants
and the B Warrants will be adjusted down to such lower price which is US$1.3643 as of April 1, 2024.</p></td></tr>
                                                                                                                                          <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
                                                                                                                                          <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company intends to use the net proceeds from this offering primarily
for product design and manufacturing of the EZ-G Device, sales and marketing campaigns, patent prosecution and working capital.</td></tr>
                                                                                                                                          </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result of the foregoing transactions, as of the close of business on April 1, 2024, the Company had a total of 4,222,279 common
shares issued and outstanding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>C.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_020"></span>RESEARCH
    AND DEVELOPMENT, PATENTS AND LICENSES</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>CRM
Business</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s fully owned subsidiary BYND - Beyond Solutions Ltd. (&#8220;<b>BYND Israel</b>&#8221;), a corporation incorporated under
the laws of the State of Israel, develops and markets customer relationship management (CRM) software products that enable small and
medium sized enterprises (SMEs) to optimize day to day functions such as sales management, workforce management, contact center operations
and asset management. BYND Israel currently offers a proprietary CRM software product known as &#8220;<i>Benefit CRM</i>&#8221; (our
&#8220;<b>Benefit CRM Software</b>&#8221;) to its customers. Over the last 3 years, BYND Israel has been developing the next generation
of its Benefit CRM Software (our &#8220;<b>New CRM Platform</b>&#8221;), which will be cloud based and will include many new features
and enhancements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
Israel has also developed of a new, CRM software platform, designed specifically to serve the unique needs of the medical
cannabis sector (our &#8220;<b>New Cannabis CRM Platform</b>&#8221;).&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
more information refer to Item 4B &#8211; Business Overview</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>D.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_021"></span>TREND
    INFORMATION</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Refer
to Section A above &#8211; Operating Results</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_022"></span>E.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CRITICAL
    ACCOUNTING ESTIMATES</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management&#8217;s
discussion and analysis of our financial condition and results of operations is based on our consolidated financial statements, which
have been prepared in accordance with IFRS. The preparation of these consolidated financial statements requires management to make estimates
and assumptions for the reported amounts of assets, liabilities, revenue, expenses and related disclosures. Our estimates are based on
our historical experience and on various other factors that management believes are reasonable under the circumstances, the results of
which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other
sources. Actual results may differ from these estimates under different assumptions or conditions and any such differences may be material.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_023"></span>ITEM
    6.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>DIRECTORS,
    SENIOR MANAGEMENT AND EMPLOYEES</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A<i><span id="am_024"></span>.</i></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Directors
    and Senior Management</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets out, for each of the Company&#8217;s directors and executive officers, the person&#8217;s name and age, position
with the Company, date elected or appointed, principal occupation for the last five years and. Directors are expected to hold office
until the next annual general meeting of shareholders and are elected annually and, unless re-elected, retire from office at the beginning
of the next annual general meeting of shareholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name,
    Age, Position(s)<br/>
    with the Company</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Date
    Elected or Appointed<br/>
    (mm/dd/yy)</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>%
    of Time to be Devoted Company</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Principal
    Occupation or Employment for the Past Five Years</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 26%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Marcel
                                            (Moti) Maram, 66</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">President
    and Director</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 14%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">03/29/21</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom; width: 36%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">President
    at BYND Cannasoft and former CEO at BYND Israel.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Yftah
                                            Ben Yaackov, 45</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CEO
    and Director</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">03/29/21</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CEO
    at BYND Cannasoft</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Avner
                                            Tal</b>, <b>61</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">VP
    Sales &amp; Marketing, CTO and Director</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">03/29/21</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acting
    CEO, Chief Technology Officer and Vice President - Sales &amp; Marketing at BYND Israel.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Gabi
                                            Kabazo, 51</i></b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Chief
    Financial Officer, Director and Corporate Secretary</i></span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">03/29/21</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CFO
    at BYND Cannasoft</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stefania
                                            Szabo</b>, 51 <i><sup>(1))</sup></i></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">06/23/21</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5%-10</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">VP,
    HR and Organizational Development with JESSON + Company Communications Inc.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Harold
                                            Wolkin, 72</i></b><i> <sup>(1)(2)</sup></i></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Director</i></span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">03/29/21</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5%-10</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Retired
    Investment Banker and Senior Executive, currently acting as an independent director of three public companies.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Niv
                                            Shirazi, 27</b> <i><sup>(1)</sup></i></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Director</i></span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">02/24/22</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5%-10</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Operating Officer with H.N. Win Ltd.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Carmel
                                            Zigdon, 27</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Director</i></span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9/22/22</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5%-10</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Manager
    at ZCRAVE.com</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Mor
                                            Bzizinsky, 37</b></span></p>
                                                                              <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Director<b>&#160;</b></i></span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">02/08/24</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5%-10</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attorney
    in Private Practice</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;&#160;</i></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Member
    of the Audit Committee</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audit
    Committee Chair</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Directors
and Executive Officers &#8211; Biographies</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
description of the principal occupation for the past five years and summary of the experience of the directors and executive officers
of the Company is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Marcel
(Moti) Maram, President and Director</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Maram was the CEO and co-founder of BYND Israel until his retirement on December 31, 2023 and is a director and President of the Company.
Mr. Maram graduated high school as an electronics technician. After completing his mandatory military service in the Israeli army in
1978, Mr. Maram served in the Air Force branch of the Israeli Defence Forces (IDF) until 1984. As part of an IDF mission, Mr. Maram completed
additional training in electronics and computer systems with several companies in the Italy and the United States including GTA Telecomunicazioni
S.P.A., ITT North Electric Company, Timeplex, LLC, the Univac division of Sperry Corporation and in Israel with Taderan Holdings, Telrad
Networks and the Rad-Bynet Group. After completing his service with the IDF, he worked at Exatec, Israel&#8217;s first manufacturer of
PC compatible computers. In 1986, he co-founded MDA Electronics with Avner Tal, to provide services to Exatec. In 2000, he and Avner
co-founded BYND Israel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Yftah
Ben Yaackov, Chief Executive Officer and Director</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Ben Yaackov is the CEO of the Company. Mr. Ben Yaackov is also a practicing attorney in Israel for 15 years. Mr. Ben Yaackov received
his law degree from Shar&#8217;arei Mishpat College (now The Academic Centre for Law and Science) in 2005. After graduating, he began
his legal career as an intern with Avitan Ben-Shimol Yekutiel in Jerusalem. He then established his own law practice in Askelon, representing
both privately held and publicly traded companies, with a focus on real estate. More recently, he began advising companies on Israeli
Cannabis Laws.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Over
the past three years, Mr. Ben Yaackov provided legal and consulting advice to two medical cannabis companies, based in Israel and was
involved in virtually every aspect of the development of their respective business. One of these clients now successfully manufactures
and distributes cannabis infused medical products. Mr. Ben Yaavkov assisted the other throughout the entire process of planning, developing,
licensing and commencing operations of a medical cannabis farm.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">From
September 2019 - January 2021, Mr. Ben Yaackov also served as a director of Property and Building Corporation Ltd., one of Israel&#8217;s
oldest and largest real estate investment companies listed on the Tel Aviv Stock Exchange (TASE) and is included in both the TA-100 and
TA-75 stock indices.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Avner
Tal, VP Sales &amp; Marketing, Chief Technology Officer and Director</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Tal is the acting CEO, as well as CTO and co-founder of BYND Israel and is a director, VP Sales &amp; Marketing and CTO of the Company.
In the 1980s Mr. Tal attended college in Ort Bialik, where he studied electronics. Upon graduation he served with the Israeli Navy branch
of the IDF and was part of a team which developed new missile systems and related technologies. As part of his permanent military service
in the Navy, he worked on a project involving the assimilation of optical fibers developed by the Fibronix Company. After he retired
from the permanent army, Marcel (Moti) Maram (whom Mr. Tal had met while serving in the IDF) recruited Mr. Tal to join him at Exatech.
Together, they helped develop the first computer in the world to implement the Microsoft MS-DOS operating system as well as the first
computer which could be connected through a network. In 1986 he and Mr. Maram co-founded MDA Electronics and in 2000, they co-founded
BYND Israel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Gabi
Kabazo, Chief Financial Officer and Director </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Kabazo, a director, CFO and audit committee member of the Company, is a seasoned finance and operations professional with over 20 years&#8217;
experience supporting accounting, financing and IT operations in complex corporate settings. Since 2009 to June 2023, Mr. Kabazo has
been with TELUS Telecommunications Company and in his last role since 2018 held the title of Sr. Strategy Manager, Environment Management,
Shared Services, Business Transformation &amp; Operations. From 2002-2011 he served as CFO for m-Wise Inc. (OTCBB:MWIS). From 2000-2002
served as Controller for On Track Innovations Ltd. (OTCQX:OTIVF). Mr. Kabazo received a B.A. in Accounting &amp; Economics from Tel Aviv
University in 1997 and earned his C.P.A. (Israel) designation in 1999. In 2006 he earned an MBA (Financing) from the University of British
Columbia, Sauder School of Business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Stefania
Szabo, Director and Member of Audit Committee</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.
Szab&#243;, a director and audit committee member of the company, is a government services, management, international business and
public relations professional with more than 25 years of experience in all areas of bilateral and multilateral relationship management,
diplomacy, trade and HR. She has developed expertise through communication, negotiation and mediation between European and Canadian government
networks to promote economic and trade values as well as representing government, business and community interests.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Niv
Shirazi, Director and Member of Audit Committee</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Niv
Shirazi, a director and audit committee member of the company, is a business professional with strong financial acumen. Since 2018, Mr.
Shirazi serves as Chief Operating Officer with H.N. Win Ltd,, an Israeli real estate firm. Mr. Shirazi received a B.A. in Business Administration
and Accounting from the Ono Academic College in Kiryat Ono, Israel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Harold
Wolkin, Director and Chair of Audit Committe</i></b>e</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Harold
Wolkin, a director chair of the audit committee, is an accomplished investment banker and financial analyst (retired) with over 30 years
of experience. In 1983, Mr. Wolkin joined BMO Nesbitt Burns as a senior research analyst. Mr. Wolkin went on to serve as managing director
in the Diversified Industries Group of BMO Capital Markets from August 1983 to January 2008. He represented BMO Nesbitt Burns as a lead
underwriter for a number of Canada&#8217;s largest equity offerings from 1992 to 2008. He was also responsible for the origination and
the successful marketing of a large number of initial public offerings and equity financings for a wide range of issuers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Most
recently, Mr. Wolkin served as Executive Vice-President and Head of Investment Banking for Dundee Capital Markets. Since 2004, he has
also served on a number of public company boards and not-for-profit organizations. He currently serves as: (i) a director, audit committee
chair and Vice Chair of the Board of Baylin Technologies Inc. (TSX:BYL), (ii) director and audit committee chair of Cipher Pharmaceuticals
Inc. (TSX:CPH), and (iii) a director of Range Energy Resources Inc. (CSE:RGO.X). He was also President of the CFA Society of Toronto,
a member of the Chartered Financial Institute since 1980 and is a certified chartered financial analyst. He received a Bachelor of Arts
in Economics from York University and a Masters of Arts in Economics and Finance from the University of Toronto. Mr. Wolkin is also a
graduate and a member of the Institute of Corporate Directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Carmel
Zigdon, Director</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Carmel
Zigdon has been a director since September 2022. He is a business professional with strong skills in the fields of marketing and online
sales, is the inventor of the EZ-G device and the founder of Zigi Carmel Initiatives &amp; Investments Ltd. Since 2018, he has served
as the online shopping manager of ZCRAVE.com, an online clothes store generating revenues in the millions of US$ per year.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Mor
Bzizinsky, Director</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mor
Bzizinsky has been a director since February 2024. She received a B.A. in Law and Economics from the College of Management in Rishon
LeZion, Israel. She has been an attorney since 2012, and owns and manages a private law practice and she has experience in managing projects
in the agriculture industry and has vast knowledge and experience working with the Medical Cannabis Unit.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_025"></span>B.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Compensation</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company does not have a formal compensation program. The Board will meet to discuss and determine management compensation, without reference
to formal objectives, criteria or analysis. The general objectives of the Company&#8217;s compensation strategy are to: (a) compensate
management in a manner that encourages and rewards a high level of performance and outstanding results with a view to increasing long-term
shareholder value; (b) align management&#8217;s interests with the long-term interests of shareholders; (c) provide a compensation package
that is commensurate with other companies in the industry to enable the Company to attract and retain talent; and (d) ensure that the
total compensation package is designed in a manner that takes into account any constraints that the Company is under with respect to
earnings.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company came into existence on March 29, 2021, through the Amalgamation. As a result, executive compensation data exist only for the
period from that date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth information with respect to the executive compensation for the most recent two fiscal years and for the period
from inception on March 29, 2021 to December 31, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td colspan="23" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Table of Compensation, Excluding Compensation Securities</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Name and position</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Salary, consulting fee, retainer, commission ($)</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Bonus ($)</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Committee or meeting fees ($)</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Value of perquisites ($)</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Value of<br/>
 all other<br/>
 compensation ($)</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total compensation ($)</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 18%; text-align: left">Marcel (Moti) Maram</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 8%">Nil</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 8%">Nil</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 8%">Nil</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">President and Director</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">365,461</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">220,741</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Yftah Ben Yaackov</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">365,062</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">198,390</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">563,452</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">CEO and Director</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">262,774</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil </td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">262,774</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">113,107</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">110,400</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Avner Tal</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">251,671</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">251,671</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">VP Sales &amp; Marketing, Chief Technology Officer and Director</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">2022</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">370,595</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil </td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil </td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">370,595</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">217,547</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">217,547</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Gabi Kabazo</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">252,687</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">34,059</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Director and CFO</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">143,500</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Nil</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stock
Options and Other Compensation Securities</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table discloses all anticipated compensation securities the Company has granted to date to each of its executive officers and
Directors:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">605</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 10, 2024</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Member
    of Audit Committee</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chair
    of Audit Committee</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stock
Option Plan</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has a Stock Option Plan in place. Currently, 4,211 options have been granted under the Plan to certain directors, officers and
consultants. See &#8220;<i>Options and Other Rights to Purchase Securities</i>&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has a stock option plan to grant incentive stock options to directors, officers, employees and consultants. Under the plan, the
aggregate number of common shares that may be subject to option at any one time may not exceed 10% of the issued common shares of the
Company as of that date, including options granted prior to the adoption of the plan. The exercise price of these options is not less
than the Company&#8217;s closing market price on the day prior to the grant of the options. Options granted may not exceed a term of
five years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Employment,
Consulting and Management Agreements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
than a consulting agreement with Yftah Ben Yaackov, the Company has not entered into any formal written employment agreements with any
of its executives. Nevertheless, the Company and BYND Israel have agreed to enter into employment agreements with each of the following
executives on the following terms:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Marcel
    (Moti) Maram </b>will serve as President of the Company until his employment agreement is terminated in accordance with the terms
    set forth therein. Mr. Maram will be entitled to an initial annual base salary of $111,940 and will thereafter be subject to annual
    review. Mr. Maram will also be eligible for bonuses and the granting of options, at the Board&#8217;s discretion. See &#8220;<i>Options
    and Other Rights to Purchase Securities</i>&#8221;.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Yftah
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    the terms set forth therein. On June 29, 2021, the company entered into a consulting agreement with Mr. Yftah Ben Yaackov which provides
    <i>inter alia</i> that the Corporation will pay Mr. Ben Yaackov a consulting fee of $18,400 per month, for a period of 10 months;
    Since April 1, 2022 his compensation has changed to $250,000 annual salary. Since April 1, 2023 his compensation has changed to US
    $300,000 annual salary. Mr. Ben Yaackov will also be eligible for bonuses and the granting of options, at the Board&#8217;s discretion.
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Avner
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    in accordance with the terms set forth therein. Mr. Tal will be entitled to an initial annual base salary of $140,400 and will thereafter
    be subject to annual review. Mr. Tal will also be eligible for bonuses and the granting of options, at the Board&#8217;s discretion.
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Termination
of Employment, Change of Control Benefits and Employment Contracts</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
of the employment agreements with each of Marcel (Moti) Maram, Avner Tal and Yftah Ben Yaackov will provide <i>inter alia </i>that:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">if
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">if
    the employee elects to terminate his employment with the Company and BYND Israel in the event there has been a &#8220;substantial
    breach&#8221; by the Company or BYND Israel (including wrongful dismissal) or if there has been a change of control of the Company
    or BYND Israel, then such terminated employee will be entitled to severance payments equal to one-twelfth of the his then base salary
    plus coverage for any benefits to which he may be entitled pursuant to any benefit plan, for the lesser of: (i) twelve months, or
    (ii) until the such employee finds new employment.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
benefits will accrue to any of the Company&#8217;s other NEOs, officers, employees or directors upon their termination, or upon any change
of control of the Company, except as may be required by applicable law.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Director
Compensation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are no current plans for non-independent directors to receive any fees or other compensation for acting as directors or for serving on
any board committees, except that non-independent directors are entitled to participate in the Stock Option Plan, in such individual
amounts as the Board may determine from time to time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Compensation
to the independent directors is paid as an annual fee for serving as directors and for serving on board committees, however the independent
directors may choose to receive their compensation in restricted share units instead of cash. In addition, independent directors are
entitled to: (i) participate in the Stock Option Plan in such individual amounts as the Board may determine from time to time, and (ii)
reimbursement for out-of-pocket expenses incurred on behalf of or in providing services as a director for the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Committee
                                            or meeting fees</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>($)</b></span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Value
    of perquisites ($)</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Value
    of all other compensation ($)</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total
    compensation ($)</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 33%; vertical-align: top"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Harold
                                            Wolkin</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 8%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2021</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 8%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">60,833</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 8%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 8%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 8%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 8%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 8%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">60,833</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stefania
                                            Szabo</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2021</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">59,457</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">35,625</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">59,457</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">35,625</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Niv
                                            Shirazi</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2021</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Carmel
                                            Zigdon</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2021</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">81,616<br/>
                                            Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">81,616</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Mor
                                            Bzizinsky</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2021</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nil</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="am_028"></span>C.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Board
    Practices</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s Board practices are governed by CSA National Policy 58-201 <i>- Corporate Governance Guidelines.</i> Each of the Company&#8217;s
directors is committed to sound corporate governance practices, which are both in the interest of its shareholders and contribute to
effective and efficient decision making.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NP
58-201 establishes corporate governance guidelines which apply to all public companies. The Company will review its own corporate governance
practices in light of these guidelines. In accordance with CSA National Instrument 58-101 <i>Disclosure of Corporate Governance Practices</i>,
the Company&#8217;s proposed corporate governance practices are summarized below. The Board of Directors will continue to monitor such
practices on an ongoing basis and when necessary implement such additional practices as it deems appropriate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Board
of Directors</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s Board of Directors is composed of nine directors &#8211; Marcel (Moti) Maram, Avner Tal, Yftah Ben Yaackov, Gabi Kabazo,
Stefania Szabo, Niv Shirazi, Carmel Zigdon, Mor Bzizinsky and Harold Wolkin. The Board facilitates its exercise of independent supervision
over management by ensuring sufficient representation by directors independent of management.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NI
58-101 suggests that the board of directors of a public company should be constituted with a majority of individuals who qualify as &#8220;independent&#8221;
directors. An &#8220;independent&#8221; director is a director who is independent of management and is free from any interest and any
business or other relationship which could or could reasonably be perceived to materially interfere with the director&#8217;s ability
to act with a view to the best interests of the Company, other than interests and relationships arising from shareholding. In addition,
where a company has a significant shareholder, NI 58-101 suggests that the board of directors should include a number of directors who
do not have interests in either the company or the significant shareholder. The independent directors would exercise their responsibilities
for independent oversight of management and meet independently of management whenever deemed necessary. Stefania Szabo, Nir Shirazi,
Mor Bzizinsky and Harold Wolkin can each be considered to be &#8220;independent&#8221; within the meaning of NI 58-101. Marcel (Moti)
Maram, by reason of being President and a significant shareholder, Avner Tal, by reason of being VP Sales &amp; Marketing, CTO and a
significant shareholder, Yftah Ben Yaackov, by reason of being CEO and a significant shareholder, and Gabi Kabazo, by reason of being
CFO, cannot be considered to be &#8220;independent&#8221; within the meaning of NI 58-101.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
independent directors will meet separately from the non-independent directors, as determined necessary from time to time, in order to
facilitate open and candid discussion among the independent directors. No separate meetings of the independent directors have been held
to date. It is expected that Yftah Ben Yaackov, a non-independent director, will act as the chairman with respect to the conduct of Board
meetings. Given the Company&#8217;s relatively small size and start-up nature, the Board is satisfied as to the extent of independence
of its members. The Board is satisfied that it is not constrained in its access to information, in its deliberations, or in its ability
to satisfy the mandate established by law to supervise the business and affairs of the Company, and that there are sufficient systems
and procedures in place to allow the Board to have a reasonable degree of independence from day-to-day management.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Board
Mandate</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Board does not presently have a written mandate describing how the Board delineates its role and responsibilities. The size of the Company
is such that all of its operations are conducted by a small management team which is also represented on the Board. The Board considers
that management is effectively supervised by the independent directors on an informal basis as the independent directors have regular
and full access to management. Further supervision is performed through the Company&#8217;s Audit Committee which is composed of a majority
of independent directors who meet with the Company&#8217;s auditors without management being in attendance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Position
Descriptions</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Board has not developed written position descriptions for the chairman with respect to the conduct of Board meetings, or for the chair
of any committees. The chairman&#8217;s role and responsibilities in each instance include reviewing notices of meetings, overseeing
meeting agendas, conducting and chairing meetings in accordance with good practices, and reviewing minutes of meetings.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
CEO&#8217;s general roles and responsibilities are commensurate with the position of CEO of a technology and medical cannabis company
comparable in size to the Company include overseeing all operations of the Company and developing and devising the means to implement
general strategies for the direction and growth of the Company as instructed by the Board.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Orientation
and Continuing Education</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
new director is given an outline of the nature of the Company&#8217;s business, its corporate strategy, and current issues within the
Company. New directors are encouraged to review the Company&#8217;s public disclosure records and are also required to meet with management
of the Company to discuss and better understand the Company&#8217;s business and are given the opportunity to meet with counsel to the
Company to discuss their legal obligations as directors of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, management of the Company will take steps to ensure that its directors and officers are continually updated as to the latest
corporate and securities policies which may affect the directors, officers and committee members of the Company as a whole. The Company&#8217;s
legal counsel continually reviews the latest securities rules and policies. Any changes or new requirements are brought to the attention
of the Company&#8217;s directors and management.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Ethical
Business Conduct</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Board has not established a Corporate Governance Committee, but plans to do so in the future. As some of the Company&#8217;s directors
also serve as directors and officers of other companies engaged in similar business activities, the Company&#8217;s directors must comply
with the conflict of interest provisions of applicable corporate law, as well as the relevant securities regulatory instruments, in order
to ensure that they exercise independent judgment in considering transactions and agreements in respect of which they may have a material
interest. Any interested director would be required to declare the nature and extent of his interest and would not be entitled to vote
at meetings of directors which evoke any such conflict.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Board intends to adopt a code of ethical conduct policy pursuant to the requirements of NP 58-201. The full text of this policy will
be posted for review under the Company&#8217;s profile on SEDAR at <i>www.sedar.com</i> on or soon after the Listing Date and may be
obtained free of charge upon request to the Company by email to gabi@cannasoft-crm.com</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nomination
of Directors</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s management is continually in contact with individuals involved with public sector issuers. From these sources management
has made numerous contacts and in the event that the Company requires any new directors, such individuals will be brought to the attention
of the Board. The Company conducts due diligence, reference and background checks on any suitable candidate. New nominees must have a
track record in general business management, special expertise in an area of strategic interest to the Company, the ability to devote
the time required, integrity of character and a willingness to serve.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Governance,
Nominating and Compensation Committee</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
board of directors of the Company has established a Governance, Nominating and Compensation Committee to assist the Board. The Committee
shall consist of at least (2) directors, each of whom shall be independent unless otherwise required by security regulation. The Committee
shall meet at least annually, or more frequently as required.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s Governance, Nominating and Compensation Committee is comprised of Stefania Szabo (chair) and Harold Wolkin.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Committee&#8217;s overall mandate is:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    assist the Board in establishing and maintaining a sound system of corporate governance through a process of continuing assessment
    and enhancement;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    review and propose nominees for the Board of Directors, and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    assist the Board in discharging its duties relating to compensation of the executive officers of the Company.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Governance
&amp; Nominating Duties &amp; Responsibilities</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Committee&#8217;s duties and responsibilities with respect to governance and nominating matters are:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    advise the Chairman of the Board and the Board of directors on matters of corporate governance, including adherence to any governance
    guidelines or rules established by applicable regulatory authorities;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    ensure the Board has the proper mix and number of directors, and mix of director skills and experience needed to ensure effective
    governance, and where necessary, to identify and recommend to the Board suitable candidates for nomination as new directors;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    advise the Board on issues of conflict of interest for individual directors;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    examine the effectiveness of the Company&#8217;s corporate governance practices at least annually and to propose such procedures
    and policies as the Committee believes are appropriate to ensure that the Board functions independently of management, management
    is accountable to the Board and procedures are in place to monitor the effectiveness of performance of the Board, committees of the
    Board and individual directors;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    develop and conduct an annual Board self-evaluation process;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    develop and review with the Board annual Board goals or improvement priorities;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">with
    assistance of management, to organize and provide an orientation program for new directors where appropriate;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    periodically review the mandates of the Board and committees of the Board and determine what additional committees of the Board,
    if any, are required or appropriate;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    develop such codes of conduct and other policies as are appropriate to deal with the confidentiality of the Company&#8217;s information,
    insider trading and the Company&#8217;s timely disclosure and other public Company obligations; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    take such other steps as the Committee decides are appropriate, in consultation with the Board, to ensure that proper corporate governance
    practices are in place for the Company, with reference to industry recommendations and other regulatory requirements on corporate
    governance.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Compensation
Duties and Responsibilities</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Committee&#8217;s overall objective respect to compensation matters, is to enable the Company to attract, retain and motivate talented
employees who will contribute to the long term success of the Company, by aligning compensation with market conditions, Company performance,
and the interest of shareholders to maximize shareholder value.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Committee&#8217;s duties and responsibilities with respect to compensation matters are:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    review the compensation of the Chief Executive Officer and to make recommendations to the Board with respect to the CEO&#8217;s compensation
    level;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    make recommendations to the Board with respect to the compensation of other senior management and executive officers of the Company;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    review the compensation and benefits of the directors and to ensure that such compensation reflects the responsibilities and risks
    involved in being a director;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    review and make recommendations to the Board as to the general compensation and benefits policies and practices of the Company, including
    incentive stock options for all employees, consultants, directors and officers;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    review and approve the disclosure to be made of director and executive remuneration in the Management Information Circular;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    ensure there are appropriate training, development and benefit programs in place for management and staff;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    review and make recommendation to the Board for its approval on any special compensation and benefit arrangements;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    review its compensation practices by comparing them to surveys of relevant competitors and to set objective compensation based on
    this review; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    perform such other functions as the Board may from time to time assign to the Committee.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">General
Duties and Responsibilities</span></p>

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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
    review its charter and assess annually the adequacy of this mandate, the effectiveness of its performance, and to recommend changes
    to the Board for its approval.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Audit
Committee</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company currently has only one committee. Pursuant to CSA National Instrument 52-110 <i>- Audit Committees</i> and the relevant provisions
of the <i>BCBCA</i>, the Company is required to have an Audit Committee comprised of at least three directors, the majority of whom must
not be officers or employees of the Company. The Company&#8217;s Audit Committee is comprised of Harold Wolkin (chair), Stefania Szabo
and Niv Shirazi.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
member of the Audit Committee is considered to be &#8220;independent&#8221; if the member has no direct or indirect material relationship
with the Company. A material relationship means a relationship which could, in the view of the Board, reasonably interfere with the exercise
of a member&#8217;s independent judgment; and generally includes any member of management or significant shareholder. Each of Harold
Wolkin, Niv Shirazi and Stefania Szabo are considered to be independent.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
member of the Audit Committee is considered &#8220;financially literate&#8221; if he or she has the ability to read and understand a
set of financial statements that present a breadth and level of complexity of accounting issues that are generally comparable to the
breadth and complexity of the issues that can reasonably be expected to be raised by the Company. All members are considered to be financially
literate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Relevant
Education and Experience</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following is a summary of the relevant education and experience of each Audit Committee member:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Harold
Wolkin (chair) </b>is an accomplished investment banker and financial analyst with over 30 years of experience. Mr. Wolkin has held senior
positions with several investment banks and has been responsible for the origination and the successful marketing of a large number of
initial public offerings and equity financings for a wide range of issuers. He currently serves as: (i) a director, audit committee chair
and Vice Chair of the Board of Baylin Technologies Inc. (TSX:BYL), (ii) director and audit committee chair of Cipher Pharmaceuticals
Inc. (TSX:CPH), and (iii) a director of Range Energy Resources Inc. (CSE:RGO.X). He was also President of the CFA Society of Toronto,
has been a member of the Chartered Financial Institute since 1980 and is a certified chartered financial analyst. Mr. Wolkin also received
a Bachelor of Arts in Economics from York University and a Masters of Arts in Economics and Finance from the University of Toronto. Mr.
Wolkin is also a graduate and a member of the Institute of Corporate Directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stefania
Szabo </b>is a government services, management, international business and public relations professional with more than 25 years of experience
in all areas of bilateral and multilateral relationship management, diplomacy, trade and HR. She has developed expertise through communication,
negotiation and mediation between European and Canadian government networks to promote economic and trade values as well as representing
government, business and community interests.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Niv
Shirazi</b> is a business professional with strong financial acumen. Since 2018, Mr. Shirazi serves as Chief Operating Officer with H.N.
Win Ltd,, an Israeli real estate firm. Mr. Shirazi received a B.A. in Business Administration and Accounting from the Ono Academic College
in Kiryat Ono, Israel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Audit
Committee Charter</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Audit Committee must operate pursuant to the provisions of a written charter, which sets out its duties and responsibilities. The following
is a summary of such charter:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>1.
Mandate. </i></b>The audit committee will assist the Board in fulfilling its financial oversight responsibilities. The audit committee
will review and consider in consultation with the auditors the financial reporting process, the system of internal control and the audit
process. In performing its duties, the committee will maintain effective working relationships with the Board, management, and the external
auditors. To effectively perform his or her role, each committee member must obtain an understanding of the principal responsibilities
of committee membership as well and the company&#8217;s business, operations and risks.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>2.
Composition. </i></b>The Board will appoint from among their membership an audit committee after each annual general meeting of the shareholders
of the Company. The audit committee will consist of a minimum of three directors. A majority of the members of the audit committee must
not be officers, employees or control persons of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>3.
Meetings. </i></b>The audit committee shall meet in accordance with a schedule established each year by the Board, and at other times
that the audit committee may determine. The audit committee shall meet at least annually with the Company&#8217;s Chief Financial Officer
and external auditors in separate executive sessions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>4.
Roles and Responsibilities. </i></b>The audit committee shall fulfill the following roles and discharge the following responsibilities:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>4.1
External Audit</i></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
audit committee shall be directly responsible for overseeing the work of the external auditors in preparing or issuing the auditor&#8217;s
report, including the resolution of disagreements between management and the external auditors regarding financial reporting and audit
scope or procedures. In carrying out this duty, the audit committee shall:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">recommend
    to the Board the external auditor to be nominated by the shareholders for the purpose of preparing or issuing an auditor&#8217;s
    report or performing other audit, review or attest services for the Company;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">review
    (by discussion and enquiry) the external auditors&#8217; proposed audit scope and approach;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">review
    the performance of the external auditors and recommend to the Board the appointment or discharge of the external auditors;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">review
    and recommend to the Board the compensation to be paid to the external auditors; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">review
    and confirm the independence of the external auditors by reviewing the non-audit services provided and the external auditors&#8217;
    assertion of their independence in accordance with professional standards.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>4.2
Internal Control</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
audit committee shall consider whether adequate controls are in place over annual and interim financial reporting as well as controls
over assets, transactions and the creation of obligations, commitments and liabilities of the Company. In carrying out this duty, the
audit committee shall:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">evaluate
    the adequacy and effectiveness of management&#8217;s system of internal controls over the accounting and financial reporting system
    within the Company; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ensure
    that the external auditors discuss with the audit committee any event or matter which suggests the possibility of fraud, illegal
    acts or deficiencies in internal controls.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>4.3
Financial Reporting</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
audit committee shall review the financial statements and financial information prior to its release to the public. In carrying out this
duty, the audit committee shall:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">review
    significant accounting and financial reporting issues, especially complex, unusual and related party transactions;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">review
    and ensure that the accounting principles selected by management in preparing financial statements are appropriate;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">review
    the draft annual financial statements and provide a recommendation to the Board with respect to the approval of the financial statements;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">meet
    with management and the external auditors to review the financial statements and the results of the audit, including any difficulties
    encountered;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">review
    management&#8217;s discussion &amp; analysis respecting the annual reporting period prior to its release to the public;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">review
    and approve the interim financial statements prior to their release to the public;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">review
    management&#8217;s discussion &amp; analysis respecting the interim reporting period prior to its release to the public; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">where
    reasonably possible, review and approve all public disclosure, including news releases, containing financial information, prior to
    its release to the public.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>4.4
Non-Audit Services</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
non-audit services (being services other than services rendered for the audit and review of the financial statements or services that
are normally provided by the external auditor in connection with statutory and regulatory filings or engagements) which are proposed
to be provided by the external auditors to the Company or any subsidiary of the Company shall be subject to the prior approval of the
audit committee.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Delegation
of Authority</span> -The audit committee may delegate to one or more independent members of the audit committee the authority to approve
non-audit services, provided any non-audit services approved in this manner must be presented to the audit committee at its next scheduled
meeting.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">De-Minimis
Non-Audit Services</span> - The audit committee may satisfy the requirement for the pre-approval of non-audit services if:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45.35pt; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    aggregate amount of all non-audit services that were not pre-approved is reasonably expected to constitute no more than five per
    cent of the total amount of fees paid by the Company and its subsidiaries to the external auditor during the fiscal year in which
    the services are provided; or</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    services are brought to the attention of the audit committee and approved, prior to the completion of the audit, by the audit committee
    or by one or more of its members to whom authority to grant such approvals has been delegated.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Pre-Approval
Policies and Procedures</span> - The audit committee may also satisfy the requirement for the pre-approval of non-audit services by adopting
specific policies and procedures for the engagement of non-audit services, if:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45.35pt; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    pre-approval policies and procedures are detailed as to the particular service;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    audit committee is informed of each non-audit service; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    procedures do not include delegation of the audit committee&#8217;s responsibilities to management.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>4.5
Other Responsibilities</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
audit committee shall:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">establish
    procedures for the receipt, retention and treatment of complaints received by the company regarding accounting, internal accounting
    controls, or auditing matters;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">establish
    procedures for the confidential, anonymous submission by employees of the company of concerns regarding questionable accounting or
    auditing matters;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ensure
    that significant findings and recommendations made by management and external auditor are received and discussed on a timely basis;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">review
    the policies and procedures in effect for considering officers&#8217; expenses and perquisites;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">perform
    other oversight functions as requested by the Board; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">review
    and update this Charter and receive approval of changes to this Charter from the Board.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>4.6
Reporting Requirements</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
audit committee shall regularly update the Board about committee activities and make appropriate recommendations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>5.
Resources and Authority of the Audit Committee. </i></b>The audit committee shall have the resources and the authority appropriate to
discharge its responsibilities, including the authority to:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">engage
    independent counsel and other advisors as it determines necessary to carry out its duties;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">set
    and pay the compensation for any advisors employed by the audit committee; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">communicate
    directly with the internal and external auditors.</span></td></tr>
  </table>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Assessments</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Neither
the Company nor the Board of Directors has determined formal means or methods to regularly assess the Board, its committees or the individual
directors with respect to their effectiveness and contributions. Effectiveness is subjectively measured by comparing actual corporate
results with stated objectives. The contributions of an individual director is informally monitored by the other Board members, having
in mind the business and other strengths of the individual and the purpose of originally nominating the individual to the Board.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Differences
between the BCBCA and Nasdaq Requirements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a British Columbia corporation listed on Nasdaq, we are not required to comply with certain Nasdaq corporate governance standards. Section
5615(a)(3) of the Nasdaq Stock Market Rules permits Nasdaq to grant exemptions to a foreign private issuer for certain provisions of
the Rule 5600 series, Rule 5250(b)(3) and Rule 5250(d). We are organized under the laws of British Columbia, Canada. We comply with the
applicable laws of Canada, including rules related to corporate governance practices. We are no longer listed on the CSE since our voluntary
delisting became effective March 14, 2024. We have elected to follow British Columbia practices in lieu of the requirements of Nasdaq
Rule 5600 with the exception of those rules which are required to be followed pursuant to the provisions of Nasdaq Rule 5615(a)(3). A
description of the significant ways in which our corporate governance practices differ from those followed by U.S. domestic companies
pursuant to the Nasdaq Stock Market Rules is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Distribution
    of periodic reports to shareholders; proxy solicitation</i></b>. As opposed to the Nasdaq Stock Market rules, which require listed
    issuers to make such reports available to shareholders in one of a number of specific manners, Canadian law does not require us to
    distribute periodic reports directly to shareholders, and the generally accepted business practice in Canada is not to distribute
    such reports to shareholders but to make such reports available through a public website. In addition to making such reports available
    on a public website, we currently make our audited financial statements available to our shareholders at our offices and will only
    mail such reports to shareholders upon request.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Quorum.
    </i></b>Under applicable Canadian law, a company is entitled to determine in its articles of association the number of shareholders
    and percentage of holdings required for a quorum at a shareholders meeting. Our articles of association provide that a quorum of
    is at least one person who is, or who represents by proxy, two or more shareholders who, in the aggregate, hold at least 5% of the
    issued shares entitled to be voted at the meeting, is required for commencement of business at a general meeting. However, the quorum
    set forth in our articles of association with respect to an adjourned meeting, if no quorum is present within half an hour of the
    time arranged, consists of at least two shareholder present in person or by proxy.</span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Nomination
    of our directors</i></b><i>.</i> With the exception of directors elected by our Board of Directors, our directors are elected by
    an annual meeting of our shareholders to hold office until the next annual meeting following one year from his or her election. The
    nominations for directors, which are presented to our shareholders by our Board of Directors, are generally made by the Board of
    Directors itself, in accordance with the provisions of our articles of association and the Companies Law. Nominations need not be
    made by a nominating committee of our Board of Directors consisting solely of independent directors, as required under the Nasdaq
    Stock Market rules.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Compensation
    of officers</i></b><i>.</i> Canadian law and our articles of association do not require that the independent members of our Board
    of Directors (or a compensation committee composed solely of independent members of our Board of Directors). Instead, compensation
    of executive officers is determined and approved by our compensation committee and our Board of Directors.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Independent
    directors</i></b><i>.</i> Canadian law does not require that a majority of the directors serving on our Board of Directors be &#8220;independent,&#8221;
    as defined under Nasdaq Listing Rule 5605(a)(2).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Audit
    Committee.</i></b> We are required, however, to ensure that all members of our Audit Committee are &#8220;independent&#8221; under
    the applicable Nasdaq and SEC criteria for independence (as we cannot exempt ourselves from compliance with that SEC independence
    requirement, despite our status as a foreign private issuer), and we must also ensure that a majority of the members of our Audit
    Committee are &#8220;independent directors&#8221; as defined in Canadian Securities Administrators National Instrument 52-110 &#8220;<i>Audit
    Committees</i>&#8221;. Furthermore, Canadian law does not require, nor do our independent directors conduct, regularly scheduled
    meetings at which only they are present, which the Nasdaq Stock Market rules otherwise require.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Approval
    of Related Party Transactions. </i></b>All related party transactions are approved in accordance with the requirements and procedures
    for approval of interested party acts and transactions as set forth in applicable Canadian Securities Laws, which requires the approval
    of shareholders, as may be applicable, for specified transactions.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Shareholder
    Approval. </i></b>Pursuant to the Nasdaq Stock Market Rules, a company must receive prior shareholder approval for transactions involving:
    (1) the sale, issuance or potential issuance by a listed company of its common stock (or securities convertible into or exercisable
    for its common stock) (i) at a price less than the greater of book value or market value, and (ii) which together with sales by officers,
    directors, or substantial stockholders, is equal to 20% or more of the company&#8217;s shares of common stock or 20% or more of the
    voting power outstanding before the issuance; or (2) the sale, issuance or potential issuance by a listed company of common stock
    (or securities convertible into or exercisable common stock) (i) at a price less than the greater of book value or market value,
    and (ii) is equal to 20% or more of the company&#8217;s shares of common stock or 20% or more of the voting power outstanding before
    the issuance. Under applicable Canadian law, a company is not required to seek shareholder approval for any such transactions.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>D.</b></span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_029"></span>EMPLOYEES</b></span></td></tr>
</table>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2023, we had seven employees.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>E.</b></span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_030"></span>SHARE OWNERSHIP.</b></span></td></tr>
</table>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
below under Item 7.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>F.</b></span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_031"></span>DISCLOSURE OF A REGISTRANT&#8217;S ACTION TO RECOVER ERRONEOUSLY
AWARDED COMPENSATION.</b></span></td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
  </b></span><b>7.</b></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_032"></span> MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS</b></span></td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 20.5pt; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="p_032a"></span>A.
Major Shareholders.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth information with respect to the beneficial ownership of our ordinary Common Shares as of March 31, 2024 by:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">each
    person or entity known by us to own beneficially 5% or more of our outstanding Common Shares;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">each
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">all
    of our directors and executive officers as a group.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are unaware of any person or entity owning beneficially 5% or more of
our outstanding Common Shares.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
beneficial ownership of our Common Shares is determined in accordance with the rules of the SEC and generally includes any shares over
which a person exercises sole or shared voting or investment power, or the right to receive the economic benefit of ownership. For purposes
of the table below, we deem Common Shares issuable pursuant to options that are currently exercisable or exercisable within 60 days of
April 1, 2024 to be outstanding and to be beneficially owned by the person holding the options for the purposes of computing the percentage
ownership of that person, but we do not treat them as outstanding for the purpose of computing the percentage ownership of any other
person. Percentage of shares beneficially owned before this offering is based on 4,222,279 Common Shares issued and outstanding as of
April 1, 2024. All numbers have been updated for the 1:190 reverse stock split that was effectuated on March 22, 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unless
otherwise noted below, the address of each shareholder, director and executive officer is c/o the Company, 2264E 11<sup>th</sup> Avenue
Vancouver, British Columbia A1 V5N1Z6.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Common
    Shares Beneficially Owned (1)(2)</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Percentage</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Directors and Officers</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Avner Tal</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">*</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Yftah Ben Yaackov</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Gabi Kabazo</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;*</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Stefania Szabo</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;*</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Harold Wolkin</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;*</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Carmel Zigdon</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">41,684</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Niv Shirazi</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Mor Bzizinsky</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">All officers and directors as a group (7 persons)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 85%; margin-left: 1in">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;<div style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 30%"><div style="border-top: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif">&#160;</div>

</div>

</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td>
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Adjusted to reflect one (1) for one hundred ninety (190) reverse stock
split in March 2024.</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>B.
    </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_033"></span>RELATED
                                            PARTY TRANSACTIONS </b></span></p>
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the fiscal year ended December 31, 2023, the Company paid management, consulting and director fees in the aggregate amount of $1,874,710
to its President (Mr. Maram), CEO (Mr. Ben Yaackov), CFO (Mr. Kabazo), CTO (Mr. Tal) and three directors (Mr. Wolkin, Mr. Shirazi and
Mrs. Szabo). During the same period in 2022 the Company paid $1,502,993 to its President (Mr. Maram), CEO (Mr. Ben Yaackov), CFO (Mr.
Kabazo), CTO (Mr. Tal) and three directors (Mr. Wolkin, Mr. Shirazi and Mrs. Szabo).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
at December 31, 2023, $843 was owed from a shareholder of the Company (Miss Dalia Bzizinsky) (December 31, 2022&#8211; $1,002).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
at December 31, 2023, $450,048 was owed to directors of the Company for management, consulting and director fees (Mr. Ben Yaackov, Mr.
Kabazo, Mr. Wolkin and Mrs. Szabo) (December 31, 2022&#8211; $37,094).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
April 27, 2023, the Company granted 10,000 stock options (53 stock options post reverse split) to a director (Mr. Shirazi), which
options are exercisable for 5 years, at an exercise price of $3.82 per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
April 27, 2023, the Company granted 43,847 RSU&#8217;s (231 RSU&#8217;s post reverse split) to two directors (Mr. Wolkin and Mrs.
Szabo). The RSUs will vest over one year.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 8, 2023, the Company granted 90,000 stock options (474 stock options post reverse split) to three directors (Mr. Wolkin, Mrs.
Szabo and Mr. Shirazi), which options are exercisable for 5 years, at an exercise price of $1.93 per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 8, 2023, the Company granted 27,819 RSU&#8217;s (146 RSU&#8217;s post reverse split) to two directors (Mr. Wolkin and Mrs.
Szabo). The RSUs will vest over one year.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 31, 2023, the Company granted 73,529 RSU&#8217;s (387 RSU&#8217;s post reverse split) to its CFO (Mr. Kabazo).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
the above transactions were measured at fair value, Compensation to Officers and Directors is determined by the compensation committee
and is effective until the next compensation meeting, usually on April of each year.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>C.
    </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_034"></span>INTERESTS
    OF EXPERTS AND COUNSEL</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
Applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    8 </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_035"></span>FINANCIAL
    INFORMATION</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A.
    </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_036"></span>CONSOLIDATED
    STATEMENTS AND OTHER FINANCIAL INFORMATION</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
financial statements required as part of this Annual Report are filed under Item 18 of this Annual Report.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Litigation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are no pending legal proceedings to which we or our subsidiary is a party or of which any of our property is the subject. There are no
legal proceedings to which any of the directors, officers or affiliates or any associate of any such directors, officers or affiliates
of either our company or our subsidiary is a party or has a material interest adverse to us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt">&#160;</div>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Dividends</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have not paid any dividends on our common stock during the past five years. We do not intend to pay dividends on shares of common stock
in the foreseeable future as we anticipate that our cash resources will be used to finance growth.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>B.
    </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_037"></span>SIGNIFICANT
    CHANGES</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
have been no significant changes that have occurred since the date of the financial statements included with this Annual Report except
as disclosed in this Annual Report.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    9 </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_038"></span>THE
    OFFER AND LISTING</b></span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A.
    </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="p_039"></span>Offer
    And Listing Details</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Common Shares are currently traded on the Nasdaq Capital Market under the symbols &#8220;BCAN.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>B.
    </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="p_040"></span>Plan
    of Distribution</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
Applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>C.
    </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="p_041"></span>Markets</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
Item 9.A.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>D<i>.
    </i></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="p_042"></span>Selling
    Shareholders</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
Applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>E.
    </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="p_043"></span>Dilution</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
Applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>F.
    </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="p_044"></span>Expenses
    of the Issue</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
Applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    10 </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_045"></span>ADDITIONAL
    INFORMATION</b></span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A.
    </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="p_046"></span>Share
    Capital </i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
authorized capital consists of an unlimited number of common shares, without par value. As of April 1, 2024, there are 3,245,069
common shares issued and outstanding. That number reflects the Reverse Split.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
common shares entitle the holder to: (i) vote at all meetings of our shareholders except meetings at which only holders of specified
classes of shares are entitled to vote, having one vote per common share, (ii) receive dividends at the discretion of our board of directors;
and (iii) receive our remaining property on liquidation, dissolution or winding up. All of our common shares rank equally for the payment
of any dividends and distributions in the event of a windup.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">None
of our shares are held by us or on behalf of us. A summary of our outstanding shares and derivative securities (convertible or exercisable
into common shares) is as follows<b>:</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Common
Shares</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: justify">Issued &amp; Outstanding as at April 1, 2024</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Series
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Series
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    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fully
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>B.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="p_047"></span>Memorandum
    and Articles of Association</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Incorporation</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are amalgamated on March 29, 2021, under the British Columbia Business Corporations Act (BCBCA). Our British Columbia incorporation number
is BC1296808.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Objects
and Purposes of Our Company</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
articles do not contain a description of our objects and purposes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Voting
on Proposals. Arrangements, Contracts or Compensation by Directors</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
than as disclosed below, our articles do not restrict directors&#8217; power to (a) vote on a proposal, arrangement or contract in which
the directors are materially interested or (b) to vote compensation to themselves or any other members of their body in the absence of
an independent quorum.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
BCBCA does, however, contain restrictions in this regard. It provides that a director who holds a disclosable interest in a contract
or transaction into which we have entered or proposes to enter is not entitled to vote on any directors&#8217; resolution to approve
that contract or transaction, unless all the directors have a disclosable interest in that contract or transaction, in which case any
or all of those directors may vote on such resolution. A director who holds a disclosable interest in a contract or transaction into
which we have entered or proposes to enter and who is present at the meeting of directors at which the contract or transaction is considered
for approval may be counted in the quorum at the meeting whether or not the director votes on any or all of the resolutions considered
at the meeting. A director or senior officer generally holds a disclosable interest in a contract or transaction if (a) the contract
or transaction is material to our company; (b) we have entered, or proposed to enter, into the contract or transaction, and (c) either
(i) the director or senior officer has a material interest in the contract or transaction or (ii) the director or senior officer is a
director or senior officer of, or has a material interest in, a person who has a material interest in the contract or transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Borrowing
Powers of Directors</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
articles provide that we, if authorized by our directors, may:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">borrow
    money in the manner and amount, on the security, from the sources and on the terms and conditions that they consider appropriate;
    </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">issue
    bonds, debentures and other debt obligations either outright or as security for any liability or obligation of our company or any
    other person and at such discounts or premiums and on such other terms as they consider appropriate; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">guarantee
    the repayment of money by any other person or the performance of any obligation of any other person; and </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">mortgage,
    charge, whether by way of specific or floating charge, grant a security interest in, or give other security on, the whole or any
    part of the present and future assets and undertaking of our company. </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Qualifications
of Directors</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
our articles, a director is not required to hold a share in the capital of the Company as qualification for his or her office but must
be qualified as required by the BCBCA to become, act or continue to act as a director. Our articles contain no provisions regarding retirement
or non-retirement of directors under an age limit requirement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Meetings</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
director holds office until our next annual general meeting or until his office is earlier vacated in accordance with our articles or
with the provisions of the BCBCA. A director appointed or elected to fill a vacancy on our board also holds office until our next annual
general meeting.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
articles and the BCBCA provide that our annual meetings of shareholders must be held at least once in each calendar year and not more
than 15 months after the last annual general meeting at such time and place as our Board may determine. Our directors may, at any time,
call a meeting of our shareholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
our articles, the quorum for the transaction of business at a meeting of our shareholders is two persons who are, present in person or
represent by proxy, shareholders holding, in the aggregate, at least five percent of the issued shares entitled to be voted at the meeting.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Change
in Control</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are no provisions in our articles or in the BCBCA that would have the effect of delaying, deferring or preventing a change in control
of our company, and that would operate only with respect to a merger, acquisition or corporate restructuring involving our Company or
our subsidiaries.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Ownership
Threshold</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
articles or the BCBCA do not contain any provisions governing the ownership threshold above which shareholder ownership must be disclosed.
Securities legislation in Canada, however, requires that we disclose in our information circular for our annual general meeting, holders
who beneficially own more than 10% of our issued and outstanding shares. Most state corporation statutes do not contain provisions governing
the threshold above which shareholder ownership must be disclosed. Upon the effectiveness of this Annual Report, we expect that the United
States federal securities laws will require us to disclose, in our annual report on Form 20-F, holders who own 5% or more of our issued
and outstanding shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>C</i></b></span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="p_048"></span>Material Contracts</i></b></span></td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have not entered into any material contracts other than in the ordinary course of business and other than those described in Item 4.
&#8220;Information on Our Company,&#8221; or elsewhere in this Annual Report.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>D.
    </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="p_049"></span>Exchange
    Controls</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are no governmental laws, decrees, regulations or other legislation, including foreign exchange controls, in Canada which may affect
the export or import of capital or that may affect the remittance of dividends, interest or other payments to non-resident holders of
the Company&#8217;s securities. Any remittances of dividends to United States residents, however, are subject to a withholding tax pursuant
to the Income Tax Act (Canada) and the Canada-U.S. Income Tax Convention (1980), each as amended. Remittances of interest to U.S. residents
entitled to the benefits of such Convention are generally not subject to withholding taxes except in limited circumstances involving
participating interest payments. Certain other types of remittances, such as royalties paid to U.S. residents, may be subject to a withholding
tax depending on all of the circumstances.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>E<i>.
    </i></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="p_050"></span>Taxation</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Certain
Canadian Federal Income Tax Considerations</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following is a general summary of the principal Canadian federal income tax considerations under the Tax Act generally applicable to
purchasers who acquire common shares pursuant to this offering and who, for the purposes of the Tax Act and at all relevant times, beneficially
own such common shares as capital property and deal at arm&#8217;s length and are not affiliated with us and the underwriter (each a
&#8220;Holder&#8221;). Common shares will generally be considered to be capital property to a Holder unless such common shares are held
by such Holder in the course of carrying on a business, or were acquired by such Holder in a transaction or transactions considered to
be an adventure in the nature of trade.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
summary does not apply to a purchaser of common shares (i) that is a &#8220;financial institution&#8221;, as defined in the Tax Act for
purposes of the mark-to-market rules; (ii) an interest in which is or would constitute a &#8220;tax shelter investment&#8221; as defined
in the Tax Act; (iii) that is a &#8220;specified financial institution&#8221; as defined in the Tax Act; (iv) that reports its Canadian
tax results in a currency other than the Canadian currency; or (v) that has or will enter into a &#8220;synthetic disposition arrangement&#8221;
or a &#8220;derivative forward agreement&#8221;, as those terms are defined in the Tax Act, in respect of common shares pursuant to this
offering. All such purchasers should consult their own tax advisors with respect to an investment in common shares. Additional considerations,
not discussed herein, may be applicable to a Holder that is a corporate resident in Canada, and is, or becomes as part of a transaction
or event or series of transactions or events that includes the acquisition of the common shares, controlled by a non-resident corporation
for purposes of the &#8220;foreign affiliate dumping&#8221; rules in section 212.3 of the Tax Act. Such Holders should consult their
tax advisors with respect to the consequences of acquiring common shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
summary is based on the current provisions of the Tax Act and the regulations thereunder, counsel&#8217;s understanding of the current
published administrative practices and assessing policies of the Canada Revenue Agency (the &#8220;CRA&#8221;), and all specific proposals
to amend the Tax Act and the regulations thereunder announced by the Minister of Finance (Canada) prior to the date hereof (&#8220;Tax
Proposals&#8221;). This summary assumes that the Tax Proposals will be enacted in their current form and does not otherwise take into
account or anticipate any changes in the law or in the administrative practices and assessing policies of the CRA, whether by judicial,
governmental or legislative decisions or action, and whether prospective or retroactive in effect, nor does it take into account tax
legislation or considerations of any province or territory of Canada or any jurisdiction other than Canada. No assurances can be given
that the Tax Proposals will be enacted in the form proposed or at all.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
summary is of a general nature only, is not exhaustive of all income tax considerations, and is not intended to be, and should not be
construed to be, legal or tax advice to any particular Holder of the common shares and no representation with respect to the Canadian
tax consequences to any particular Holder is made. The relevant tax considerations applicable to the acquiring, holding and disposing
of common shares pursuant to this offering may vary according to the status of the purchaser, the jurisdiction in which the purchaser
resides or carries on business and the purchaser&#8217;s own particular circumstances. Accordingly, holders should consult with their
own tax advisors with respect to the income tax consequences to them of acquiring, holding or disposing of the common shares.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Residents
of Canada</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following portion of the summary is applicable to a Holder who at all relevant times is resident or deemed to be resident in Canada for
the purposes of the Tax Act and any applicable tax treaty or convention (a &#8220;Canadian Holder&#8221;). Certain Canadian Holders to
whom common shares might not constitute capital property may make the irrevocable election provided by subsection 39(4) of the Tax Act,
in qualifying circumstances, to have the common shares and every other &#8220;Canadian security&#8221; (as defined in the Tax Act) owned
by such Canadian Holder in the taxation year of the election and in all subsequent taxation years deemed to be capital property to the
Holder. Canadian Holders should consult their own tax advisors for advice as to whether an election under subsection 39(4) of the Tax
Act is available and/or advisable in their particular circumstances.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Dividends</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
Canadian Holder will be required to include in computing such Canadian Holder&#8217;s income for a taxation year the amount of any taxable
dividends (including deemed dividends) received on common shares. In the case of a Canadian Holder who is an individual (other than certain
trusts) such dividends will be subject to the gross-up and dividend tax credit rules applicable to taxable dividends received by an individual
from taxable Canadian corporations, including the enhanced gross-up and dividend tax credit for &#8220;eligible dividends&#8221; properly
designated as such by us. There may be restrictions on the ability of the Company to so designate any dividend as an eligible dividend,
and the Company has made no commitments in this regard. Taxable dividends received by such Canadian Holder may give rise to alternative
minimum tax under the Tax Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the case of a Canadian Holder that is a corporation, the amount of any taxable dividends (including deemed dividends) received on common
shares that is included in its income will generally be deductible in computing such Canadian Holder&#8217;s taxable income for that
taxation year. A Canadian Holder that is a &#8220;private corporation&#8221; (as defined in the Tax Act) or any other corporation resident
in Canada and controlled, whether by reason of a beneficial interest in one or more trusts or otherwise, by or for the benefit of an
individual (other than a trust) or a related group of individuals (other than trusts), may be liable to pay a 33 <sup>1</sup>&#8260;<sub>3</sub>%
refundable tax under Part IV of the Tax Act on dividends received on the common shares to the extent that such dividends are deductible
in computing the Canadian Holder&#8217;s taxable income for the taxation year.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Disposition
of Common Shares</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
Canadian Holder who disposes of or is deemed to have disposed of a common share (except to the Company) will generally realize a capital
gain (or capital loss) equal to the amount by which such Canadian Holder&#8217;s proceeds of disposition in respect of the common share
exceeds (or is exceeded by) the aggregate of the adjusted cost base of such common share to the Canadian Holder and any reasonable expenses
associated with the disposition. The cost to a Canadian Holder of a common share acquired pursuant to this offering generally will be
averaged with the adjusted cost base of any other common shares owned by such Canadian Holder as capital property for the purposes of
determining the adjusted cost base of each such common share to such Canadian Holder.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
Canadian Holder will generally be required to include in computing such Canadian Holder&#8217;s income for a taxation year of a disposition,
one-half of the amount of any capital gain (a &#8220;taxable capital gain&#8221;) realized in such taxation year, and subject to and
in accordance with the provisions of the Tax Act, will generally be required to deduct one-half of the amount of any capital loss incurred
by a Canadian Holder (an &#8220;allowable capital loss&#8221;) against taxable capital gains realized by the Canadian Holder in the taxation
year. Allowable capital losses in excess of taxable capital gains realized in a taxation year may generally be deducted by the Canadian
Holder against taxable capital gains realized in any of the three preceding taxation years or any subsequent taxation year, subject to
detailed rules contained in the Tax Act in this regard. Capital gains realized by a Holder who is an individual (other than certain trusts)
may be subject to alternative minimum tax.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
amount of any capital loss realized on the disposition or deemed disposition of a common share by a Canadian Holder that is a corporation
may, in certain circumstances, be reduced by the amount of dividends previously received or deemed to have been received by the Canadian
Holder on such common share to the extent and in the circumstances prescribed by the Tax Act. Similar rules may apply to a corporation
that is a member of a partnership or beneficiary of a trust that owns common shares or that is itself a member of a partnership or a
beneficiary of a trust that owns common shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
Canadian Holder that is, throughout the relevant taxation year, a &#8220;Canadian-controlled private corporation&#8221; (as defined in
the Tax Act) may be liable to pay an additional refundable tax of 6 <sup>2</sup>&#8260;<sub>3</sub>% on its &#8220;aggregate investment
income&#8221; for the taxation year, which is defined to include an amount in respect of taxable capital gains.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Non-Resident
Holders</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following portion of the summary is applicable to a Holder that, at all relevant times for the purposes of the Tax Act and any applicable
tax treaty: (i) is not (and is not deemed to be) a resident in Canada, (ii) does not use or hold (and will not use or hold) and is not
deemed to use or hold the common shares in, or in the course of, carrying on a business in Canada, and (iii) does not carry on an insurance
business in Canada and elsewhere and (iv) is not an &#8220;authorized foreign bank&#8221; as defined in the Tax Act (a &#8220;Non-Canadian
Holder&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
summary does not apply to a Non-Canadian Holder that is subject to the proposed &#8220;treaty shopping&#8221; rule proposed in the 2014
Canadian Federal Budget released on February 11, 2014. Non-Canadian Holders should consult their own tax advisors with respect to the
potential application of these rules to their particular circumstance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Dividends</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividends
paid or credited (or deemed to be paid or credited) on the common shares to a Non-Canadian Holder will generally be subject to withholding
tax under the Tax Act at a rate of 25%, subject to a reduction under the provisions of an applicable tax treaty. For Non-Canadian Holders
who are resident in the United States for purposes of and entitled to the benefits of the Canada-U.S. Tax Treaty, and are the beneficial
owner of such dividends on the common shares (a &#8220;U.S. Holder&#8221;), the Canadian withholding tax will generally be reduced to
the rate of 15%. This rate is further reduced to 5% in the case of such U.S. Holder that is a company for purposes of the Canada-U.S.
Treaty that owns at least 10% of our issued and outstanding voting shares at the time the dividend is paid or deemed to be paid. In addition,
under the Canada United States Income Tax Convention (1980) as amended (the &#8220;Canada-U.S. Treaty&#8221;), dividends may be exempt
from Canadian withholding tax if paid to certain U.S. Holders that are qualifying religious, scientific, literary, educational or charitable
tax-exempt organizations and qualifying trusts, companies, organizations or other arrangements operated exclusively to administer or
provide pension, retirement or employee benefits that are exempt from tax in the U.S. and that have complied with specific administrative
procedures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Disposition
of Common Shares</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
Non-Canadian Holder will not be subject to tax under the Tax Act in respect of a capital gain realized upon the disposition of common
shares unless the common shares are &#8220;taxable Canadian property&#8221; (as defined in the Tax Act) to the Non-Canadian Holder, and
the gain is not otherwise exempt from tax in Canada pursuant to the terms of an applicable tax treaty. Provided the common shares are
listed on a designated stock exchange (which currently includes the Toronto Stock Exchange (&#8220;TSX&#8221;)) at the time of disposition,
the common shares generally will not constitute taxable Canadian property to a Non- Canadian Holder unless at any time during the 60
months immediately preceding the disposition, (i) (a) the Non-Canadian Holder, (b) persons with whom the Non-Canadian Holder does not
deal at arm&#8217;s length, and (c) partnerships in which the Non-Canadian Holder or persons referred to in (b) hold a membership interest
directly or indirectly through one or more partnerships, individually or collectively owned at least 25% of the issued shares of any
class or series of our capital stock and (ii) more than 50% of the fair market value of the common stock of the Company was derived directly
or indirectly from one or any combination of real or immoveable property situated in Canada, &#8220;Canadian resource properties&#8221;
(as defined in the Tax Act), &#8220;timber resource properties&#8221; (as defined in the Tax Act) or an option, interest or right in
such property, whether or not such property exists. For a U.S. Holder, even if the common shares are taxable Canadian property, no Canadian
taxes will generally be payable on a capital gain realized on the disposition of the common shares unless the value of the common shares
is derived principally from real property situated in Canada.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the event the common shares are (or are deemed to be) taxable Canadian property to a Non-Canadian Holder and a capital gain realized
on the disposition of such common shares is not exempt from tax under the Tax Act by virtue of the terms of an applicable tax treaty,
such Non-Resident Holder will realize a capital gain (or capital loss) generally in the circumstances and computed in the manner described
above under &#8220;Certain Canadian Federal Income Tax Considerations for Canadian Holders&#8212;Disposition of Common Shares&#8221;.
A Non-Canadian Holder whose common shares are taxable Canadian property may be required to file a Canadian income tax return reporting
the disposition of such common shares. Non-Canadian Holders whose common shares are taxable Canadian property shouldonsult their own
tax advisors for advice having regard to their particular circumstances.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Eligibility
for Investment</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on the current provisions of the Tax Act and the regulations (the &#8220;Regulations&#8221;) thereunder, provided that the Company&#8217;s
common stock is listed on a &#8220;designated stock exchange&#8221;, as defined in the Tax Act (which currently includes the Toronto
Stock Exchange), on the closing date, common stock acquired under this prospectus will be on that date a &#8220;qualified investment&#8221;
under the Tax Act and the Regulations for a trust governed by a &#8220;registered retirement savings plan&#8221; (&#8220;RRSP&#8221;),
a &#8220;registered retirement income fund&#8221; (&#8220;RRIF&#8221;), a &#8220;tax-free savings account&#8221; (&#8220;TFSA&#8221;),
a &#8220;registered education savings plan&#8221;, a &#8220;deferred profit sharing plan&#8221; or a &#8220;registered disability savings
plan&#8221; (as those terms are defined in the Tax Act).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
that a common share may be a qualified investment for a TFSA, RRSP or RRIF (a &#8220;Registered Plan&#8221;), if the common share is
a &#8220;prohibited investment&#8221; within the meaning of the Tax Act for a Registered Plan, the holder or annuitant of the Registered
Plan, as the case may be, will be subject to penalty taxes as set out in the Tax Act. A common share will generally not be a &#8220;prohibited
investment&#8221; for a Registered Plan if the holder or annuitant, as the case may be, (i) deals at arm&#8217;s length with the company
for the purposes of the Tax Act, and (ii) does not have a &#8220;significant interest&#8221; (as defined in the Tax Act) in the company.
In addition, a common share will not be a &#8220;prohibited investment&#8221; if the common share is &#8220;excluded property&#8221;
as defined in the Tax Act for a Registered Plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchasers
of the common shares should consult their own tax advisers with respect to whether common shares would be prohibited investments having
regard to their particular circumstances.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Certain
United States Federal Income Tax Considerations</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following is a general summary of certain material U.S. federal income tax considerations applicable to a U.S. Holder (as defined below)
arising from and relating to the acquisition, ownership, and disposition of our common shares. Except where noted, this summary deals
only with common stock that is held as a capital asset by a U.S. Holder.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
summary is for general information purposes only and does not purport to be a complete analysis or listing of all potential U.S. federal
income tax consequences that may apply to a U.S. Holder as a result of the acquisition, ownership, and disposition of our common shares.
In addition, this summary does not take into account the individual facts and circumstances of any particular U.S. Holder that may affect
the U.S. federal income tax consequences of the acquisition, ownership, and disposition of common shares. In addition, taxes other than
federal income taxes, such as foreign (in addition to Canadian as discussed above in &#8220;Certain Canadian Federal Income Tax Consequences&#8221;),
state and local taxes, and federal estate and gift taxes, may affect U.S. Holder&#8217;s acquisition, ownership and disposition of our
common shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>This
summary is not intended to be, and should not be construed as, legal or U.S. federal income tax advice with respect to any U.S. Holder.
Each U.S. Holder should consult, and must rely upon, its own tax advisor regarding the U.S. federal income, U.S. state and local, and
foreign tax consequences of the acquisition, ownership, and disposition of our common shares with specific reference to its own tax situation.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>SCOPE
OF THIS SUMMARY</i></b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Authorities</i></b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
summary is based on the Internal Revenue Code of 1986, as amended (the &#8220;Code&#8221;), Treasury regulations (&#8220;Regulations&#8221;)
(whether final, temporary, or proposed), published rulings of the Internal Revenue Service (the &#8220;IRS&#8221;), published administrative
positions of the IRS, the Treaty and U.S. court decisions that are applicable and, in each case, as in effect and available, as of the
date of this prospectus. Any of the authorities on which this summary is based could be changed in a material and adverse manner at any
time, and any such change could be applied on a retroactive basis. This summary does not discuss the potential effects, whether adverse
or beneficial, of any proposed legislation that, if enacted, could be applied on a retroactive basis. The authorities on which this summary
is based are subject to various interpretations. No rulings have been or will be sought from the IRS with respect to the transactions
described herein. Accordingly, there can be no assurance that the IRS will not challenge the views expressed herein or that a court will
not sustain such a challenge.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">&#160;</p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
purposes of this summary, a &#8220;U.S. Holder&#8221; is a beneficial owner of our common shares that, for U.S. federal income tax purposes,
is (a) an individual who is a citizen or resident of the U.S., (b) a corporation, or any other entity classified as a corporation for
U.S. federal income tax purposes, that is created or organized in or under the laws of the U.S., any state in the U.S., or the District
of Columbia, (c) an estate if the income of such estate is subject to U.S. federal income tax regardless of the source of such income,
or (d) a trust if (i) such trust has validly elected to be treated as a U.S. person for U.S. federal income tax purposes or (ii) a U.S.
court is able to exercise primary supervision over the administration of such trust and one or more U.S. persons have the authority to
control all substantial decisions of such trust.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Non-U.S.
Holders</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
purposes of this summary, a &#8220;non-U.S. Holder&#8221; is a beneficial owner of common shares other than a U.S. Holder. This summary
does not address the U.S. federal income tax consequences of the acquisition, ownership, and disposition of our common shares by non-U.S.
Holders. Accordingly, a non-U.S. Holder should consult, and must rely upon, its own tax advisor regarding the U.S. federal income, U.S.
state and local, and foreign tax consequences (including the potential application of and operation of any income tax treaties) of the
acquisition, ownership, and disposition of our common shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">U.S.
Holders Subject to Special U.S. Federal Income Tax Rules Not Addressed</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
summary is general and does not address the U.S. federal income tax consequences of the acquisition, ownership, and disposition of our
common shares by U.S. Holders that are subject to special provisions under the Code, including, but not limited to:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax
    consequences to holders of common shares that are tax-exempt organizations, or qualified retirement plans, individual retirement
    accounts or other tax-deferred accounts; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax
    consequences to holders of common shares that are dealers in securities or currencies or holders that are traders in securities that
    elect to apply a mark-to-market accounting method, financial institutions, insurance companies, real estate investment trusts, or
    regulated investment companies; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax
    consequences to holders of common shares that have a &#8220;functional currency&#8221; other than the U.S. dollar; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax
    consequences to holders of common shares that are liable for the alternative minimum tax under the Code; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax
    consequences to persons holding the common shares as part of a straddle, hedging transaction, conversion transaction, constructive
    sale, or other arrangement involving more than one position; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Holders
    that acquired our common shares in connection with the exercise of employee stock options or otherwise as compensation for services;
    </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax
    consequences to holders of common shares that are held other than as a capital asset within the meaning of Section 1221 of the Code;
    or </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Holders
    of common shares that own (directly, indirectly, or constructively) 10 percent or more of the total combined voting power of all
    classes of our shares entitled to vote. </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.
Holders that are subject to special provisions under the Code, including U.S. Holders described immediately above, should consult, and
must rely upon, their own tax advisors regarding the U.S. federal income tax consequences of the acquisition, ownership, and disposition
of our common shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
an entity that is classified as a partnership for U.S. federal income tax purposes holds our common shares, the U.S. federal income tax
consequences of the acquisition, ownership, and disposition of our common shares to such partnership and the partners of such partnership
generally will depend on the activities of the partnership and the status of such partners. Partners of entities that are classified
as partnerships for U.S. federal income tax purposes should consult, and must rely upon, their own tax advisors regarding the U.S. federal
income tax consequences of the acquisition, ownership, and disposition of our common shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Tax
Consequences Other than U.S. Federal Income Tax Consequences Not Addressed</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
summary does not address the U.S. state and local, U.S. federal estate and gift, or foreign tax consequences to U.S. Holders of the acquisition,
ownership, and disposition of our common shares. Each U.S. Holder should consult, and must rely upon, its own tax advisor regarding the
U.S. state and local, U.S. federal estate and gift, and foreign tax consequences of the acquisition, ownership, and disposition of our
common shares. (See, however, &#8220;Certain Canadian Federal Income Tax Consequences).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
you are considering the purchase of the common shares, you should consult, and must rely upon, your own tax advisors concerning the particular
U.S. federal income tax consequences to you of the purchase, ownership and disposition of the common shares, as well as the consequences
to you arising under the laws of any other taxing jurisdiction.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>U.S.
Federal Income Tax Consequences of the Acquisition, Ownership, and Disposition of Common Shares</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Distributions
on Common Shares</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>General
Taxation of Distributions</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subject
to the &#8220;passive foreign investment company&#8221;, or PFIC, rules discussed below, a U.S. Holder that receives a distribution,
including a constructive distribution, with respect to our common shares will be required to include the amount of such distribution
in gross income as a dividend (without reduction for any Canadian income tax withheld from such distribution) to the extent of our current
or accumulated &#8220;earnings and profits.&#8221; To the extent that a distribution exceeds our current and accumulated &#8220;earnings
and profits,&#8221; such distribution will be treated (a) first, as a tax-free return of capital to the extent of a U.S. Holder&#8217;s
tax basis in the common shares and, (b) thereafter, as gain from the sale or exchange of such common shares. (See &#8220;Disposition
of common shares&#8221; below). Dividends received on the common shares generally will not be eligible for the &#8220;dividends received
deduction&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Reduced
Tax Rates for Certain Dividends</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
dividend paid by us generally will be taxed at the preferential tax rates applicable to long-term capital gains if (a) we are a &#8220;qualified
foreign corporation&#8221; (as defined below), (b) the U.S. Holder receiving such dividend is an individual, estate, or trust, and (c)
such dividend is paid on common shares that have been held by such U.S. Holder for at least 61 days during the 121-day period beginning
60 days before the &#8220;ex-dividend date.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
generally will be a &#8220;qualified foreign corporation&#8221; under Section 1(h)(11) of the Code (a QFC) if (a) we were incorporated
in a possession of the U.S., (b) we are eligible for the benefits of the Treaty, or (c) the common shares are readily tradable on an
established securities market in the U.S. However, even if we satisfy one or more of such requirements, we will not be treated as a QFC
if we are a PFIC for the taxable year during which we pay a dividend or for the preceding taxable year.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
discussed herein, we believe that we were a PFIC for previous taxable years, expect that we will be a PFIC for the current taxable year
and may be a PFIC in subsequent taxable years. (See &#8220;Passive Foreign Investment Company&#8221; below). Accordingly, we do not expect
to be a QFC for the current taxable year and may not be a QFC in subsequent taxable years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Distributions
Paid in Foreign Currency</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
amount of a distribution received on the common shares in foreign currency generally will be equal to the U.S. dollar value of such distribution
based on the exchange rate applicable on the date of receipt. A U.S. Holder that does not convert foreign currency received as a distribution
into U.S. dollars on the date of receipt generally will have a tax basis in such foreign currency equal to the U.S. dollar value of such
foreign currency on the date of receipt. Such a U.S. Holder generally will recognize ordinary income or loss on the subsequent sale or
other taxable disposition of such foreign currency (including an exchange for U.S. dollars).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Disposition
of Common Shares</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
U.S. Holder will recognize gain or loss on the sale or other taxable disposition of our common shares in an amount equal to the difference,
if any, between (a) the amount of cash plus the fair market value of any property received and (b) such U.S. Holder&#8217;s adjusted
tax basis in the common shares sold or otherwise disposed of. Subject to the PFIC rules discussed below, any such gain or loss generally
will be capital gain or loss, which will be long-term capital gain or loss if the common shares are held for more than one year.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Preferential
tax rates apply to long-term capital gains of a U.S. Holder that is an individual, estate, or trust. Deductions for capital losses are
subject to significant limitations under the Code.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Foreign
Tax Deduction or Credit</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
U.S. Holder that pays (whether directly or through withholding) Canadian income tax with respect to dividends received on our common
shares generally will be entitled, at the election of such U.S. Holder, to receive either a deduction or a credit for such Canadian income
tax paid. Generally, a credit will reduce a U.S. Holder&#8217;s U.S. federal income tax liability on a dollar-for-dollar basis, whereas
a deduction will reduce a U.S. Holder&#8217;s income subject to U.S. federal income tax. This election is made on a year-by-year basis
and applies to all foreign taxes paid (whether directly or through withholding) by a U.S. Holder during a taxable year.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Complex
limitations apply to the foreign tax credit, including the general limitation that the credit cannot exceed the proportionate share of
a U.S. Holder&#8217;s U.S. federal income tax liability that such U.S. Holder&#8217;s &#8220;foreign source&#8221; taxable income bears
to such U.S. Holder&#8217;s worldwide taxable income. In applying this limitation, a U.S. Holder&#8217;s various items of income and
deduction must be classified, under complex rules, as either &#8220;foreign source&#8221; or &#8220;U.S. source.&#8221; In addition,
this limitation is calculated separately with respect to specific categories of income (including &#8220;passive income,&#8221; &#8220;general
income,&#8221; and certain other categories of income). Gain or loss recognized by a U.S. Holder on the sale or other taxable disposition
of common shares and foreign currency gains generally will be treated as &#8220;U.S. source&#8221; for purposes of applying the foreign
tax credit rules.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividends
received on the common shares generally will be treated as &#8220;foreign source&#8221; and generally will be categorized as &#8220;passive
income&#8221; or, in the case of certain U.S. Holders, &#8220;general income&#8221; for purposes of applying the foreign tax credit rules.
The foreign tax credit rules are complex, and each U.S. Holder should consult, and must rely upon, its own tax advisor regarding the
foreign tax credit rules.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Information
Reporting; Backup Withholding Tax</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Generally,
information reporting requirements will apply to all payments made within the United States or by a U.S. payor or U.S. middleman, of
dividends on, or proceeds arising from the sale or other taxable disposition of our common shares, unless you are an exempt recipient,
such as a corporation. Additionally, if you fail to provide your taxpayer identification number, or in the case of dividend payments,
fail either to report in full dividend income or to make certain certifications, you may be subject to backup withholding at the rate
of 28 percent.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
amounts withheld under the backup withholding rules will be allowed as a refund or a credit against your U.S. federal income tax liability
provided the required information is timely furnished to the IRS. Each U.S. Holder should consult with and rely upon its own tax advisor
regarding the information reporting and backup withholding tax rules.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Medicare
Tax</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
taxable years beginning after December 31, 2012, a U.S. Holder that is an individual or estate, or a trust that does not fall into a
special class of trusts that is exempt from such tax, will be subject to a 3.8% tax (the &#8220;Medicare Tax&#8221;) on the lesser of
(a) the U.S. Holder&#8217;s &#8220;net investment income&#8221; in the case of individuals, and the &#8220;undistributed net investment
income&#8221; in the case of estates and trusts, for the relevant taxable year, and (b) the excess of the U.S. Holder&#8217;s modified
adjusted gross income for the taxable year over a certain threshold (which in the case of individuals will be between $125,000 and $250,000,
depending on the individual&#8217;s circumstances). A U.S. Holder&#8217;s net investment income will generally include its income from
dividends, interest, rents, royalties and annuities and its net gains from the disposition of the common stock, unless such interest
income or net gains are derived in the ordinary course of the conduct of a trade or business (other than a trade or business that consists
of certain passive or trading activities). See the discussion below under &#8220;Passive Foreign Investment Company&#8221; regarding
application of Medicare Tax to PFICs. If you are a U.S. Holder that is an individual, estate or trust, you should consult with, and must
rely upon, your tax advisors regarding the applicability of the Medicare tax to your income and gains in respect of your investment in
our common stock.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Foreign
Asset Reporting</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
U.S. Holders who are individuals (and under proposed regulations, certain entities) may be required to report information relating to
an interest in our ordinary shares, subject to certain exceptions (including an exception for shares held in accounts maintained by U.S.
financial institutions). U.S. Holders are urged to consult with, and must rely upon, their tax advisors regarding their information reporting
obligations, if any, with respect to their ownership and disposition of our ordinary shares.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Passive
Foreign Investment Company</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
generally will be a PFIC under Section 1297(a) of the Code if, for a taxable year, (a) 75 percent or more of our gross income for such
taxable year is passive income, or (b) on average, 50 percent or more of the assets held by us either produce passive income or are held
for the production of passive income, based on the fair market value of such assets (or on the adjusted tax basis of such assets, if
we are not publicly traded and make an election). &#8220;Passive income&#8221; includes, for example, dividends, interest, certain rents
and royalties, certain gains from the sale of stock and securities, excess of foreign currency gains over foreign currency losses and
certain gains from commodities transactions.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
purposes of the PFIC income test and asset test described above, if we own, directly or indirectly, 25 percent or more of the total value
of the outstanding shares of another foreign corporation, we will be treated as if we (a) held a proportionate share of the assets of
such other foreign corporation, and (b) received directly a proportionate share of the income of such other foreign corporation. In addition,
for purposes of the PFIC income test and asset test described above, &#8220;passive income&#8221; does not include any interest, dividends,
rents, or royalties that are received or accrued by us from a &#8220;related person&#8221; (as defined in Section 954(d)(3) of the Code),
to the extent such items are properly allocable to the income of such related person that is not passive income. Finally, if a foreign
corporation that subject to the accumulated earnings tax and would otherwise be a PFIC owns 25% of more of the stock, by value, of a
U.S. corporation, in determining whether such a foreign corporation is a PFIC, the stock of the U.S. subsidiary is not treated as a passive
asset, and any income received with respect to that stock is not treated as passive income.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because
we are a clinical-stage biopharmaceutical company which has not yet recognized significant operating income and our gross income consists
mostly of interest, we have been a PFIC for previous taxable years. We may also be a PFIC in the current taxable year as well as future
taxable years until we generate significant operating income. A U.S. Holder can avoid the adverse U.S. federal income tax consequences
of holding shares in a PFIC by making a QEF Election (see &#8220;QEF Election&#8221;, below). Under a QEF Election, generally, an electing
U.S. Holder will be required each taxable year in which we are a PFIC to recognize, as ordinary income, a pro rata share of our earnings,
and to recognize, as capital gain, a pro rata share of our net capital gain. Accordingly, because we expect that we only will be a PFIC
in taxable years in which we do not generate any net income, an electing U.S. Holder would not have any income inclusions as a result
of the QEF Election. Furthermore, in any taxable year in which we generate significant operating income, we may cease to be a PFIC and
the QEF Election will not be applicable.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
determination of whether we were, or will be, a PFIC for a taxable year depends, in part, on the application of complex U.S. federal
income tax rules, which are subject to various interpretations. In addition, whether we will be a PFIC for the current taxable year and
each subsequent taxable year depends on our assets and income over the course of each such taxable year and, as a result, cannot be predicted
with certainty as of the date of this prospectus. Accordingly, there can be no assurance that the IRS will not challenge the determination
made by us concerning our PFIC status or that we were not, or will not be, a PFIC for any taxable year.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Default
PFIC Rules Under Section 1291 of the Code</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
we are a PFIC, the U.S. federal income tax consequences to a U.S. Holder of the acquisition, ownership, and disposition of common shares
will depend on whether such U.S. Holder makes an election to treat us as a &#8220;qualified electing fund&#8221; or &#8220;QEF&#8221;
under Section 1295 of the Code (a QEF Election) or a mark-to-market election under Section 1296 of the Code (a Mark-to-Market Election).
A U.S. Holder that does not make either a QEF Election or a Mark-to-Market Election will be referred to in this summary as a &#8220;Non-Electing
U.S. Holder.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
Non-Electing U.S. Holder will be subject to the rules of Section 1291 of the Code with respect to (a) any gain recognized on the sale
or other taxable disposition of common shares, and (b) any excess distribution received on the common shares. A distribution generally
will be an &#8220;excess distribution&#8221; to the extent that such distribution (together with all other distributions received in
the current taxable year) exceeds 125 percent of the average of actual distributions received during the three preceding taxable years
(or during a U.S. Holder&#8217;s holding period for the common shares, if shorter).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
Section 1291 of the Code, any gain recognized on the sale or other taxable disposition of our common shares, and any excess distribution
received on our common shares, must be ratably allocated to each day in a Non-Electing U.S. Holder&#8217;s holding period for such common
shares. The amount of any such gain or excess distribution allocated to prior years of such Non-Electing U.S. Holder&#8217;s holding
period for the common shares (other than years prior to our first taxable year beginning after December 31, 1986 for which we were not
a PFIC) will be subject to U.S. federal income tax at the highest tax rate applicable to ordinary income in each such prior year. A Non-Electing
U.S. Holder will be required to pay interest on the resulting tax liability for each such prior year, calculated as if such tax liability
had been due in each such prior year. Such a Non-Electing U.S. Holder that is not a corporation must treat any such interest paid as
&#8220;personal interest,&#8221; which is not deductible. The amount of any such gain or excess distribution allocated to the current
year of such Non-Electing U.S. Holder&#8217;s holding period for the common shares will be treated as ordinary income in the current
year, and no interest charge will be incurred with respect to the resulting tax liability for the current year. In addition, dividend
distributions made to a U.S. Holder will not qualify for preferential rates of taxation, as discussed above under &#8220;Reduced Tax
Rates for Certain Dividends.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
we are a PFIC for any taxable year during which a Non-Electing U.S. Holder holds our common shares, we will continue to be treated as
a PFIC with respect to such Non-Electing U.S. Holder, regardless of whether we cease to be a PFIC in one or more subsequent taxable years
(&#8220;Once a PFIC, Always a PFIC Rule&#8221;). A Non-Electing U.S. Holder may terminate this deemed PFIC status by electing to recognize
gain (which will be taxed under the rules of Section 1291 of the Code discussed above) as if such common shares were sold for their fair
market value on the last day of the last taxable year for which we were a PFIC (&#8220;Deemed Sale Election&#8221;). If we continue to
be a PFIC following a Deemed Sale Election, in order to make the Deemed Sale Election, the Non-Electing Shareholder must also make a
QEF Election (discussed below).</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Finally,
if we are a PFIC and own shares of another foreign corporation that also is a PFIC, under certain indirect ownership rules, a disposition
by us of the shares of such other foreign corporation or a distribution received by us from such other foreign corporation generally
will be treated as an indirect disposition by a U.S. Holder or an indirect distribution received by a U.S. Holder, subject to the rules
of Section 1291 of the Code discussed above. To the extent that gain recognized on the actual disposition by a U.S. Holder of our common
shares or income recognized by a U.S. Holder on an actual distribution received on our common shares was previously subject to U.S. federal
income tax under these indirect ownership rules, such amount generally should not be subject to U.S. federal income tax.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>QEF
Election</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
U.S. Holder that makes a timely QEF Election generally will not be subject to the rules of Section 1291 of the Code as discussed above.
A U.S. Holder that makes a timely QEF Election generally will recognize capital gain or loss on the sale or other taxable disposition
of our common shares. Furthermore, for each taxable year in which we are a PFIC, an electing U.S. Holder will recognize, for U.S. federal
income tax purposes, such U.S. Holder&#8217;s pro rata share of (a) our net capital gain, which will be taxed as long-term capital gain
to such U.S. Holder, and (b) and our ordinary earnings, which will be taxed as ordinary income to such U.S. Holder. Accordingly, an electing
U.S. Holder would not have any income inclusions as a result of the QEF Election so long as we do not generate any net income. Generally,
&#8220;net capital gain&#8221; is the excess of (a) net long-term capital gain over (b) net short-term capital loss, and &#8220;ordinary
earnings&#8221; are the excess of (a) &#8220;earnings and profits&#8221; over (b) net capital gain. A U.S. Holder that makes a QEF Election
will include such U.S. Holder&#8217;s pro rata share of our net capital gain and ordinary earnings for each taxable year in which we
are a PFIC, even though such amounts may not be distributed to such U.S. Holder by us. A U.S. Holder that makes a QEF Election may, subject
to certain limitations, elect to defer payment of current U.S. federal income tax on such amounts, subject to an interest charge. If
such U.S. Holder is not a corporation, any such interest paid will be treated as &#8220;personal interest,&#8221; which is not deductible.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
U.S. Holder that makes a timely QEF Election generally (a) may receive a tax-free distribution from us to the extent that such distribution
represents our &#8220;earnings and profits&#8221; that were previously included in income by the U.S. Holder because of such QEF Election,
and (b) will adjust such U.S. Holder&#8217;s tax basis in our common shares to reflect the amount included in income or allowed as a
tax-free distribution because of such QEF Election. A QEF Election generally will be &#8220;timely&#8221; if it is made for the first
year in a U.S. Holder&#8217;s holding period for our common shares in which we are a PFIC. In this case, a U.S. Holder may make a timely
QEF Election by filing the appropriate QEF Election documents with such U.S. Holder&#8217;s U.S. federal income tax return for such first
year.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
we were a PFIC in a prior year in a U.S. Holder&#8217;s holding period for the common shares and we continue to be a PFIC, then in order
to purge the taint of the Once a PFIC, Always a PFIC Rule, such U.S. Holder must make a QEF Election and a Deemed Sale Election (discussed
above). A Deemed Sale Election in this circumstance will require the U.S. Holder to recognize gain (which will be taxed under the rules
of Section 1291 of the Code discussed above) as if the common shares were sold on the qualification date for an amount equal to the fair
market value of the common shares on the qualification date. The &#8220;qualification date&#8221; is the first day of the first taxable
year in which we were a QEF with respect to such U.S. Holder. Technically, a QEF Election can be made for any taxable year, regardless
of the prior PFIC status of a foreign corporation. However, if the QEF Election is not made for first year of the U.S. Holder&#8217;s
holding period, and no Deemed Sale Election is made, both the QEF rules and the excess distribution rules of Section 1291 (discussed
above) apply simultaneously because the PFIC taint remains. Thus, if we cease to be a PFC, QEF inclusions continue to be required, earnings
from post-PFIC years continue to be tainted, distributions during post-PFIC years are subject to the excess distribution rules (to the
extent not previously taxed under the QEF rules), and gain on disposition is treated as an excess distribution. Finally, under very limited
circumstances, a U.S. Holder may make a retroactive QEF Election if such U.S. Holder failed to file the QEF Election documents in a timely
manner.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
QEF Election will apply to the taxable year for which such QEF Election is made and to all subsequent taxable years, unless such QEF
Election is invalidated or terminated or the IRS consents to revocation of such QEF Election. If a U.S. Holder makes a QEF Election and,
in a subsequent taxable year, we cease to be a PFIC, the QEF Election will remain in effect (although it will not be applicable) during
those taxable years in which we are not a PFIC. Accordingly, if we become a PFIC in another subsequent taxable year, the QEF Election
will be effective and the U.S. Holder will be subject to the QEF rules described above during any such subsequent taxable year in which
we qualify as a PFIC. In addition, the QEF Election will remain in effect (although it will not be applicable) with respect to a U.S.
Holder even after such U.S. Holder disposes of all of such U.S. Holder&#8217;s direct and indirect interest in our common shares. Accordingly,
if such U.S. Holder reacquires an interest in our common stock, such U.S. Holder will be subject to the QEF rules described above for
each taxable year in which we were a PFIC.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the event we are a PFIC, we will satisfy record keeping requirements that apply to a QEF and supply U.S. Holders with information that
such U.S. Holders require to report under the QEF rules. Each U.S. Holder should consult its own tax advisor regarding the availability
of, and procedure for making, a QEF Election.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Mark-to-Market
Election</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
U.S. Holder may make a Mark-to-Market Election only if our common shares are marketable stock. Our common shares generally will be &#8220;marketable
stock&#8221; if the common shares are regularly traded on a qualified exchange or other market. For this purpose, a &#8220;qualified
exchange or other market&#8221; includes (a) a national securities exchange that is registered with the U.S. Securities and Exchange
Commission, (b) the national market system established pursuant to section 11A of the Securities and Exchange Act of 1934, or (c) a foreign
securities exchange that is regulated or supervised by a governmental authority of the country in which the market is located, provided
that (i) such foreign exchange has trading volume, listing, financial disclosure, surveillance, and other requirements designed to prevent
fraudulent and manipulative acts and practices, remove impediments to and perfect the mechanism of a free, open, fair, and orderly market,
and protect investors (and the laws of the country in which the foreign exchange is located and the rules of the foreign exchange ensure
that such requirements are actually enforced), and (ii) the rules of such foreign exchange effectively promote active trading of listed
stocks. If the common shares are traded on such a qualified exchange or other market, the common shares generally will be &#8220;regularly
traded&#8221; for any calendar year during which the common shares are traded, other than in <i>de minimis</i> quantities, on at least
15 days during each calendar quarter.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
Mark-to-Market Election applies to the taxable year in which such Mark-to-Market Election is made and to each subsequent taxable year,
unless our common shares cease to be &#8220;marketable stock&#8221; or the IRS consents to revocation of such election. Each U.S. Holder
should consult, and must rely upon, its own tax advisor regarding the availability of, and procedure for making, a Mark-to-Market Election.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
U.S. Holder that makes a Mark-to-Market Election generally will not be subject to the rules of Section 1291 of the Code discussed above.
However, if a U.S. Holder makes a Mark-to-Market Election after the beginning of such U.S. Holder&#8217;s holding period for the common
shares and such U.S. Holder has not made a timely QEF Election, the rules of Section 1291 of the Code discussed above will apply to certain
dispositions of, and distributions on, our common shares. A U.S. Holder that makes a Mark-to-Market Election will include in ordinary
income, for each taxable year in which we are a PFIC, an amount equal to the excess, if any, of (a) the fair market value of the common
shares as of the close of such taxable year over (b) such U.S. Holder&#8217;s adjusted tax basis in such common shares. A U.S. Holder
that makes a Mark-to-Market Election will be allowed a deduction in an amount equal to the lesser of (a) the excess, if any, of (i) such
U.S. Holder&#8217;s adjusted tax basis in the common shares over (ii) the fair market value of such common shares as of the close of
such taxable year or (b) the excess, if any, of (i) the amount included in ordinary income because of such Mark-to-Market Election for
prior taxable years over (ii) the amount allowed as a deduction because of such Mark-to-Market Election for prior taxable years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
U.S. Holder that makes a Mark-to-Market Election generally will adjust such U.S. Holder&#8217;s tax basis in the common shares to reflect
the amount included in gross income or allowed as a deduction because of such Mark-to-Market Election. In addition, upon a sale or other
taxable disposition of our common shares, a U.S. Holder that makes a Mark-to-Market Election will recognize ordinary income or loss (not
to exceed the excess, if any, of (a) the amount included in ordinary income because of such Mark-to-Market Election for prior taxable
years over (b) the amount allowed as a deduction because of such Mark-to-Market Election for prior taxable years).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>U.S.
Tax Return Filing Requirements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, all U.S. Holders (including certain deemed U.S. Holders) may be required to file annual tax returns (including IRS Form 8621)
containing such information as the U.S. Treasury may require. For example, if a U.S. Holder owns ordinary shares during any year in which
we are classified as a PFIC and the U.S. Holder recognizes gain on a disposition of our ordinary shares or receives distributions with
respect to our ordinary shares, the U.S. Holder generally will be required to file an IRS Form 8621 with respect to the Company, generally
with the U.S. Holder&#8217;s federal income tax return for that year. The failure to file this form when required could result in substantial
penalties.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Medicare
Tax</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Regulations
issued under Section 1411 of the Code address the application of the Medicare Tax in the PFIC context. An inclusion from a PFIC as to
which a QEF Election is in effect will not be taken into account as net investment income for purposes of the Medicare Tax. Instead,
actual distributions out of previously taxed income will be treated as net investment income and taxable to U.S. Holders for purposes
of the Medicare Tax, even though such distributions are excluded from gross income for regular income tax purposes. A U.S. Holder that
is an individual, a trust, or an estate can elect to reflect the same inclusions in net investment income for Medicare Tax purposes as
the inclusions taken into account for income tax purposes. The election is generally irrevocable. To the extent that an excess distribution
under Section 1291 of the Code is allocated to prior years in a U.S. Holder&#8217;s holding period during which we are a PFIC, the applicability
of the Medicare Tax to such distributions is unclear. Each U.S. Holder should consult, and must rely upon, its own tax advisor regarding
the application of the Medicare Tax in the PFIC context.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
PFIC rules are complex, and each U.S. Holder should consult its own tax advisor regarding the PFIC rules and how the PFIC rules may affect
the U.S. federal income tax consequences of the acquisition, ownership, and disposition of common shares.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>F.
    </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="p_051"></span>Dividends
    and Paying Agents</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have not paid any dividends on our outstanding common shares to date. Holders of our common shares will be entitled to receive dividends,
if, as and when declared by our Board out of profits, capital or otherwise. There are no restrictions that could prevent us from paying
dividends on our common shares except that we may not pay dividends if that payment would render us insolvent.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>G<i>.
    </i></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="p_052"></span>Statement
    by Experts</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>H.
    </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="p_053"></span>Documents
    on Display</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
the effectiveness of this Annual Report, we will be subject to the informational requirements of the Exchange Act. You may read and copy
any of our reports and other information we file with the SEC and obtain copies upon payment of any prescribed fees from the Public Reference
Room maintained by the SEC at 100 F Street, N.E., Washington, D.C. 20549. In addition, the SEC maintains a website that contains reports
and other information regarding registrants that file electronically with the SEC at http://www.sec.gov. The public may obtain information
on the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>I<i>.
    </i></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="p_054"></span>Subsidiary
    Information</i></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    11. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_055"></span>QUANTITATIVE
    INFORMATION ABOUT MARKET RISK</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
required for smaller reporting companies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    12. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_056"></span>DESCRIPTION
    OF SECURITIES OTHER THAN EQUITY SECURITIES</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_058"></span>PART
II</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    13. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_057"></span>DEFAULTS,
    DIVIDEND ARREARAGES AND DELINQUENCIES</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt">&#160;</div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    14. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_059"></span>MATERIAL
    MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    15. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_060"></span>CONTROLS
    AND PROCEDURES</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(a)
Disclosure Controls and Procedures</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">
<span style="background-color: white">Our management, with the participation
of our Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of our disclosure controls and procedures
(as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of December 31, 2023, or the Evaluation Date. Based
on such evaluation, those officers have concluded that, as of the Evaluation Date, our disclosure controls and procedures are not effective
in recording, processing, summarizing and reporting, on a timely basis, information required to be included in periodic filings under
the Exchange Act and that such information is accumulated and communicated to management, including our principal executive and financial
officers,&#160;as appropriate to allow timely decisions regarding required disclosure. In particular, we identified material weaknesses
in internal control over financial reporting, as discussed below.</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(b)
Management&#8217;s Annual Report on Internal Control over Financial Reporting</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined
in Rule 13a-15(f) under the Exchange Act. Our management conducted an assessment of the effectiveness of our internal control over financial
reporting as of December 31, 2023 based on the criteria set forth in Internal Control&#8212;Integrated Framework (2013) issued by the
Committee of Sponsoring Organizations of the Treadway Commission (2013 framework). Based on that assessment, our management concluded
that our internal control over financial reporting was not effective as of December 31, 2023 due to ineffective controls over the following reporting areas to be material weaknesses:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
                                            written accounting policies and documentation of management&#8217;s consideration of the
                                            accounting treatment and implications over significant unusual transactions, including complex
                                            accounting associated with intangible assets, were limited and resulted in ineffective monitoring
                                            of financial reporting,</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due
                                            to our size and stage of development, segregation of all conflicting duties may not always
                                            be possible and may not be economically feasible. During the year, we lacked sufficient review
                                            procedures and segregation of duties such that a proper review had not been performed by
                                            someone other than preparer, including manual journal entries, and that process documentation
                                            is lacking for review and monitoring controls over financial statements close process and
                                            financial reporting.&#160;</span></td></tr></table>

<p style="font: 11pt/107% Aptos; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(c)
Attestation Report of the Registered Public Accounting Firm</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
Annual Report on Form 20-F does not include an attestation report of our independent registered public accounting firm regarding internal
control over financial reporting due to an exemption for emerging growth companies provided in the JOBS Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(d)
Changes in Internal Control over Financial Reporting</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">
There has been no change in the Company&#8217;s internal control over financial
reporting during the year ended December 31, 2023 that has materially affected, or is reasonably likely to materially affect, the company&#8217;s
internal control over financial reporting. Management will continue to monitor and evaluate the effectiveness of our internal controls
and procedures over financial reporting on an ongoing basis and are committed to taking further action and implementing additional improvements
as necessary.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    16. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_061"></span>[RESERVED]</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_062"></span>ITEM
    16A.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>AUDIT
    COMMITTEE FINANCIAL EXPERT</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Audit Committee is comprised of Harold Wolkin, Niv Shirazi and Stefania Szabo, and is chaired by Harold Wolkin. Our Board has determined
that Harold Wolkin is an audit committee financial expert and that each of the other members of the committee is financially literate.
Each of the members of the audit committee meets the independence requirements for directors, including the heightened independence standards
for members of the Audit Committee under Rule 10A-3 under the Exchange Act, the Nasdaq Stock Market and NI 52-110.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Wolkin&#8217;s experience that qualifies him as a financial expert are set forth under Item 6.A.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_063"></span>ITEM 16B</b></span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> CODE OF ETHICS</b></span></td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has adopted home country practice as permitted by Nasdaq rules and is therefore not required to adopt a code of ethics. However, the Company intends to adopt a code of ethics by the end of 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    16C. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_064"></span>PRINCIPAL
                                            ACCOUNTANT FEES AND SERVICES</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reliant
CPA PC (&#8220;Reliant&#8221;) has served as our principal independent registered public accounting firm for the years ended December
31, 2023 and 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table provides information regarding fees paid or to be paid by us to Reliant.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Year Ended December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">(Canadian Dollars)</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2022</b></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Audit fees (1)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">81,288</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Audit-related fees (2)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">40,066</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Tax fees (3)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">All other fees</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">20,141</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">20,173</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">141,495</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">101,365</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audit
    fees consist of professional services provided in connection with the audit of our annual financial statements.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audit-related
    fees consist of services in connection with our initial public offering.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax
    fees consist of fees for professional services for tax compliance, tax advice, and tax audits.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Pre-Approval
of Auditors&#8217; Compensation</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Audit Committee has a pre-approval policy for the engagement of our independent registered public accounting firm to perform certain
audit and non-audit services. Pursuant to this policy, which is designed to assure that such engagements do not impair the independence
of our auditors, the Audit Committee pre-approves annually a catalog of specific audit and non-audit services in the categories of audit
services, audit-related services and tax services that may be performed by our independent registered public accounting firm. If a type
of service, that is to be provided by our auditors, has not received such general pre-approval, it will require specific pre-approval
by our Audit Committee. The policy prohibits retention of the independent registered public accounting firm to perform the prohibited
non-audit functions defined in applicable SEC rules.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    16D.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="p_065"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EXEMPTIONS
    FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    16E. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_066"></span>PURCHASES
    OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    16F.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_067"></span>CHANGE
    IN REGISTRANT&#8217;S CERTIFYING ACCOUNTANT</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s external auditor is Reliant CPA PC, who have prepared an independent auditor&#8217;s report dated April 2, 2024, in respect
of the Company&#8217;s consolidated financial statements with accompanying notes for the years ended December 31, 2023 and 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s previous external auditor was BF Borgers CPA PC, who have prepared an independent auditor&#8217;s report dated May 2,
2022, in respect of the Company&#8217;s financial statements with accompanying notes for the year ended December 31, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 16, 2023, the Company requested from BF Borgers that it resign as the Company&#8217;s independent auditors. The request was approved
by the Company&#8217;s Audit Committee. There were no disagreements with BF Borgers on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of BF Borgers,
would have caused it to make reference to the subject matter of the disagreement(s) in connection with its audit report.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
January 16, 2023, the Company appointed Reliant CPA PC as its independent auditors. Prior to the engagement of the newly appointed auditor,
the Company did not consult the newly appointed independent auditor regarding the application of any accounting principle.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    16G. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_068"></span>CORPORATE
    GOVERNANCE</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a foreign private issuer, we are permitted, and therefore follow certain home country corporate governance practices instead of
those otherwise required by the Nasdaq for domestic U.S. issuers. Following our home country governance practices as opposed to the
requirements that would otherwise apply to a U.S. company listed on The Nasdaq Capital Market may provide less protection to you
than what is accorded to investors under the Nasdaq Rules applicable to domestic U.S. issuers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accordingly,
we have elected to follow, among others, the provisions, rather than the Nasdaq Rules, with respect to the following requirements:&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Distribution
    of periodic reports to shareholders; proxy solicitation.</i>&#160;As opposed to the Nasdaq Rules, which require listed issuers to
    make such reports available to shareholders in one of a number of specific manners, Israeli law does not require us to distribute
    periodic reports directly to shareholders, and the generally accepted business practice in Israel is not to distribute such reports
    to shareholders but to make such reports available through a public website. In addition to making such reports available on a public
    website, we currently make our audited financial statements available to our shareholders at our offices and will only mail such
    reports to shareholders upon request. As a foreign private issuer, we are generally exempt from the SEC&#8217;s proxy solicitation
    rules.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Quorum</i>.
    While the Nasdaq Rules require that the quorum for purposes of any meeting of the holders of a listed Company&#8217;s common voting
    stock, as specified in the Company&#8217;s bylaws, be no less than 33 1/3% of the Company&#8217;s outstanding issued and outstanding
    share capital, under Canadian law, a company is entitled to determine in its articles of association the number of shareholders and
    percentage of holdings required for a quorum at a shareholders meeting. Our amended and restated articles of association provides
    that a quorum of shareholders holding at least 5% of the issued shares entitled to be voted at the meeting.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Code
    of Conduct.</i> Nasdaq Rules require that the Company adopt a code of conduct applicable to all directors, officers and employees.
    Canadian law has no such requirement. The Company intends to adopt a code of conduct by the end of 2024.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    16H. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_069"></span>MINE
    SAFETY DISCLOSURE</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    16I. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="p_070"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>DISCLOSURE
    REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS.</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
  </b></span><b>16J.</b></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_071"></span> INSIDER TRADING POLICIES</b></span></td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company does not have an insider trading policy as such policy is not required under Canadian law.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM</b></span><b>
  16K.</b></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_072"></span> CYBERSECURITY</b></span></td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cybersecurity
Risk Management and Strategy </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
recognize the importance of timely and appropriately assessing, preventing, identifying and managing risks associated with Cybersecurity
Threats, as such term is defined in Form 20-F, Part II, Item 16K(a). These risks include, among other things, potential operational risks;
intellectual property theft; fraud; extortion; harm to associates and customers; violation of privacy and other litigation and legal
risk; and reputational risks.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
date, we have encountered no Cybersecurity Threats and have not implemented any specific policies with respect to any such threats. Our
management considers Cybersecurity Threat risks alongside other company risks as part of our overall risk assessment process.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">However,
we intend to adopt in the near future cybersecurity processes, technologies and controls to aid in our efforts to assess, prevent, identify
and manage such risks.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_073"></span>PART
III</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    17 </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_074"></span>FINANCIAL
    STATEMENTS</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have elected to provide financial statements and related information pursuant to Item 18.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    18 </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_075"></span>FINANCIAL
    STATEMENTS</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
consolidated financial statements and the related notes required by this Item are included in this Annual Report beginning on page F-1.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM
    19 </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_076"></span>EXHIBITS</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following exhibits are included in the Annual Report on Form 20-F:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EXHIBIT
INDEX</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.75in"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibit
                                            </b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number</b></span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibit
    Description</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315224009284/ex1-1.htm" style="-sec-extract: exhibit">Form of Underwriting Agreement (1)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315222014288/ex1-3.htm" style="-sec-extract: exhibit">Certificate of Amalgamation (2)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315222014288/ex4-1.htm" style="-sec-extract: exhibit">Business Combination Agreement (2)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.3</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315222014288/ex4-2.htm" style="-sec-extract: exhibit">First Amendment to Business Combination Agreement (2)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.4</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315222014288/ex4-3.htm" style="-sec-extract: exhibit">Second Amendment to Business Combination Agreement (2)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315222014288/ex1-1.htm" style="-sec-extract: exhibit">Notice of Articles of the Company (2)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315224005805/ex99-1.htm" style="-sec-extract: exhibit">Amended and Restated Articles of the Company (3)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315224009284/ex4-1.htm" style="-sec-extract: exhibit">Form of Series A Warrant (1)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315224009284/ex4-2.htm" style="-sec-extract: exhibit">Form of Series B Warrant (1)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315224009284/ex4-3.htm" style="-sec-extract: exhibit">Form of Pre-funded Warrant (1)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315222014288/ex4-4.htm" style="-sec-extract: exhibit">Consulting Agreement dated June 29, 2021, by and between the Company and Yiftah Ben Yaackov (2)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.4</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315222014288/ex4-7.htm" style="-sec-extract: exhibit">License Assignment dated November 24, 2019, between Dalia Bzizinsky and B.Y.B.Y Investments and Promotions Ltd. (2)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.5</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315222014288/ex4-8.htm" style="-sec-extract: exhibit">Lease dated May 1, 2020, between Dalia Bzizinsky and Cannasoft Pharma Ltd. (2)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.6</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315222014288/ex4-10.htm" style="-sec-extract: exhibit">Trust Declaration dated as of October 1, 2020 (2)</a></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.8</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315222014288/ex4-11.htm" style="-sec-extract: exhibit">Escrow Agreement dated March 29, 2021 among the Company, Computershare Investor Services and certain stockholders (2)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.10</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315224008207/ex10-10.htm" style="-sec-extract: exhibit">Stock Option Plan (7)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.12</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315223013761/ex4-16.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share Purchase Agreement dated September 18, 2022, by and between the Company and Carmel Zigdon (4)</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.13</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315224003545/ex99-1.htm" style="-sec-extract: exhibit">Shareholders Rights Plan dated January 24, 2024, by and between the Company and Computershare Investor Services Inc. (6)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315222014288/ex15-2.htm" style="-sec-extract: exhibit">Letter from Dale Matheson Carr -Hilton Labonte LLP (2)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315223001513/ex99-2.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Letter from BF Borgers CPA PC (5)</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16.3</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315223001513/ex99-3.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Letter from Reliant CPA PC (5)</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315222014288/ex4-9.htm" style="-sec-extract: exhibit">Authorization for Dealing in Controlled Substances Issued by the Ministry of Health dated October 12, 2020 (2)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315224008207/ex99-2.htm" style="-sec-extract: exhibit">Cultivation Farm license (7)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.3</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1888151/000149315223013761/ex4-16.htm" style="-sec-extract: exhibit">License to deal with a Controlled Substance without Contact Issued by the Ministry of Health, Israeli Medical Cannabis Agency dated February 5, 2023 (4)</a></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to the Company&#8217;s Amendment No. 1 to its Registration Statement on Form F-1 filed on March 7, 2024</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to the Company&#8217;s Form 20-F/A filed on May 18, 2022.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to the Company&#8217;s Form 6-K filed on February 12, 2024</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to the Company&#8217;s Annual Report on Form 20-F filed on April 27, 2023</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to the Company&#8217;s Form 6-K filed on January 17, 2023</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to the Company&#8217;s Form 6-K filed on January 24, 2024</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(7)</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Incorporated by reference to the Company&#8217;s Registration Statement
on Form F-1 filed on February 28, 2024</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="p_077"></span>SIGNATURES</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized
the undersigned to sign this Annual Report on its behalf.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
    CANNASOFT ENTERPRISES INC.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 45%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Yftah Ben Yaackov</i></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yftah
    Ben Yaackov</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Executive Officer</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
April 2, 2024</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="p_078"></span>Index
to Financial Statements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
    Cannasoft Enterprises Inc.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.75in; vertical-align: bottom">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#REP_001">Reports
    of Independent Registered Public Accounting Firms</a> (PCAOB ID : <span id="xdx_901_edei--AuditorFirmId_c20230101__20231231_z29sMvYLYuIk"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000055" name="dei:AuditorFirmId">6906</ix:nonNumeric></span>
    and 5041)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom">F-3 -  F4</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#alp_001">Consolidated Statements of Financial Position as of December 31, 2022 and 2023</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom">F-5</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#alp_002">Consolidated
    Statements of Loss and Comprehensive Loss for the Years Ended December 31, 2021, 2022 and 2023</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom">F-6</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#alp_003">Consolidated
    Statements of Changes in Shareholders&#8217; Equity (Deficiency) for the Years Ended December 31, 2021, 2022 and
    2023</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom">F-7</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#alp_004">Consolidated
    Statements of Cash Flows for the Years Ended December 31, 2021, 2022 and 2023</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom">F-8</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#alp_005">Notes to Consolidated Financial Statements</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom">F-9 - F-36</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt">&#160;</div>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CONSOLIDATED
FINANCIAL STATEMENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FOR
THE YEARS ENDED</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>DECEMBER
31, 2023 and 2022</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(EXPRESSED
IN CANADIAN DOLLARS)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>INDEX</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.75in"><p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Page</b></span></p></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#REP_001">Reports
    of Independent Registered Public Accounting Firms</a> (PCAOB ID : <span id="xdx_901_edei--AuditorFirmId_c20230101__20231231_zkNlEMhuecle"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000056" name="dei:AuditorFirmId">6906</ix:nonNumeric></span>
    and 5041)</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><b>F-3 -  F-4</b></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#alp_001">Statements of Financial Position</a></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>F-5</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#alp_002">Statements of Loss and Comprehensive Loss</a> </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><b>F-6</b></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#alp_003">Statements of Changes in Shareholders&#8217; Equity</a> </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>F-7</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#alp_004">Statements of Cash Flows</a> </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><b>F-8</b></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><a href="#alp_005">Notes to Financial Statements</a> </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><b>F-9 <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8211;
F-36</span></b></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><img src="aud_001.jpg" alt="" style="height: 53px; width: 250px"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="REP_001"></span>Report
of Independent Registered Public Accounting Firm</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
the shareholders and the board of directors of BYND Cannasoft Enterprises Inc.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion
on the Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have audited the accompanying consolidated statements of financial position of BYND Cannasoft Enterprises Inc. (the &#8220;Company&#8221;),
as of December 31, 2023 and 2022, the related consolidated statements of loss and comprehensive loss, changes in shareholders&#8217;
equity (deficit) and cash flows for the years then ended, and related notes (collectively referred to as the &#8220;financial statements&#8221;).
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December
31, 2023 and 2022, and the results of its operations and its cash flows for the years ended December 31, 2023 and 2022, in conformity
with the International Financial Reporting Standards as issued by the International Accounting Standards Board.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Going Concern</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As
discussed in Note 1 to the consolidated financial statements, the Company&#8217;s significant operating losses raise substantial
doubt about its ability to continue as a going concern. Management&#8217;s plans in regard to these matters are also described in
Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this
uncertainty.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basis
for Opinion</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
financial statements are the responsibility of the Company&#8217;s management. Our responsibility is to express an opinion on the Company&#8217;s
financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board
(United States) (&#8220;PCAOB&#8221;) and are required to be independent with respect to the Company in accordance with the U.S. federal
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company
is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit,
we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion
on the effectiveness of the Company&#8217;s internal control over financial reporting. Accordingly, we express no such opinion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or
fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding
the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant
estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides
a reasonable basis for our opinion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
Reliant CPA PC</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_edei--AuditorName_c20230101__20231231_z6BkHiU7RvD5"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000057" name="dei:AuditorName">Reliant
CPA PC</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Served
as Auditor since 2023</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_edei--AuditorLocation_c20230101__20231231_zKeUxowUYiu4"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000058" name="dei:AuditorLocation">Newport Beach, CA</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
2, 2024</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><b style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Report of Independent Registered
Public Accounting Firm</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white">To the shareholders and the
board of directors of BYND Cannasoft Enterprises Inc.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><b style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion on the Financial
Statements</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><b style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white">We have audited the accompanying
statement of financial position of BYND Cannasoft Enterprises Inc. (the &#8220;Company&#8221;) as of December 31, 2021 the related statements
of income (loss) and comprehensive income (loss), changes in shareholders&#8217; equity (deficiency) and cash flows, for the year then
ended, and the related notes (collectively referred to as the &#8220;financial statements&#8221;). In our opinion, the financial statements
present fairly, in all material respects, the financial positions of the Company as of December 31, 2021 and its financial performance
and its cash flows for the year then ended, in conformity with International Financial Reporting Standards as issued by the International
Accounting Standards Board.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><b style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Going Concern</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><b style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The accompanying financial statements have been prepared
assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company incurred losses
that has primarily been funded through financing activities and has stated that substantial doubt exists about its ability to continue
as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Our
opinion is not modified with respect to this matter.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><b style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><b style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basis for Opinion</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><b style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white">These financial statements
are the responsibility of the Company&#8217;s management. Our responsibility is to express an opinion on the Company&#8217;s financial
statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United
States) (&#8220;PCAOB&#8221;) and are required to be independent with respect to the Company in accordance with the U.S. federal securities
laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white">We conducted our audits in
accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to
have, nor were we engaged to perform, an audit of its internal control over financial reporting in accordance with the standards of the
PCAOB. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the purpose
of expressing an opinion on the effectiveness of the Company&#8217;s internal control over financial reporting. Accordingly, we express
no such opinion in accordance with the standards of the PCAOB.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Our audits included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><img src="form20-f_006.jpg" alt=""/></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><b style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BF Borgers CPA PC</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Served as Auditor since 2021</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Lakewood, CO</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">May 2, 2022</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="alp_001"></span>Consolidated
Statements of Financial Position</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed
in Canadian Dollars)</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>




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  <tr id="xdx_406_eifrs-full--PropertyPlantAndEquipment_iI_maAzASM_zfQ04aiCkcBa" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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  <tr id="xdx_409_eifrs-full--Assets_iTI_mtAzASM_zgs7J8zvTVD8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr id="xdx_401_eifrs-full--TradeAndOtherPayables_iI_maCLzMaJ_zyEQtJZz3I1i" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    payables and accrued liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr id="xdx_402_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_maCLzMaJ_zqh4p7jXXcDc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_403_eifrs-full--ContractLiabilities_iI_maCLzMaJ_z9GpLTOD4NNh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:ContractLiabilities" contextRef="AsOf2023-12-31" id="Fact000093" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">131,794</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:ContractLiabilities" contextRef="AsOf2022-12-31" id="Fact000094" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">219,068</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_405_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_maCLzMaJ_zd4TbY9Tr5o4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long
    term loan &#8211; current portion</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr id="xdx_40E_eifrs-full--CurrentLiabilities_iTI_maLzC4D_mtCLzMaJ_zBhtl9YYGpm2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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  <tr id="xdx_40A_eifrs-full--NoncurrentPortionOfNoncurrentSecuredBankLoansReceived_iI_maLzC4D_zTjee5iHaQC9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:NoncurrentPortionOfNoncurrentSecuredBankLoansReceived" contextRef="AsOf2023-12-31" id="Fact000102" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">38,427</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr id="xdx_40A_eifrs-full--WarrantReserve_iI_maLzC4D_zHYA4C6MiV4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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  <tr id="xdx_40F_eifrs-full--NoncurrentProvisionsForEmployeeBenefits_iI_maLzC4D_zD8AEGuIGfpc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_409_eifrs-full--Liabilities_iTI_mtLzC4D_maEALz4Ca_zUO3RqzVb9Y6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr id="xdx_405_eifrs-full--EquityAbstract_iB_zGCphCmPloE7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholders&#8217;
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr id="xdx_404_eifrs-full--IssuedCapital_i01I_maEATOOzeYB_zirrL4WqsoAh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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  <tr id="xdx_403_eifrs-full--OtherReserves_i01I_maEATOOzeYB_zxczaPmS06Xd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share
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  <tr id="xdx_404_ecustom--SharesToBeIssued_i01I_maEATOOzeYB_zGEZNHy85IX8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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  <tr id="xdx_402_eifrs-full--ReserveOfSharebasedPayments_i01I_maEATOOzeYB_zqpZ593Sd2jj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 9.35pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 15pt; text-align: right"><span id="xdx_F01_zw6C0mWZm4g2" style="font-family: Times New Roman, Times, Serif">*</span></td><td style="text-align: justify"><span id="xdx_F17_zM5EnUovXmx9" style="font-family: Times New Roman, Times, Serif"><ix:footnote id="Footnote000143" xml:lang="en-US">Revised as of December 31, 2022
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</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nature
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Subsequent
events</b> (Note 19)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
financial statements were approved for issue by the Board of Directors on April 2, 2024 and signed on its behalf by:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#8220;Yftah
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    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#8220;Gabi
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9.35pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9.35pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying notes are an integral part of these financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9.35pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9.35pt"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9.35pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span id="alp_002"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated
Statements of Loss and Comprehensive Loss</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended on December 31, 2023 and 2022</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Expressed
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9.35pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9.35pt"></p>




<table cellpadding="0" cellspacing="0" id="xdx_302_113_zPQ3REwNFD0d" summary="xdx: Statement - Consolidated Statements of Loss and Comprehensive Loss" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Loss
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    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Weighted
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td id="xdx_F04_zisvkip7YgGd" style="width: 35pt; text-align: right">*</td><td id="xdx_F19_zEkn6IgSrD5i" style="text-align: justify"><ix:footnote id="Footnote000276" xml:lang="en-US">Adjusted to reflect one (1) for one hundred ninety (190) reverse stock split in March 2024 (see Note
                                                                             1)</ix:footnote></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying notes are an integral part of these consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="alp_003"></span>Consolidated
Statements of Shareholders&#8217; Equity*</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended on December 31, 2023 and 2022</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed
in Canadian Dollars)</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p>

<table cellpadding="0" cellspacing="0" id="xdx_308_114_z0zAxZydpTOh" summary="xdx: Statement - Consolidated Statements of Shareholders' Equity" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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  <tr style="font: 8pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td><td style="font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 8pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_F54_zjmmT2AhoJRb" style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Number
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 8pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Share
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                                                                                                   <p style="font: 8pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>reserve
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                                                                                                   <p style="font: 8pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>re-measurement</b></span></p>
                                                                                <p style="font: 8pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>of
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                                                                                <p style="font: 8pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>benefit
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                                                                <p style="font: 8pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Shareholders&#8217;</b></span></p>
                                                                <p style="font: 8pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>Equity</b></span></p></td><td style="font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><b>&#160;</b></span></td></tr>
  <tr id="xdx_435_c20210101__20211231_eifrs-full--Equity_iS_z23l9RnROXsa" style="font-size: 8pt; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 8pt; font-weight: bold; text-align: left"><span style="font-size: 8pt">Balance at January 1, 2021</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td id="xdx_989_eifrs-full--NumberOfSharesOutstanding_iS_pid_c20210101__20211231__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKio___zZmv8f2vHZGf" title="Balance, shares" style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="ifrs-full:NumberOfSharesOutstanding" contextRef="AsOf2020-12-31_ifrs-full_IssuedCapitalMember" id="Fact000287" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">42,886</ix:nonFraction></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2020-12-31_ifrs-full_IssuedCapitalMember" id="Fact000278" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">289</ix:nonFraction></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0279">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0280">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2020-12-31_ifrs-full_ReserveOfExchangeDifferencesOnTranslationMember" id="Fact000281" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">12,982</ix:nonFraction></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0282">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2020-12-31_ifrs-full_ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember" id="Fact000283" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">3,221</ix:nonFraction></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt">(<ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2020-12-31_ifrs-full_RetainedEarningsMember" id="Fact000284" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="CAD">273,626</ix:nonFraction></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">)</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt">(<ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2020-12-31" id="Fact000285" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="CAD">257,134</ix:nonFraction></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">)</span></td></tr>
<tr id="xdx_408_eifrs-full--IssueOfEquity_zrlRm7pyjZS7" style="font-size: 8pt; vertical-align: bottom; background-color: White">
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">Shares issued for acquisition of B.Y.B.Y Investments and promotions Ltd.
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    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="ifrs-full:IssueOfEquity" contextRef="From2021-01-012021-12-31_ifrs-full_IssuedCapitalMember" id="Fact000289" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">840,941</ix:nonFraction></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0290">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0291">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0292">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0293">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0294">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0295">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="ifrs-full:IssueOfEquity" contextRef="From2021-01-012021-12-31" id="Fact000296" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">840,941</ix:nonFraction></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr id="xdx_40D_ecustom--SharesIssuedUponReverseTakeover_zTPVtpskKmCf" style="font-size: 8pt; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">Shares issued upon reverse takeover</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td id="xdx_98B_ecustom--NumberOfSharesIssuedUponReverseTakeover_pid_c20210101__20211231__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKio___zTvtqhQx2Zjc" title="Shares Issued Upon Reverse Take over, shares" style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="BCAN:NumberOfSharesIssuedUponReverseTakeover" contextRef="From2021-01-012021-12-31_ifrs-full_IssuedCapitalMember" id="Fact000309" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">32,995</ix:nonFraction></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="BCAN:SharesIssuedUponReverseTakeover" contextRef="From2021-01-012021-12-31_ifrs-full_IssuedCapitalMember" id="Fact000300" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">5,140,676</ix:nonFraction></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0301">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0302">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0303">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0304">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0305">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0306">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="BCAN:SharesIssuedUponReverseTakeover" contextRef="From2021-01-012021-12-31" id="Fact000307" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">5,140,676</ix:nonFraction></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr id="xdx_406_ecustom--ProceedsForSharesIssued_z2wkHf6dizLi" style="font-size: 8pt; vertical-align: bottom; background-color: White">
    <td style="font-size: 8pt; text-align: left">Proceeds for shares issued</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td id="xdx_98D_ecustom--NumberOfSharesProceedsForSharesIssued_pid_c20210101__20211231__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKio___zOJqWV6lEzUb" title="Proceeds for shares issued, shares" style="font-size: 8pt; text-align: right"><ix:nonFraction name="BCAN:NumberOfSharesProceedsForSharesIssued" contextRef="From2021-01-012021-12-31_ifrs-full_IssuedCapitalMember" id="Fact000320" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">27,022</ix:nonFraction></td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right"><ix:nonFraction name="BCAN:ProceedsForSharesIssued" contextRef="From2021-01-012021-12-31_ifrs-full_IssuedCapitalMember" id="Fact000311" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">4,812,365</ix:nonFraction></td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0312">-</span></td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0313">-</span></td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0314">-</span></td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0315">-</span></td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0316">-</span></td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0317">-</span></td><td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt">&#160;</td>
    <td style="font-size: 8pt; text-align: left">&#160;</td><td style="font-size: 8pt; text-align: right"><ix:nonFraction name="BCAN:ProceedsForSharesIssued" contextRef="From2021-01-012021-12-31" id="Fact000318" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">4,812,365</ix:nonFraction></td><td style="font-size: 8pt; text-align: left">&#160;</td></tr>
<tr id="xdx_401_ecustom--ProceedsForSharesIssuedFromExerciseOfStockOptions_zaNG96yP88Vi" style="font-size: 8pt; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">Proceeds for shares issued from exercise of stock options</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td id="xdx_980_ecustom--ProceedsForSharesIssuedFromExerciseOfStockOptionsShares_pid_c20210101__20211231__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKio___zHD3gmTnjthd" title="Proceeds for shares issued from exercise of stock options, shares" style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="BCAN:ProceedsForSharesIssuedFromExerciseOfStockOptionsShares" contextRef="From2021-01-012021-12-31_ifrs-full_IssuedCapitalMember" id="Fact000331" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">316</ix:nonFraction></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="BCAN:ProceedsForSharesIssuedFromExerciseOfStockOptions" contextRef="From2021-01-012021-12-31_ifrs-full_IssuedCapitalMember" id="Fact000322" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">49,200</ix:nonFraction></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0323">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0324">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0325">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0326">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0327">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0328">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="BCAN:ProceedsForSharesIssuedFromExerciseOfStockOptions" contextRef="From2021-01-012021-12-31" id="Fact000329" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">49,200</ix:nonFraction></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr id="xdx_40A_ecustom--ProceedsForSharesToBeIssued_za5g2zMCqkr2" style="font-size: 8pt; vertical-align: bottom; background-color: White">
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">Proceeds for shares to be issued</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt">-</span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0333">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="BCAN:ProceedsForSharesToBeIssued" contextRef="From2021-01-012021-12-31_custom_SharesToBeIssuedMember" id="Fact000334" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">81,967</ix:nonFraction></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0335">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0336">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0337">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0338">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0339">-</span></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td><td style="font-size: 8pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="BCAN:ProceedsForSharesToBeIssued" contextRef="From2021-01-012021-12-31" id="Fact000340" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">81,967</ix:nonFraction></span></td><td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
<tr id="xdx_406_ecustom--SharePurchaseWarrantReserve_zIxrcw7xDJCd" style="font-size: 8pt; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">Share purchase warrants reserve</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
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<tr id="xdx_40C_eifrs-full--IncreaseDecreaseThroughSharebasedPaymentTransactions_zUrSBV2vBjBb" style="font-size: 8pt; vertical-align: bottom; background-color: White">
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<tr id="xdx_406_eifrs-full--ProfitLoss_zsn80AAcvUY8" style="font-size: 8pt; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">Loss for the period</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
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<tr id="xdx_40C_eifrs-full--OtherComprehensiveIncome_zVftAhzuQpjk" style="font-size: 8pt; vertical-align: bottom; background-color: White">
    <td style="font-size: 8pt; text-align: left"><span style="font-size: 8pt">Other comprehensive income for the period</span></td><td style="font-size: 8pt"><span style="font-size: 8pt">&#160;</span></td>
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  <tr id="xdx_438_c20220101__20221231_eifrs-full--Equity_iS_zNwHU7xGsarf" style="font: 8pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">
<td id="xdx_F04_zwyH7B2iRzX1" style="font: 10pt Times New Roman, Times, Serif; text-align: right">*</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td id="xdx_F13_zv4DPh3qk747" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><ix:footnote id="Footnote000579" xml:lang="en-US">Adjusted to reflect one (1) for one hundred ninety (190) reverse stock
split in March 2024 (see Note 1)</ix:footnote></td></tr>
                                                                                                                                        <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">
<td id="xdx_F01_zIt0Sy84Pz2e" style="font: 10pt Times New Roman, Times, Serif; width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">**</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 5pt"/><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1D_zOPgwTV5joeb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote000580" xml:lang="en-US">The number of shares
                                                                                                                                                              outstanding before the RTO have been restated to reflect the effect of issuing 53.84 RTO shares for each share
                                                                                                                                                              outstanding.</ix:footnote></span></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying notes are an integral part of these consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><span id="alp_004"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated
Statements of Cash Flows</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended on December 31, 2023 and 2022</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Expressed
in Canadian Dollars)</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>




<table cellpadding="0" cellspacing="0" id="xdx_300_112_zhERRTiQyCxj" summary="xdx: Statement - Consolidated Statements of Cash Flows" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td colspan="2" id="xdx_498_20210101__20211231_zS3LZuWg69Ak">&#160;</td>
    <td>&#160;</td></tr>
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  <tr id="xdx_402_ecustom--ListingExpense_i02_manvn_zc6FUUPcooMi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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<tr id="xdx_409_ecustom--FundsHeldInEscrows_iE_z72ZxOSqvfK2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td id="xdx_F05_zU6OS3J7Eqeb" style="width: 15pt; text-align: right">*</td><td id="xdx_F11_zRALYeoSEFDh" style="text-align: justify"><ix:footnote id="Footnote000765" xml:lang="en-US">Revised as of December 31, 2022 (Note 4)</ix:footnote></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying notes are an integral part of these financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: -56.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">BYND
CANNASOFT ENTERPRISES INC.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span id="alp_005"></span><span style="font-family: Times New Roman, Times, Serif">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: -56.7pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000767" name="BCAN:DisclosureOfNatureOfOperationsAndGoingConcernExplanatory"><p id="xdx_802_ecustom--DisclosureOfNatureOfOperationsAndGoingConcernExplanatory_z7SdwupZHE27" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: -56.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTE
1 &#8211; <span id="xdx_826_zK6IOj7HLvbg">NATURE OF OPERATIONS AND GOING CONCERN</span></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Operations</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
Cannasoft Enterprises Inc. (the &#8220;Company&#8221; or &#8220;BYND Cannasoft&#8221;) is a Canadian company which was amalgamated under
the Business Corporations Act (British Columbia) on March 29, 2021. The Company&#8217;s registered address is 2264 East 11<sup>th</sup>
Avenue, Vancouver, BC, V5N 1Z6, Canada.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company currently operates only in Israel and through its subsidiaries (i) develops, markets and sells a proprietary client relationship
management software known as &#8220;Benefit CRM&#8221; and its new Cannabis CRM platform, and (ii) is developing the EZ-G device, a unique,
patent pending device that, combined with proprietary software (provisional application), regulates the flow of low-concentration CBD
oils into the soft tissues of the female sexual organs, and (iii) manages the construction, licensing and operation of a cannabis farm
and indoor cannabis growing facility.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 29, 2021, the Company completed the business combination transactions with BYND &#8211; Beyond Solutions Ltd. (&#8220;BYND&#8221;).
As a result of the business combination transactions, BYND became a wholly owned subsidiary of the Company. This transaction was accounted
for as a reverse asset acquisition of the Company by BYND (&#8220;RTO&#8221;)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 29, 2021, BYND completed the share exchange agreement with B.Y.B.Y. As a result of the share exchange agreement, BYND holds 74%
ownership interest in B.Y.B.Y. One of the former shareholders holds the remaining 26% ownership interest in B.Y.B.Y. in trust for BYND,
for the purpose to comply with Israeli Cannabis Laws regarding the ownership of medical cannabis license rights This transaction was
accounted for as asset acquisition according to <i>IFRS 2 Share-based Payment.</i></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

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stock split</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 15, 2024, the Company announced a <span id="xdx_909_ecustom--StockholdersEquityReverseStockSplitDescription_c20240315__20240315__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zah9iozmj7p5" title="Reverse stock split"><ix:nonNumeric contextRef="From2024-03-152024-03-15_custom_EventsOccurringAfterReportingDateMember" id="Fact000775" name="BCAN:StockholdersEquityReverseStockSplitDescription">one (1) for one hundred ninety (190) reverse stock split</ix:nonNumeric></span> of its outstanding common shares that
became effective on March 22, 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
shares, stock options, share purchase warrants, RSU&#8217;s and per share information in these consolidated financial statements have
been restated to reflect the reverse stock split on a retroactive basis.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>War
in Israel</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
October 7, 2023, Hamas terrorists infiltrated Israel&#8217;s southern border from the Gaza Strip and conducted a series of attacks on
civilian and military targets. Following the attack, Israel&#8217;s government declared war against Hamas. Other terrorist organizations
such as the Hezbollah in Lebanon on Israel&#8217;s northern border have launched rocket attacks on Israel in support of Hamas. The military
campaign against Hamas and other terrorist organizations is ongoing and could escalate in the future into a larger regional conflict.
There is no certainty as to the duration, severity, results or implications of the war on the State of Israel generally or on the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">While
many of Israeli civilians were draft to reserve duty, the company&#8217;s headquarter activity located in Israel remain unharmed. With
regards to company&#8217;s source of income, during the first month of the war, a few credit card companies reported on a sharp decrease
in transactions in Israel. Despite that, the company has not experienced any material impact on its revenues, mainly due the fact that
most of the company&#8217;s revenue is generated overseas.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of the date of these financial statements, the end of the war is unknown.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">BYND
CANNASOFT ENTERPRISES INC.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>

<!-- Field: Rule-Page --><div style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: -56.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: -56.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOTE
1 &#8211; NATURE OF OPERATIONS AND GOING CONCERN (continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Going
concern</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify; text-indent: -28.35pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
financial statements have been prepared on the basis of accounting principles applicable to a going concern, which assumes that the Company
will continue in operation for the foreseeable future and will be able to realize its assets and discharge its liabilities in the normal
course of operations. To date, the Company has incurred losses and may incur further losses in the development of its business. During
the year ended December 31, 2023, the Company incurred a net loss of $<span id="xdx_904_eifrs-full--ProfitLoss_iN_di_c20230101__20231231_zsbwEDVBIQZ" title="Loss for the year"><ix:nonFraction name="ifrs-full:ProfitLoss" contextRef="From2023-01-01to2023-12-31" id="Fact000777" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="CAD">18,495,121</ix:nonFraction></span> and had an accumulated deficit of $<span id="xdx_907_eifrs-full--RetainedEarnings_iNI_di_c20231231_zJ9oqgX5GAW" title="Accumulated deficit"><ix:nonFraction name="ifrs-full:RetainedEarnings" contextRef="AsOf2023-12-31" id="Fact000779" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="CAD">25,312,169</ix:nonFraction></span> as at
December 31, 2023. The Company&#8217;s ability to continue its operations and to realize assets at their carrying values is dependent
upon its ability to raise financing and generate profits and positive cash flows from operations in order to cover its operating costs.
From time to time, the Company generates working capital to fund its operations by raising additional capital through debt financing.
However, there is no assurance it will be able to continue to do so in the future. These factors indicate the existence of a material
uncertainty that may cast significant doubt about the Company&#8217;s ability to continue as a going concern.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
financial statements do not reflect the adjustments to the carrying values of assets and liabilities, the reported revenues and expenses,
and the statement of financial position classifications used, that would be necessary if the Company were unable to realize its assets
and settle its liabilities as a going concern in the normal course of operations. Such adjustments could be material.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000781" name="ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory"><p id="xdx_80E_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_zcGH6LTMN9ga" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
2 &#8211; <span id="xdx_82B_ztIihikXDojl">BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS</span> </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>a.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Basis
                                            of presentation </b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
financial statements have been prepared in accordance with International Financial Reporting Standards (&#8220;IFRS&#8221;) as issued
by the International Accounting Standards Board (&#8220;IASB&#8221;) and interpretations of the International Financial Reporting Interpretations
Committee (&#8220;IFRIC&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
financial statements were authorized for issue by the Board of Directors on April 2, 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>b.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Basis
                                            of Consolidation</b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
consolidated financial statements incorporate the financial statements of the Company and of its wholly owned subsidiaries, BYND, Zigi
Carmel and B.Y.B.Y.. B.Y.B.Y is owned directly through BYND and 24% of the shares of B.Y.B.Y. are held by a related party in trust for
the Company for the purpose to comply with Israeli Cannabis Laws regarding the ownership of medical cannabis license rights.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
subsidiary is an entity over which the Company has control, directly or indirectly, where control is defined as the power to govern the
financial and operating policies of an enterprise so as to obtain benefits from its activities. A subsidiary is consolidated from the
date upon which control is acquired by the Company and all intercompany transactions and balances have been eliminated on consolidation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"></p>

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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">BYND
                                            CANNASOFT ENTERPRISES INC.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>

<!-- Field: Rule-Page --><div style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: -56.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
2 &#8211; BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>c.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Functional
                                            and presentation currency</b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
financial statements are presented in Canadian dollars. The functional currency of the Company is the New Israeli Shekel (&#8220;NIS&#8221;).
NIS represents the main economic environment in which the Company operates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>d.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Basis
                                            of Measurement</b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
financial statements were prepared based on the historical costs, except for financial instruments classified as fair value through profit
and loss (&#8220;FVTPL&#8221;) and assets or liabilities for employee benefits, which are stated at their fair value, as explained in
the accounting policies set out in Note 3. In addition, these financial statements have been prepared using the accrual basis of accounting,
except for cash flow information.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>e.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Significant
                                            estimates and assumptions </b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
preparation of financial statements in accordance with IFRS requires the Company to use judgment in applying its accounting policies
and make estimates and assumptions about reported amounts at the date of the financial statements and in the future. The Company&#8217;s
management reviews these estimates and underlying assumptions on an ongoing basis, based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances. Revisions to estimates are adjusted for prospectively in
the period in which the estimates are revised.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Revenue
Recognition</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company uses significant judgment to assess whether performance obligations sold in a customer contract are considered distinct and should
be accounted for as separate performance obligations. The company also applies significant judgement in determining whether a performance
obligation was satisfied over time or at a point of time, depending on the transfer of the control of the goods or services. The Company
recognizes revenue over time using input method, which recognizes revenue as performance of the contract progresses. Input method recognizes
revenue based on an entity&#8217;s efforts or inputs toward satisfying a performance obligation relative to the total expected efforts
or inputs required to satisfy the performance obligation. The Company applies significant judgment to determine the estimated hours to
completion which affects revenue recognized for software development.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Income
taxes </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Provisions
for income taxes are made using the best estimate of the amount expected to be paid based on a qualitative assessment of all relevant
factors. The Company reviews the adequacy of these income tax provisions at the end of each reporting period. However, it is possible
that at some future date an additional liability could result from audits by tax authorities. Where the final outcome of these tax-related
matters is different from the amounts that were initially recorded, such differences will affect the tax provisions in the period in
which such determination is made. Deferred tax assets are recognized when it is determined that the company is likely to recognize their
recovery from the generation of taxable income.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"></p><p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">BYND
                                            CANNASOFT ENTERPRISES INC.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: -56.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
2 &#8211; BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>e.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Significant
                                            estimates and assumptions (continued)</b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 85.05pt; text-align: justify; text-indent: -28.35pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Useful
lives of property and equipment </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimates
of the useful lives of property and equipment are based on the period over which the assets are expected to be available for use. The
estimated useful lives are reviewed annually and are updated if expectations differ from previous estimates due to physical wear and
tear, technical or commercial obsolescence, and legal or other limits on the use of the relevant assets. In addition, the estimation
of the useful lives of the relevant assets may be based on internal technical evaluation and experience with similar assets. It is possible,
however, that future results of operations could be materially affected by changes in the estimates brought about by changes in the factors
mentioned above. The amounts and timing of recorded expenses for any period would be affected by changes in these factors and circumstances.
A reduction in the estimated useful lives of the equipment would increase the recorded expenses and decrease the non-current assets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Convertible
debentures</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
identification of convertible note components is based on interpretations of the substance of the contractual arrangement and therefore
requires judgement from management. The separation of the components affects the initial recognition of the convertible debenture at
issuance and the subsequent recognition of interest on the liability component. The determination of the fair value of the liability
is also based on a number of assumptions, including contractual future cash flows, discount rates and the presence of any derivative
financial instruments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Other
Significant judgments </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
preparation of financial statements in accordance with IFRS requires the Company to make judgments, apart from those involving estimates,
in applying accounting policies. The most significant judgments in applying the Company&#8217;s financial statements include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                            assessment of the Company&#8217;s ability to continue as a going concern and whether there
                                            are events or conditions that may give rise to significant uncertainty;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                            classification of financial instruments;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                            assessment of revenue recognition using the five-step approach under IFRS 15 and the collectability
                                            of accounts receivable; and</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                            determination of the functional currency of the company.</span></td></tr></table>
<!-- Field: Split-Segment; Name: 001 -->
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000783" name="ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory"><p id="xdx_801_eifrs-full--DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory_zBoxkGjdcsXc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
3 &#8211; <span id="xdx_82C_zbx4Si9BPbGh">SIGNIFICANT ACCOUNTING POLICIES</span></b></span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000785" name="ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory"><p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zvcPg4gUG331" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>a.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span><span id="xdx_86E_zl0p9u04Twoj">Foreign
                                            Currency Transactions</span></span></b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Transactions
and balances: </span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign
currency transactions are translated into the functional currency using the exchange rates prevailing at the date of the transaction.
Foreign currency monetary items are translated at the period-end exchange rate. Nonmonetary items measured at historical cost continue
to be carried at the exchange rate at the date of the transaction. Non-monetary items measured at fair value are reported at the exchange
rate at the date when fair values were determined.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"></p>

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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">BYND
CANNASOFT ENTERPRISES INC.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>

<!-- Field: Rule-Page --><div style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: -56.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
3 &#8211; SIGNIFICANT ACCOUNTING POLICIES (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>a.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Foreign
                                            Currency Transactions (continued)</b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange
differences arising on the translation of monetary items or on settlement of monetary items are recognized in profit or loss in the period
in which they arise, except where deferred in equity as a qualifying cash flow or net investment hedge.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange
differences arising on the translation of non-monetary items are recognized in other comprehensive income in to the extent that gains
and losses arising on those non-monetary items are also recognized in other comprehensive income. Where the non-monetary gain or loss
is recognized in profit or loss, the exchange component is also recognized in profit or loss.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Translation
to presentation currency</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
functional currency of the Company is the NIS, which is different from its presentation currency Canadian dollar. The financial results
and position of the Company are translated from NIS to Canadian dollars as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">assets
                                            and liabilities for each statement of financial position presented are translated at the
                                            exchange rate on the date of the statement of financial position;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">income
                                            and expenses for each statement of comprehensive loss are translated at the average exchange
                                            rate in effect during the reporting period;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange
differences arising on translation to presentation currency are recognized in other comprehensive income (loss) and recorded in the Company&#8217;s
foreign currency translation reserve in equity.</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000787" name="ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory"><p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_zk0ZWaQDXS83" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>b.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span><span id="xdx_869_z3X781Y27BBb">Financial
                                            Instruments</span></span></b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following is the Company&#8217;s accounting policy for financial instruments under IFRS 9:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.35in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Classification</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company classifies its financial instruments in the following categories: at fair value through profit and loss (&#8220;FVTPL&#8221;),
at fair value through other comprehensive income (loss) (&#8220;FVTOCI&#8221;) or at amortized cost. The Company determines the classification
of financial assets at initial recognition. The classification of debt instruments is driven by the Company&#8217;s business model for
managing the financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified
as FVTPL. For other equity instruments, on the day of acquisition the Company can make an irrevocable election (on an instrument-by-instrument
basis) to designate them as at FVTOCI.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial
liabilities are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or
derivatives) or if the Company has opted to measure them at FVTPL.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></p>

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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">BYND
                                            CANNASOFT ENTERPRISES INC.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: -56.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
3 &#8211; SIGNIFICANT ACCOUNTING POLICIES (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>b.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial
                                            Instruments (continued)</b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table shows the classification under IFRS 9:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 80%; border-collapse: collapse; margin-left: 0.5in">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial
    assets / liabilities</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Classification
    under IFRS 9</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FVTPL</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
    receivable</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortized
    cost</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marketable
    securities</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FVTPL</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade
    payables and accrued liabilities</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortized
    cost</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible
    debt</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortized
    cost</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Derivative
    liability</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">FVTPL</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Promissory
    note</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortized
    cost</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long
    term loan</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortized
    cost</span></p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.35in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Measurement</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial
assets and liabilities at amortized cost</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial
assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently
carried at amortized cost less any impairment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial
assets and liabilities at FVTPL</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial
assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in the statements of
loss and comprehensive loss. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets
and liabilities held at FVTPL are included in the statements of loss and comprehensive loss in the period in which they arise.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Debt
investments at FVTOCI</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
assets are subsequently measured at fair value. Interest income calculated using the effective interest method, foreign exchange gains
and losses and impairment are recognised in profit or loss. Other net gains and losses are recognized in OCI. On derecognition, gains
and losses accumulated in OCI are reclassified to profit or loss.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Equity
investments at FVTOCI</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
assets are subsequently measured at fair value. Dividends are recognised as income in profit or loss unless the dividend clearly represents
a recovery of part of the cost of the investment. Other net gains and losses are recognised in OCI and are never reclassified to profit
or loss.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.35in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Impairment
                                            of financial assets at amortized cost</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting
date, the Company measures the loss allowance for the financial asset at an amount equal to the lifetime expected credit losses if the
credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the financial asset
has not increased significantly since initial recognition, the Company measures the loss allowance for the financial asset at an amount
equal to the twelve month expected credit losses. The Company shall recognize in the statements of loss and comprehensive loss, as an
impairment gain or loss, the amount of expected credit losses (or reversal) that is required to adjust the loss allowance at the reporting
date to the amount that is required to be recognized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></p>

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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></p><p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">BYND
                                            CANNASOFT ENTERPRISES INC.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>

<!-- Field: Rule-Page --><div style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: -56.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
3 &#8211; SIGNIFICANT ACCOUNTING POLICIES (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.35in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Derecognition</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial
assets</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers
the financial assets and substantially all of the associated risks and rewards of ownership to another entity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial
liabilities</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company derecognizes a financial liability when its contractual obligations are discharged or cancelled, or expire. The Company also
derecognizes a financial liability when the terms of the liability are modified such that the terms and / or cash flows of the modified
instrument are substantially different, in which case a new financial liability based on the modified terms are recognized at fair value.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gains
and losses on derecognition are generally recognized in profit or loss.</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000789" name="ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory"><p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zXc4X1CZ5VD8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>c.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86F_zIiDbnuxnI37">Property
                                            and equipment</span></b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property
and equipment are stated at cost less accumulated depreciation. The cost of repairs and maintenance costs is expensed as incurred.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000791" name="BCAN:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentfForEstimatedUsefulLivesExplanatory"><p id="xdx_894_ecustom--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentfForEstimatedUsefulLivesExplanatory_zyZaVFymnRdh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation
is calculated using the straight-line method to depreciate their cost to their residual value over their estimated useful lives. Upon
sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from property and equipment and any gain
or loss is reflected as a gain or loss from operations. The estimated useful lives are:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B3_zCKr3dOYmD8i" style="display: none">SCHEDULE
OF PROPERTY AND EQUIPMENT FOR ESTIMATED USEFUL LIVES</span></span></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; width: 80%; border-collapse: collapse; margin-right: auto">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 78%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Description</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Computers
    and equipment</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td id="xdx_981_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zu3CJjl3u9el" title="Useful life measured as period of time, property, plant and equipment" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="From2023-01-012023-12-31_ifrs-full_ComputerEquipmentMember" format="ixt-sec:duryear" id="Fact000793" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment">3</ix:nonNumeric></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td id="xdx_982_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_zeQ2t95GPTN1" title="Useful life measured as period of time, property, plant and equipment" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="From2023-01-012023-12-31_ifrs-full_VehiclesMember" format="ixt-sec:duryear" id="Fact000795" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment">3</ix:nonNumeric></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furniture
    and equipment</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td id="xdx_98D_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zBgnT1UINbOj" title="Useful life measured as period of time, property, plant and equipment" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="From2023-01-012023-12-31_ifrs-full_FixturesAndFittingsMember" format="ixt-sec:duryear" id="Fact000797" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment">6</ix:nonNumeric></span></td></tr>
  </table>
</ix:nonNumeric><p id="xdx_8AD_zks46fVsRZ0c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
assets&#8217; residual values, useful lives and depreciation method are reviewed and adjusted if needed at least once a year.</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000799" name="ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory"><p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_zDbCQKc15al" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>d.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_860_zf6D3uJ5XCA3">Employee
                                            benefits</span></b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Short
term benefits</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short
term benefits to employees include salaries, medical and recreation benefits and contributions to the National Insurance Institute and
are recognized as expenses upon the rendering of the services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"></p>

<ix:exclude><!-- Field: Page; Sequence: 99; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">BYND
CANNASOFT ENTERPRISES INC.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>

<!-- Field: Rule-Page --><div style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: -56.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
3 &#8211; SIGNIFICANT ACCOUNTING POLICIES (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif"><span style="text-decoration: underline">Post-employment
benefits</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
group&#8217;s post-employment benefits include severance pay obligation. The plans are usually funded by deposits transferred into pension
funds and managers&#8217; insurance plans and are classified as defined benefit plans</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">According
to the Severance Pay Law employees are entitled to receive severance pay when they are dismissed or when they retire. The liability for
termination of employer-employee relations presented in the report of the financial position is the present value of the defined benefit
obligation at the report of the financial position date, less the fair value of plan assets on the end of the reporting period out of
which the obligation shall be directly paid, adjusted to any net limitation of the asset for defined benefit to asset ceiling. The defined
benefit liability is calculated by actuarial methods using the projected unit credit method.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
current service cost and net interest on the net liability in respect of defined benefits are recognized in profit or loss. Re-measurements
of the net liability in respect of defined benefits which are recognized in other comprehensive profit, include actuarial profits and
losses and return on the assets of the plan (excluding amounts which were included in net interest). Re-measurements of the net liability
in respect of defined benefits which were recognized in other comprehensive profit are not re-classified to profit or loss in a subsequent
period.</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000801" name="ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue"><p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zQijIfmJkWId" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>e.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_863_z2W3wdD9noU">Revenue
                                            recognition</span> </b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s revenue is primarily derived from service rendered for software development, cloud hosting, customer training and customer
service support, and software sales from the licensing and sales of its customer relationship management (&#8220;CRM&#8221;) software.
The Company recognizes revenue in accordance with IFRS 15 <i>Revenue from Contracts with Customers</i>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
applying IFRS 15, the Company uses significant judgments to assess whether performance obligations sold in a customer contract are considered
distinct and should be accounted for as separate performance obligations. The Company also applies significant judgement in determining
whether a performance obligation was satisfied over time or at a point of time, depending on the transfer of the control of the goods
or services. The Company recognizes revenue over time using input method, which recognizes revenue as performance of the contract progresses
and reflects the Company&#8217;s performance in passing control in the products and services promised to the customer. Input method recognizes
revenue based on an entity&#8217;s efforts or inputs toward satisfying a performance obligation relative, primarily by development work
hours expended, to the total expected efforts or inputs required to satisfy the performance obligation. The Company applies significant
judgment to determine the estimated work hours to completion which affects revenue recognized for software development.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company recognizes revenue when control over the promised product or services is transferred to the customer. Revenue is measured at
an amount that reflects the consideration to which the entity expects to be entitled in exchange for transferring goods or services to
a customer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company accounts for contracts with customers when it has approval and commitment for both parties, each party&#8217;s right have been
identified, payment terms are defined, the contract has commercial substance and collection is probable. For contracts that involve multiple
performance obligations, the Company allocates the transaction price to each performance obligation in the contract based on the relative
standalone selling prices and recognize revenue when, or as, performance obligations in the contacts are satisfied.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"></p>

<ix:exclude><!-- Field: Page; Sequence: 100; Value: 1 -->
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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p><p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">BYND
                                            CANNASOFT ENTERPRISES INC.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>

<!-- Field: Rule-Page --><div style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: -56.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
3 &#8211; SIGNIFICANT ACCOUNTING POLICIES (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>e.</b></span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Revenue recognition (continued)</b></span></td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Software
development </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company provides software customization and development service to its customers. Revenue is generally recognized over time by measuring
the progress towards complete satisfaction of the performance obligation in a manner reflecting the Company&#8217;s performance in passing
control in the products and services promised to the customer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Software
license </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company provides the right to access its CRM software through licensing and sales of its CRM software. Revenues from software license
are recognized at the point of time when the right to access the software is provided and the control of the license is transferred to
the customer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Software
support</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company provides ongoing software support to its customers who purchase and use its CRM software. Revenue from software support services
is recognized over time as the support service is rendered.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Cloud
hosting </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company hosts the customer&#8217;s software and applications on its cloud platform. Revenue from cloud hosting is recognised over time
when the hosting service is provided.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Other
services</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company provides cloud backup, customer training and other consulting services which are distinct from other services and products offered.
Revenue from other services is recognized as services are provided.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue
is presented net of taxes collected from customers and remitted to government authorities. The difference between contractual payments
received and revenue recognized is recorded as deferred revenue when receipts exceed revenue.</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000803" name="BCAN:DescriptionOfAccountingPolicyForCostOfGoodsSoldExplanatory"><p id="xdx_847_ecustom--DescriptionOfAccountingPolicyForCostOfGoodsSoldExplanatory_zoZBXlt2sK76" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>f.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86A_zPkjgf7Ph1gg">Cost
                                            of revenue</span> </b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
of revenue and services include the expenses incurred to develop software and provide technical support to customers, which include payroll
for all employees, compensation to subcontractors that are directly involved in the development and providing technical support, cost
of purchasing any third party components that are integrated with the Company&#8217;s software and then delivered to the customers, and
other indirect costs such as depreciation of computer and equipment that are used in providing goods and service to customers. Third
party component may include third party software, platform or hardware.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"></p>

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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">BYND
                                            CANNASOFT ENTERPRISES INC.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>

<!-- Field: Rule-Page --><div style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.7pt; text-align: justify; text-indent: -56.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
3 &#8211; SIGNIFICANT ACCOUNTING POLICIES (continued)</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000805" name="ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory"><p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zYwCzcpLdUJh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>g.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86A_z62on4Rd9IV8">Leases</span></b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company treats a contract as a lease when according to its terms it conveys the right to control the use of an identified asset for a
period of time in exchange for consideration.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
inception of a contract, the Company assesses whether a contract is or contains a lease. A contract is, or contains a lease if the contract
conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company determines
whether the contract involves the use of an identified asset, whether the right to obtain substantially all of the economic benefits
from use of the asset during the term of the arrangement exists, and if the Company has the right to direct the use of the asset. At
inception or on reassessment of a contract that contains a lease component, the Company allocates the consideration in the contract to
each lease component on the basis of their relative standalone prices.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
is permitted under IFRS 16, the Company may elect to expense its short-term leases (term of 12 months or less) and leases of low-value
assets, on a straight-line basis over the lease term.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
lessee, the Company recognizes a right-of-use asset and a lease liability at the commencement date of a lease. The right-of-use asset
is initially measured at cost, which is comprised of the initial amount of the lease liability adjusted for any lease payments before
the commencement date, plus any decommissioning and restoration costs, less any lease incentives received.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
right-of-use asset is subsequently depreciated from the commencement date to the earlier of the end of the lease term, or the end of
the useful life of the asset. In addition, the right-of-use asset may be reduced due to impairment losses, if any, and adjusted for certain
remeasurements of the lease liability.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted
by the interest rate implicit in the lease or if that rate cannot be readily determined, the incremental borrowing rate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease
payments included in the measurement of the lease liability are comprised of:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fixed
                                            payments, including in-substance fixed payments, less any lease incentives receivable;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Variable
                                            lease payments that depend on an index or a rate, initially measured using the index or rate
                                            as at the commencement date;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">amounts
                                            expected to be payable under a residual value guarantee;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">exercise
                                            prices of purchase options if the Company is reasonably certain to exercise the option; and</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">payments
                                            of penalties for terminating the lease, if the lease term reflects the lessee exercising
                                            an option to terminate the lease.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
lease liability is measured at amortized cost using the effective interest method. It is measured when there is a change in future lease
payments arising from a change in an index or rate, or if there is a change in the estimate or assessment of the expected amount payable
under a residual value guarantee, purchase, extension or termination option. Variable lease payments not included in the initial measurement
of the lease liability are charged directly to profit or loss.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"></p>

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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
3 &#8211; SIGNIFICANT ACCOUNTING POLICIES (continued)</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000807" name="ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory"><p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_zydc1CkRaCub" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>h.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_865_zYLEdAOp3UHl">Deferred
                                            taxes</span></b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Current
income tax: </span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current
income tax assets and liabilities for the current period are measured at the amount expected to be recovered from or paid to taxation
authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, at the reporting
date, in the countries where the Company operates and generates taxable income.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current
income tax relating to items recognized directly in other comprehensive income or equity is recognized in other comprehensive income
or equity and not in profit or loss. Management periodically evaluates positions taken in the tax returns with respect to situations
in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Deferred
tax: </span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred
tax is recognized on temporary differences at the reporting date arising between the tax bases of assets and liabilities and their carrying
amounts for financial reporting purposes. The carrying amount of deferred tax assets is reviewed at the end of each reporting period
and recognized only to the extent that it is probable that future taxable income will be available to allow all or part of the temporary
differences to be utilized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred
tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realized or the liability
is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted and are expected to apply by the end of
the reporting period. Deferred tax assets and deferred income tax liabilities are offset if a legally enforceable right exists to set
off current tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation
authority.</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000809" name="ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory"><p id="xdx_84A_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_z3RkiEHJGIUd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>i.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_865_zl2Ai8wFJpx9">Basic
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company presents basic income (loss) per share data for its common shares, calculated by dividing the income (loss) attributable to common
shareholders of the Company by the weighted average number of common shares outstanding during the period. The diluted income (loss)
per share is determined by adjusting the income (loss) attributable to common shareholders and the weighted average number of common
shares outstanding for the effects of all options, warrants and similar instruments outstanding that may add to the total number of common
shares. During the years ended December 31, 2023 and 2022, the Company does not have any dilutive instruments outstanding. In addition,
because the Company incurred net losses, the effect of dilutive instruments would be anti-dilutive and therefore diluted loss per share
equals basic loss per share.</span></p>

</ix:nonNumeric><p id="xdx_859_z1XFRZ4kCHCd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
                                            CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As a result of the findings based on the Company&#8217;s
ongoing reviews, the Company, in consultation with the Board of Directors, determined that the previously issued Consolidated Balance
Sheet presented in the 20-F filed on April 27, 2023, for the year ended December 31, 2022 had a clerical error in relation to software
development costs that should be part of intangible assets and not included in capital work in progress, and they would make the necessary
accounting corrections and restate such financial statement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">Such correction of a clerical error did
not impact consolidated assets, liabilities or total shareholder&#8217;s equity as of December 31, 2023 and 2022, or comprehensive loss
or cash flows for the years ended December 31, 2023 and 2022.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0"><span id="xdx_8BF_z8zzIioHks4f">SCHEDULE OF COMPREHENSIVE LIST OF REVISED ADJUSTMENTS</span> </p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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</ix:nonNumeric><p id="xdx_8AE_zMKE4sMrLiqa" style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000847" name="ifrs-full:DisclosureOfBusinessCombinationsExplanatory"><p id="xdx_803_eifrs-full--DisclosureOfBusinessCombinationsExplanatory_z3AQQSUBYvQj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
5 &#8211; <span id="xdx_82E_zhB2lmTIgIb1">ACQUISITIONS</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Acquisition
of Zigi Carmel</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
September 22, 2022, the Company and the former shareholder of Zigi Carmel Initiatives and Investments Ltd. (&#8220;ZC&#8221;)
entered into a share exchange agreement, whereby the Company would acquire <span id="xdx_901_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_uPure_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zMtGmYb0DUEl"><ix:nonFraction name="ifrs-full:PercentageOfVotingEquityInterestsAcquired" contextRef="AsOf2022-09-22_custom_ZigiCarmelInitiativesAndInvestmentsLtdMember_custom_FormerShareholderMember_custom_ShareExchangeAgreementMember" id="Fact000848" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">100</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%
ownership interest in ZC from the former shareholder in exchange for <span id="xdx_907_eifrs-full--NumberOfInstrumentsOrInterestsIssuedOrIssuable_iI_pid_uShares_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zURj7VI8E51e"><ix:nonFraction name="ifrs-full:NumberOfInstrumentsOrInterestsIssuedOrIssuable" contextRef="AsOf2022-09-22_custom_ZigiCarmelInitiativesAndInvestmentsLtdMember_custom_FormerShareholderMember_custom_ShareExchangeAgreementMember" id="Fact000849" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">7,920,000</ix:nonFraction></span> common shares (</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eifrs-full--NumberOfInstrumentsOrInterestsIssuedOrIssuable_iI_pid_uShares_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember__ifrs-full--ComponentsOfEquityAxis__custom--PostReverseSplitMember_zDXTBfvBLlY9"><ix:nonFraction name="ifrs-full:NumberOfInstrumentsOrInterestsIssuedOrIssuable" contextRef="AsOf2022-09-22_custom_ZigiCarmelInitiativesAndInvestmentsLtdMember_custom_FormerShareholderMember_custom_ShareExchangeAgreementMember_custom_PostReverseSplitMember" id="Fact000850" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">41,684</ix:nonFraction></span>
common shares post reverse split) of BYND. The share exchange agreement was executed and fully completed on September 22,
2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
acquisition of ZC has been accounted for as asset acquisition according to <i>IFRS 2 Share-based Payment</i> as the acquired assets and
liabilities do not constitute a business under IFRS 3 <i>Business Combinations</i>. The transaction price of the acquisition was measured
according to the fair value of the common shares given in consideration for the assets and liabilities assumed from the acquisition,
with equity increased by the corresponding amount equal to the total fair value of the common shares given. As a result, the acquisition
was recorded with the consideration as detailed in the table below:</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000852" name="BCAN:DisclosureOfDetailedInformationAboutContingentLiabilitiesInBusinessCombinationExplanatory"><p id="xdx_899_ecustom--DisclosureOfDetailedInformationAboutContingentLiabilitiesInBusinessCombinationExplanatory_zQQJE0oE2Jf8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BD_zjxscSwEbz3l" style="display: none">SCHEDULE OF CONTINGENT CONSIDERATION</span></span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%">
  <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_49C_20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember_zPKoQ49L3TBj" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract_iB_ziLiFUnVKfS6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Consideration
    transferred:</b></span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_401_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_z2eNiDapxuD7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; width: 80%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Value
    allocated to shares issued - <span id="xdx_90E_eifrs-full--NumberOfInstrumentsOrInterestsIssuedOrIssuable_iI_pid_uShares_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zuEviWqr4f4b" title="Number of common stock issued" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlRJTkdFTlQgQ09OU0lERVJBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__"><ix:nonFraction name="ifrs-full:NumberOfInstrumentsOrInterestsIssuedOrIssuable" contextRef="AsOf2022-09-22_custom_ZigiCarmelInitiativesAndInvestmentsLtdMember_custom_FormerShareholderMember_custom_ShareExchangeAgreementMember" id="Fact000858" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">7,920,000</ix:nonFraction></span> shares (<span id="xdx_902_eifrs-full--NumberOfInstrumentsOrInterestsIssuedOrIssuable_iI_pid_uShares_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember__ifrs-full--ComponentsOfEquityAxis__custom--PostReverseSplitMember_zQSdZdmjMv9a" title="Number of common stock issued" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlRJTkdFTlQgQ09OU0lERVJBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__"><ix:nonFraction name="ifrs-full:NumberOfInstrumentsOrInterestsIssuedOrIssuable" contextRef="AsOf2022-09-22_custom_ZigiCarmelInitiativesAndInvestmentsLtdMember_custom_FormerShareholderMember_custom_ShareExchangeAgreementMember_custom_PostReverseSplitMember" id="Fact000860" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">41,684</ix:nonFraction></span>
    shares post reverse split) at $<span id="xdx_90C_ecustom--SharePricePerShares_iI_pid_uUSDPShares_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zn4pBjQci39b" title="Share price per shares" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlRJTkdFTlQgQ09OU0lERVJBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__"><ix:nonFraction name="BCAN:SharePricePerShares" contextRef="AsOf2022-09-22_custom_ZigiCarmelInitiativesAndInvestmentsLtdMember_custom_FormerShareholderMember_custom_ShareExchangeAgreementMember" id="Fact000862" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">5.40</ix:nonFraction></span>
    per share</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:AcquisitiondateFairValueOfTotalConsiderationTransferred" contextRef="AsOf2022-09-22_custom_ZigiCarmelInitiativesAndInvestmentsLtdMember" id="Fact000856" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">42,768,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_407_eifrs-full--AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract_iB_zE0MpYOehmea" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair
    value of assets and liabilities acquired:</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_401_eifrs-full--FinancialAssetsRecognisedAsOfAcquisitionDate_iI_zT5X0Dw5LsCl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investments</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:FinancialAssetsRecognisedAsOfAcquisitionDate" contextRef="AsOf2022-09-22_custom_ZigiCarmelInitiativesAndInvestmentsLtdMember" id="Fact000866" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">137,811</ix:nonFraction></span></p></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_409_eifrs-full--IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_iI_z4wX1JuoZFzh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible
    asset &#8211; patents pending</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate" contextRef="AsOf2022-09-22_custom_ZigiCarmelInitiativesAndInvestmentsLtdMember" id="Fact000868" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">42,768,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40E_eifrs-full--FinancialLiabilitiesRecognisedAsOfAcquisitionDate_iNI_di_z2yKZvDsSvbg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder
    loan</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:FinancialLiabilitiesRecognisedAsOfAcquisitionDate" contextRef="AsOf2022-09-22_custom_ZigiCarmelInitiativesAndInvestmentsLtdMember" id="Fact000870" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">137,811</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr id="xdx_40A_eifrs-full--IdentifiableAssetsAcquiredLiabilitiesAssumed_iI_zMs9mdXGx1Fi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-family: Times New Roman, Times, Serif">Fair value of assets
    and liabilities</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:IdentifiableAssetsAcquiredLiabilitiesAssumed" contextRef="AsOf2022-09-22_custom_ZigiCarmelInitiativesAndInvestmentsLtdMember" id="Fact000872" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">42,768,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A0_zcCKz8JdKxX6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
intangible asset acquired in the acquisition of ZC is attributed to 2 patents pending for a therapeutic device (the &#8220;EZ-G&#8221;
device) owned by ZC. The company has determined that the patents pending shall not be amortized until they are approved and then will
be amortized over the course of their life.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000874" name="ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory"><p id="xdx_80B_eifrs-full--DisclosureOfTradeAndOtherReceivablesExplanatory_zHhIAKibhxL3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
6 &#8211; <span id="xdx_824_znWT5uQka9ll">ACCOUNTS RECEIVABLE </span></b></span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000876" name="BCAN:DisclosureOfAmountsReceivableExplanatory"><p id="xdx_895_ecustom--DisclosureOfAmountsReceivableExplanatory_zNxh2fscgH48" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B3_zECxaQFCxsyi" style="display: none">SCHEDULE
OF ACCOUNTS RECEIVABLE</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_494_20231231_zmiyv7Yz4gnk" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
    31, 2023</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_491_20221231_zCICzGVeIIt3" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December
                                            31, 2022</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40A_eifrs-full--CurrentTradeReceivables_iI_maTRzIgy_zV4tWuGDF5L6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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</ix:nonNumeric><p id="xdx_8AE_zf6iFui0Qztf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information
on the Company&#8217;s exposure to credit risk and market risk, as well as impairment losses on trade receivables and other accounts
receivable, is provided in Note 15.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


<ix:exclude><!-- Field: Page; Sequence: 104; Value: 1 -->
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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000893" name="ifrs-full:DisclosureOfIntangibleAssetsExplanatory"><p id="xdx_80C_eifrs-full--DisclosureOfIntangibleAssetsExplanatory_ziAYe3CSH8D2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
7 &#8211; <span id="xdx_82B_zXvIKfb6q6cj">INTANGIBLE ASSETS</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s intangible assets relate to the proprietary Cannabis CRM software the Company is developing, Patents pending for the
EZ-G device (Note 5) as well as the primary growing license for medical cannabis in Israel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
additions for the software include cost of wages of the software developers for the time they spend on developing the Cannabis CRM software.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
additions for year ended December 31, 2022 for the Patents include the fair value attributed to the Patents upon the acquisition of ZC
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company considered indicators of impairment at December 31, 2023 and 2022. The Company recorded impairment loss during the year ended
December 31, 2023 for the license, the software and the patents pending. The impairment for the software and the license was done mainly
because of recent medical cannabis legislation changes in Israel that have materially affected the value of these assets. The impairment
for the Patents pending was done because of updated forecasts for the revenue the Company anticipates to generate from these patents
pending.</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000901" name="ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory"><p id="xdx_897_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_zRQVvQoZgAqh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B9_zyFvFjXkJ1uj" style="display: none">SCHEDULE
OF PATENTS INCLUDE THE FAIR VALUE ATTRIBUTED TO THE PATENTS UPON THE ACQUISITION</span></span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zueLO74ZKMma" title="Cost, beginning balance" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:IntangibleAssetsOtherThanGoodwillGross" contextRef="AsOf2021-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_LicencesMember" id="Fact000905" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">850,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additions</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98E_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zeyZBlX9q308" title="Additions" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0913">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98F_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zY8aLW1tNyY" title="Additions" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:ImpairmentLossRecognisedInProfitOrLossAdditions" contextRef="From2022-01-012022-12-31_ifrs-full_GrossCarryingAmountMember_custom_PatentMember" id="Fact000915" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">42,961,382</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Translation
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    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98B_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zHiOPf2O6Cog" title="Translation differences" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="BCAN:IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences" contextRef="From2022-01-012022-12-31_ifrs-full_GrossCarryingAmountMember" id="Fact000925" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="CAD">46,052</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
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    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98D_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zDBBX87ZQ1Jb" title="Cost, beginning balance" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:IntangibleAssetsOtherThanGoodwillGross" contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_custom_PatentMember" id="Fact000931" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">42,961,382</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Translation
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    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zf0lB7vtndRd" title="Translation differences" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="BCAN:IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences" contextRef="From2023-01-012023-12-31_ifrs-full_GrossCarryingAmountMember" id="Fact000957" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="CAD">108,176</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
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    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance
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    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_982_ecustom--IntangibleAssetsOtherThanGoodwillGross_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zFz2bj4QfE87" title="Cost, ending balance" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:IntangibleAssetsOtherThanGoodwillGross" contextRef="AsOf2023-12-31_ifrs-full_GrossCarryingAmountMember_custom_PatentMember" id="Fact000963" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">33,463,103</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwillGross_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zFlspDEInsi9" title="Cost, ending balance" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:IntangibleAssetsOtherThanGoodwillGross" contextRef="AsOf2023-12-31_ifrs-full_GrossCarryingAmountMember" id="Fact000965" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">33,544,341</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Accumulated
                                            amortization</b></span></p></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; width: 36%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance,
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98D_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zly25bK8zji" title="Accumulated amortization, beginning balance" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0967">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_985_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_z3ZQqlACQny8" title="Accumulated amortization, beginning balance" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0969">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_980_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zWdB56KM6a63" title="Accumulated amortization, beginning balance" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0971">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_980_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zeOkPexa9O1i" title="Accumulated amortization, beginning balance" style="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 12%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0973">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98D_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zwjsZYVmJLLc" title="Depreciation" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0975">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98B_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_z7SFgaj5aRm2" title="Depreciation" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0977">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_987_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zp16htjdRwSb" title="Depreciation" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0979">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98C_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zk1Z3gJ0PxYg" title="Depreciation" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0981">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance,
    December 31, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_984_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zhRLDdDRqXr1" title="Accumulated amortization, beginning balance" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0983">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98E_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zz9Exmy7oOoa" title="Accumulated amortization, beginning balance" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0985">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98C_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zoRoYLZRmhc3" title="Accumulated amortization, beginning balance" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0987">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98A_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zE1jsxXrvVb" title="Accumulated amortization, beginning balance" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0989">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortization</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_984_ecustom--AccumulatedAmortizationIntellectualPropertiesOfAmortization_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zv6IoG4NyMp" title="Amortization" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:AccumulatedAmortizationIntellectualPropertiesOfAmortization" contextRef="From2023-01-012023-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_ComputerSoftwareMember" id="Fact000991" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">81,406</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98C_ecustom--AccumulatedAmortizationIntellectualPropertiesOfAmortization_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zRCequywgcP1" title="Amortization" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0993">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_981_ecustom--AccumulatedAmortizationIntellectualPropertiesOfAmortization_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zD9bDboy0Ikf" title="Amortization" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0995">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98D_ecustom--AccumulatedAmortizationIntellectualPropertiesOfAmortization_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zqiJ3ukLEu8i" title="Amortization" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:AccumulatedAmortizationIntellectualPropertiesOfAmortization" contextRef="From2023-01-012023-12-31_ifrs-full_GrossCarryingAmountMember" id="Fact000997" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">81,406</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Translation
    differences</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_983_ecustom--AccumulatedAmortizationIntellectualPropertiesOfTranslationDifferences_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zHQiKaIzk107" title="Translation differences" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="BCAN:AccumulatedAmortizationIntellectualPropertiesOfTranslationDifferences" contextRef="From2023-01-012023-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_ComputerSoftwareMember" id="Fact000999" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="CAD">168</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98C_ecustom--AccumulatedAmortizationIntellectualPropertiesOfTranslationDifferences_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zg2q3kqJuYyf" title="Translation differences" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1001">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_987_ecustom--AccumulatedAmortizationIntellectualPropertiesOfTranslationDifferences_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zkIhAdrYyKtc" title="Translation differences" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1003">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98F_ecustom--AccumulatedAmortizationIntellectualPropertiesOfTranslationDifferences_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zEonjUhou1Gh" title="Translation differences" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="BCAN:AccumulatedAmortizationIntellectualPropertiesOfTranslationDifferences" contextRef="From2023-01-012023-12-31_ifrs-full_GrossCarryingAmountMember" id="Fact001005" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="CAD">168</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance
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    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_984_ecustom--AccumulatedAmortizationIntellectualProperties_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z0jphwgcyd6e" title="Accumulated amortization, Ending balance" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1011">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_985_ecustom--AccumulatedAmortizationIntellectualProperties_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zjl4y4wqORNh" title="Accumulated amortization, Ending balance" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:AccumulatedAmortizationIntellectualProperties" contextRef="AsOf2023-12-31_ifrs-full_GrossCarryingAmountMember" id="Fact001013" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">81,238</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
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    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_985_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_z7YwOYGNTdS8" title="Intangible assets, ending balance" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:IntangibleAssetsExcludingGoodwill" contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_LicencesMember" id="Fact001017" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">850,000</ix:nonFraction></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98C_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zW3QPO9BTdh7" title="Intangible assets, ending balance" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:IntangibleAssetsExcludingGoodwill" contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember_custom_PatentMember" id="Fact001019" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">42,961,382</ix:nonFraction></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98F_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20220101__20221231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zODaLJK7XDK3" title="Intangible assets, ending balance" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:IntangibleAssetsExcludingGoodwill" contextRef="AsOf2022-12-31_ifrs-full_GrossCarryingAmountMember" id="Fact001021" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">46,112,962</ix:nonFraction></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98E_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_fKg_____zgUWM4mDfI85" title="Intangible assets, ending balance" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1023">-</span></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_987_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LicencesMember_zQKIjfNvpyC5" title="Intangible assets, ending balance" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1025">-</span></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_981_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z4fdMTH36h96" title="Intangible assets, ending balance" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:IntangibleAssetsExcludingGoodwill" contextRef="AsOf2023-12-31_ifrs-full_GrossCarryingAmountMember_custom_PatentMember" id="Fact001027" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">33,463,103</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98D_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20230101__20231231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z6r6YdOLKMi2" title="Intangible assets, ending balance" style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:IntangibleAssetsExcludingGoodwill" contextRef="AsOf2023-12-31_ifrs-full_GrossCarryingAmountMember" id="Fact001029" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">33,463,103</ix:nonFraction></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span id="xdx_F07_zzVl762gtOjf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: justify"><span id="xdx_F14_zBiJbXD7lM5j" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote001030" xml:lang="en-US">Reclassified software
                                                                                                                                                              development costs from Capital Work in Progress (Note 8) to Intangible Assets &#8211; Software (See Note 4)</ix:footnote></span></td>
</tr></table>



</ix:nonNumeric><p id="xdx_8A6_zimajj8shMi2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


<ix:exclude><!-- Field: Page; Sequence: 105; Value: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
                                            CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001032" name="ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory"><p id="xdx_80F_eifrs-full--DisclosureOfPropertyPlantAndEquipmentExplanatory_zzSwA4nVI3P3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
8 &#8211; <span id="xdx_82D_zHM5pfCU0qE">PROPERTY AND EQUIPMENT</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001034" name="ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory"><p id="xdx_890_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zShl7C773cAi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property
and equipment consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BD_zEabJC2pFjwl" style="display: none">SCHEDULE
OF PROPERTY AND EQUIPMENT</span></span></p>

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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 35%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance,
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additions</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_984_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zcHe3bYJRgy8" title="Additions" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" contextRef="From2022-01-012022-12-31_ifrs-full_ComputerEquipmentMember" id="Fact001046" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">460</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_980_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--CapitalWorkInProgressMember_fKg_____z9MsfI4VYDag" title="Additions" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" contextRef="From2022-01-012022-12-31_custom_CapitalWorkInProgressMember" id="Fact001052" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">149,215</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Translation
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
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    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td style="width: 0.25in"><span id="xdx_F07_ztkOVhougTjh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td>
  <td style="text-align: justify"><span id="xdx_F12_zQaGCaryJH4g" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote001215" xml:lang="en-US"> Reclassified</ix:footnote></span> software development costs from
  Capital Work in Progress to Intangible Assets (Note 7) &#8211; Software (See Note 4)</td></tr>
</table>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the year ended December 31, 2023, depreciation of $<span id="xdx_90B_eifrs-full--DepreciationExpense_c20230101__20231231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zBUJpaKZQzQj"><ix:nonFraction name="ifrs-full:DepreciationExpense" contextRef="From2023-01-012023-12-31_ifrs-full_ComputerEquipmentMember" id="Fact001216" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">1,498</ix:nonFraction></span> (2022 - $<span id="xdx_902_eifrs-full--DepreciationExpense_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zj64xH8GFRj1"><ix:nonFraction name="ifrs-full:DepreciationExpense" contextRef="From2022-01-012022-12-31_ifrs-full_ComputerEquipmentMember" id="Fact001217" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">2,399</ix:nonFraction></span>) related to computer and equipment is included in cost of revenue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2023 and 2022 the Company&#8217;s Capital work in progress relates to the ongoing investment in the future medical cannabis
cultivation facility in Moshav Kochav Michael, Israel which includes permits and design.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company considered indicators of impairment at December 31, 2023 and 2022. The Company recorded impairment loss during the year ended
December 31, 2023 for the capital work in progress.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
impairment for the capital work in progress was done mainly because of recent medical cannabis legislation changes in Israel that have
materially affected the value of this asset.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 106; Value: 1 -->
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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
                                            CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001219" name="ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory"><p id="xdx_809_eifrs-full--DisclosureOfTradeAndOtherPayablesExplanatory_za0sapc0nIse" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
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<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001221" name="BCAN:DisclosureOfDetailedInformationAboutPayablesAndAccruedLiabilitiesExplanatory"><p id="xdx_899_ecustom--DisclosureOfDetailedInformationAboutPayablesAndAccruedLiabilitiesExplanatory_z0sMmSvBlly1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BA_zT22siN8xlkk" style="display: none">SCHEDULE
OF TRADE PAYABLES AND ACCRUED LIABILITIES</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers" contextRef="AsOf2022-12-31" id="Fact001224" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">40,241</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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</ix:nonNumeric><p id="xdx_8AA_zcqwOriYpD8j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001235" name="ifrs-full:DisclosureOfRelatedPartyExplanatory"><p id="xdx_807_eifrs-full--DisclosureOfRelatedPartyExplanatory_zWYwY4H9Cec5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
10 &#8211; <span id="xdx_82E_zUtUDJoy9Wi9">RELATED PARTY TRANSACTIONS</span> </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Key
management personnel include those persons having authority and responsibility for planning, directing and controlling the activities
of the Company as a whole. The Company has determined that key management personnel consist of members of the Company&#8217;s Board of
Directors and corporate officers. The remuneration of directors and key management personnel, not including normal employee compensation,
made during the years ended December 31, 2023 and 2022 is set out below:</span></p>

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</ix:nonNumeric><p id="xdx_8AC_zlKa0DOAwi4g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2023 and 2022, $<span id="xdx_90D_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_c20231231_zHFdYP37MxRd" title="Amounts receivable, related party transactions"><ix:nonFraction name="ifrs-full:AmountsReceivableRelatedPartyTransactions" contextRef="AsOf2023-12-31" id="Fact001271" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">843</ix:nonFraction></span> and $<span id="xdx_90F_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_c20221231_zXUndbxVc6Dh" title="Amounts receivable, related party transactions"><ix:nonFraction name="ifrs-full:AmountsReceivableRelatedPartyTransactions" contextRef="AsOf2022-12-31" id="Fact001273" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">1,002</ix:nonFraction></span>, respectively, was owed from shareholders of the Company. Amounts owed were recorded in
accounts receivable are non-interest bearing and unsecured.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
at December 31, 2023 and 2022, $<span id="xdx_907_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20231231_zrpGkUcfbq3k" title="Amounts payable, related party transactions"><ix:nonFraction name="ifrs-full:AmountsPayableRelatedPartyTransactions" contextRef="AsOf2023-12-31" id="Fact001275" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">450,048</ix:nonFraction></span> and $<span id="xdx_903_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20221231_z5304KjabuDg" title="Amounts payable, related party transactions"><ix:nonFraction name="ifrs-full:AmountsPayableRelatedPartyTransactions" contextRef="AsOf2022-12-31" id="Fact001277" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">37,094</ix:nonFraction></span>, respectively, was owed to directors of the Company. Amounts due were recorded in
accounts payable are non-interest bearing and unsecured.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001279" name="BCAN:DisclosureOfWarrantsExplanatory"><p id="xdx_805_ecustom--DisclosureOfWarrantsExplanatory_z6kZtngI3wek" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
11 &#8211; <span id="xdx_823_zXql3da6VMg4">WARRANTS</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company accounts for the warrants issued as part of the registered direct public offering that closed on December 21, 2023 (Note 14)
under IFRS 9 and they are classified as a liability since the exercise price is not denominated in the functional currency of the
Company. <span id="xdx_90B_ecustom--WarrantsIssued_pid_c20230101__20231231_zW8oX7RQbJq4" title="Warrants issued"><ix:nonFraction name="BCAN:WarrantsIssued" contextRef="From2023-01-01to2023-12-31" id="Fact001281" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,884,616</ix:nonFraction></span> warrants (<span id="xdx_903_ecustom--WarrantsIssued_pid_c20230101__20231231__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_ziXhEQVecFD7" title="Warrants issued"><ix:nonFraction name="BCAN:WarrantsIssued" contextRef="From2023-01-012023-12-31_custom_PostReverseSplitMember" id="Fact001283" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">15,182</ix:nonFraction></span>
warrants post reverse split) were issued at an exercise price of US$<span id="xdx_905_ecustom--ExercisePriceOfWarrants_pid_c20230101__20231231_z78GGjt5soX3" title="Exercise price of warrants"><ix:nonFraction name="BCAN:ExercisePriceOfWarrants" contextRef="From2023-01-01to2023-12-31" id="Fact001285" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">0.52</ix:nonFraction></span>
and expire on December 21, 2028. The derivative financial liability is re-measured at each reporting date, with changes in fair
value recognized in finance expense (income), net.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 107; Value: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
                                            CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
11 &#8211; WARRANTS (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
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Scholes warrant pricing model.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the year ended December 31, 2023, the Company recorded an income of $<span id="xdx_900_ecustom--IncreaseDecreaseInFairValue_c20230101__20231231_zLROQKdl02c4" title="Change in fair value of warrants"><ix:nonFraction name="BCAN:IncreaseDecreaseInFairValue" contextRef="From2023-01-01to2023-12-31" id="Fact001289" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">7,704</ix:nonFraction></span> in the consolidated statements of loss and comprehensive loss
as a result of the change in the fair value of warrants.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
key assumptions that were used in measuring the fair value of the warrants as of December 31, 2023 were: risk free interest rate &#8211;
<span id="xdx_908_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20230101__20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--WarrantsMember_zxBJrnqO2RMi" title="Risk free interest rate"><ix:nonFraction name="ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted" contextRef="From2023-01-012023-12-31_ifrs-full_WarrantsMember" id="Fact001291" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3.17</ix:nonFraction></span>%, expected volatility &#8211; <span id="xdx_905_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20230101__20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--WarrantsMember_zcOP648r4lu2" title="Expected volatility"><ix:nonFraction name="ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted" contextRef="From2023-01-012023-12-31_ifrs-full_WarrantsMember" id="Fact001293" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">107.47</ix:nonFraction></span>%, expected term <span id="xdx_901_ecustom--ExpectedTermShareOptionsGranted_dtY_c20230101__20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--WarrantsMember_zhMI6k0HoOwb" title="Expected term"><ix:nonNumeric contextRef="From2023-01-012023-12-31_ifrs-full_WarrantsMember" format="ixt-sec:duryear" id="Fact001295" name="BCAN:ExpectedTermShareOptionsGranted">5</ix:nonNumeric></span> years from December 21, 2023 and expected dividend yield - <span id="xdx_90B_eifrs-full--ExpectedDividendShareOptionsGranted_c20230101__20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--WarrantsMember_zHaKEfFRHWTe" title="Expected dividend"><ix:nonFraction name="ifrs-full:ExpectedDividendShareOptionsGranted" contextRef="From2023-01-012023-12-31_ifrs-full_WarrantsMember" id="Fact001297" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">0</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001299" name="BCAN:DisclosureOfDetailedInformationAboutChangesInSharePurchaseWarrantsExplanatory"><p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutChangesInSharePurchaseWarrantsExplanatory_zklkrQmng29b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
summary of changes in share purchase warrants issued by the Company during the year ended December 31, 2023 is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B0_zu8u9Tky9nB4" style="display: none">SCHEDULE
OF CHANGES IN SHARE PURCHASE WARRANTS</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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                                            Price US($)</b></span></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Movement
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
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    <td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iE_c20230101__20231231__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--WarrantsMember_fKg_____zvIRP9cH0zX8" title="Weighted average exercise price outstanding ending" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019" contextRef="AsOf2023-12-31_ifrs-full_WarrantsMember" id="Fact001311" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">98.8</ix:nonFraction></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td id="xdx_F01_zWaSKtroTpEk" style="width: 15pt; text-align: right">*</td><td id="xdx_F1B_z6iUv4Vqrwy" style="text-align: justify"><ix:footnote id="Footnote001312" xml:lang="en-US">Number of warrants and exercise price post reverse split</ix:footnote></td>
</tr></table>

</ix:nonNumeric><p id="xdx_8AD_zPokmph0miBf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001314" name="ifrs-full:DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory"><p id="xdx_89D_eifrs-full--DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory_zqdy9eVkdcsj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B3_zwofbkWyD3Z5" style="display: none">SCHEDULE
OF FAIR VALUE MEASUREMENTS INPUT</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98E_eifrs-full--WarrantLiability_iS_c20230101__20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zmIs4bd5AjBg" title="Warrant liability, beginning" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1316">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98E_eifrs-full--WarrantLiability_iS_c20230101__20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_z5nyG604kEOc" title="Warrant liability, beginning" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1318">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_980_eifrs-full--WarrantLiability_iS_c20230101__20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_zhJVNvzm5Njb" title="Warrant liability, beginning" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1320">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td><td id="xdx_98A_eifrs-full--WarrantLiability_iS_c20230101__20231231_zw4kZOj1g0z7" title="Warrant liability, beginning" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1322">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98A_ecustom--FairValueAtInception_c20230101__20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_z70Gj7hQPPA5" title="Fair value at inception" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1324">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_980_ecustom--FairValueAtInception_c20230101__20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zNn5ZdabFkek" title="Fair value at inception" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1326">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_983_ecustom--FairValueAtInception_c20230101__20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_zkQ2vzgPO0U2" title="Fair value at inception" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:FairValueAtInception" contextRef="From2023-01-012023-12-31_ifrs-full_Level3OfFairValueHierarchyMember" id="Fact001328" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">965,850</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_983_ecustom--FairValueAtInception_c20230101__20231231_zV0qETF9Caci" title="Fair value at inception" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:FairValueAtInception" contextRef="From2023-01-01to2023-12-31" id="Fact001330" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">965,850</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Change
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    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_980_ecustom--TransalationAdjustment_c20230101__20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zvDC456sh9o8" title="Translation adjustment" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1342">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_981_ecustom--TransalationAdjustment_c20230101__20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_zU6iDn6SWzmb" title="Translation adjustment" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1344">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_984_ecustom--TransalationAdjustment_c20230101__20231231_z3F5uSlCVOdc" title="Translation adjustment" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1346">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Warrant
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    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98A_eifrs-full--WarrantLiability_iE_c20230101__20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level1OfFairValueHierarchyMember_zMDoT0EImYla" title="Warrant liability, ending" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1348">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_986_eifrs-full--WarrantLiability_iE_c20230101__20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level2OfFairValueHierarchyMember_zEVyzBQD8rmh" title="Warrant liability, ending" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1350">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98F_eifrs-full--WarrantLiability_iE_c20230101__20231231__ifrs-full--LevelsOfFairValueHierarchyAxis__ifrs-full--Level3OfFairValueHierarchyMember_zA1gfmQMKdej" title="Warrant liability, ending" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:WarrantLiability" contextRef="AsOf2023-12-31_ifrs-full_Level3OfFairValueHierarchyMember" id="Fact001352" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">958,146</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">$</p><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td><td id="xdx_984_eifrs-full--WarrantLiability_iE_c20230101__20231231_zWlCxlJwprn7" title="Warrant liability, ending" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:WarrantLiability" contextRef="AsOf2023-12-31" id="Fact001354" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">958,146</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AB_zLy2scuMxdC9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001356" name="ifrs-full:DisclosureOfBorrowingsExplanatory"><p id="xdx_80C_eifrs-full--DisclosureOfBorrowingsExplanatory_zbaOGOnMnQEl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
12 &#8211; <span id="xdx_822_zEcYBinFcFc4">LONG TERM LOAN</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the year ended December 31, 2020, the Company secured a term loan with a principal amount of <b>$</b><span id="xdx_903_eifrs-full--NotionalAmount_iI_c20201231_zxl9jofQFSN8" title="Principal amount"><ix:nonFraction name="ifrs-full:NotionalAmount" contextRef="AsOf2020-12-31" id="Fact001358" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">182,542</ix:nonFraction></span> (NIS <span id="xdx_901_eifrs-full--NotionalAmount_iI_uILS_c20201231_zRsfhSacRLZ1" title="Principal amount"><ix:nonFraction name="ifrs-full:NotionalAmount" contextRef="AsOf2020-12-31" id="Fact001360" format="ixt:numdotdecimal" decimals="0" unitRef="ILS">500,000</ix:nonFraction></span>) from an Israeli
bank. The loan bears interest at the rate of <span id="xdx_903_eifrs-full--BorrowingsInterestRate_iI_pid_dp_c20201231_z9s51puR9rDg" title="Interest rate"><ix:nonFraction name="ifrs-full:BorrowingsInterestRate" contextRef="AsOf2020-12-31" id="Fact001362" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3.14</ix:nonFraction></span>% per annum and matures on <span id="xdx_90C_eifrs-full--BorrowingsMaturity_c20200101__20201231_z4lQi8d2cx67" title="Borrowings maturity, description"><ix:nonNumeric contextRef="From2020-01-012020-12-31" id="Fact001364" name="ifrs-full:BorrowingsMaturity">September 18, 2025</ix:nonNumeric></span>. The loan is subject to 48 monthly payments
commencing October 18, 2021. $<span id="xdx_90C_eifrs-full--SecuredBankLoansReceived_iI_uCAD_c20201231_zRDf5uRs3ovg"><ix:nonFraction name="ifrs-full:SecuredBankLoansReceived" contextRef="AsOf2020-12-31" id="Fact001365" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">9,127</ix:nonFraction></span> (NIS <span id="xdx_901_eifrs-full--SecuredBankLoansReceived_iI_uILS_c20201231_zQXvqwwJr1Xj"><ix:nonFraction name="ifrs-full:SecuredBankLoansReceived" contextRef="AsOf2020-12-31" id="Fact001366" format="ixt:numdotdecimal" decimals="0" unitRef="ILS">25,000</ix:nonFraction></span>) was deposited in the bank as security for the loan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 108; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
12 &#8211; LONG TERM LOAN (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001368" name="ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsExplanatory"><p id="xdx_898_eifrs-full--DisclosureOfDetailedInformationAboutBorrowingsExplanatory_zVWaoyECoG64" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
activities of the long term loan during the years ended December 31, 2023 and 2022 are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B3_zTup3fRydawk" style="display: none">SCHEDULE
OF LONG TERM LOAN</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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                                            31,</b></span></p>
                                                             <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance,
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_404_eifrs-full--ShorttermBorrowings_iE_uCAD_zs4nt63WPVM7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long
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  <tr id="xdx_400_eifrs-full--LongtermBorrowings_iE_uCAD_zYgxvDCkDqOb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long
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  </table>

</ix:nonNumeric><p id="xdx_8A9_zsD5iFAWU1hj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001394" name="BCAN:DisclosureOfInformationAboutMaturityDebtBorrowingsExplanatory"><p id="xdx_892_ecustom--DisclosureOfInformationAboutMaturityDebtBorrowingsExplanatory_znEXQTD1REP3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
undiscounted repayments for each of the next four years and in the aggregate are:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B1_zSRZ0KCJ8pPf">SCHEDULE
OF UNDISCOUNTED REPAYMENTS</span></span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Year
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:BorrowingsNextTwelveMonths" contextRef="AsOf2023-12-31" id="Fact001396" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">46,680</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2023-12-31" id="Fact001400" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">85,107</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>
<!-- Field: Split-Segment; Name: 002 -->
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric></ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001402" name="ifrs-full:DisclosureOfEmployeeBenefitsExplanatory"><p id="xdx_800_eifrs-full--DisclosureOfEmployeeBenefitsExplanatory_zcA8LdUFwYa8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
13 &#8211; <span id="xdx_823_zKRLTbUhy7fk">EMPLOYEE BENEFITS</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
severance pay liability constitutes a defined benefit plan and was calculated using actuarial assumptions. In measuring the present value
of the defined benefit obligation and the current service costs the projected unit credit method was used.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>a.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Plan
                                            asset (liability) </b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001404" name="ifrs-full:DisclosureOfDefinedContributionPlansExplanatory"><p id="xdx_89A_eifrs-full--DisclosureOfDefinedContributionPlansExplanatory_zJXnZFFdI5a9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information
on the Company&#8217;s defined benefit pension plan and other defined benefit plans, in aggregate, is summarized as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B7_zCZSigLwwqti" style="display: none">SCHEDULE
OF PLAN ASSET (LIABILITY)</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_497_20231231_zZmahxAb1hn4" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
    31, 2023</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_492_20221231_zoklJgDpsFXa" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
    31, 2022</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40D_eifrs-full--DefinedBenefitObligationAtPresentValue_iNI_di_msSDIPzrAh_zdFDRC2qZ4u9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Defined
    benefit plan liability</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:DefinedBenefitObligationAtPresentValue" contextRef="AsOf2023-12-31" id="Fact001406" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">91,533</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:DefinedBenefitObligationAtPresentValue" contextRef="AsOf2022-12-31" id="Fact001407" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">86,016</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less:</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_402_eifrs-full--PlanAssetsAtFairValue_iI_maSDIPzrAh_z9fLuZ4wfxgd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fair
    value of plan asset or asset ceiling</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1409">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1410">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_405_eifrs-full--PlanAssetsAtFairValue_iI_maSDIPzrAh_zl1M51UmJ6Ck" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less: fair value of plan assets or asset ceiling</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1412">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1413">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
<tr id="xdx_40A_eifrs-full--SurplusDeficitInPlan_iTI_mtSDIPzrAh_z038LHioK015" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:SurplusDeficitInPlan" contextRef="AsOf2023-12-31" id="Fact001415" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="CAD">91,533</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:SurplusDeficitInPlan" contextRef="AsOf2022-12-31" id="Fact001416" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="CAD">86,016</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A3_z2Api96qovyf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


<ix:exclude><!-- Field: Page; Sequence: 109; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
                                            CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
13 &#8211; EMPLOYEE BENEFITS (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>b.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Changes
                                            in the present value of the defined benefit plan liability</b></span></td></tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001418" name="ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory"><p id="xdx_89D_eifrs-full--DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory_zM2BDhfFVg68" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following are the continuities of the fair value of plan asset or plan liability and the present value of the defined benefit plan obligations:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B9_zOIZS8m79c4l">SCHEDULE
OF CHANGE IN THE PRESENT VALUE OF THE DEFINED BENEFIT PLAN LIABILITY</span></span></b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_492_20230101__20231231_zQNIwcd4uoS3" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
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    <td colspan="2" id="xdx_493_20220101__20221231_zlvKjLm2vuC5" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
    31, 2022</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_405_eifrs-full--LiabilityAssetOfDefinedBenefitPlans_iS_zAd5q6MZwFX7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance,
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:LiabilityAssetOfDefinedBenefitPlans" contextRef="AsOf2022-12-31" id="Fact001420" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="CAD">86,016</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:LiabilityAssetOfDefinedBenefitPlans" contextRef="AsOf2021-12-31" id="Fact001421" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="CAD">87,058</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recognized
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    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
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    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Actuarial
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" contextRef="From2023-01-01to2023-12-31" id="Fact001429" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">485</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr id="xdx_404_eifrs-full--IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset_zC90YNaArwgd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Translation
    differences</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr id="xdx_400_eifrs-full--LiabilityAssetOfDefinedBenefitPlans_iE_zt0cW1kuwAs9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance,
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    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:LiabilityAssetOfDefinedBenefitPlans" contextRef="AsOf2023-12-31" id="Fact001435" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="CAD">91,533</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:LiabilityAssetOfDefinedBenefitPlans" contextRef="AsOf2022-12-31" id="Fact001436" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="CAD">86,016</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A7_zPIQ9rEWqwb5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
actual amount paid may vary from the estimate based on actuarial valuations being completed, investment performance, volatility in discount
rates, regulatory requirements and other factors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>c.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Major
                                            assumptions in determining the defined benefit plan liability</b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001438" name="ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory"><p id="xdx_89F_eifrs-full--DisclosureOfDefinedBenefitPlansExplanatory_zXoR11YwoC8g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
principal actuarial assumptions used in calculating the Company&#8217;s defined benefit plan obligations and net defined benefit plan
cost for the years were as follows (expressed as weighted averages):</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B3_zVURQl1c19ga" style="display: none">SCHEDULE
OF MAJOR ASSUMPTIONS IN DETERMINING THE DEFINED BENEFITS PLAN LIABILITY</span></span></b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td colspan="2" id="xdx_498_20221231_zZAhbcv44DWh" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
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  <tr id="xdx_402_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_zoLTyeAf4Bae" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Capitalization
    rate</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:ActuarialAssumptionOfDiscountRates" contextRef="AsOf2023-12-31" id="Fact001440" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3.15</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:ActuarialAssumptionOfDiscountRates" contextRef="AsOf2022-12-31" id="Fact001441" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">2.73</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td></tr>
  <tr id="xdx_403_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_zAnhJrzjqHhh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Salary
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" contextRef="AsOf2023-12-31" id="Fact001443" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" contextRef="AsOf2022-12-31" id="Fact001444" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td></tr>
  <tr id="xdx_409_eifrs-full--ActuarialAssumptionOfExpectedRatesOfPensionIncreases_iI_pid_dp_zjM17hKQmZzb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Retirement
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    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreases" contextRef="AsOf2023-12-31" id="Fact001446" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">5</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:ActuarialAssumptionOfExpectedRatesOfPensionIncreases" contextRef="AsOf2022-12-31" id="Fact001447" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">5</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A0_zPswWcpk56a4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>d.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Sensitivity
                                            analysis</b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table outlines the key assumptions for the years ended December 31, 2023 and 2022 and the sensitivity of a <span id="xdx_904_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20231231_z2nqOfTKN0Pj" title="Actuarial assumption of expected rates of inflation"><span id="xdx_902_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20221231_ztotHA04zvhj" title="Actuarial assumption of expected rates of inflation"><ix:nonFraction name="ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation" contextRef="AsOf2023-12-31" id="Fact001449" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation" contextRef="AsOf2022-12-31" id="Fact001451" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">1</ix:nonFraction></ix:nonFraction></span></span>% change in each
of these assumptions on the defined benefit plan obligations and the net defined benefit plan cost.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
sensitivity analysis provided in the table is hypothetical and should be used with caution. The sensitivities of each key assumption
have been calculated independently of any changes in other key assumptions. Actual experience may result in changes in a number of key
assumptions simultaneously. Changes in one factor may result in changes in another, which could amplify or reduce the impact of such
assumptions.</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001453" name="ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory"><p id="xdx_89B_eifrs-full--DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory_zdNZ9Nu6sqbf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BE_zdvUsjUnEY38" style="display: none">SCHEDULE
OF SENSITIVITY ANALYSIS</span></span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_495_20231231_zO5MuDQlh7yk" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
    31, 2023</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_495_20221231_zUXvtNpFG17g" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
    31, 2022</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Capitalization
    rate:</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_401_eifrs-full--IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption_iI_hifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_znj8zDRLnaQh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Impact
    of: <span id="xdx_90E_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20231231__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_zdkPB5aKAFC" title="Capitalization rate increase" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFTlNJVElWSVRZIEFOQUxZU0lTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="ifrs-full:ActuarialAssumptionOfDiscountRates" contextRef="AsOf2023-12-31_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" id="Fact001458" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">1</ix:nonFraction></span>% increase</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption" contextRef="AsOf2023-12-31_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" id="Fact001455" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="CAD">4,775</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption" contextRef="AsOf2022-12-31_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" id="Fact001456" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="CAD">4,974</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr id="xdx_405_eifrs-full--IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption_iI_hifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_zciZoWUpYe4f" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_ecustom--ActuarialAssumptionOfDiscountRatesDecrease_iI_pid_dp_c20231231__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfDiscountRatesMember_zxLHoilMeLVj" title="Capitalization rate decrease" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFTlNJVElWSVRZIEFOQUxZU0lTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="BCAN:ActuarialAssumptionOfDiscountRatesDecrease" contextRef="AsOf2023-12-31_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" id="Fact001463" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">1</ix:nonFraction></span>%
    decrease</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption" contextRef="AsOf2023-12-31_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" id="Fact001460" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">5,720</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption" contextRef="AsOf2022-12-31_ifrs-full_ActuarialAssumptionOfDiscountRatesMember" id="Fact001461" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">6,013</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Salary
    growth rate:</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_408_eifrs-full--IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption_iI_hifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zjfTXdpumgrd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Impact
    of: <span id="xdx_908_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20231231__ifrs-full--ActuarialAssumptionsAxis__ifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember_zKE5aeigRwK9" title="Salary growth rate increase" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNFTlNJVElWSVRZIEFOQUxZU0lTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" contextRef="AsOf2023-12-31_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember" id="Fact001468" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">1</ix:nonFraction></span>% increase</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption" contextRef="AsOf2023-12-31_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember" id="Fact001465" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">5,856</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    decrease</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"/><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1471">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A2_z11EjS7E9k57" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


<ix:exclude><!-- Field: Page; Sequence: 110; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001475" name="ifrs-full:DisclosureOfClassesOfShareCapitalExplanatory"><p id="xdx_806_eifrs-full--DisclosureOfClassesOfShareCapitalExplanatory_zTZb4Se0tPk3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
14 &#8211; <span id="xdx_825_zxAHXsROUMj">EQUITY</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Authorized
</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unlimited
number of common shares without par value.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Issued
</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2023, <span id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_c20231231_zGS3Yo8S6qM7" title="Number of shares issued"><span id="xdx_90C_eifrs-full--NumberOfSharesOutstanding_iI_c20231231_zJO9BszQJLs1" title="Number of shares outstanding"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2023-12-31" id="Fact001477" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="ifrs-full:NumberOfSharesOutstanding" contextRef="AsOf2023-12-31" id="Fact001479" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">223,964</ix:nonFraction></ix:nonFraction></span></span> common shares were issued and outstanding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>During
the year ended December 31, 2023</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 3, 2023, the Company issued </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20230103__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zVJL7EodOqFg" title="Number of shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2023-01-03_custom_TwoDirectorsMember" id="Fact001481" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,727</ix:nonFraction></span>
common shares (<span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_c20230103__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zMYZGex0JgM2" title="Number of shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2023-01-03_custom_TwoDirectorsMember_custom_PostReverseSplitMember" id="Fact001483" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">35</ix:nonFraction></span> common shares post reverse split) to two directors following the vesting of RSU&#8217;s with a fair value of
$<span id="xdx_90E_eifrs-full--ParValuePerShare_iI_pid_uUSDPShares_c20230103__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zPqYU3UpEKQ6" title="Par value per share"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2023-01-03_custom_TwoDirectorsMember" id="Fact001485" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">6.20</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
for a compensation amount of $<span id="xdx_905_eifrs-full--ProceedsFromIssueOfOrdinaryShares_c20230103__20230103__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zLzxUfxJmNh7" title="Compensation amount"><ix:nonFraction name="ifrs-full:ProceedsFromIssueOfOrdinaryShares" contextRef="From2023-01-032023-01-03_custom_TwoDirectorsMember" id="Fact001487" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">41,875</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
April 4, 2023, the Company issued </span><span id="xdx_904_eifrs-full--NumberOfSharesIssued_iI_c20230404__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zvmolVEoQRZi" title="Number of shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2023-04-04_custom_TwoDirectorsMember" id="Fact001489" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,727</ix:nonFraction></span> common shares (<span id="xdx_90E_eifrs-full--NumberOfSharesIssued_iI_c20230404__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_z2gK6WhcNJ86" title="Number of shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2023-04-04_custom_TwoDirectorsMember_custom_PostReverseSplitMember" id="Fact001491" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">35</ix:nonFraction></span> common shares post reverse split) to two directors following the vesting of RSU&#8217;s with a fair value of $<span id="xdx_90C_eifrs-full--ParValuePerShare_iI_pid_uUSDPShares_c20230404__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zohs1g3TYBy7"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2023-04-04_custom_TwoDirectorsMember" id="Fact001492" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">6.20</ix:nonFraction></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
for a compensation amount of $<span id="xdx_907_eifrs-full--ProceedsFromIssueOfOrdinaryShares_c20230404__20230404__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zLXBJRqmNv8d"><ix:nonFraction name="ifrs-full:ProceedsFromIssueOfOrdinaryShares" contextRef="From2023-04-042023-04-04_custom_TwoDirectorsMember" id="Fact001493" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">41,730</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
April 27, 2023, the Company granted <span id="xdx_905_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20230427__20230427__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_z17o3VBxRFTi" title="Shares granted"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2023-04-272023-04-27_custom_TwoDirectorsMember" id="Fact001495" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">43,847</ix:nonFraction></span>
RSU&#8217;s (<span id="xdx_90E_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20230427__20230427__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zfVRdcx9ULG6" title="Shares granted"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2023-04-272023-04-27_custom_TwoDirectorsMember_custom_PostReverseSplitMember" id="Fact001497" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">231</ix:nonFraction></span> RSU&#8217;s post reverse split) to two directors, <span id="xdx_90C_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20230427__20230427__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zLBfWgzWWqhl" title="Vesting description"><ix:nonNumeric contextRef="From2023-04-272023-04-27_custom_TwoDirectorsMember" id="Fact001499" name="ifrs-full:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement">25%
of the RSUs will vest each 3 months with the last tranche vesting on April 27, 2024</ix:nonNumeric></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 4, 2023, the Company issued <span id="xdx_90E_eifrs-full--NumberOfSharesIssued_iI_c20230704__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_z9PCrnlU2Vb4" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2023-07-04_custom_TwoDirectorsMember" id="Fact001501" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,961</ix:nonFraction></span> common shares (</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20230704__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zCrsUxOaZss8" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2023-07-04_custom_TwoDirectorsMember_custom_PostReverseSplitMember" id="Fact001503" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">58</ix:nonFraction></span>
common shares post reverse split) to two directors following the vesting of RSU&#8217;s with a fair value of $<span id="xdx_90A_eifrs-full--ParValuePerShare_iI_pid_uUSDPShares_c20230704__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zndM52Ov88Xh"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2023-07-04_custom_TwoDirectorsMember" id="Fact001504" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.82</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
for a compensation amount of $<span id="xdx_901_eifrs-full--ProceedsFromIssueOfOrdinaryShares_c20230704__20230704__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zZcpKkLcK5ja"><ix:nonFraction name="ifrs-full:ProceedsFromIssueOfOrdinaryShares" contextRef="From2023-07-042023-07-04_custom_TwoDirectorsMember" id="Fact001505" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">41,871</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 19, 2023 the Company issued <span id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_c20230719__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_z3E0cwe6LMmi"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2023-07-19_custom_TwoDirectorsMember" id="Fact001506" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,733,334</ix:nonFraction></span>
common shares (<span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_c20230719__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zojE2vBn0By4"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2023-07-19_custom_TwoDirectorsMember_custom_PostReverseSplitMember" id="Fact001507" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">9,123</ix:nonFraction></span> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">common shares post
reverse split) at a price of US$</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eifrs-full--ParValuePerShare_iI_pid_uUSDPShares_c20230719__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zLiqI31Frce2"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2023-07-19_custom_TwoDirectorsMember" id="Fact001508" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.50</ix:nonFraction></span>
per share following the closing of an underwritten public offering with gross proceeds to the Company of $<span id="xdx_90B_eifrs-full--ProceedsFromIssueOfOrdinaryShares_c20230719__20230719__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zWAeKWDp5Tp2"><ix:nonFraction name="ifrs-full:ProceedsFromIssueOfOrdinaryShares" contextRef="From2023-07-192023-07-19_custom_TwoDirectorsMember" id="Fact001509" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">3,424,201</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
before deducting underwriting discounts and other estimated expenses paid by the Company in the amount of $<span id="xdx_904_eifrs-full--ProceedsFromIssuingOtherEquityInstruments_c20230719__20230719__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zOyQAsuOL77b"><ix:nonFraction name="ifrs-full:ProceedsFromIssuingOtherEquityInstruments" contextRef="From2023-07-192023-07-19_custom_TwoDirectorsMember" id="Fact001510" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">405,636</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
totalling in a net amount of $<span id="xdx_900_eifrs-full--ProceedsFromIssuingShares_c20230719__20230719__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zVfKV94ouykg"><ix:nonFraction name="ifrs-full:ProceedsFromIssuingShares" contextRef="From2023-07-192023-07-19_custom_TwoDirectorsMember" id="Fact001511" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">3,018,565</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 8, 2023, the Company granted </span><span id="xdx_903_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20230808__20230808__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_z7hmnzlioL4j"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2023-08-082023-08-08_custom_TwoDirectorsMember" id="Fact001512" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">27,819</ix:nonFraction></span> RSU&#8217;s (<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20230808__20230808__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zSZz07OerNza"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2023-08-082023-08-08_custom_TwoDirectorsMember_custom_PostReverseSplitMember" id="Fact001513" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">146</ix:nonFraction></span>
RSU&#8217;s post reverse split) to two directors, <span id="xdx_903_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20230808__20230808__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zbB1VvUl5UR4"><ix:nonNumeric contextRef="From2023-08-082023-08-08_custom_TwoDirectorsMember" id="Fact001514" name="ifrs-full:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement">50%
of the RSUs will vest after 6 months, 25% after 9 months and 25% after a year</ix:nonNumeric></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
October 10, 2023, the Company granted <span id="xdx_905_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20231010__20231010__ifrs-full--CounterpartiesAxis__custom--ConsultantMember_zZvr5x9z4Gng"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2023-10-102023-10-10_custom_ConsultantMember" id="Fact001515" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,935</ix:nonFraction></span> RSU&#8217;s (</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20231010__20231010__ifrs-full--CounterpartiesAxis__custom--ConsultantMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zpK1pFy7yFzl"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2023-10-102023-10-10_custom_ConsultantMember_custom_PostReverseSplitMember" id="Fact001516" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">58</ix:nonFraction></span>
RSU&#8217;s post reverse split) to a consultant, <span id="xdx_909_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20231010__20231010__ifrs-full--CounterpartiesAxis__custom--ConsultantMember_zTkrXB3EQRsb"><ix:nonNumeric contextRef="From2023-10-102023-10-10_custom_ConsultantMember" id="Fact001517" name="ifrs-full:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement">the
RSUs will vest over 4 months and a day</ix:nonNumeric></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
October 23, 2023, the Company issued <span id="xdx_90E_eifrs-full--NumberOfSharesIssued_iI_c20231023__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zUmJmzUSAazd" title="Shares granted"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2023-10-23_custom_TwoDirectorsMember" id="Fact001519" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">24,869</ix:nonFraction></span>
common shares (<span id="xdx_900_eifrs-full--NumberOfSharesIssued_iI_c20231023__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zx5QnlyDkiQk" title="Shares granted"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2023-10-23_custom_TwoDirectorsMember_custom_PostReverseSplitMember" id="Fact001521" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">131</ix:nonFraction></span> common shares post reverse split) to two directors following the vesting of RSU&#8217;s with a fair value
of $<span id="xdx_904_eifrs-full--ParValuePerShare_iI_pid_uUSDPShares_c20231023__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zzqn2OueIFMj" title="Share value"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2023-10-23_custom_TwoDirectorsMember" id="Fact001523" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.62</ix:nonFraction></span>,
for a compensation amount of $<span id="xdx_902_eifrs-full--ProceedsFromIssueOfOrdinaryShares_c20231023__20231023__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zMQ0kUUXlu79" title="Compensation amount"><ix:nonFraction name="ifrs-full:ProceedsFromIssueOfOrdinaryShares" contextRef="From2023-10-232023-10-23_custom_TwoDirectorsMember" id="Fact001525" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">65,264</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 21, 2023 the Company issued <span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_c20231221__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zM5vk2LBIkK6"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2023-12-21_custom_TwoDirectorsMember" id="Fact001526" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,884,616</ix:nonFraction></span>
common shares (<span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_c20231221__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_z5f3oRXghZHd"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2023-12-21_custom_TwoDirectorsMember_custom_PostReverseSplitMember" id="Fact001527" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">15,182</ix:nonFraction></span> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">common shares post
reverse split) at a price of US$<span id="xdx_908_eifrs-full--ParValuePerShare_iI_pid_uUSDPShares_c20231221__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_znAIWVVWS9Hk"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2023-12-21_custom_TwoDirectorsMember" id="Fact001528" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.52</ix:nonFraction></span> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per
share following the closing of a registered direct public offering with gross proceeds to the Company of $<span id="xdx_90D_eifrs-full--ProceedsFromIssueOfOrdinaryShares_c20231221__20231221__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_z7R4CQMb3iZh"><ix:nonFraction name="ifrs-full:ProceedsFromIssueOfOrdinaryShares" contextRef="From2023-12-212023-12-21_custom_TwoDirectorsMember" id="Fact001529" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">1,996,650</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
before deducting underwriting discounts and other estimated expenses paid by the Company in the amount of $<span id="xdx_90E_eifrs-full--ProceedsFromIssuingOtherEquityInstruments_c20231221__20231221__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zgTlsJCisWnj"><ix:nonFraction name="ifrs-full:ProceedsFromIssuingOtherEquityInstruments" contextRef="From2023-12-212023-12-21_custom_TwoDirectorsMember" id="Fact001530" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">319,464</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
totalling in a net amount of $<span id="xdx_908_eifrs-full--ProceedsFromIssuingShares_c20231221__20231221__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_zGaC3ZKMeeN4"><ix:nonFraction name="ifrs-full:ProceedsFromIssuingShares" contextRef="From2023-12-212023-12-21_custom_TwoDirectorsMember" id="Fact001531" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">1,677,186</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.
The offering was for sale of <span id="xdx_909_eifrs-full--NumberOfSharesAuthorised_iI_c20231221_zuhGdj8Vvoc9"><ix:nonFraction name="ifrs-full:NumberOfSharesAuthorised" contextRef="AsOf2023-12-21" id="Fact001532" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,884,616</ix:nonFraction></span> units (<span id="xdx_903_eifrs-full--NumberOfSharesAuthorised_iI_c20231221__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zY2QvLSm89Fa"><ix:nonFraction name="ifrs-full:NumberOfSharesAuthorised" contextRef="AsOf2023-12-21_custom_PostReverseSplitMember" id="Fact001533" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">15,182</ix:nonFraction></span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">units
post reverse split), each consisting of one common share and one common warrant to purchase one common share per warrant at an exercise price of
US$<span id="xdx_901_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uUSDPShares_c20231221_zkX3Ek4QcFWe"><ix:nonFraction name="ifrs-full:ExercisePriceOfOutstandingShareOptions2019" contextRef="AsOf2023-12-21" id="Fact001534" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.52</ix:nonFraction></span> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Note
11).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 31, 2023, the Company granted <span id="xdx_905_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20231231__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorAndConsultantMember_zrrXocjP0Mq8" title="Shares granted"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2023-12-312023-12-31_custom_DirectorAndConsultantMember" id="Fact001536" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">93,069</ix:nonFraction></span>
RSU&#8217;s (<span id="xdx_90E_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20231231__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorAndConsultantMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zodmOEHL6jNa" title="Shares granted"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2023-12-312023-12-31_custom_DirectorAndConsultantMember_custom_PostReverseSplitMember" id="Fact001538" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">490</ix:nonFraction></span> RSU&#8217;s post reverse split) to a director and a consultant, <span id="xdx_908_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20231231__20231231__ifrs-full--CounterpartiesAxis__custom--DirectorAndConsultantMember_zfaVErKbRx79" title="Vesting description"><ix:nonNumeric contextRef="From2023-12-312023-12-31_custom_DirectorAndConsultantMember" id="Fact001540" name="ifrs-full:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement">the
RSUs will vest over 4 months and a day</ix:nonNumeric></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


<ix:exclude><!-- Field: Page; Sequence: 111; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
                                            CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
14 &#8211; EQUITY (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>During
the year ended December 31, 2022</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 13, 2022, the Company completed a non-brokered private placement financing wherein it raised $<span id="xdx_904_eifrs-full--ProceedsFromIssuingShares_c20220113__20220113_zZ7unyTKfSqj"><ix:nonFraction name="ifrs-full:ProceedsFromIssuingShares" contextRef="From2022-01-132022-01-13" id="Fact001541" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">122,950</ix:nonFraction></span>
through the issuance of <span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20220113_zOpM9nBHFZZe"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2022-01-13" id="Fact001542" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">40,983</ix:nonFraction></span> common shares (<span id="xdx_908_eifrs-full--NumberOfSharesIssued_iI_c20220113__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zKFxoafz0Y3e"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2022-01-13_custom_PostReverseSplitMember" id="Fact001543" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">216</ix:nonFraction></span>
common shares post reverse split) at a price of $<span id="xdx_906_eifrs-full--ParValuePerShare_iI_c20220113_zNGxW9pxbek4"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2022-01-13" id="Fact001544" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">3.00</ix:nonFraction></span>
per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
May 3, 2022, <span id="xdx_90B_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20220503__20220503_zPt5lcB1zGn3" title="Number of stock options exercised"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement" contextRef="From2022-05-032022-05-03" id="Fact001546" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">150,000</ix:nonFraction></span>
stock options (<span id="xdx_905_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20220503__20220503__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zejBskYLROfi" title="Number of stock options exercised"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement" contextRef="From2022-05-032022-05-03_custom_PostReverseSplitMember" id="Fact001548" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">790</ix:nonFraction></span> stock options post reverse split) were exercised to common shares for a total proceeds of $<span id="xdx_909_eifrs-full--ProceedsFromExerciseOfOptions_c20220503__20220503_zj10YF8mzBZ8" title="Proceeds from stock options exercised"><ix:nonFraction name="ifrs-full:ProceedsFromExerciseOfOptions" contextRef="From2022-05-032022-05-03" id="Fact001550" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">123,000</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 4, 2022 the Company issued <span id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_c20220704_zXbyzTJugTwe"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2022-07-04" id="Fact001551" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,727</ix:nonFraction></span> common shares(</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20220704__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zHpynEBNVhph"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2022-07-04_custom_PostReverseSplitMember" id="Fact001552" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">35</ix:nonFraction></span>
common shares post reverse split) following the vesting of RSU&#8217;s.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
September 20, 2022 <span id="xdx_90B_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20220920__20220920_zCkH03m4Mjda" title="Number of stock options exercised"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement" contextRef="From2022-09-202022-09-20" id="Fact001554" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">140,000</ix:nonFraction></span>
stock options (<span id="xdx_905_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20220920__20220920__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_z7hLgsUxmAo5" title="Number of stock options exercised"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement" contextRef="From2022-09-202022-09-20_custom_PostReverseSplitMember" id="Fact001556" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">737</ix:nonFraction></span> stock options post reverse split) were exercised to common shares for a total proceeds of $<span id="xdx_90E_eifrs-full--ProceedsFromExerciseOfOptions_c20220920__20220920_zGaNhK3o7kue" title="Proceeds from stock options exercised"><ix:nonFraction name="ifrs-full:ProceedsFromExerciseOfOptions" contextRef="From2022-09-202022-09-20" id="Fact001558" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">114,800</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
September 22, 2022, as part of the acquisition of Zigi Carmel described in note 4, the Company issued <span id="xdx_908_eifrs-full--NumberOfSharesIssued_iI_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelMember_zVn3wS6Irqy2" title="Number of shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2022-09-22_custom_ZigiCarmelMember" id="Fact001560" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">7,920,000</ix:nonFraction></span> of its common shares
(<span id="xdx_908_eifrs-full--NumberOfSharesIssued_iI_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zaoJY9kDRK6k" title="Number of shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2022-09-22_custom_ZigiCarmelMember_custom_PostReverseSplitMember" id="Fact001562" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">41,684</ix:nonFraction></span>
of its common shares post reverse split) to the former shareholder of Zigi Carmel in exchange for all of the issued and outstanding
shares of Zigi Carmel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
October 3, 2022, the Company issued <span id="xdx_905_eifrs-full--NumberOfSharesIssued_iI_c20221003_zyY84LsxrYij" title="Number of shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2022-10-03" id="Fact001564" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,727</ix:nonFraction></span> common shares (<span id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_c20221003__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zsXzzF8SnZLk" title="Number of shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2022-10-03_custom_PostReverseSplitMember" id="Fact001566" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">35</ix:nonFraction></span>
common shares post reverse split) to two directors following the vesting of RSU&#8217;s.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
October 5, 2022, the Company completed a non-brokered private placement financing wherein it raised $<span id="xdx_90F_eifrs-full--ProceedsFromIssuingShares_c20221005__20221005_zgIu7LPXmds9"><ix:nonFraction name="ifrs-full:ProceedsFromIssuingShares" contextRef="From2022-10-052022-10-05" id="Fact001567" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">616,570</ix:nonFraction> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">through
the issuance of <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20221005_zBk9fORl06wa"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2022-10-05" id="Fact001568" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">142,395</ix:nonFraction></span> common shares (<span id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_c20221005__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_z8lHe099Cht1"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2022-10-05_custom_PostReverseSplitMember" id="Fact001569" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">749</ix:nonFraction></span> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">common
shares post reverse split) at a price of $</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eifrs-full--ParValuePerShare_iI_c20230719__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember_z5ox4uz0bJR1" title="Share price"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2023-07-19_custom_TwoDirectorsMember" id="Fact001571" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">4.33</ix:nonFraction></span>
per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>During
the year ended December 31, 2021</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 29, 2021, as part of the reverse takeover as described in note 1, the Company issued <span id="xdx_90E_eifrs-full--NumberOfSharesIssued_iI_c20210329_z3f2yKMLRu36" title="Number of shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2021-03-29" id="Fact001573" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">18,015,833</ix:nonFraction></span> of its common shares (<span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_c20210329__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zc8S9FfJobq4" title="Number of shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2021-03-29_custom_PostReverseSplitMember" id="Fact001575" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">94,820</ix:nonFraction></span>
of its common shares post reverse split) to the former shareholders of BYND in exchange for all of the issued and outstanding shares
of BYND. Total <span id="xdx_905_ecustom--SharesRetained_iI_c20210329_zW1SYuqjT7xf" title="Number of shares retained"><ix:nonFraction name="BCAN:SharesRetained" contextRef="AsOf2021-03-29" id="Fact001577" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,269,117</ix:nonFraction></span> shares (<span id="xdx_90E_ecustom--SharesRetained_iI_c20210329__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zv4OJ9xcbde6" title="Number of shares retained"><ix:nonFraction name="BCAN:SharesRetained" contextRef="AsOf2021-03-29_custom_PostReverseSplitMember" id="Fact001579" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">32,995</ix:nonFraction></span>
shares post reverse split) were retained by the former shareholders of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
May 5, 2021, the Company announced that it completed a non-brokered private placement financing wherein it raised $<span id="xdx_90E_eifrs-full--ProceedsFromIssuingShares_c20210504__20210505_zMAv9B0A2DLc" title="Proceeds from issuing shares"><ix:nonFraction name="ifrs-full:ProceedsFromIssuingShares" contextRef="From2021-05-042021-05-05" id="Fact001581" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">522,410</ix:nonFraction></span>
through the issuance of <span id="xdx_90B_eifrs-full--NumberOfSharesIssued_iI_c20210505_zEFn6oxk4O1b" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2021-05-05" id="Fact001583" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">435,337</ix:nonFraction></span>
common shares (<span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_c20210505__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_z0UpjFpzWZvl" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2021-05-05_custom_PostReverseSplitMember" id="Fact001585" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,291</ix:nonFraction></span> common shares post reverse split) at a price of $<span id="xdx_90A_eifrs-full--ParValuePerShare_iI_c20210505_zNdZfCKO3RQd" title="Price per share"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2021-05-05" id="Fact001587" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">1.20</ix:nonFraction></span>
per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 5, 2021, the Company announced that it completed a non-brokered private placement financing wherein it raised $<span id="xdx_90F_eifrs-full--ProceedsFromIssuingShares_c20210705__20210705_zLteJCvlN7w5" title="Proceeds from issuing shares"><ix:nonFraction name="ifrs-full:ProceedsFromIssuingShares" contextRef="From2021-07-052021-07-05" id="Fact001589" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">1,840,000</ix:nonFraction></span>
through the issuance of <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20210705_zEXDbxbRDLFe" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2021-07-05" id="Fact001591" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,000,000</ix:nonFraction></span>
common shares (<span id="xdx_905_eifrs-full--NumberOfSharesIssued_iI_c20210705__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_z30XQ4n1Bcua" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2021-07-05_custom_PostReverseSplitMember" id="Fact001593" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,526</ix:nonFraction></span> common shares post reverse split) at a price of <span id="xdx_901_eifrs-full--ParValuePerShare_iI_c20210705_zcpgCI715f5f" title="Price per share"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2021-07-05" id="Fact001595" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">0.92</ix:nonFraction></span>
per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 16, 2021, <span id="xdx_90B_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20210816__20210816_zy7uVwEIxz7h" title="Number of stock options exercised"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement" contextRef="From2021-08-162021-08-16" id="Fact001597" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,000</ix:nonFraction></span>
stock options (<span id="xdx_90A_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20210816__20210816__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_z6he7hNzioii" title="Number of stock options exercised"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement" contextRef="From2021-08-162021-08-16_custom_PostReverseSplitMember" id="Fact001599" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">26</ix:nonFraction></span> stock options post reverse split) were exercised to common shares and on September 21, 2021, <span id="xdx_906_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20210921__20210921_zhURZFvcTA79" title="Number of stock options exercised"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement" contextRef="From2021-09-212021-09-21" id="Fact001601" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">55,000</ix:nonFraction></span> stock
options (<span id="xdx_90A_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20210921__20210921__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zG7O260pP5nk" title="Number of stock options exercised"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement" contextRef="From2021-09-212021-09-21_custom_PostReverseSplitMember" id="Fact001603" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">289</ix:nonFraction></span>
stock options post reverse split) were exercised to common shares for a total proceeds of $<span id="xdx_90D_eifrs-full--ProceedsFromExerciseOfOptions_c20210921__20210921_zLgmmR9graA7" title="Proceeds from stock options exercised"><ix:nonFraction name="ifrs-full:ProceedsFromExerciseOfOptions" contextRef="From2021-09-212021-09-21" id="Fact001605" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">49,200</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
October 4, 2021, the Company completed two non-brokered private placements financing wherein it raised $<span id="xdx_90D_eifrs-full--ProceedsFromIssuingShares_c20211004__20211004_z9hhjC4W65ff" title="Proceeds from issuing shares"><ix:nonFraction name="ifrs-full:ProceedsFromIssuingShares" contextRef="From2021-10-042021-10-04" id="Fact001607" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">2,500,000</ix:nonFraction></span>
through the issuance of <span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_c20211004_zON7IBe05V6i" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2021-10-04" id="Fact001609" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,403,846</ix:nonFraction></span> common shares (<span id="xdx_908_eifrs-full--NumberOfSharesIssued_iI_c20211004__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_z4wCDNqEUf66" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2021-10-04_custom_PostReverseSplitMember" id="Fact001611" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">12,652</ix:nonFraction></span>
common shares post reverse split) at a price of $<span id="xdx_90F_eifrs-full--ParValuePerShare_iI_c20211004_zJMZfT7gA29i" title="Price per share"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2021-10-04" id="Fact001613" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">1.04</ix:nonFraction></span>
per share as well as <span id="xdx_906_ecustom--NontransferableSharePurchaseWarrants_iI_c20211004_zEmJ1tWsP2Y8" title="Non-transferable share purchase warrants"><ix:nonFraction name="BCAN:NontransferableSharePurchaseWarrants" contextRef="AsOf2021-10-04" id="Fact001615" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">400,000</ix:nonFraction></span>
non-transferable share purchase warrants(<span id="xdx_907_ecustom--NontransferableSharePurchaseWarrants_iI_c20211004__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zMcdJh8kGB8b" title="Non-transferable share purchase warrants"><ix:nonFraction name="BCAN:NontransferableSharePurchaseWarrants" contextRef="AsOf2021-10-04_custom_PostReverseSplitMember" id="Fact001617" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,105</ix:nonFraction></span> non-transferable share purchase warrants post reverse split) at an exercise
price of $<span id="xdx_905_ecustom--WarrantExercisePrice_iI_c20211004_z4Zxk41UsNmk" title="Warrant, exercise price"><ix:nonFraction name="BCAN:WarrantExercisePrice" contextRef="AsOf2021-10-04" id="Fact001619" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">1.30</ix:nonFraction></span> per
common share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001621" name="BCAN:DisclosureOfMeasurementInputsAndvalidationTechniquesForWarrantsExplanatory"><p id="xdx_89D_ecustom--DisclosureOfMeasurementInputsAndvalidationTechniquesForWarrantsExplanatory_zBdPuFdAc4S3" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company recorded a share purchase warrants reserve of $<span id="xdx_907_eifrs-full--OtherReserves_iI_c20221231_zMQfvAQhq2Ol" title="Warrant reserve"><ix:nonFraction name="ifrs-full:OtherReserves" contextRef="AsOf2022-12-31" id="Fact001623" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">639,879</ix:nonFraction></span> based on the Black-Scholes option pricing model and the following input
assumptions:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BC_zbmydVMswQ9i">SCHEDULE
OF WEIGHTED AVERAGE ASSUMPTION FOR WARRANTS</span><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 82%; text-align: left; padding-bottom: 1.5pt">Weighted average fair value of warrants issued on October 4, 2021</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230101__20231231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember_zQnwBmmSSldj" title="Weighted average fair value of warrants issued" style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right"><ix:nonFraction name="ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019" contextRef="From2023-01-012023-12-31_ifrs-full_WarrantsMember74550375" id="Fact001625" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">1.60</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Risk-free interest rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_c20230101__20231231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember_zye1ymbWnhH2" title="Risk-free interest rate" style="text-align: right"><ix:nonFraction name="ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted" contextRef="From2023-01-012023-12-31_ifrs-full_WarrantsMember74550375" id="Fact001627" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">1.33</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Estimated life</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_ecustom--ExpectedLifeOfOptions_dtY_c20230101__20231231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember_zmSgYXkbiwW9" title="Estimated life"><ix:nonNumeric contextRef="From2023-01-012023-12-31_ifrs-full_WarrantsMember74550375" format="ixt-sec:duryear" id="Fact001629" name="BCAN:ExpectedLifeOfOptions">2</ix:nonNumeric></span> years</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Expected volatility</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_dp_c20230101__20231231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember_zyHSACnLo3a9" title="Expected volatility" style="text-align: right"><ix:nonFraction name="ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted" contextRef="From2023-01-012023-12-31_ifrs-full_WarrantsMember74550375" id="Fact001631" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">100.13</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Expected dividend yield</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_dp_c20230101__20231231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--WarrantsMember_zZ5TZ4W0lMBk" title="Expected dividend yield" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="ifrs-full:ExpectedDividendAsPercentageShareOptionsGranted" contextRef="From2023-01-012023-12-31_ifrs-full_WarrantsMember74550375" id="Fact001633" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A1_zrRhEt1ZdCae" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
funds raised from the $<span id="xdx_90D_eifrs-full--ProceedsFromIssuingShares_c20211004__20211004_zdJYixjttWg9" title="Proceeds from issuing shares"><ix:nonFraction name="ifrs-full:ProceedsFromIssuingShares" contextRef="From2021-10-042021-10-04" id="Fact001635" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">2,500,000</ix:nonFraction></span> private placement were held in escrow until the company&#8217;s shares were approved for listing on
the Nasdaq.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the second financing, the Company raised $<span id="xdx_902_eifrs-full--ProceedsFromIssuingShares_c20230101__20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--CommonSharesMember_zSqC5SlJg4j9" title="Proceeds from issuing shares"><ix:nonFraction name="ifrs-full:ProceedsFromIssuingShares" contextRef="From2023-01-012023-12-31_custom_CommonSharesMember" id="Fact001637" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">189,834</ix:nonFraction></span>
through the issuance of <span id="xdx_908_eifrs-full--NumberOfSharesIssued_iI_c20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--CommonSharesMember_zgL3wd86RDr1" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2023-12-31_custom_CommonSharesMember" id="Fact001639" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">94,917</ix:nonFraction></span> common shares (<span id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_c20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--CommonSharesMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zpma0X3JyUKg" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2023-12-31_custom_CommonSharesMember_custom_PostReverseSplitMember" id="Fact001641" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">500</ix:nonFraction></span>
common shares post reverse split) at a price of $<span id="xdx_90D_eifrs-full--ParValuePerShare_iI_c20231231__ifrs-full--ClassesOfOrdinarySharesAxis__custom--CommonSharesMember_zqjjyOTYCZ18" title="Price per share"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2023-12-31_custom_CommonSharesMember" id="Fact001643" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">2.00</ix:nonFraction></span>
per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
October 14, 2021, the Company completed a non-brokered private placement financing wherein it raised $<span id="xdx_905_eifrs-full--ProceedsFromIssuingShares_c20211014__20211014_z3wboh1kIbEi" title="Proceeds from issuing shares"><ix:nonFraction name="ifrs-full:ProceedsFromIssuingShares" contextRef="From2021-10-142021-10-14" id="Fact001645" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">400,000</ix:nonFraction></span>
through the issuance of <span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_c20211014_zWaR1eGNMPc3" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2021-10-14" id="Fact001647" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction></span>
common shares (<span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_c20211014__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zMEte4ZU1sMa" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2021-10-14_custom_PostReverseSplitMember" id="Fact001649" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,053</ix:nonFraction></span> common shares post reverse split) at a price of $<span id="xdx_90A_eifrs-full--ParValuePerShare_iI_c20211014_zmJejFnA6MJc" title="Price per share"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2021-10-14" id="Fact001651" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">2.00</ix:nonFraction></span>
per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stock
options</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has a stock option plan to grant incentive stock options to directors, officers, employees and consultants. Under the plan, the
aggregate number of common shares that may be subject to option at any one time may not exceed 10% of the issued common shares of the
Company as of that date, including options granted prior to the adoption of the plan. The exercise price of these options is not less
than the Company&#8217;s closing market price on the day prior to the grant of the options less the applicable discount permitted by
the CSE. Options granted <span id="xdx_90C_eifrs-full--DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement_c20230101__20231231_z4Iv8YJraG3"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact001652" name="ifrs-full:DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement">may
not exceed a term of five years</ix:nonNumeric></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001654" name="ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory"><p id="xdx_89D_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_zrHbUgEF78Wj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
summary of the stock options outstanding for the year ended December 31, 2023 are summarized as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span id="xdx_8B8_zcJJIOKwTGLb" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE
OF STOCK OPTIONS OUTSTANDING</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pre
reverse split:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Options</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Outstanding at January 1, 2021</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20210101__20211231_z12NsDqgibtl" title="Number of Options, Outstanding, Beginning" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1656">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Outstanding at December 31, 2023</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--NumberOfOutstandingShareOptions_iE_pid_uShares_c20230101__20231231_zn5E6EY1wJCj" title="Number of Options, Outstanding, Ending" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:NumberOfOutstandingShareOptions" contextRef="AsOf2023-12-31" id="Fact001696" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">715,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_pid_uShares_c20230101__20231231_z0u4N2qoa58d" title="Number of Options, Exercisable, Ending" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement" contextRef="AsOf2023-12-31" id="Fact001700" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">667,500</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Post
reverse split:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding
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    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_981_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20210101__20211231__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zmQ4Q0CAPwbc" title="Number of Options, Outstanding, Beginning" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1704">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20210101__20211231__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_ziiWv5fNqU65" title="Weighted average exercise price, beginning" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1706">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercised
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercised
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98C_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_c20220101__20221231__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_z1phjPMtyC9b" title="Weighted average exercise price, exercised" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019" contextRef="From2022-01-012022-12-31_custom_PostReverseSplitMember" id="Fact001730" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">155.8</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cancelled
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    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_982_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_pid_c20220101__20221231__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zApnxeJIuuW3" title="Weighted average exercise price, cancelled" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1734">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercisable
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</ix:nonNumeric><p id="xdx_8A5_zBZsbkNePaP3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


<ix:exclude><!-- Field: Page; Sequence: 112; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
14 &#8211; EQUITY (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001752" name="BCAN:DisclosureOfNumberAndWeightedAverageExercisePricesOfAdditionalShareOptionsExplanatory"><p id="xdx_89F_ecustom--DisclosureOfNumberAndWeightedAverageExercisePricesOfAdditionalShareOptionsExplanatory_zyVVqOP8vsxh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additional
information regarding stock options outstanding as of December 31, 2023, is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B0_z31i2aRIHo18" style="display: none">SCHEDULE
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pre
reverse split:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number
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    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsOneMember_zRIefo4z3Jy4" title="Weighted average remaining contractual life (years)"><ix:nonNumeric contextRef="From2023-01-012023-12-31_custom_StockOptionsOneMember" format="ixt-sec:duryear" id="Fact001756" name="ifrs-full:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019">2.25</ix:nonNumeric></span></span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td id="xdx_982_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsOneMember_zleokcVdPMo9" title="Number of stock options exercisable" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement" contextRef="AsOf2023-12-31_custom_StockOptionsOneMember" id="Fact001760" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">250,000</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_pid_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsOneMember_zCowPKn3gd54" title="Weighted average exercise price exercisable" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019" contextRef="AsOf2023-12-31_custom_StockOptionsOneMember" id="Fact001762" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">0.82</ix:nonFraction></span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td id="xdx_986_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsTwoMember_z5o0iQYbTLyk" title="Number of stock options outstanding" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:NumberOfOutstandingShareOptions" contextRef="AsOf2023-12-31_custom_StockOptionsTwoMember" id="Fact001764" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">240,000</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td id="xdx_98C_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsTwoMember_zrp9oXgN6OKj" title="Weighted Average Exercise Price" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019" contextRef="AsOf2023-12-31_custom_StockOptionsTwoMember" id="Fact001768" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">1.22</ix:nonFraction></span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td id="xdx_98C_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsTwoMember_zkvqXkj6W6Ag" title="Number of stock options exercisable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement" contextRef="AsOf2023-12-31_custom_StockOptionsTwoMember" id="Fact001770" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">240,000</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_pid_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsTwoMember_zuBIVgAEUVnk" title="Weighted average exercise price exercisable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019" contextRef="AsOf2023-12-31_custom_StockOptionsTwoMember" id="Fact001772" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">1.22</ix:nonFraction></span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
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    <td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsThreeMember_zElSy6Me3vb7" title="Number of stock options outstanding" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:NumberOfOutstandingShareOptions" contextRef="AsOf2023-12-31_custom_StockOptionsThreeMember" id="Fact001774" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">115,000</ix:nonFraction></span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsThreeMember_zrAFLDB6qOu9" title="Weighted average remaining contractual life (years)"><ix:nonNumeric contextRef="From2023-01-012023-12-31_custom_StockOptionsThreeMember" format="ixt-sec:duryear" id="Fact001776" name="ifrs-full:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019">2.83</ix:nonNumeric></span></span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsThreeMember_zRSLV3Vtjiwd" title="Weighted Average Exercise Price" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019" contextRef="AsOf2023-12-31_custom_StockOptionsThreeMember" id="Fact001778" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">2.65</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td id="xdx_987_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsThreeMember_zYJzsTFosOm1" title="Number of stock options exercisable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement" contextRef="AsOf2023-12-31_custom_StockOptionsThreeMember" id="Fact001780" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">115,000</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td id="xdx_982_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_pid_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsThreeMember_zCYxDhkNOYck" title="Weighted average exercise price exercisable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019" contextRef="AsOf2023-12-31_custom_StockOptionsThreeMember" id="Fact001782" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">2.65</ix:nonFraction></span></td>
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    <td id="xdx_987_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsFourMember_znLrlAD8tLja" title="Number of stock options outstanding" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:NumberOfOutstandingShareOptions" contextRef="AsOf2023-12-31_custom_StockOptionsFourMember" id="Fact001784" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsFourMember_zlgsidjwtoQl" title="Weighted Average Exercise Price" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019" contextRef="AsOf2023-12-31_custom_StockOptionsFourMember" id="Fact001788" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">6.20</ix:nonFraction></span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td id="xdx_987_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsFourMember_zjixcxzHF1s5" title="Number of stock options exercisable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement" contextRef="AsOf2023-12-31_custom_StockOptionsFourMember" id="Fact001790" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_pid_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsFourMember_zp44ViZ7fgKk" title="Weighted average exercise price exercisable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019" contextRef="AsOf2023-12-31_custom_StockOptionsFourMember" id="Fact001792" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">6.20</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td id="xdx_989_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsFiveMember_zqfOiVO6i90g" title="Number of stock options outstanding" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:NumberOfOutstandingShareOptions" contextRef="AsOf2023-12-31_custom_StockOptionsFiveMember" id="Fact001794" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsFiveMember_z25MeIoMIWja" title="Weighted average remaining contractual life (years)"><ix:nonNumeric contextRef="From2023-01-012023-12-31_custom_StockOptionsFiveMember" format="ixt-sec:duryear" id="Fact001796" name="ifrs-full:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019">4.33</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td id="xdx_986_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsFiveMember_zpU5KQcyB0vi" title="Weighted Average Exercise Price" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019" contextRef="AsOf2023-12-31_custom_StockOptionsFiveMember" id="Fact001798" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">3.82</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td id="xdx_98B_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uShares_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsFiveMember_zAORHXRyg6m5" title="Number of stock options exercisable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement" contextRef="AsOf2023-12-31_custom_StockOptionsFiveMember" id="Fact001800" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">7,500</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_pid_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsFiveMember_zbb6XugcLSx4" title="Weighted average exercise price exercisable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019" contextRef="AsOf2023-12-31_custom_StockOptionsFiveMember" id="Fact001802" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">3.82</ix:nonFraction></span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    <td id="xdx_981_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsSixMember_zvxsNWTtE9Uj" title="Number of stock options outstanding" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:NumberOfOutstandingShareOptions" contextRef="AsOf2023-12-31_custom_StockOptionsSixMember" id="Fact001804" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">90,000</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230101__20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsSixMember_zueSLUZSnc94" title="Weighted average remaining contractual life (years)"><ix:nonNumeric contextRef="From2023-01-012023-12-31_custom_StockOptionsSixMember" format="ixt-sec:duryear" id="Fact001806" name="ifrs-full:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019">4.58</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_c20231231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--StockOptionsSixMember_zFoio4POvskd" title="Weighted Average Exercise Price" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019" contextRef="AsOf2023-12-31_custom_StockOptionsSixMember" id="Fact001808" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">1.93</ix:nonFraction></span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Post
reverse split:</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2023, <span id="xdx_903_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_uShares_c20230101__20231231_zFvV6nK5PFzg" title="Number of shares vested"><ix:nonFraction name="ifrs-full:NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement" contextRef="From2023-01-01to2023-12-31" id="Fact001898" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">667,500</ix:nonFraction></span>
of these stock options (<span id="xdx_90A_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_uShares_c20230101__20231231__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zWA9Qb5qkjvd" title="Number of shares vested"><ix:nonFraction name="ifrs-full:NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement" contextRef="From2023-01-012023-12-31_custom_PostReverseSplitMember" id="Fact001900" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,513</ix:nonFraction></span> of these stock options post reverse split) were vested. During the year ended December 31,
2023, the Company recorded $<span id="xdx_903_ecustom--ExpenseFromSharebasedPaymentTransactionsWithEmployee_c20230101__20231231_zsVktT86U67c" title="Share-based payment expense"><ix:nonFraction name="BCAN:ExpenseFromSharebasedPaymentTransactionsWithEmployee" contextRef="From2023-01-01to2023-12-31" id="Fact001902" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">140,821</ix:nonFraction></span>
in share-based payment expense.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the year ended December 31, 2022, there were <span id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_c20221231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zJYauIcpGeK5" title="Number of shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2022-12-31_custom_DirectorsMember" id="Fact001904" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span>
stock options (53 stock options post reverse split) granted to a director of the Company with an exercise price of $<span id="xdx_904_eifrs-full--ParValuePerShare_iI_pid_uUSDPShares_c20221231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zzTSswReHiM1" title="Share price"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2022-12-31_custom_DirectorsMember" id="Fact001906" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">6.20</ix:nonFraction></span> per
share ($<span id="xdx_907_eifrs-full--ParValuePerShare_iI_pid_uUSDPShares_c20221231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_z9ECcPyFW2R1" title="Share price"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2022-12-31_custom_DirectorsMember_custom_PostReverseSplitMember" id="Fact001908" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1,178</ix:nonFraction></span>
per share post reverse split) and <span id="xdx_909_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20220101__20221231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zQMPF8rGTY16" title="Number of shares exercised"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement" contextRef="From2022-01-012022-12-31_custom_DirectorsMember" id="Fact001910" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">290,000</ix:nonFraction></span> stock options (<span id="xdx_90E_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20220101__20221231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_z5Urq92AHNJd" title="Number of shares exercised"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement" contextRef="From2022-01-012022-12-31_custom_DirectorsMember_custom_PostReverseSplitMember" id="Fact001912" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,527</ix:nonFraction></span>
stock options post reverse split) were exercised to shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2022,
<span id="xdx_903_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_uShares_c20220101__20221231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zNPOieVBk7Z1" title="Number of shares vested"><ix:nonFraction name="ifrs-full:NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement" contextRef="From2022-01-012022-12-31_custom_DirectorsMember" id="Fact001914" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">612,500</ix:nonFraction></span> of these stock options (<span id="xdx_90A_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_uShares_c20220101__20221231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zhExbaZ18i7j" title="Number of shares vested"><ix:nonFraction name="ifrs-full:NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement" contextRef="From2022-01-012022-12-31_custom_DirectorsMember_custom_PostReverseSplitMember" id="Fact001916" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,224</ix:nonFraction></span> post reverse split) were vested. During the year ended December 31, 2022, the
Company recorded $<span id="xdx_904_eifrs-full--AdjustmentsForSharebasedPayments_c20220101__20221231_zv9XUwOVtQS9" title="Share based expense"><ix:nonFraction name="ifrs-full:AdjustmentsForSharebasedPayments" contextRef="From2022-01-012022-12-31" id="Fact001918" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">153,909</ix:nonFraction></span>
in share-based payment expense.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the year ended December 31, 2021, there were <span id="xdx_900_eifrs-full--NumberOfSharesIssued_iI_c20211231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zgWLADXpPRHk"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2021-12-31_custom_DirectorsMember" id="Fact001919" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">780,000</ix:nonFraction></span>
stock options (4,106 stock options post reverse split) granted to the directors and officers of the Company with an exercise
price of $<span id="xdx_900_eifrs-full--ParValuePerShare_iI_pid_uUSDPShares_c20211231__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zWsCn7aUHlqk"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2021-12-31_custom_DirectorsMember" id="Fact001920" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.82</ix:nonFraction></span>
per share. <span id="xdx_905_eifrs-full--DescriptionOfOptionPricingModelShareOptionsGranted_c20210101__20211231_z9sxTg5hjmtj" title="Description of option pricing model, share options granted"><ix:nonNumeric contextRef="From2021-01-012021-12-31" id="Fact001922" name="ifrs-full:DescriptionOfOptionPricingModelShareOptionsGranted">The
options are exercisable for a period five years from the grant date and are subject to the following vesting schedule: 25% upon
listing of the Company&#8217;s shares on the Canadian Stock Exchange, 25% on 90 days thereafter, 25% on 180 days thereafter and the
remainder on 270 days thereafter.</ix:nonNumeric></span> In addition, <span id="xdx_90F_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__srt--DirectorMember_zqITihObg9Bb" title="Granted during the period"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2021-01-012021-12-31_srt_DirectorMember" id="Fact001924" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">240,000</ix:nonFraction></span>
stock options (<span id="xdx_905_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__srt--DirectorMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zTW6Cjd0Cvna" title="Granted during the period"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2021-01-012021-12-31_srt_DirectorMember_custom_PostReverseSplitMember" id="Fact001926" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,263</ix:nonFraction></span> stock options post reverse split) were granted to a director of the Company with an exercise price of
$<span id="xdx_90E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__srt--DirectorMember_zeWb7zefNktc" title="Exercise price of stock option"><ix:nonFraction name="ifrs-full:ExercisePriceOfOutstandingShareOptions2019" contextRef="AsOf2021-12-31_srt_DirectorMember" id="Fact001928" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">1.22</ix:nonFraction></span>
per share and <span id="xdx_90A_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorOneMember_z0XLBmUCfnlf" title="Granted during the period"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2021-01-012021-12-31_custom_DirectorOneMember" id="Fact001930" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">115,000</ix:nonFraction></span>
stock options (605 stock options post revese split) were granted to a director of the Company with an exercise price of
$<span id="xdx_906_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorOneMember_zo77H7lboj5g" title="Exercise price of stock option"><ix:nonFraction name="ifrs-full:ExercisePriceOfOutstandingShareOptions2019" contextRef="AsOf2021-12-31_custom_DirectorOneMember" id="Fact001932" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">2.65</ix:nonFraction></span>
per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001934" name="ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory"><p id="xdx_89D_eifrs-full--DisclosureOfSharebasedPaymentArrangementsExplanatory_zWt9WQhLslj2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Details
of the fair value of options granted and the assumptions used in the Black-Scholes option pricing model are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B5_zrFJ0WrUhWRa" style="display: none">SCHEDULE
OF WEIGHTED AVERAGE ASSUMPTIONS</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weighted
    average fair value of options granted</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98E_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_c20230101__20231231_zHzELofPvYDd" title="Weighted average fair value of options granted" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019" contextRef="From2023-01-01to2023-12-31" id="Fact001936" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">1.61</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_982_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_c20220101__20221231_zNzwMGh5FTq9" title="Weighted average fair value of options granted" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019" contextRef="From2022-01-012022-12-31" id="Fact001938" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">3.96</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk-free
    interest rate</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98D_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20230101__20231231_zu7m87Gqj7Ob" title="Risk free interest rate" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted" contextRef="From2023-01-01to2023-12-31" id="Fact001940" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3.76</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_c20220101__20221231_z8gaWaRzxLb9" title="Risk free interest rate" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <ix:nonFraction name="ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted" contextRef="From2022-01-012022-12-31" id="Fact001942" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3.56</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated
    life (in years)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_ecustom--ExpectedLifeOfOptions_dtY_c20230101__20231231_zqZYarFtYZ1k" title="Estimated life (in years)"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt-sec:duryear" id="Fact001944" name="BCAN:ExpectedLifeOfOptions">5</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_905_ecustom--ExpectedLifeOfOptions_dtY_c20220101__20221231_zCRBAez0WMMk" title="Estimated life (in years)"><ix:nonNumeric contextRef="From2022-01-012022-12-31" format="ixt-sec:duryear" id="Fact001946" name="BCAN:ExpectedLifeOfOptions">5</ix:nonNumeric></span> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected
    volatility</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98D_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20230101__20231231_zqgPAXqil3rg" title="Expected volatility" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted" contextRef="From2023-01-01to2023-12-31" id="Fact001948" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">100.64</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98F_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20220101__20221231_zLo14i1G10p7" title="Expected volatility" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <ix:nonFraction name="ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted" contextRef="From2022-01-012022-12-31" id="Fact001950" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">75.91</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected
    dividend yield</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_986_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_c20230101__20231231_z5vsvN7FoWf" title="Expected dividend yield" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:ExpectedDividendAsPercentageShareOptionsGranted" contextRef="From2023-01-01to2023-12-31" id="Fact001952" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98B_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_c20220101__20221231_zQ1kNFnL1kZh" title="Expected dividend yield" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="ifrs-full:ExpectedDividendAsPercentageShareOptionsGranted" contextRef="From2022-01-012022-12-31" id="Fact001954" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A5_zTcWhaRjTJLd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
                                            CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001956" name="ifrs-full:DisclosureOfFinancialInstrumentsExplanatory"><p id="xdx_80A_eifrs-full--DisclosureOfFinancialInstrumentsExplanatory_zc1t3t1JBOzk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
15 &#8211; <span id="xdx_828_zrOGpI4HbZ06">FINANCIAL INSTRUMENTS</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>a.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fair
                                            value</b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial
instruments measured at fair value are classified into one of three levels in the fair value hierarchy according to the relative reliability
of the inputs used to estimate the fair values. The three levels of the fair value hierarchy are:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
    1 &#8211; Unadjusted quoted prices in active markets for identical assets or liabilities; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
    2 &#8211; Inputs other than quoted prices that are observable for the asset or liability either directly or indirectly; and </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
    3 &#8211; Inputs that are not based on observable market data. </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management
estimates that cash, accounts receivable and other current liabilities approximately constitute their fair value in view of the fact
that these are short term instruments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>b.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial
                                            risk management</b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is exposed to various financial risks through its financial instruments: credit risk, liquidity risk and market risk (including
currency risk, interest rate risk and other price risk). The following analysis enables users to evaluate the nature and extent of the
risks.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Credit
risk</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Credit
risk is the risk of an unexpected loss if a customer or third party to a financial instrument fails to meet its contractual obligations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is subject to credit risk on its cash and accounts receivable which include trade and other accounts receivable (Note 6). The
Company limits its exposure to credit loss on cash by placing its cash with a high-quality financial institution. The Company has concentrations
of credit risk with respect to accounts receivable as large amounts of its trade receivables are concentrated amongst a small number
of customers. The Company performs credit evaluations of its customers but generally does not require collateral to support trade receivable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
receivable primarily consist of trade receivables and sales tax receivable. The Company provides credit to very limited customer base
in the normal course of business and has established credit evaluation via an active direct consultation with its customers to mitigate
credit risk. Accounts receivable are shown net of any provision made for impairment of receivables. Due to this factor, the Company believes
that no additional credit risk, beyond amounts provided for collection loss, is inherent in accounts receivable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected
credit loss (&#8220;ECL&#8221;) analysis is performed at each reporting date using an objective approach to measure expected credit losses.
The provision amounts are based on direct management interface with the customer. The calculations reflect the probability-weighted outcome,
the time value of money and reasonable and supportable information that is available at the reporting date about past events, current
conditions and forecasts of future economic conditions. Accounts receivable are written off when there is no reasonable expectation of
recovery. Indicators that there is no reasonable expectation of recovery</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
15 &#8211; FINANCIAL INSTRUMENTS (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">include,
amongst others, business failure, the failure of a debtor to engage in a repayment plan, and a failure to make contractual payments over
the negotiated contract period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the year ended December 31, 2023 and 2022, there was $<span id="xdx_90A_eifrs-full--ImpairmentLossRecognisedInOtherComprehensiveIncome_dxL_c20230101__20231231_zF2K33NaoF02" title="Impairment loss::XDX::-"><span id="xdx_903_eifrs-full--ImpairmentLossRecognisedInOtherComprehensiveIncome_dxL_c20220101__20221231_znDfMdYwzBC5" title="Impairment loss::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1958"><span style="-sec-ix-hidden: xdx2ixbrl1960">nil</span></span></span></span> impairment loss on accounts receivable recognized in the statement of income
(loss) and comprehensive income (loss).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001962" name="ifrs-full:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory"><p id="xdx_897_eifrs-full--DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory_zFjyw2n5erB" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s aging of trade receivables (Note 6) were as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span><span id="xdx_8BA_zsJtgS8GROPj" style="display: none">SCHEDULE
OF TRADE RECEIVABLES</span></span></span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_49A_20231231_zrwQ5BDRXVEe" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December
                                            31, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2023</b></span></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_496_20221231_zuMLFZIdbQ3k" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December
                                            31, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_408_eifrs-full--CurrentTradeReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_zWqK6RZ6eBK9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0
    &#8211; 30 days</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:CurrentTradeReceivables" contextRef="AsOf2023-12-31_ifrs-full_NotLaterThanOneMonthMember" id="Fact001964" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">61,046</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:CurrentTradeReceivables" contextRef="AsOf2022-12-31_ifrs-full_NotLaterThanOneMonthMember" id="Fact001965" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">74,987</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_406_eifrs-full--CurrentTradeReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_ztX6C6LWmhDh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31
    &#8211; 60 days</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:CurrentTradeReceivables" contextRef="AsOf2023-12-31_ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" id="Fact001967" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">58,048</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:CurrentTradeReceivables" contextRef="AsOf2023-12-31" id="Fact001970" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">119,094</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:CurrentTradeReceivables" contextRef="AsOf2022-12-31" id="Fact001971" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">136,274</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AF_zUrEGWbPQdC1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Liquidity
risk</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liquidity
risk is defined as the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities. Financial
liabilities include principal and interest payments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s liquidity risk is that it is not able to settle liabilities when due or that it can do so only at an abnormally high
cost. Accordingly, one of management&#8217;s primary goals is to maintain an optimum level of liquidity by actively managing assets,
liabilities and cash flows generated by operations. The Company&#8217;s future strategies can be financed through a combination of cash
flows generated by operations, borrowing under existing credit facilities, and the issuance of equity. Management prepares regular budgets
and cash flow forecasts to help predict future changes in liquidity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001973" name="BCAN:DisclosureOfFinancialLiabilitiesTableExplanatory"><p id="xdx_89B_ecustom--DisclosureOfFinancialLiabilitiesTableExplanatory_ziDR7rBOxtNd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Corporation has financial liabilities with the following maturities as at December 31, 2023:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_8B4_zptelhWSaLlk" style="display: none">SCHEDULE
OF FINANCIAL LIABILITIES</span></span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_498_20231231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zbAQFI9MhU38" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Up
    to 1 year</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_491_20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zQZVmVg1JdVg" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1
    to 2 years</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_49D_20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zLn7TB40rCLc" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2
    to 3 years</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_490_20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember_zuzWGpeY8k43" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3
    to 4 years</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_49B_20231231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zcG0y8XJQlCl" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5
                                            year </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>and
                                            over</b></span></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_493_20231231_zhLWzJfmzP8d" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="22" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contractual
    cash flows</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Up
    to 1 year</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2
    to 3 years</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3
    to 4 years</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5
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                                            over</b></span></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade
    payables (Note 9)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 6%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers" contextRef="AsOf2023-12-31_ifrs-full_NotLaterThanOneYearMember" id="Fact001975" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">157,705</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 6%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1976">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 6%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1977">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 6%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1978">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 6%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1979">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 6%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers" contextRef="AsOf2023-12-31" id="Fact001980" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">157,705</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_407_eifrs-full--Borrowings_iI_maTAOCPzHPW_z657TqGIraue" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long
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    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1991">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1992">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1993">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:TradeAndOtherCurrentPayables" contextRef="AsOf2023-12-31" id="Fact001994" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">242,812</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 115; Value: 1 -->
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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
                                            CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
15 &#8211; FINANCIAL INSTRUMENTS (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Corporation has financial liabilities with the following maturities as at December 31, 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_491_20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zfxLRu4rCpQ2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Up
    to 1 year</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_495_20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zOOn6Nb4Natd" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1
    to 2 years</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_499_20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zR670uVeqvY6" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2
    to 3 years</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_491_20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeYearsAndNotLaterThanFourYearsMember_zr4uDHBbc8L7" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3
    to 4 years</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_494_20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_zeE9XiGQUGSg" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5
                                            year </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>and
                                            over</b></span></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_497_20221231_z9waT3c88yza" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="22" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contractual
    cash flows</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Up
    to 1 year</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1
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    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2
    to 3 years</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3
    to 4 years</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5
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                                            over</b></span></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_409_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_maTAOCPzHPW_ziOgXDOycmGe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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</ix:nonNumeric><p id="xdx_8AB_zpAPs6LTFaL2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Market
risk</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Market
risk is the risk that the fair value or future cash flows from financial instruments will change as a result of changes in market prices.
Market risk includes risks such as currency risk and share price risk. The financial instruments of the Company which are affected by
market risk consist mainly of foreign currency cash and deposits, Company&#8217;s US dollar denominated convertible debenture and investments
in marketable securities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Foreign
currency risk</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2023 and 2022, the Company has a surplus of financial assets over financial liabilities denominated in USD, consisting
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Currency
sensitivity analysis</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact002021" name="BCAN:DisclosureOfChangesInFairValueExplanatory"><p id="xdx_89F_ecustom--DisclosureOfChangesInFairValueExplanatory_zVoHs2Bw2lV7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
table below demonstrates the sensitivity test to a reasonable possible change in the exchange rate of the US dollar, with all other variables
unchanged. The impact on the Company&#8217;s pre-tax profit and loss arises from changes in the fair value of the assets and financial
liabilities is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span><span id="xdx_8BD_zDrzhuisc71h" style="display: none">SCHEDULE
OF CHANGES IN FAIR VALUE</span></span></span><span style="font-family: Times New Roman, Times, Serif"></span></span></p>

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    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Impact on<br/>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"></p>

</ix:nonNumeric><p id="xdx_8A2_zZiWyOcxvY21" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Equity
(share price) risk</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s investments in tradable shares are sensitive to market price risk arising from uncertainties concerning the future value
of these investments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


<ix:exclude><!-- Field: Page; Sequence: 116; Value: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
15 &#8211; FINANCIAL INSTRUMENTS (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>c.</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Capital
                                            management</b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s objectives when managing capital are to safeguard the Company&#8217;s ability to continue as a going concern in order
to pursue the development and sale of its products and services, as well as to ensure that the Company is able to meet its financial
obligations as they become due. The capital structure consists of components of shareholders&#8217; equity, promissory note due to related
parties and the term loan provided by the bank.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
basis for the Company&#8217;s capital structure is dependent on the Company&#8217;s expected business growth and changes in business
environment. To maintain or adjust the capital structure, the Company may issue new shares, incur debt or return capital to shareholders.
The Company does not presently utilize any quantitative measures to monitor its capital, but rather relies on the expertise of the Company&#8217;s
management to sustain the future development of the business. Management reviews its capital management approach on an ongoing basis
and believes that this approach is reasonable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is not subject to externally imposed capital requirements. There were no changes to the Company&#8217;s approach to capital management
during the years ended December 31, 2023 and 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact002051" name="ifrs-full:DisclosureOfRevenueExplanatory"><p id="xdx_804_eifrs-full--DisclosureOfRevenueExplanatory_zoHrlyJrr3D6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
16 &#8211; <span id="xdx_82F_zM2V5KYzIKdb">REVENUE AND DEFERRED REVENUE</span> </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact002053" name="ifrs-full:DisclosureOfProductsAndServicesExplanatory"><p id="xdx_896_eifrs-full--DisclosureOfProductsAndServicesExplanatory_zjidE0yMdVY8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has derived its revenue from the sources as summarized in the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BB_ziEi3flzcUR5" style="display: none">SCHEDULE
OF REVENUE FROM SOURCES</span></span> </span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="2" id="xdx_495_20230101__20231231_ztI9wjJ6J6xa" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December
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    <td colspan="2" id="xdx_49D_20220101__20221231_z7tJMVSEyG65" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December
                                            31, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td colspan="2" id="xdx_495_20210101__20211231_zpdcENZDRgb1" style="border-bottom: Black 1.5pt solid; text-align: right"><p style="margin-top: 0; margin-bottom: 0"><b>December 31,</b></p>
                                              <p style="margin-top: 0; margin-bottom: 0"><b>2021</b></p></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td></tr>
  <tr id="xdx_40C_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SoftwareDevelopmentRevenueMember_zltBNtgJWKXi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 46%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Software
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    <td style="width: 2%">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:Revenue" contextRef="From2023-01-012023-12-31_custom_SoftwareLicensingRevenueMember" id="Fact002059" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">200,593</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:Revenue" contextRef="From2022-01-012022-12-31_custom_SoftwareLicensingRevenueMember" id="Fact002060" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">213,749</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><ix:nonFraction name="ifrs-full:Revenue" contextRef="From2021-01-012021-12-31_custom_SoftwareLicensingRevenueMember" id="Fact002061" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">208,625</ix:nonFraction></td>
    <td>&#160;</td></tr>
  <tr id="xdx_408_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SoftwareSupportRevenueMember_zqWhwXXvQ6J" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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<ix:exclude><!-- Field: Page; Sequence: 117; Value: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
                                            CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
16 &#8211; REVENUE AND DEFERRED REVENUE (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact002093" name="ifrs-full:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory"><p id="xdx_890_eifrs-full--ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory_z3yBwTpPsQcb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred
revenue represents contract liabilities for customer payments received related to services yet to be provided subsequent to the reporting
date. Significant changes in deferred revenue during the years ended December 31 are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BE_zgm2zGniA1ol" style="display: none">SCHEDULE
OF DEFERRED REVENUE</span></span><br/></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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                                            31, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2023</b></span></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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                                            31, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred
    revenue, beginning</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_989_ecustom--DeferredRevenues_iS_c20230101__20231231_zAvuxUOlv3c7" title="Deferred revenue, beginning" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:DeferredRevenues" contextRef="AsOf2022-12-31" id="Fact002095" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">219,068</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98D_ecustom--DeferredRevenues_iS_c20220101__20221231_zZxqIi1hY942" title="Deferred revenue, beginning" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:DeferredRevenues" contextRef="AsOf2021-12-31" id="Fact002097" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">30,046</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Customer
    payments received attributable to contract liabilities for unearned revenue</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_989_ecustom--ReceivablesFromContractsWithCustomer_c20230101__20231231_zLrTErwQqPs8" title="Customer payments received attributable to contract liabilities for unearned revenue" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:ReceivablesFromContractsWithCustomer" contextRef="From2023-01-01to2023-12-31" id="Fact002099" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">158,711</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_988_ecustom--ReceivablesFromContractsWithCustomer_c20220101__20221231_zTc9q7dywbR8" title="Customer payments received attributable to contract liabilities for unearned revenue" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:ReceivablesFromContractsWithCustomer" contextRef="From2022-01-012022-12-31" id="Fact002101" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">263,404</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue
    recognized from fulfilling contract liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98B_ecustom--RevenueReconizedFromContractLiabilities_c20230101__20231231_zGotTsrAQfO4" title="Revenue recognized from fulfilling contract liabilities" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:RevenueReconizedFromContractLiabilities" contextRef="From2023-01-01to2023-12-31" id="Fact002103" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">245,985</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_985_ecustom--RevenueReconizedFromContractLiabilities_c20220101__20221231_zwivT2tGWjUl" title="Revenue recognized from fulfilling contract liabilities" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:RevenueReconizedFromContractLiabilities" contextRef="From2022-01-012022-12-31" id="Fact002105" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">74,381</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred
    revenue, ending</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98B_ecustom--DeferredRevenues_iE_c20230101__20231231_z4VAgX8fL90a" title="Deferred revenue, ending" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:DeferredRevenues" contextRef="AsOf2023-12-31" id="Fact002107" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">131,794</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98C_ecustom--DeferredRevenues_iE_c20220101__20221231_zpBgNR306h1f" title="Deferred revenue, ending" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:DeferredRevenues" contextRef="AsOf2022-12-31" id="Fact002109" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">219,068</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A6_zh3y7DFnelX4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company derives significant revenues from one customer. During the year ended December 31, 2023, 2022 and 2021, revenues from this
customer were <span id="xdx_900_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerOneMember_zzLwSJ2nA2I2" title="Revenue percentage"><ix:nonFraction name="ifrs-full:PercentageOfEntitysRevenue" contextRef="From2023-01-012023-12-31_custom_CustomerOneMember" id="Fact002111" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">82</ix:nonFraction></span>%, <span id="xdx_906_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20220101__20221231__ifrs-full--MajorCustomersAxis__custom--CustomerOneMember_zFPzuWW37wb8" title="Revenue percentage"><ix:nonFraction name="ifrs-full:PercentageOfEntitysRevenue" contextRef="From2022-01-012022-12-31_custom_CustomerOneMember" id="Fact002113" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">83</ix:nonFraction></span>%
and <span id="xdx_90E_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20210101__20211231__ifrs-full--MajorCustomersAxis__custom--CustomerOneMember_zcqtqoh8F7d" title="Revenue percentage"><ix:nonFraction name="ifrs-full:PercentageOfEntitysRevenue" contextRef="From2021-01-012021-12-31_custom_CustomerOneMember" id="Fact002115" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">80</ix:nonFraction></span>%
respectively, of total revenue. The trade receivable outstanding as at December 31, 2023, and 2022 are due from this
customer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact002117" name="ifrs-full:DisclosureOfCostOfSalesExplanatory"><p id="xdx_80E_eifrs-full--DisclosureOfCostOfSalesExplanatory_z3NdHZPPHsF2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
17 &#8211; <span id="xdx_82E_zjegYQatuJcg">COST OF REVENUE</span> </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact002119" name="BCAN:DisclosureOfDetailedInformationAboutCostOfSalesExplanatory"><p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAboutCostOfSalesExplanatory_zpCNLHlAiP5k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
of revenue incurred during the years ended December 31 are comprised of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BD_z8MpXwanfv4l" style="display: none">SCHEDULE OF COST OF REVENUE</span></span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="2" id="xdx_49B_20230101__20231231_zwi37EZuyRN3" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December
                                            31, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2023</b></span></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="2" id="xdx_49F_20220101__20221231_zWsB0xM1eeu2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December
                                            31, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td colspan="2" id="xdx_493_20210101__20211231_zi5WsQAv2oK8" style="border-bottom: Black 1.5pt solid; text-align: right"><p style="margin-top: 0; margin-bottom: 0"><b>December 31,</b></p>
                                              <p style="margin-top: 0; margin-bottom: 0"><b>2021</b></p></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td></tr>
  <tr id="xdx_408_ecustom--SalariesAndBenefits_zIvqOiGRAFP3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 46%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Salaries
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:SalariesAndBenefits" contextRef="From2023-01-01to2023-12-31" id="Fact002121" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">636,497</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="BCAN:SalariesAndBenefits" contextRef="From2022-01-012022-12-31" id="Fact002122" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">510,615</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%">$</td>
    <td style="text-align: right; width: 14%"><ix:nonFraction name="BCAN:SalariesAndBenefits" contextRef="From2021-01-012021-12-31" id="Fact002123" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">563,165</ix:nonFraction></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr id="xdx_406_ecustom--SubcontractorsExpenseRecovery_zKKQbjARlzq9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subcontractors
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</ix:nonNumeric><p id="xdx_8AF_z2YILg7KkmIl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact002141" name="ifrs-full:DisclosureOfIncomeTaxExplanatory"><p id="xdx_80E_eifrs-full--DisclosureOfIncomeTaxExplanatory_zxuMSVe1pRSb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
18 &#8211; <span id="xdx_821_zBimp5GoOZq4">INCOME TAXES</span> </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
relevant companies&#8217; tax applicable to the Company commencing from 2021 (Year of Amalgamation) and thereafter is <span id="xdx_90F_eifrs-full--AverageEffectiveTaxRate_pid_dp_uPure_c20230101__20231231_zMOs5KfCLKR4" title="Income tax rate"><ix:nonFraction name="ifrs-full:AverageEffectiveTaxRate" contextRef="From2023-01-01to2023-12-31" id="Fact002143" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">27</ix:nonFraction></span>%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
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calculated according to the said tax rate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 118; Value: 1 -->
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    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
                                            CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
18 &#8211; INCOME TAXES (continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact002147" name="BCAN:DisclosureOfDetailedInformationAboutReconciliationOfIncomeTaxesAtStatutoryTaxesExplanatory"><p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutReconciliationOfIncomeTaxesAtStatutoryTaxesExplanatory_z87eEWfILX52" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
reconciliation of income taxes at statutory rates with the reported taxes is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B8_z2bTlaM7fts2" style="display: none">SCHEDULE
OF RECONCILIATION OF INCOME TAXES AT STATUTORY TAXES</span></span></b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
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                                            31, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td>
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                                            31,</b></p>
                                              <p style="margin-top: 0; margin-bottom: 0"><b>2021</b></p></td>
    <td style="padding-bottom: 1.5pt"><b>&#160;</b></td></tr>
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="BCAN:TaxExpenseIncomePermanentDifferences" contextRef="From2022-01-012022-12-31" id="Fact002166" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="CAD">216,957</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td></tr>
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    <td>&#160;</td>
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    <td>&#160;</td>
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    <td>&#160;</td>
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    <td>&#160;</td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td>&#160;</td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred
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    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2194">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2195">-</span></td>
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    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:IncomeTaxExpenseContinuingOperations" contextRef="From2022-01-012022-12-31" id="Fact002198" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">6,280</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double">$</td>
    <td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:IncomeTaxExpenseContinuingOperations" contextRef="From2021-01-012021-12-31" id="Fact002199" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">35,413</ix:nonFraction></td>
    <td style="padding-bottom: 2.5pt">&#160;</td></tr>
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</ix:nonNumeric><p id="xdx_8A0_zsL2fl32Xdkb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact002201" name="ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory"><p id="xdx_89B_eifrs-full--DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory_zAh0YYC40Xl9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Temporary
differences that give rise to the following deferred tax assets and liabilities at are:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BC_z8QJvjN6QBb4" style="display: none">SCHEDULE
OF TEMPORARY
DIFFERENCES OF  DEFERRED TAX ASSETS AND LIABILITIES</span></span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_49F_20231231_zOCqzz6kvK34" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December
                                            31, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2023</b></span></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_493_20221231_zrBqm1mkYd0j" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December
                                            31, </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></p></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred
    tax assets</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40F_eifrs-full--DeferredTaxAssets_iI_hcustom--CountryAxis__custom--CanadaCountryMember_z4BCUlpSVGFf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-capital
    loss carry forwards - Canada</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2023-12-31_custom_CanadaCountryMember" id="Fact002203" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">5,245,659</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2022-12-31_custom_CanadaCountryMember" id="Fact002204" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">644,794</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_406_eifrs-full--DeferredTaxAssets_iI_hcustom--CountryAxis__custom--IsraelCountryMember_zFAOwyzuwaA6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; width: 60%; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-capital
    loss carry forwards - Israel</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2206">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2207">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_402_eifrs-full--DeferredTaxAssets_iI_zioF1AfY79a2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-family: Times New Roman, Times, Serif">Non-capital loss carry forwards</span></span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2023-12-31" id="Fact002209" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">5,245,659</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2022-12-31" id="Fact002210" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">644,794</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40C_ecustom--DeferredTaxAssetValuationAllowance_iNI_di_z1qMSrY2vOuc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Valuation
    allowance</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="BCAN:DeferredTaxAssetValuationAllowance" contextRef="AsOf2023-12-31" id="Fact002212" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">5,245,659</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="BCAN:DeferredTaxAssetValuationAllowance" contextRef="AsOf2022-12-31" id="Fact002213" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">644,794</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr id="xdx_40C_eifrs-full--DeferredTaxLiabilityAsset_iI_zBfrg9qE5QJi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-family: Times New Roman, Times, Serif">Net deferred tax assets</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2215">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2216">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A5_z0IC80YghKra" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has Canadian non-capital losses of $<span id="xdx_902_ecustom--NoncapitalLossesAvailableToOffsetFutureYearTaxableIncome_iI_c20231231__custom--CountryAxis__custom--CanadaCountryMember_zg00ZXb4Eyu3" title="Non-capital losses available to offset future year taxable income"><ix:nonFraction name="BCAN:NoncapitalLossesAvailableToOffsetFutureYearTaxableIncome" contextRef="AsOf2023-12-31_custom_CanadaCountryMember" id="Fact002218" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">18,056,174</ix:nonFraction></span> which is available to offset future years&#8217; taxable income in Canada.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BYND
has $<span id="xdx_90E_ecustom--NoncapitalLossesAvailableToOffsetFutureYearTaxableIncome_iI_dxL_c20231231_zZQ7JlbiN5c5" title="Non-capital losses available to offset future year taxable income::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2220">nil</span></span> (2022 - $<span id="xdx_901_ecustom--NoncapitalLossesAvailableToOffsetFutureYearTaxableIncome_iI_dxL_c20221231_zSrelGMo0vI4" title="Non-capital losses available to offset future year taxable income::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2222">nil</span></span>) in non-capital losses carried forward for tax purposes, which can be carried forward indefinitely to be offset
against future business income and business capital gains.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax
attributes are subject to review, and potential adjustment, by tax authorities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


<ix:exclude><!-- Field: Page; Sequence: 119; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BYND
                                            CANNASOFT ENTERPRISES INC.</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
to the Consolidated Financial Statements</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the Years Ended for December 31, 2023 and 2022</span></p>

<p style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">(Expressed
in Canadian dollars, unless otherwise noted)</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact002224" name="ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory"><p id="xdx_807_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_z5G0u6Ft1L22" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
19 &#8211; <span id="xdx_82C_zxexXfqTd4ci">SUBSEQUENT EVENTS</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 4, 2024, the Company issued <span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_c20240104__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zqSYkmy9nx54"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2024-01-04_custom_TwoDirectorsMember_custom_EventsOccurringAfterReportingDateMember" id="Fact002225" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">17,915</ix:nonFraction></span> common shares (<span id="xdx_908_eifrs-full--NumberOfSharesIssued_iI_c20240104__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zixnAcSqom27"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2024-01-04_custom_TwoDirectorsMember_custom_EventsOccurringAfterReportingDateMember_custom_PostReverseSplitMember" id="Fact002226" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">94</ix:nonFraction></span>
common shares post reverse splt) to two directors following the vesting of RSU&#8217;s with a fair value of $<span id="xdx_906_eifrs-full--ParValuePerShare_iI_pid_uCADPShares_c20240104__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zz0cFspH8jc" title="Share value"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2024-01-04_custom_TwoDirectorsMember_custom_EventsOccurringAfterReportingDateMember" id="Fact002228" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">2.99</ix:nonFraction></span>,
for a compensation amount of $<span id="xdx_90E_eifrs-full--ProceedsFromIssueOfOrdinaryShares_c20240104__20240104__ifrs-full--CounterpartiesAxis__custom--TwoDirectorsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_z9H3eLakNeUc" title="Compensation amount"><ix:nonFraction name="ifrs-full:ProceedsFromIssueOfOrdinaryShares" contextRef="From2024-01-042024-01-04_custom_TwoDirectorsMember_custom_EventsOccurringAfterReportingDateMember" id="Fact002230" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">53,568</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 10, 2024, the Company granted <span id="xdx_90E_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240110__20240110__ifrs-full--CounterpartiesAxis__custom--FiveDirectorsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zcIWyCdvzlK2" title="Shares granted"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2024-01-102024-01-10_custom_FiveDirectorsMember_custom_EventsOccurringAfterReportingDateMember" id="Fact002232" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">410,000</ix:nonFraction></span> RSUs (<span id="xdx_90D_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240110__20240110__ifrs-full--CounterpartiesAxis__custom--FiveDirectorsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zeBHxmpFKpIc" title="Shares granted"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2024-01-102024-01-10_custom_FiveDirectorsMember_custom_EventsOccurringAfterReportingDateMember_custom_PostReverseSplitMember" id="Fact002234" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,158</ix:nonFraction></span>
RSUs post reverse split) to five directors of the Company, <span id="xdx_901_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20240110__20240110__ifrs-full--CounterpartiesAxis__custom--FiveDirectorsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zocuzblV90L3" title="Vesting description"><ix:nonNumeric contextRef="From2024-01-102024-01-10_custom_FiveDirectorsMember_custom_EventsOccurringAfterReportingDateMember" id="Fact002236" name="ifrs-full:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement">the
RSUs will vest over 4 months and a day</ix:nonNumeric></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 10, 2024, the Company cancelled <span id="xdx_900_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20240110__20240110__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember__ifrs-full--CounterpartiesAxis__custom--FourDirectorsMember_z4c7rFJgaiA8" title="Number of stock options exercised"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement" contextRef="From2024-01-102024-01-10_custom_EventsOccurringAfterReportingDateMember_custom_FourDirectorsMember" id="Fact002238" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">565,000</ix:nonFraction></span>
stock options (<span id="xdx_906_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_uShares_c20240110__20240110__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember__ifrs-full--CounterpartiesAxis__custom--FourDirectorsMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zQdnwSrBizoe" title="Number of stock options exercised"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement" contextRef="From2024-01-102024-01-10_custom_EventsOccurringAfterReportingDateMember_custom_FourDirectorsMember_custom_PostReverseSplitMember" id="Fact002240" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,974</ix:nonFraction></span> stock options post reverse split) that were previously granted to 4 directors of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 16, 2024, the Company granted <span id="xdx_902_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240116__20240116__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zb1gC9KP6tMf" title="Shares granted"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2024-01-162024-01-16_custom_EventsOccurringAfterReportingDateMember" id="Fact002242" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">60,000</ix:nonFraction></span>
RSUs (<span id="xdx_90A_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240116__20240116__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_z123OWLg2Z1j" title="Shares granted"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2024-01-162024-01-16_custom_EventsOccurringAfterReportingDateMember_custom_PostReverseSplitMember" id="Fact002244" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">316</ix:nonFraction></span> RSUs post reverse split) and <span id="xdx_902_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240116__20240116__ifrs-full--CounterpartiesAxis__custom--ConsultantMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zHny1ijYDPAe" title="Shares granted"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2024-01-162024-01-16_custom_ConsultantMember_custom_EventsOccurringAfterReportingDateMember" id="Fact002246" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">650,000</ix:nonFraction></span>
stock options (<span id="xdx_90C_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240116__20240116__ifrs-full--CounterpartiesAxis__custom--ConsultantMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zCQIWFBWDQP7" title="Shares granted"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2024-01-162024-01-16_custom_ConsultantMember_custom_EventsOccurringAfterReportingDateMember_custom_PostReverseSplitMember" id="Fact002248" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,421</ix:nonFraction></span> stock options post reverse split) to a consultant of the Company, <span id="xdx_90F_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20240116__20240116__ifrs-full--CounterpartiesAxis__custom--ConsultantMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zzJyRFq8G665" title="Vesting description"><ix:nonNumeric contextRef="From2024-01-162024-01-16_custom_ConsultantMember_custom_EventsOccurringAfterReportingDateMember" id="Fact002250" name="ifrs-full:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement">the
RSUs will vest over 4 months and a day, the stock options vest as follows: 150,000 on the date of the grant (789 post reverse split)
and 100,000 every month thereafter (526 post reverse split) every month thereafter</ix:nonNumeric></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 5, 2024, the Company granted <span id="xdx_90C_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240205__20240205__ifrs-full--CounterpartiesAxis__custom--ConsultantMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zBSDm4tvFis" title="Shares granted"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2024-02-052024-02-05_custom_ConsultantMember_custom_EventsOccurringAfterReportingDateMember" id="Fact002252" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">39,753</ix:nonFraction></span>
RSUs (<span id="xdx_90E_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240205__20240205__ifrs-full--CounterpartiesAxis__custom--ConsultantMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zgiMrNK8c90a" title="Shares granted"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2024-02-052024-02-05_custom_ConsultantMember_custom_EventsOccurringAfterReportingDateMember_custom_PostReverseSplitMember" id="Fact002254" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">209</ix:nonFraction></span> RSUs post reverse split) to a consultant of the Company, <span id="xdx_909_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20240205__20240205__ifrs-full--CounterpartiesAxis__custom--ConsultantMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zndZKDsBGMF1" title="Vesting description"><ix:nonNumeric contextRef="From2024-02-052024-02-05_custom_ConsultantMember_custom_EventsOccurringAfterReportingDateMember" id="Fact002256" name="ifrs-full:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement">the
RSUs will vest over 4 months and a day</ix:nonNumeric></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 5, 2024, the Company granted <span id="xdx_90D_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240305__20240305__ifrs-full--CounterpartiesAxis__custom--ConsultantMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zsjCFwMZPo5a" title="Shares granted"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2024-03-052024-03-05_custom_ConsultantMember_custom_EventsOccurringAfterReportingDateMember" id="Fact002258" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">60,083</ix:nonFraction></span>
RSUs (<span id="xdx_90B_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240305__20240305__ifrs-full--CounterpartiesAxis__custom--ConsultantMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember__srt--ConsolidatedEntitiesAxis__custom--PostReverseSplitMember_zPkqtVF2diQ5" title="Shares granted"><ix:nonFraction name="ifrs-full:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement" contextRef="From2024-03-052024-03-05_custom_ConsultantMember_custom_EventsOccurringAfterReportingDateMember_custom_PostReverseSplitMember" id="Fact002260" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">316</ix:nonFraction></span> RSUs post reverse split) to a consultant of the Company, <span id="xdx_902_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20240305__20240305__ifrs-full--CounterpartiesAxis__custom--ConsultantMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zYFQMlNouJF3" title="Vesting description"><ix:nonNumeric contextRef="From2024-03-052024-03-05_custom_ConsultantMember_custom_EventsOccurringAfterReportingDateMember" id="Fact002262" name="ifrs-full:DescriptionOfVestingRequirementsForSharebasedPaymentArrangement">the
RSUs will vest over 4 months and a day</ix:nonNumeric></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 14, 2024 the Company announced the closing of an underwritten public offering with gross proceeds to the Company of
approximately US$<span id="xdx_904_eifrs-full--ProceedsFromIssuingShares_pn5n6_uUSD_c20240314__20240314__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zjXxdmtWgOA4" title="Gross proceeds"><ix:nonFraction name="ifrs-full:ProceedsFromIssuingShares" contextRef="From2024-03-142024-03-14_custom_EventsOccurringAfterReportingDateMember" id="Fact002264" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">7.0</ix:nonFraction></span>
million, before deducting underwriting discounts and other estimated expenses paid by the Company. The offering was for sale of <span id="xdx_90B_eifrs-full--NumberOfSharesIssued_iI_c20240314__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zRwFABBgQNnl" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2024-03-14_custom_EventsOccurringAfterReportingDateMember" id="Fact002266" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">116,666,667</ix:nonFraction></span>
units (614,109 units post reverse split), each consisting of one common share or pre-funded warrant, one series A warrants and two series B
warrants. The offering price was US$<span id="xdx_901_eifrs-full--ParValuePerShare_iI_pid_uUSDPShares_c20240314__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zIyJGEjl70j2" title="Par value"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2024-03-14_custom_EventsOccurringAfterReportingDateMember" id="Fact002268" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.06</ix:nonFraction></span>
per unit.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of March 14, 2024, the Company&#8217;s common shares no longer were listed on the Canadian Securities Exchange following a voluntary
delisting.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 15, 2024, the Company announced a <span id="xdx_90C_ecustom--ReverseStockSplit_c20240315__20240315__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_ztejCUVL00hi" title="Reverse stock split"><ix:nonNumeric contextRef="From2024-03-152024-03-15_custom_EventsOccurringAfterReportingDateMember" id="Fact002270" name="BCAN:ReverseStockSplit">1 for 190</ix:nonNumeric></span> reverse stock split of its outstanding common shares that will be effective on March
22, 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of April 1, 2024, the Company issued <span id="xdx_90E_eifrs-full--NumberOfSharesIssued_iI_c20240401__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember_zY58OJYl8P3j" title="Number of shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2024-04-01_custom_EventsOccurringAfterReportingDateMember" id="Fact002272" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">614,109</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">common shares following the closing of the underwritten
public offering on March 14, 2024 as well as </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_c20240401__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsAMember_zAOt2tvRrcP5" title="Number of shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2024-04-01_custom_EventsOccurringAfterReportingDateMember_custom_WarrantsAMember" id="Fact002274" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,593,170</ix:nonFraction></span>
common shares following the cashless exercise of A warrants and <span id="xdx_908_eifrs-full--NumberOfSharesIssued_iI_c20240401__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsBMember_zAPYvzzVzSRg" title="Number of shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2024-04-01_custom_EventsOccurringAfterReportingDateMember_custom_WarrantsBMember" id="Fact002276" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">15,000</ix:nonFraction></span> common shares following the exercise of B warrants at an exercise price of US$<span id="xdx_90A_eifrs-full--ParValuePerShare_iI_c20240401__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsOccurringAfterReportingDateMember__ifrs-full--ClassesOfShareCapitalAxis__custom--WarrantsBMember_z0xENoaUncUl" title="Par value per share"><ix:nonFraction name="ifrs-full:ParValuePerShare" contextRef="AsOf2024-04-01_custom_EventsOccurringAfterReportingDateMember_custom_WarrantsBMember" id="Fact002278" format="ixt:numdotdecimal" decimals="INF" unitRef="CADPShares">1.3643</ix:nonFraction></span> per common share.</span></p>

</ix:nonNumeric><p id="xdx_814_zj6i5n95Ar62" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

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[{"type": "20-F", "sequence": "1", "filename": "form20-f.htm", "secsgml_size_bytes": 3123654}]
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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
20-F
☐
REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934
OR
☒
ANNUAL
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the fiscal year ended
December 31
,
2023
OR
☐
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from _______________ to _______________
OR
☐
SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
Commission
File Number:
001-41408
BYND
CANNASOFT ENTERPRISES INC.
(Exact
name of Registrant as specified in its charter)
British
Columbia, Canada
(Jurisdiction
of incorporation or organization)
7000
Akko Road
Kiryat
Motzkin
Israel
(Address
of principal executive offices)
Gabi
Kabazo
2264
East 11th Avenue
,
Vancouver, B.C.
Canada
V5Z 1N6
604
-
833-6820
gabi@cannasoft-crm.com
(Name,
telephone, e-mail and/or facsimile number and address of company contact person)
Securities
registered or to be registered pursuant to section 12(b) of the Act:
Title
    of each class
Trading
    Symbol(s)
Name
    of each exchange on which registered
Common Shares
BCAN
Nasdaq
Securities
registered or to be registered pursuant to Section 12(g) of the Act:
None
(Title
of Class)
Securities
for which there is a reporting obligation pursuant to Section 15(d) of the Act:
None
(Title
of Class)
Indicate
the number of outstanding shares of each of the issuer's classes of capital or common stock as of the close of the period
covered by the annual report:
1,329,869
(after
giving effect to a 1:190 reverse of all issued and outstanding common shares effective March 22, 2024)
Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.
Yes
☐
No
☒
If
this report is an annual or a transition report, indicate by check mark if the registrant is not required to file reports pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934.
Yes
☐
No
☒
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days.
Yes
☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files).
Yes
☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of
"accelerated filer, large accelerated filer" and emerging growth company in Rule 12b-2 of the Exchange Act. (Check one):
Large accelerated
    filer ☐
Accelerated
    filer ☐
Non-accelerated
    filer
☒
Emerging growth company
☒
If
an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 13(a) of the Exchange Act.
☐
Indicate
by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b) by the registered
public accounting firm that prepared or issued its audit report.
☐
If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements.
☐
Indicate
by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation
received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐
Indicate
by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:
U.S. GAAP ☐
International Financial Reporting Standards
by
    the International Accounting Standards Board ☒
Other ☐
If
"Other" has been checked in response to the previous question, indicate by check mark which financial statement item the
registrant has elected to follow.
Item
17 ☐ Item 18 ☐
If
this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange
Act).
Yes
☐ No
☒
Table
of Contents
GENERAL
1
NOTE REGARDING FORWARD-LOOKING STATEMENTS
6
PART I
6
ITEM 1
IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISORS
6
A.
DIRECTORS AND SENIOR MANAGEMENT
6
B.
ADVISERS
6
C.
AUDITOR
6
ITEM 2
OFFER STATISTICS AND EXPECTED TIMETABLE
6
A.
OFFER STATISTICS
6
B.
METHOD AND EXPECTED TIMETABLE
7
ITEM 3
KEY INFORMATION
7
A.
SELECTED FINANCIAL DATA
7
B.
CAPITALIZATION AND INDEBTEDNESS
7
C.
REASONS FOR THE OFFER AND USE OF PROCEEDS
7
D.
RISK FACTORS
7
ITEM 4
INFORMATION ON THE COMPANY
24
A.
HISTORY AND DEVELOPMENT OF THE COMPANY
24
B.
BUSINESS OVERVIEW
27
C.
ORGANIZATIONAL STRUCTURE
39
D.
PROPERTY, PLANTS AND EQUIPMENT
40
ITEM 4A
UNRESOLVED STAFF COMMENTS
40
ITEM 5
OPERATING AND FINANCIAL REVIEW AND PROSPECTS
40
A.
OPERATING RESULTS
40
B.
LIQUIDITY AND CAPITAL RESOURCES
42
C.
RESEARCH AND DEVELOPMENT, PATENTS AND LICENSES
43
D.
TREND INFORMATION
43
E.
CRITICAL ACCOUNTING ESTIMATES
43
ITEM 6.
DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES
44
A.
DIRECTORS AND SENIOR MANAGEMENT
44
B.
COMPENSATION
46
C.
BOARD PRACTICES
49
D.
EMPLOYEES
57
E.
SHARE OWNERSHIP
57
ITEM 7
MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS
58
A.
MAJOR SHAREHOLDERS
58
B.
RELATED PARTY TRANSACTIONS
59
C.
INTERESTS OF EXPERTS AND COUNSEL
59
ITEM 8
FINANCIAL INFORMATION
59
A.
CONSOLIDATED STATEMENTS AND OTHER FINANCIAL INFORMATION
59
B.
SIGNIFICANT CHANGES
60
ITEM 9
THE OFFER AND LISTING
60
A.
OFFER AND LISTING DETAILS
60
B.
PLAN OF DISTRIBUTION
60
ii
C.
MARKETS
60
D.
SELLING SHAREHOLDERS
60
E.
DILUTION
60
F.
EXPENSES OF THE ISSUE
60
ITEM 10
ADDITIONAL INFORMATION
60
A.
SHARE CAPITAL
60
B.
MEMORANDUM AND ARTICLES OF ASSOCIATION
61
C.
MATERIAL CONTRACTS
62
D.
EXCHANGE CONTROLS
63
E.
TAXATION
63
F.
DIVIDENDS AND PAYING AGENTS
74
G.
STATEMENT BY EXPERTS
74
H.
DOCUMENTS ON DISPLAY
74
I.
SUBSIDIARY INFORMATION
74
ITEM 11
QUANTITATIVE AND QUALITATIVE DISCLOSURE ABOUT MARKET RISK
74
ITEM 12
DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES
74
PART II
ITEM 13
DEFAULTS, DIVIDENDS ARREARAGES AND DELINQUENCIES
74
ITEM 14
MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS
75
ITEM 15
CONTROLS AND PROCEDURES
75
ITEM 16
[RESERVED]
75
A.
AUDIT COMMITTEE FINANCIAL EXPERT
75
B.
CODE OF ETHICS
75
C.
PRINCIPAL ACCOUNTANT FEES AND SERVICES
76
D.
EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES
76
E.
PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS
76
F.
CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
76
G.
CORPORATE GOVERNANCE
77
PART III
ITEM 17
FINANCIAL STATEMENTS
7
8
ITEM 18
FINANCIAL STATEMENTS
78
ITEM 19
EXHIBITS
78
iii
GENERAL
In
this Annual Report, references to "we", "us", "our", the "Company", and "BYND"
mean BYND Cannasoft Enterprises Inc. and its subsidiaries, unless the context requires otherwise.
We
use the Canadian dollar as our reporting currency and our financial statements are prepared in accordance with Canadian generally accepted
accounting principles. All monetary references in this document are to Canadian dollars, unless otherwise indicated. All references in
this document to "dollars" or "$" or "CDN$" mean Canadian dollars, unless otherwise indicated, and
references to "US$" mean United States dollars.
The
following table reflects the rates of exchange for one Canadian dollar, expressed in United States dollars, in effect during the periods
noted, the average rates of exchange during such periods and the rates of exchange at the end of such periods, based on the Bank of Canada
average noon spot rate of exchange.
United States dollar (US$)
per Canadian dollar ($)
High
Low
Average
End of Period
Year Ended December 31, 2023
0.7617
0.7207
0.7409
0.7561
Year Ended December 31, 2022
0.8031
0.7217
0.7685
0.7383
Year Ended December 31, 2021
0.8306
0.7727
0.7980
0.7888
Year Ended December 31, 2020
0.7863
0.6898
0.7455
0.7854
Year Ended December 31, 2019
0,7699
0.7353
0.7537
0.7699
1
Except
as noted, the information set forth in this Annual Report is as of April 2, 2024 and all information included in this document should
only be considered accurate as of such date. Our business, financial condition or results of operations may have changed since that date.
GLOSSARY
OF TERMS
The
following is a glossary of certain terms used in this Annual Report:
"
Amalgamation
Agreement
" means the amalgamation agreement dated March 21, 2021 between Lincoln and Fundingco respecting the Amalgamation
Transaction.
"
Amalgamation
Transaction
" means the amalgamation of Lincoln and Fundingco pursuant to Section 275 of the
BCBCA
to form the Company,
in accordance with the Amalgamation Agreement.
"
BCBCA
"
means the
Business Corporations Act
(British Columbia).
"
Benefit
CRM Software
" means the Company's proprietary CRM software product known as "
Benefit CRM
".
"
Big
Data
" generally refers to: (i) massive amounts of data that keeps growing exponentially with time, (ii) that is so voluminous
that it cannot be processed or analyzed using conventional data processing techniques, and (iii) includes data mining, data storage,
data analysis, data sharing, and data visualization.
"
Bzizinsky
Investments
" means Bzizinsky Investments and Promotions Ltd., an Israeli corporation controlled by Dalia Bzizinsky.
2
"
Business
Combination Agreement
" means the business combination agreement dated December 16, 2019 among Lincoln, Fundingco, BYND Israel
and the BYND Israel Shareholders (as amended), with respect to the Business Combination Transactions.
"
Business
Combination Closing Date
" means March 29, 2021, the closing date of the Business Combination Transactions.
"
Business
Combination Transactions
" means collectively, the Amalgamation Transaction and the Share Exchange Transaction.
"
BYBY
"
means B.Y.B.Y. Investments and Promotions Ltd., a corporation existing under the laws of the State of Israel and the 74% owned subsidiary
of BYND Israel.
"
BYBY
Acquisition
" means BYND Israel's acquisition of its 74% ownership interest in BYBY.
"
BYND
Israel
" means BYND – Beyond Solutions Ltd., a corporation existing under the laws of the State of Israel and the 100%
owned operating subsidiary of the Company.
"
BYND
Israel Shares
" means the common shares in the capital of BYND Israel.
"
BYND
Israel Shareholders
" means collectively, Marcel (Moti) Maram, Avner Tal, Yftah Ben Yaackov and Bzizinsky Investments, the holders
of BYND Israel Shares, immediately prior to the Share Exchange Transaction.
"
Cannabis
Farm
" means the approximately 3.7 acre farm to be established by the Company on the Bzizinsky Land in southern Israel, to grow
medical cannabis.
"
Cannasoft
Pharma
" means Cannasoft Pharma Holdings Ltd., a corporation existing under the laws of the State of Israel and the 100% owned
subsidiary of BYND Israel.
"
CMPR
"
means Israeli Government Resolution No. 1587 — Cannabis for Medicinal Purposes and Research, the legislation which sets forth the
framework for medical cannabis regulation in Israel.
"
Common
Shares
" means the common shares in the capital of the Company.
"
Consideration
Shares
" means the 18,015,883 Common Shares of the Company issued to the BYND Israel Shareholders pursuant to the Share Exchange
Transaction.
"
CRM
"
means customer relationship management.
"
CSA
"
means the Canadian Securities Administrators, umbrella organization of Canada's provincial and territorial securities regulators
whose objective is to improve, coordinate and harmonize regulation of the Canadian capital markets.
"
CSE
"
means the Canadian Securities Exchange.
"
Customized
CRM Software Platform
" means a customized CRM platform that can be developed by clients and resellers using our New CRM Platform.
"
Dangerous
Drug Ordinance
" means the Israeli Dangerous Drugs Ordinance New Version 5733-1973 and regulations promulgated thereunder.
"
Distribution
Licence
" means a licence, granted by the MCU, to operate medical cannabis storage site and to distribute medical cannabis in
Israel.
3
"
Fundingco
"
means 1232986 B.C. Ltd., a company formed pursuant to the
BCBCA
, and a predecessor to the Company.
"
Fundingco
Shares
" means the common shares in the capital of Fundingco, prior to the Amalgamation Transaction.
"
GAP
"
refers to a
Good Agricultural Practices
certification received from the Israeli Ministry of Health which confirms that an organization
meets the agricultural standards for cannabis set forth in the CMPR.
"
GDP
"
refers to a
Good Distribution Practices
certification received from the Israeli Ministry of Health which confirms that an organization
meets the distribution standards for cannabis set forth in the CMPR.
"
Growing
License
" means a licence, granted by the MCU, to operate a farm for growing medical cannabis in Israel.
"
GSP
"
refers to a
Good Storage Practices
certification received from the Israeli Ministry of Health which confirms that an organization
meets the storage standards for cannabis set forth in the CMPR.
"
IBI
Trust Agreement
" means the trust agreement dated March 29, 2021, among the Israeli Trustee, the Company, BYND Israel and the
BYND Israel Shareholders, respecting the Consideration Shares and the BYND Israel Shares.
"
IMC-GMP
"
refers to a
Good Manufacturing Practices
certification received from the Israeli Ministry of Health which confirms that an organization
meets the manufacturing standards for cannabis set forth in the CMPR.
"
Indoor
Cannabis Growing Facility
" means the approximately 2,400 square meter indoor facility to be established by the Company on the
Bzizinsky Land in southern Israel, to grow medical cannabis.
"
Israeli
Cannabis Laws
" means collectively, the Israeli Dangerous Drugs Ordinance together with the directives and guidelines issued
from time to time by the MCU, including the CMPR.
"
Israeli
Tax Pre-Ruling
" means the ruling obtained by BYND Israel and the BYND Israel Shareholders from the ITA on May 4, 2020, to permit
the Share Exchange Transaction to occur on a tax-deferred basis.
"
Israeli
Trustee
" means The IBI Trust Management, a trust company located in Israel.
"
ITA
"
means the Israeli Tax Authority.
"
Lincoln
"
means Lincoln Acquisitions Corp., a company formed pursuant to the
BCBCA
, and a predecessor to the Company.
"
Lincoln
Shares
" means the common shares in the capital of Lincoln, prior to the Amalgamation Transaction.
"
Listing
"
means the listing of the Common Shares on the CSE.
"
Listing
Date
" means the date the Common Shares are first listed for trading on the CSE.
"
Manufacturing
Licence
" means a licence, granted by the MCU, to operate a medical cannabis production facility in Israel.
"
Material
Adverse Change
" or "
Material Adverse Effect
" means with respect to the Company, BYND Israel or BYBY, as
the case may be, any change (including a decision to implement such a change made by the board of directors or by senior management who
believe that confirmation of the decision by the board of directors is probable), event, violation, inaccuracy, circumstance or effect
that is materially adverse to the business, assets (including intangible assets), liabilities, capitalization, ownership, financial condition
or results of operations of the Company, BYND Israel or BYBY, as the case may be, on a consolidated basis.
4
"
MCU
"
means the medical cannabis unit established by the Israeli Ministry of Health and which is responsible for the regulation of cannabis
for medical use and research purposes.
"
New
Cannabis CRM Platform
" means the Company's CRM software platform which is being developed specifically for the medical
cannabis sector.
"
New
CRM Platform
" means the Company's next generation, cloud based version of its Benefit CRM Software which is currently
under development.
"
NI
41-101
" means CSA National Instrument 41-101 –
General Prospectus Requirements
.
"
NI
52-110
" means CSA National Instrument 52-110 –
Audit Committees
.
"
NI
58-101
" means CSA National Instrument 58-101 –
Disclosure of Corporate Governance Practices
.
"
NIS
"
means New Israeli Shekels.
"
NP
58-201
" means CSA National Policy 58-201
- Corporate Governance Guidelines
.
"
Pharmacy
Licence
" means a licence, granted by the MCU, to operate a pharmacy which dispenses medical cannabis in Israel.
"
Primary
Growing Licence
" means the Initial Authorization for Establishing a Site for Dealing with a Controlled Substance granted by
the MCU to Dalia Bzizinsky and subsequently to be transferred to BYBY.
"
Principals
"
means collectively, each person who is a "principal" within the meaning ascribed thereto in NI 46-201.
"
Propagation
Licence
" means a licence, granted by the MCU, to operate a medical cannabis propagation facility in Israel.
"
Share
Exchange Transaction
" means the share exchange transaction completed pursuant to the terms of the Business Combination Agreement,
whereby the BYND Israel Shareholders transferred 100% of their BYND Israel Shares to the Company, in exchange for the Consideration Shares.
"
SMB
"
means small to medium sized business.
"
Stock
Option Plan
" or the "
Plan
" means the stock option plan of the Company dated March 29, 2021. See "
Options
and Other Rights to Purchase Securities
".
"
Trust
Declaration
" means the trust declaration dated October 1, 2020 made by the Dalia Bzizinsky in favor of BYND Israel which provides
inter alia
that, Dalia Bzizinsky is holding her 26% ownership interest in BYBY as bare trustee for BYND Israel.
EMERGING
GROWTH COMPANY STATUS
We
qualify as an "emerging growth company," as defined in the U.S. Jumpstart Our Business Startups Act of 2012, or JOBS Act,
and we may take advantage of certain exemptions, including exemptions from various reporting requirements that are otherwise applicable
to public traded entities that do not qualify as emerging growth companies. These exemptions include:
●
not being required to comply
    with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, or the Sarbanes-Oxley Act; and
●
not being required to comply
    with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation
    or a supplement to the auditor's report providing additional information about the audit and the financial statements (i.e.,
    an auditor discussion and analysis).
5
Section
107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section
13(a) of the Securities Exchange Act of 1934, as amended, or the Exchange Act, for complying with new or revised accounting standards.
This means that an "emerging growth company" can delay the adoption of certain accounting standards until those standards
would otherwise apply to private companies. Given that we currently report and expect to continue to report our financial results under
IFRS as issued by the IASB, we will not be able to avail ourselves of this extended transition period and, as a result, we will adopt
new or revised accounting standards on the relevant dates on which adoption of such standards is required by the IASB.
We
will remain an emerging growth company until the earliest of: (i) the last day of the first fiscal year in which our annual gross revenues
exceed $1.235 billion; (ii) the last day of the fiscal year following the fifth anniversary of the date of our initial public offering;
(iii) the date that we become a "large accelerated filer" as defined in Rule 12b-2 under the Exchange Act, which would occur
if the aggregate worldwide market value of our common shares, including common shares represented by warrants, held by non-affiliates
is at least $700 million as of the last business day of our most recently completed second fiscal quarter; or (iv) the date on which
we have issued more than $1.0 billion in non-convertible debt securities during any three-year period.
NOTE
REGARDING FORWARD-LOOKING STATEMENTS
Much
of the information included in this Annual Report is based upon estimates, projections or other "forward-looking statements".
Such forward-looking statements include any projections or estimates made by us and our management in connection with our business operations.
These statements relate to future events or our future financial performance. In some cases you can identify forward-looking statements
by terminology such as "may", "should", "expects", "plans", "anticipates",
"believes", "estimates", "predicts", "potential" or "continue" or the negative
of those terms or other comparable terminology. While these forward-looking statements, and any assumptions upon which they are based,
are made in good faith and reflect our current judgment regarding the direction of our business, actual results will almost always vary,
sometimes materially, from any estimates, predictions, projections, assumptions or other future performance suggested herein. Such estimates,
projections or other forward-looking statements involve various risks and uncertainties and other factors, including the risks in the
section titled "Risk Factors" below, which may cause our actual results, levels of activities, performance or achievements
to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking
statements. We caution the reader that important factors in some cases have affected and, in the future, could materially affect actual
results and cause actual results to differ materially from the results expressed in any such estimates, projections or other forward-looking
statements. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee
future results, levels of activity, performance or achievements. Except as required by applicable law, including the securities laws
of the United States, we do not intend to update any of the forward-looking statements to conform those statements to actual results.
PRELIMINARY
NOTE
On
March 22, 2024, the Company implemented a reverse split of its issued and outstanding Common Shares on a 1:190 basis (the "Reverse
Split"). All share numbers in this document have been adjusted for the Reverse Split.
PART
I
ITEM 1
IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISORS
A.
Directors and senior management.
Not
applicable.
B.
Advisors.
Not applicable
C.
Auditors.
Not applicable.
ITEM 2
OFFER STATISTICS AND EXPECTED TIMETABLE
A.
Offer Statistics
Not
applicable.
6
B.
Method and Expected
    Timetable
Not
applicable.
ITEM 3
KEY INFORMATION
A.
[Reserved]
B
.
Capitalization and
    Indebtedness
Not
applicable.
C.
Reasons for the Offer
    and Use of Proceeds
Not
Applicable.
D.
Risk Factors
This
section describes some of the risks and uncertainties faced by us. An investment in our Company involves a high degree of risk. You should
carefully consider the risks described below and the risks described elsewhere in this Annual Report when making an investment decision
related to our Company. We believe the risk factors summarized below are most relevant to our business. These are factors that, individually
or in the aggregate, could cause our actual results to differ significantly from anticipated or historical results. The occurrence of
any of the risks could harm our business and cause you to lose all or part of your investment. However, you should understand that it
is not possible to predict or identify all such factors. The risks and uncertainties described and discussed below and elsewhere in this
Annual Report are not the only risks and uncertainties that we face. Additional risks and uncertainties not presently known to us or
that we currently deem immaterial may also impair our business operations. If any of these risks actually occurs, our business, financial
condition and results of operations would suffer. The risks discussed below also include forward-looking statements, and our actual results
may differ substantially from those discussed in these forward-looking statements. See the discussion under the heading "Cautionary
Note Regarding Forward-Looking Statements" at the beginning of this Annual Report for more detail.
Except
as required by law, we undertake no obligation to publicly update forward-looking statements, whether as a result of new information,
future events, or otherwise.
7
Risks Related to Ownership of Our Common Shares
and Warrants
The exercise prices of outstanding warrants
may require further adjustment.
On March 14, 2024, we completed an underwritten public
offering of units consisting of one common share, one Series A warrant to purchase one common share, and two Series B warrants each to
purchase one common share (the "Series B Warrants"). If in the future we sell our common shares (or share equivalents) at
a price below $0.102 per common share (the exercise price of the Series B Warrants), the exercise price of the Series B Warrants would
adjust to such price. The dilutive effect of exercise price adjustments to the Series B Warrants will likely have a negative impact on
the trading price of our common shares.
In addition, effective March 22, 2024, we implemented
a one-for-one hundred ninety (1:190) reverse stock split of our issued and outstanding common shares. The Series B Warrants will be subject
to downward adjustment if the lowest volume weighted average price of our common shares during the five consecutive trading days before
and after the completion of a reverse stock split is less than the excise prices of the Series B Warrants issued in this offering. In
such event, the exercise prices shall be reduced to such price.
We completed a reverse stock split on March
22, 2024, in an effort to regain compliance with Nasdaq listing rules and we cannot predict the effect that such reverse stock split will
have on the market price for shares of our common stock.
On January 5, 2024, we were notified by the Nasdaq
that the Company no longer meets the $1 minimum bid price per share requirement. Our board of directors approved a one-for-one hundred
ninety (1:190) reverse stock split of our issued and outstanding common shares, which became effective on March 22, 2024, in order to
regain compliance with Nasdaq's minimum bid price rule. We cannot predict the long-term effect that the reverse stock split will
have on the market price for our common shares, and the history of similar reverse stock splits for companies in like circumstances has
varied. Some investors may have a negative view of a reverse stock split. Since the effective date of the reverse stock split, the market
price of our common shares has steadily declined. Even if the reverse stock split has a positive long-term effect on the market price
for shares of our common stock, performance of our business and financial results, general economic conditions and the market perception
of our business, and other adverse factors which may not be in our control could lead to a decrease in the price of our common stock following
the reverse stock split.
If the market price of shares of our common stock
continues to fall following the reverse stock split, the percentage decline as an absolute number and as a percentage of our overall market
capitalization may be greater than would occur in the absence of the reverse stock split due to decreased liquidity in the market for
our common stock.
If in the future we fail to meet Nasdaq's
$1 minimum bid price per share requirement, our options of regaining compliance will be extremely limited.
If within two years after the implementation of the
reverse stock split, we fail to meet Nasdaq's $1 minimum bid price per share requirement, we will be limited in our ability to regain
compliance since Nasdaq rules prohibit a company's right to implement stock splits over the prior two-year period with a cumulative
ratio of 250 shares or more to one. In such event, the Company would be subject to immediate delisting from the Nasdaq.
The Company is a holding company
The Company is a holding company and essentially all
of its assets are the capital stock of its subsidiaries. As a result, investors in the Company are subject to the risks attributable to
its subsidiaries, Zigi Carmel, BYND Israel, and its subsidiaries. As a holding company, the Company conducts substantially all of its
business through its subsidiaries, which generate or are expected to generate substantially all of its revenues. Consequently, the Company's
cash flows and ability to complete current or desirable future enhancement opportunities are dependent on the earnings of its subsidiaries
and the distribution of those earnings to the Company. The ability of these entities to pay dividends and other distributions will depend
on their operating results and will be subject to applicable laws and regulations which require that solvency and capital standards be
maintained by such companies and contractual restrictions contained in the instruments governing their debt. In the event of a bankruptcy,
liquidation or reorganization of any of the Company's subsidiaries, holders of indebtedness and trade creditors may be entitled
to payment of their claims from the assets of those subsidiaries before the Company.
The market price of our Common Shares may be
volatile, which could result in substantial losses for investors.
The price of the Common Shares will fluctuate with
market conditions and other factors, and it may decline. If a holder of Common Shares sells its Common Shares, the price received may
be more or less than the original investment. Some of the factors that may cause the market price of our Common Shares to fluctuate include:
●
market perception of the investment opportunity presented by companies in the cannabis business;
●
actual or anticipated fluctuations in our quarterly results of operations;
8
●
recommendations by securities research analysts;
●
changes in the economic performance or market valuations of companies in the industries in which we operate;
●
addition or departure of our executive officers and other key personnel;
●
sales or perceived sales of additional Common Shares;
●
significant acquisitions or business combinations, strategic partnerships, joint ventures or capital commitments by or involving us or our competitors;
●
operating and share price performance of other companies that investors deem comparable to us fluctuations to the costs of vital production materials and services;
●
changes in global financial markets and global economies and general market conditions, such as interest rates and pharmaceutical product price volatility;
●
operating and share price performance of other companies that investors deem comparable to the Company or from a lack of market comparable companies; and
●
news reports relating to trends, concerns, technological or competitive developments, regulatory changes and other related issues in our industry or target markets.
In particular, companies in the cannabis industry
have experienced significant volatility in recent years, potentially due to the recentness of public trading of securities of cannabis
companies, limited supply of investment opportunities, short-selling activity and rapidly changing regulatory developments. As well, certain
institutional investors may base their investment decisions on market perceptions of the cannabis industry or on consideration of our
environmental, governance and social practices and performance against such institutions' respective investment guidelines and criteria,
and failure to satisfy such criteria may result in limited or no investment in the Common Shares by those institutions, which could materially
adversely affect the trading price of the Common Shares. There can be no assurance that fluctuations in price and volume will not occur.
If such increased levels of volatility and market turmoil continue for a protracted period of time, our operations and the trading price
of the Common Shares may be materially adversely affected.
Our officers, directors and principal shareholders
collectively control, directly or indirectly, approximately 65% of the voting power and interests in our outstanding Common Shares. Subsequent
sales of our Common Shares by these shareholders, or the market perception that holders of a large number of Common Shares intend to sell
Common Shares, could have the effect of lowering the market price of our Common Shares. Further, the perceived risk associated with the
possible sale of a large number of Common Shares by these shareholders, or the adoption of significant short positions by hedge funds
or other significant investors, could cause some of our shareholders to sell their Common Shares, thus causing the market price of our
Common Shares to decline. In addition, actual or anticipated downward pressure on our stock price due to actual or anticipated sales of
Common Shares by our officers, directors or Principal Securityholders could cause other institutions or individuals to engage in short
sales of the Common Shares, which may further cause the market price of our Common Shares to decline.
From time to time our directors and executive officers
may sell Common Shares on the open market. These sales will be publicly disclosed in filings made with securities regulators. In the future,
our directors and executive officers may sell a significant number of Common Shares for a variety of reasons unrelated to the performance
of our business. Our shareholders may perceive these sales as a reflection on management's view of the business and result in some
shareholders selling their Common Shares. These sales could cause the market price of our Common Shares to decline. Any decline in the
market price of Common Shares may also impede our ability to raise additional capital and might cause remaining holders of Common Shares
to lose all or part of their investment.
We have received comments from the British Columbia
Securities Commission relating to our previously filed periodic reports which may result in a Canadian cease trade order.
The Company has received comments from the British
Columbia Securities Commission ("BCSC"). The comments relate to continuous disclosure documents required to be filed in Canada
as well as to accounting methodologies applied by the Company under IFRS. As a result, the Company is shown as being in default on the
BCSC's Reporting Issuers List pending resolution of the issues raised by the BCSC. Failure to satisfactorily respond to the BCSC's
comments may result in a cease trade order. This will impact on our investors' ability to trade their shares in Canada and which
may cause the market price of our Common Shares to decline.
9
There are risks associated with the potential
dilution of our Common Shares.
The Company will need to raise additional funds for
R&D, product development and marketing campaigns and might also, in future, require further additional capital for other purposes,
including by issuing equity securities. Such equity securities could contain rights and preferences superior to those of the holders of
Common Shares will have no pre-emptive rights in connection with such further issues. The Company's board of directors has the discretion
to determine if an issuance of equity securities is warranted, the price at which such issuance is effected and the other terms of issue
of any equity securities, including Common Shares or equity securities convertible into Common Shares. To the extent holders of our options
or other convertible securities convert or exercise their securities and sell the Common Shares they receive, the trading price of the
Common Shares may decrease due to the additional number of Common Shares available in the market. Such additional equity issuances could,
depending on the price at which such securities are issued, substantially dilute the interests of the holders of Common Shares. In addition,
we cannot predict the size of future issuances of our equity securities, including Common Shares, or the effect, if any, that future issuances
and sales of our equity securities, including Common Shares will have on the market price of our Common Shares. Sales of substantial amounts
of our Common Shares, or the perception that such sales could occur, may adversely affect prevailing market prices for our Common Shares.
As a foreign private issuer, we are permitted,
and intend, to follow certain home country corporate governance practices instead of otherwise applicable Nasdaq requirements, and we
will not be subject to certain U.S. securities laws including, but not limited to, U.S. proxy rules and the filing of certain Exchange
Act reports.
As a foreign private issuer, we will be permitted,
and intend, to follow certain home country corporate governance practices instead of those otherwise required by the Nasdaq Stock Market
for domestic U.S. issuers. Following our home country governance practices as opposed to the requirements that would otherwise apply to
a U.S. company listed on the Nasdaq Capital Market may provide less protection to you than what is accorded to investors under the listing
rules of Nasdaq applicable to domestic U.S. issuers.
As a foreign private issuer, we will be exempt from
the rules and regulations under the Securities Exchange Act of 1934, or the Exchange Act, related to the furnishing and content of proxy
statements, including the applicable compensation disclosure requirements. Nevertheless, pursuant to regulations promulgated under Canadian
law, we are required to disclose in the context of sending an information circular to shareholders all compensation paid, payable, awarded,
granted, given or otherwise provided, directly or indirectly, by the issuer, or a subsidiary of the issuer, to each Named Executive Officer
(as such term is defined in the Instrument) and director, in any capacity, including, for greater certainty, all plan and non-plan compensation,
direct and indirect pay, remuneration, economic or financial award, reward, benefit, gift or perquisite paid, payable, awarded, granted,
given, or otherwise provided to the NEO or director for services provided, directly or indirectly, to the issuer or a subsidiary of the
issuer. Such disclosure will not be as extensive as that required of a U.S. domestic issuer. Our officers, directors and principal shareholders
will also be exempt from the reporting and short-swing profit recovery provisions contained in Section 16 of the Exchange Act. In addition,
we will not be required under the Exchange Act to file reports and financial statements with the SEC as frequently or as promptly as U.S.
domestic companies whose securities are registered under the Exchange Act and we will be exempt from filing quarterly reports with the
SEC under the Exchange Act. Moreover, we will not be required to comply with Regulation FD, which restricts the selective disclosure of
material information, although we intend to voluntarily adopt a corporate disclosure policy substantially similar to Regulation FD. These
exemptions and leniencies will reduce the frequency and scope of information and protections to which you may otherwise have been eligible
in relation to a U.S. domestic issuer.
We would lose our foreign private issuer status if
a majority of our shares are owned by U.S. residents and a majority of our directors or executive officers are U.S. citizens or residents
or we fail to meet additional requirements necessary to avoid loss of foreign private issuer status. The regulatory and compliance costs
to us under U.S. securities laws as a U.S. domestic issuer may be significantly higher. If we are not a foreign private issuer, we will
be required to file periodic reports and registration statements on U.S. domestic issuer forms with the SEC, which are more detailed and
extensive than the forms available to a foreign private issuer. We may also be required to modify certain of our policies to comply with
accepted governance practices associated with U.S. domestic issuers. Such conversion and modifications will involve additional costs.
In addition, we would lose our ability to rely upon exemptions from certain corporate governance requirements on U.S. stock exchanges
that are available to foreign private issuers.
10
We are an emerging growth company and the reduced
disclosure requirements applicable to emerging growth companies may make our Common Shares less attractive to investors.
We are an emerging growth company, as defined in the
JOBS Act, and we may take advantage of certain exemptions from various requirements that are applicable to other public companies that
are not emerging growth companies.
For as long as we remain an emerging growth company
we are permitted and intend to rely on exemptions from certain disclosure requirements that are applicable to other public companies that
are not "emerging growth companies." These exemptions include:
●
not being required to comply with the auditor attestation requirements in the assessment of our internal control over financial reporting;
●
Section 107 of the JOBS Act, which provides that an "emerging growth company" can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act of 1933, as amended, or the Securities Act, for complying with new or revised accounting standards. This means that an "emerging growth company" can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to delay such adoption of new or revised accounting standards. As a result of this adoption, our financial statements may not be comparable to companies that comply with the public company effective date;
●
not being required to comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor's report providing additional information about the audit and the financial statements;
●
reduced disclosure obligations regarding executive compensation; and
●
exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved.
We will remain an emerging growth company until the
earliest of: (i) the last day of our fiscal year during which we have total annual gross revenues of at least US$1.235 billion; (ii) the
date on which we have, during the previous three-year period, issued more than US$1.0 billion in non-convertible debt; or (iii) the date
on which we are deemed to be a "large accelerated filer" under the Exchange Act. We have opted out of the extended transition
period made available to emerging growth companies to comply with newly adopted public company accounting requirements.
When we are no longer deemed to be an emerging growth
company, we will not be entitled to the exemptions provided in the JOBS Act discussed above. We cannot predict if investors will find
our Common Shares less attractive as a result of our reliance on exemptions under the JOBS Act. If some investors find our Common Shares
less attractive as a result, there may be a less active trading market for our Common Shares and our share price may be more volatile.
The Company's directors and officers control
a large percentage of the Company's issued and outstanding Common Shares and as a result, may have the ability to control or influence
matters affecting the Company and its business.
The Company's directors and officers own 129,712
Common Shares representing approximately 3% of all issued Common Shares. As a result, the Company's directors and officers (or
their affiliates), will have significant influence over the Company and its affairs. As long as the Company's directors and officers
(or their affiliates), collectively own or control greater than 20% of the Company's outstanding Common Shares, the Company's
directors and officers will have the ability to exercise substantial control over all corporate actions requiring shareholder approval,
irrespective of how our other shareholders may vote. This control may include the election and removal of directors, the size of the board
of directors, any amendment to the Company's Articles, or the approval of any significant corporate transaction, including a sale
of substantially all of our assets. Additionally, the interests of the Company's directors and officers may not align with the interests
of the Company's other shareholders.
11
Cannabis remains illegal under U.S. federal
law, and enforcement of cannabis laws could change.
Cannabis is a Schedule I controlled substance pursuant
to the United States Controlled Substances Act (21 U.S.C. § 811) (the "CSA") and is illegal under U.S. federal law. Even
in those states in which the use of cannabis has been legalized, its use, cultivation, sale and distribution remains a violation of federal
law. We are not currently engaged in the cannabis industry in the United States, either directly or indirectly. Nevertheless, as a result
of the federal prohibition on cannabis related business activities, certain companies, including banks and investment firms may be reluctant
to do business with us, including investing in our company or buying and selling our securities.
Unless and until the United States Congress amends
the CSA with respect to cannabis (and the President approves such amendment), there is a risk that federal authorities may enforce current
federal law. Any person connected to the cannabis industry in the United States may be at risk of federal criminal prosecution and civil
liability in the United States. Any investments may be subject to civil or criminal forfeiture and total loss.
If securities or industry analysts do not publish
research or publish inaccurate or unfavorable research about us or our business, our trading price and volume could decline.
The trading market for our Common Shares will depend,
in part, on the research and reports that securities or industry analysts publish about us or our business. We do not currently have and
may never obtain research coverage by securities and industry analysts. If no securities or industry analysts commence covering us, the
trading price for our Common Shares would be negatively impacted. If we obtain securities or industry analyst coverage and one or more
of the analysts who cover us downgrade our Common Shares or publish inaccurate or unfavorable research about our business, or more favorable
relative recommendations about our competitors, our trading price may decline. If one or more of these analysts cease coverage of us or
fail to publish reports on us regularly, demand for our Common Shares could decrease, which could cause our trading price and volume to
decline.
We may not be able or willing to pay any dividends.
No dividends on the Common Shares have been paid to
date and there is no assurance as to whether we will be profitable enough to pay dividends, or determine to do so even if sufficiently
profitable. We anticipate that, for the foreseeable future, we will retain future earnings and other cash resources for the operation
and development of our business. Payment of any future dividends will be at the discretion of the board of directors after considering
many factors, including our earnings, operating results, financial condition, current and anticipated cash needs, and restrictions in
financing agreements. Our ability to pay dividends is subject to our future financial. Our board of directors must also approve any dividends
at their sole discretion. There is no assurance that future dividends will be paid, and, if dividends are paid, there is no assurance
with respect to the amount of any such dividends.
Risks
Related to the Company's CRM Software Businesses
BYND
Israel is dependent on a single client for the majority of our current revenues and any changes to that relationship could have a significant
impact on current revenues.
For
the year ended December 31, 2023, over 82% of BYND Israel's revenue was derived from one major customer, Harel Insurance Company
Ltd. Any changes to that relationship could have a significant impact on BYND Israel's current revenues.
12
Defects
or disruptions affecting the New CRM Platform or the New Cannabis CRM Platform services could diminish demand for these services and
subject BYND Israel to substantial liability.
The
New CRM Platform and New Cannabis CRM Platform may contain errors or defects that end users identify after they begin using these platforms
and that could result in unanticipated downtime for our subscribers, and harm BYND Israel's reputation and its business. In addition,
users may use the platforms in unanticipated ways that may cause a disruption in service for other customers attempting to access their
data. Since customers may use these platforms for important aspects of their business, any errors, defects, disruptions in service or
other performance problems with the platforms could hurt BYND Israel's reputation and may damage its customers' businesses.
If that occurs, customers could elect not to renew, or delay or withhold payment for using the platforms In addition BYND Israel could
lose future sales and existing customers may make warranty claims against BYND Israel, which could result in an increase in provision
for doubtful accounts, an increase in collection cycles for accounts receivable or the expense and risk of litigation.
Interruptions
or delays in service from BYND Israel's third-party data center hosting facilities could impair the delivery of its services and
harm its business.
Both
the New CRM Platform and New Cannabis CRM Platform will utilize third-party data center hosting facilities. Any damage to, or failure
of, these third-party systems generally could result in service interruptions. Such interruptions may result in reduced or lost revenues
or having to issue credits or pay penalties, may cause users of the platforms to terminate subscriptions, may adversely affect renewal
rates and may impact our ability to attract new users. BYND Israel's business reputation may also be harmed if users or potential
customers perceive that the platforms are unreliable.
Although
BYND Israel intends to have robust disaster recovery arrangements in place, including the use of third parties to host back-ups of its
software and customer data, BYND Israel will not control the operation of any of these facilities, and they are vulnerable to damage
or interruption from earthquakes, floods, fires, power loss, telecommunications failures and similar events. Such facilities may also
be subject to break-ins, sabotage, intentional acts of vandalism and similar misconduct. Despite precautions taken at these facilities,
the occurrence of a natural disaster or an act of terrorism, a decision to close the facilities without adequate notice or other unanticipated
problems at these facilities could result in lengthy interruptions in service. Even with the disaster recovery arrangements, BYND Israel's
services could be interrupted.
If
security measures are breached and unauthorized access is obtained to a customer's data or to BYND Israel's data, its services
may be perceived as not being secure, customers may curtail or stop using the services and BYND Israel may incur significant legal and
financial exposure and liabilities.
BYND
Israel's platforms will involve the storage and transmission of customers' proprietary information, and any security breaches
could expose us to a risk of loss of this information, litigation and possible liability. These security measures may be breached as
a result of third-party action, employee error, malfeasance or otherwise, during transfer of data and result in someone obtaining unauthorized
access to our data or our customers' data. Additionally, third parties may attempt to fraudulently induce employees or customers
into disclosing sensitive information such as user names, passwords or other information in order to gain access to our data or our users'
data. Because the techniques used to obtain unauthorized access, or to sabotage systems, change frequently and generally are not recognized
until launched against a target, BYND Israel may be unable to anticipate these techniques or to implement adequate preventative measures.
Any security breach could result in a loss of confidence in the security of the services, damage to reputation, lead to legal liability
and negatively impact future sales.
If
BYND Israel experiences significant fluctuations in its rate of anticipated growth and fails to balance expenses with our revenue forecasts,
its results could be harmed.
The
unpredictability of new markets that we enter and unpredictability of future general economic and financial market conditions, we may
not be able to accurately forecast our rate of growth. We plan our expense levels and investment on estimates of future revenue and future
anticipated rate of growth. We may not be able to adjust our spending quickly enough if the addition of new users or the renewal rate
for existing users falls short of our expectations. We cannot accurately predict subscription renewal or upgrade rates and the impact
these rates may have on our future revenue and operating results.
As
a result, we expect that our revenues, operating results and cash flows may fluctuate significantly on a quarterly basis. We believe
that period-to-period comparisons of our revenues, operating results and cash flows may not be meaningful and should not be relied upon
as an indication of future performance.
13
Our
future success also depends in part on our ability to sell additional features and services, more subscriptions or enhanced editions
of our service to our current customers. The rate at which our customers purchase new or enhanced services depends on a number of factors,
including general economic conditions. If our efforts to upsell to our customers are not successful, our business may suffer.
We
may in the future be sued by third parties for alleged infringement of their proprietary rights.
The
software industry is characterized by the existence of a large number of patents, trademarks and copyrights and by frequent litigation
based on allegations of infringement or other violations of intellectual property rights. We may receive communications from third parties
claiming that we have infringed on the intellectual property rights of others. We may be sued by third parties for alleged infringement
of their proprietary rights. Our technologies may not be able to withstand any third-party claims or rights against their use. The outcome
of any litigation is inherently uncertain. Any intellectual property claims, with or without merit, could be time-consuming and expensive
to resolve, could divert management attention from executing our business plan and could require us to change our technology, change
our business practices and/or pay monetary damages or enter into short or long-term royalty or licensing agreements which may not be
available in the future at the same terms or at all.
We
will rely on third-party computer hardware and software that may be difficult to replace or which could cause errors or failures of our
service.
Our
New CRM Platform and New Cannabis CRM Platform rely on computer hardware purchased or leased and software licensed from third parties
in order to offer our services. This hardware and software may not continue to be available at reasonable prices or on commercially reasonable
terms, or at all. Any loss of the right to use any of this hardware or software could significantly increase our expenses and otherwise
result in delays in the provisioning of our services until equivalent technology is either developed by us, or, if available, is identified,
obtained and integrated, which could harm our business. Any errors or defects in third-party hardware or software could result in errors
or a failure of our services which could harm our business.
The
market for our technology delivery model and enterprise cloud computing application services is immature and volatile, and if it develops
more slowly than we expect, our business could be harmed.
The
market for enterprise cloud computing application services is not as mature as the market for packaged enterprise software, and it is
uncertain whether these platforms will achieve and sustain high levels of demand and market acceptance. Our success will depend to a
substantial extent on the willingness of enterprises, large and small, to increase their use of enterprise cloud computing application
services in general, and for CRM in particular. Many enterprises have invested substantial personnel and financial resources to integrate
traditional enterprise software into their businesses, and therefore may be reluctant or unwilling to migrate to an enterprise cloud
computing application service. Furthermore, some enterprises may be reluctant or unwilling to use enterprise cloud computing application
services because they have concerns regarding the risks associated with security capabilities, among other things, of the technology
delivery model associated with these services. If enterprises do not perceive the benefits of enterprise cloud computing application
services, then the market for these services may not develop at all, or it may develop more slowly than we expect, either of which would
significantly adversely affect our operating results.
The
markets in which we currently participate are intensely competitive, and if we do not compete effectively, our operating results could
be harmed.
The
markets for our Benefits CRM Software and New CRM Platform is highly competitive, rapidly evolving and fragmented, and subject to changing
technology, shifting customer needs and frequent introductions of new products and services. We compete primarily with vendors of packaged
CRM software, whose software is installed by the customer directly, and companies offering on-demand CRM applications. We also face,
or expect to face, competition from enterprise software vendors and online service providers who may develop toolsets and products that
allow customers to build new applications that run on the customers' current infrastructure or as hosted services.
14
Our
efforts to expand our Benefits CRM Software business to our New CRM Platform, which is cloud-based and our efforts to develop and service
the cannabis market with our New Cannabis CRM Platform may not succeed and may reduce our revenue growth rate.
We
currently derive most of our revenue from our Benefits CRM Software and we expect this will continue for the foreseeable future until
our New CRM Platform will be used by more of our customers. The market for our New Cannabis CRM Platform is new and unproven, and it
is uncertain whether our efforts will ever result in significant revenue for us.
Supporting
our existing and growing customer base could strain our personnel resources and infrastructure, and if we are unable to scale our operations
and increase productivity, we may not be able to successfully implement our business plan.
We
anticipate that additional investments in and research and development spending will be required to scale our operations and increase
productivity, to address the needs of our customers, to further develop and enhance our service, and to expand into new geographic areas.
Our
success will depend in part upon the ability of our senior management to manage our projected growth effectively. To do so, we must continue
to increase the productivity of our existing employees and to hire, train and manage new employees as needed. To manage the expected
growth of our operations and personnel, we will need to continue to improve our operational, financial and management controls and our
reporting systems and procedures. The additional investments we are making will increase our cost base, which will make it more difficult
for us to offset any future revenue shortfalls by reducing expenses in the short term. If we fail to successfully scale our operations
and increase revenue, we will be unable to execute our business plan
.
If
we are not able to develop enhancements and new features for our existing Benefits CRM Software, New CRM Platform and New Cannabis CRM
Platform or acceptable new services that keep pace with technological developments, our business will be harmed.
If
we are unable to develop enhancements to and new features for our existing services or acceptable new services that keep pace with rapid
technological developments, our business will be harmed. The success of enhancements, new features and services depends on several factors,
including the timely completion, introduction and market acceptance of the feature or edition. Failure in this regard may significantly
impair our revenue growth. In addition, because our cloud-based services will be designed to operate on a variety of network hardware
and software platforms using a standard browser, we will need to continuously modify and enhance our service to keep pace with changes
in Internet-related hardware, software, communication, browser and database technologies. We may not be successful in either developing
these modifications and enhancements or in timely bringing them to market. Furthermore, uncertainties about the timing and nature of
new network platforms or technologies, or modifications to existing platforms or technologies, could increase our research and development
expenses. Any failure of our services to operate effectively with future network platforms and technologies could reduce the demand for
our services, result in customer dissatisfaction and harm our business.
Any
failure to protect our intellectual property rights could impair our ability to protect our proprietary technology and our brand.
If
we fail to protect our intellectual property rights adequately, our competitors might gain access to our technology, and our business
might be harmed. In addition, defending our intellectual property rights might entail significant expense. Any of our intellectual property
rights may be challenged by others or invalidated through administrative process or litigation. Accordingly, we may be unable to prevent
third parties from infringing upon or misappropriating our intellectual property.
We
might be required to spend significant resources to monitor and protect our intellectual property rights. We may initiate claims or litigation
against third parties for infringement of our proprietary rights or to establish the validity of our proprietary rights. Any litigation,
whether or not it is resolved in our favor, could result in significant expense to us and divert the efforts of our technical and management
personnel.
15
Marketing
our New CRM Platform and New Cannabis CRM Platform to customers internationally expose us to risks inherent in international sales.
Because
we intend to promote our new platforms to users throughout the world, we are subject to risks and challenges that we would otherwise
not face if we conducted our business only in Israel. The risks and challenges associated with marketing our platforms internationally
include:
●
laws and business practices
    favoring local competitors;
●
compliance with multiple,
    conflicting and changing governmental laws and regulations, including employment, tax, privacy and data protection laws and regulations;
●
regional data privacy laws
    that apply to the transmission of our customers' data across international borders;
●
foreign currency fluctuations;
●
different or lesser protection
    of our intellectual property; and
●
regional economic conditions,
    including the affect of general economic and financial market conditions in the markets in which we operate.
Any
of these factors could negatively impact our business and results of operations.
Evolving
regulation of the Internet may affect us adversely.
As
Internet commerce continues to evolve, increasing regulation both in Israel and abroad becomes more likely. For example, we believe increased
regulation is likely in the area of data privacy, and laws and regulations applying to the solicitation, collection, processing or use
of personal or consumer information could affect our customers' ability to use and share data, potentially reducing demand for
our solutions and restricting our ability to store, process and share data with our customers. In addition, taxation of services provided
over the Internet or other charges imposed by government agencies or by private organizations for accessing the Internet may also be
imposed. Any regulation imposing greater fees for Internet use or restricting information exchange over the Internet could result in
a decline in the use of the Internet and the viability of Internet-based services, which could harm our business.
For
example, the European Union has adopted a data privacy directive that requires member states to impose restrictions on the collection
and use of personal data that, in some respects, are far more stringent, and impose more significant burdens on subject businesses, than
previous privacy standards. All of these domestic and international legislative and regulatory initiatives may adversely affect our customers'
ability to collect and/or use demographic and personal information from their customers, which could reduce demand for our services.
Many other jurisdictions have similar stringent privacy laws and regulations.
Our
business is subject to changing regulations regarding corporate governance and public disclosure that have increased both our costs and
the risk of non-compliance.
We
are subject to rules and regulations by various governing bodies, including, for example, the British Columbia Securities Commission,
which are charged with the protection of investors and the oversight of companies whose securities are publicly traded. Our efforts to
comply with new and changing regulations are likely to continue to result in, increased general and administrative expenses and a diversion
of management time and attention from revenue-generating activities to compliance activities.
Moreover,
because these laws, regulations and standards are subject to varying interpretations, their application in practice may evolve over time
as new guidance becomes available. This evolution may result in continuing uncertainty regarding compliance matters and additional costs
necessitated by ongoing revisions to our disclosure and governance practices. If we fail to address and comply with these regulations
and any subsequent changes, our business may be harmed.
16
Risks
Related to Regulation of the Cannabis Business and the Cannabis Farm
The
Israeli cannabis market has experienced a very significant upheaval in recent years, and most of the negative impact was done to the
growing farms considering the opening of cannabis import channels to Israel. As a result, there has been significant consolidation
in the growing field and many growing farms and processing plants have closed, including the oldest growers and producers in Israel.
At the same time, the retail prices of medical cannabis in Israel have also dropped significantly, all this leads to economic
unfeasibility for building a growing farm and investing enormous resources in its ongoing maintenance. Moreover, the ongoing state
of war has severely affected the entire agricultural sector in Israel, especially in areas close to the border with Gaza, such as
Moshav Kochav Michael, where the company planned to build the farms, it is currently unknown how long this situation will continue
and what the long-term damage and implications will be for the sector.
Our
board of directors took the decision to suspend activities related to construction of the Company's planned cannabis growing facility.
This decision was taken in light of management's observation of significant negative changes in the medical cannabis market around
the world, and particularly in Israel (including significant consolidation in the Israeli cannabis market, especially among growing
farms, and the closure of a number of farms due to economic unfeasibility of performing). As reported by the Jerusalem Post*, Israel's cannabis industry is dismantling itself from within. In addition, we lack the funds for the required budget for the construction of the facility. Furthermore, in light of the ongoing
war involving the State of Israel and the proximity of the area designated for cultivation to the border with Gaza, this is not right time to construct a cannabis growing facility. The Company's
board of directors intends to revisit the suspension later this year.
The
Company is actively searching for opportunities outside of Israel in the CBD and medical cannabis space for collaborations or acquisitions.
*https://www.jpost.com/business-and-innovation/all-news/article-726866
https://m.calcalist.co.il/Article.aspx?guid=ryksx0089t
https://www.homee.co.il/%D7%AA%D7%A2%D7%A1%D7%95%D7%A7%D7%94-%D7%95%D7%99%D7%96%D7%9E%D7%95%D7%AA/%D7%A9%D7%95%D7%A7-%D7%91%D7%A7%D7%A0%D7%90%D7%91%D7%99%D7%A1-%D7%91%D7%99%D7%A9%D7%A8%D7%90%D7%9C
https://mobile.mako.co.il/cannabis-news/Article-e59ce91a9558881026.htm
https://www.globes.co.il/news/article.aspx?did=1001457048
https://www.globes.co.il/news/article.aspx?did=1001445389
https://m.calcalist.co.il/Article.aspx?guid=syetmqbf2
https://www.xn--4dbcyzi5a.com/5-%D7%A1%D7%99%D7%91%D7%95%D7%AA-%D7%9E%D7%93%D7%95%D7%A2-%D7%97%D7%91%D7%A8%D7%95%D7%AA-%D7%94%D7%A7%D7%A0%D7%90%D7%91%D7%99%D7%A1-%D7%91%D7%99%D7%A9%D7%A8%D7%90%D7%9C-%D7%9C%D7%90-%D7%9E%D7%A6%D7%9C/
https://www.xn--4dbcyzi5a.com/%D7%90%D7%97%D7%A8%D7%99-%D7%A9%D7%94%D7%A4%D7%A1%D7%99%D7%93%D7%94-%D7%9E%D7%90%D7%95%D7%AA-%D7%9E%D7%99%D7%9C%D7%99%D7%95%D7%A0%D7%99-%D7%A9%D7%A7%D7%9C%D7%99%D7%9D-%D7%97%D7%91%D7%A8%D7%AA-imc/
https://www.קנאביס.com/אחרי-14-שנים-בתחום-בול-פארמה-הודיעה-על-חד/
However,
if and when we decide to construct a Cannabis Farm, the following risks would have to be considered before making an investment in the
Company. this will depend on the conditions of the Medical cannabis market in Israel and the economic justification in building a farm
over using the contactless business license:
Our
cannabis business will be dependent on our obtaining the final license to engage in medical cannabis from the MCU and receiving certain
licences and certain GSP and GAP certifications (the "Good Practice Certifications"), which may prevent us from being able
to carry on or expand our operations if these are not obtained or maintained.
Once
obtained, in order to maintain our licences, we will be required to satisfy numerous ongoing reporting requirements. If we are found
in breach of any such reporting requirements, we may have our licences revoked. One of the requirements to obtain and maintain our licences
includes the Good Practice Certifications, which are contingent upon certain requirements and standards we must adhere to.
There
can be no assurance that we will be able to obtain all of the licences or the necessary Good Practice Certifications required to operate
our cannabis business as contemplated. In addition, if the necessary licenses and Good Practice Certificates are obtained, there is no
guarantee that they will be extended or renewed when such extensions or renewals are required, or that they will be extended or renewed
on the same or similar terms or in a timely fashion.
Failure
to adhere to applicable regulations, failure to comply with the requirements of our licences, or any failure to meet required quality
standards or to maintain our Good Practice Certifications may result in possible sanctions including the revocation of our licences to
operate our business, our suspension or expulsion from a particular market or jurisdiction, and the imposition of fines and censures.
Israeli
Cannabis Laws are continually evolving and we cannot fully predict the impact of the compliance regime the MCU are implementing will
have on our operations, or the implications of corresponding applicable regulatory regimes in other countries, particularly in Europe
and other jurisdictions where we intend to market our products. Similarly, we cannot predict the time required to secure all appropriate
regulatory approvals for our products in various applicable jurisdictions. We also cannot predict the time required to secure all appropriate
regulatory approvals to conduct our clinical trials or the extent of testing and documentation that may be required by governmental authorities
in such jurisdictions.
Further,
once our products are approved, regulatory agencies have substantial authority to require additional testing and reporting, perform inspections,
change product labeling or mandate withdrawals of our products. Failure to comply with these laws and regulations could subject us to
regulatory or agency proceedings or investigations and could also lead to damage awards, fines and penalties. We may become involved
in a number of government or agency proceedings, investigations and audits. The outcome of any regulatory or agency proceedings, investigations,
audits, and other contingencies could subject us to liability, harm our reputation, require us to take, or refrain from taking, actions
that could harm our operations or require us to pay substantial amounts of money. Defending against these lawsuits and proceedings could
result in substantial costs and diversion of management's attention. There can be no assurance that any pending or future regulatory
or agency proceedings, investigations and audits will not result in substantial costs or a diversion of management's attention
and resources.
17
A
change of ownership in the Company may require obtaining prior government approval.
In
order to transfer the cultivation farm license from Dalia Bzizinsky to BYBY, the Company will need to get approval since it will result
in a transfer of 5% or more of the Company to a third party (a "Transferee"). The responsibility for reporting such transaction
is shared between the Company and the Transferee. For example, if the Company embarks on a capital raising transaction that results in
an investor holding 5% or more of the Company's equity, it will need to obtain the prior approval of the MCU. A Transferee who
became a 5% holder other than by issuance of shares by the Company (whether or not the Company is aware of any such transaction) will
bear the responsibility to report the acquisition to the MCU. The Company will review its shareholder list at least annually in preparation
of its annual meeting of shareholders to ascertain whether any person has accumulated in excess of 5% equity ownership. It will collaborate
with such person to obtain the requisite approval from the MCU. Nevertheless, if a third party fails to report a transaction that results
in the acquisition of a 5% interest in the Company without its knowledge, the MCU may take action against such person and, possibly,
BYBY. Any MCU action against the Company or BYBY may result in severe consequences for the Company, including possible annulment of the
cultivation farm license held by BYBY. If that were to occur, our business will be seriously harmed.
Risks
Related to our EZ-G Device Business
We
have never generated any revenue from EZ-G Device sales and may never be profitable.
We
have never generated any revenue from the EZ-G Device sales. Our ability to generate revenue and achieve profitability depends on our
ability, alone or with strategic collaboration partners, to successfully complete the development of, and obtain the regulatory and marketing
approvals necessary to commercialize, the EZ-G Device. We do not anticipate generating revenue from product sales for at least the next
twelve months.
The
EZ-G Device May Contain Errors or Defects, which Could Result in Damage to Our Reputation, Lost Revenues, Diverted Development Resources
and Increased Service Costs, Warranty Claims and Litigation.
The
EZ-G Device is complex and must meet stringent requirements. We expect to warrant that our products will be free of defect. We must develop
our products, including the software associated with these products, quickly to stay ahead of potentially competing products. Products
as sophisticated as ours could contain undetected errors or defects, especially when first introduced or when new models or versions
are released. In general, our products may not be free from errors or defects after commercial shipments have begun, which could result
in damage to our reputation, lost revenues, diverted development resources, increased customer service and support costs and warranty
claims which could harm our business, results of operations and financial condition.
The
complex nature of the EZ-G Device increases the likelihood that our products will contain defects.
The
EZ-G Device is complex and may contain defects when first introduced into the market and as new versions are released. Delivery of products
with manufacturing defects or reliability or quality problems could significantly delay or hinder market acceptance of our products,
which in turn could damage our reputation and adversely affect our ability to retain our existing customers and to attract new customers.
Correcting these production problems may require us to expend significant amounts of capital and other resources. We cannot give you
any guarantee that our products will be free from errors or defects after we start commercial production. If there are product errors
or defects, this will result in additional development costs, loss of or delays in market acceptance of the EZ-G Device, diversion of
technical and other resources from our other development efforts, increased product repair or replacement costs, or the loss of credibility
with our current and prospective customers, which may have a negative impact upon our financial performance or status as a going concern.
There
is no certainty that our patent applications for the EZ-G will eventually be granted.
There
is no certainty that the device will be marketed together with CBD due to the regulation and approvals required in each country.
There
is no certainty that we will succeed in bringing a final product to market, and this depends on the successful completion of development
and the mobilization of financial resources to do so.
18
Risks
Related to Management and Personnel
We
rely on our management and need additional key personnel to grow our business, and the loss of key employees or inability to hire key
personnel could harm our business.
We
believe our success has depended, and continues to depend, on the efforts and talents of our executives and employees, including our
Chief Executive Officer ("CEO") and Chief Financial Officer ("CFO"). Our future success depends on our continuing
ability to attract, develop, motivate and retain highly qualified and skilled employees. Qualified individuals are in high demand, and
we may incur significant costs to attract and retain them. In addition, the loss of any of our senior management or key employees could
materially adversely affect our ability to execute our business plan and strategy, and we may not be able to find adequate replacements
on a timely basis, or at all. We do not maintain key person life insurance policies on any of our employees.
In
addition, we are subject to a variety of business risks generally associated with growing companies, including capacity constraints and
pressure on our internal systems and controls. Our ability to manage growth effectively will require us to continue to implement and
improve our operational and financial systems and to expand, train and manage our employee base. Future growth and expansion could place
significant strain on our management personnel and likely will require us to recruit additional management personnel.
There
can be no assurance that we will be able to manage our expanding operations (including any acquisitions) effectively, that we will be
able to sustain or accelerate our growth or that such growth, if achieved, will result in profitable operations, that we will be able
to attract and retain sufficient management personnel necessary for continued growth, or that we will be able to successfully make strategic
investments or acquisitions.
Our
senior management team has limited experience managing a public company, and regulatory compliance may divert its attention from the
day-to-day management of our business and will increase our expenses.
Most
of individuals who now constitute our senior management team have limited experience managing a publicly-traded company and limited experience
complying with the increasingly complex laws pertaining to public companies compared to senior management of other publicly-traded companies.
Our senior management team may not successfully or efficiently manage our transition to being a public company subject to significant
regulatory oversight and reporting obligations under Canadian and U.S. securities laws. In particular, these new obligations will require
substantial attention from our senior management and could divert their attention away from the day-to-day management of our business.
We
expect to incur significant accounting, legal, insurance and other expenses as a result of being a public company, which could cause
our results of operations and financial condition to suffer. Compliance with applicable securities laws in the United States, Canada
and the rules of the Nasdaq substantially increase our expenses, including our accounting and legal costs.
Furthermore,
compliance with applicable securities laws and regulations makes some activities more time-consuming and costlier. Reporting obligations
as a public company and our anticipated growth may place a strain on our financial and management systems, processes and controls, and
on our personnel. Furthermore, we expect that compliance with the laws, rules and regulations that public companies are subject to will
make it more expensive for us to obtain director and officer liability insurance, and may require us to accept reduced policy limits
and coverage or incur substantially higher costs to obtain the same or similar coverage. As a result, it may be more difficult for us
to attract and retain qualified persons to serve on our board of directors or as officers.
We
may become subject to liability arising from any fraudulent or illegal activity by our employees, contractors and consultants.
We
are exposed to the risk that our employees, independent contractors and consultants may engage in fraudulent or other illegal activity.
Misconduct by these parties could include intentional, reckless and/or negligent conduct or disclosure of unauthorized activities to
us that violates: (i) government regulations; (ii) manufacturing standards; (iii) federal and provincial healthcare fraud and abuse laws
and regulations; or (iv) laws that require the true, complete and accurate reporting of financial information or data. It is not always
possible for us to identify and deter misconduct by our employees and other third parties, and the precautions taken by us to detect
and prevent this activity may not be effective in controlling unknown or unmanaged risks or losses or in protecting us from governmental
investigations or other actions or lawsuits stemming from a failure to be in compliance with such laws or regulations. If any such actions
are instituted against us, and we are not successful in defending ourselves or asserting our rights, those actions could result in the
imposition of civil, criminal and administrative penalties, damages, monetary fines or contractual damages on us, reputational harm,
diminished profits and future earnings, and curtailment of our operations.
19
Risks
Related to Our Subsidiaries' Status as Israeli Companies
All
of our material operations are located in Israel and, therefore, our business and operations may be adversely affected by political,
economic and military conditions in Israel.
All
of our material operations are located in Israel. In addition, certain of our key employees and directors and officers are residents
of Israel. Accordingly, political, economic and military conditions in the Middle East in general, and in Israel in particular, may directly
affect our business, product development and results of operations, and we may be adversely affected by a significant increase in the
rate of inflation or a significant downturn in economic or financial conditions in Israel, or a weakening of the role of the Israeli
judiciary.
Since
the State of Israel was established in 1948, a number of armed conflicts have occurred between Israel and its neighboring countries,
and since 2000, there have been increasing occurrences of terrorist violence. In recent years, hostilities between Israel and Hezbollah
in Lebanon (and Syria) and Hamas in the Gaza Strip have both involved missile strikes in various parts of Israel causing disruption of
economic activities. This violence has strained Israel's relationship with its Arab citizens, Arab countries and, to some extent,
with other countries around the world. Our corporate headquarters and principal research and development activities are located in the
range of missiles that could be fired from Lebanon, Syria or the Gaza Strip into Israel. In addition, Israel faces threats from more
distant neighbors, in particular, Iran (which is believed to be an ally of Hamas in Gaza and Hezbollah in Lebanon). Any armed conflicts
involving Israel or in the region or any political instability in the region, including acts of terrorism as well as cyberattacks or
any other hostilities involving or threatening Israel, would likely negatively affect business conditions and could make it more difficult
for us to conduct our operations in Israel, which could increase our costs and adversely affect our financial results. In addition, the
political and security situation in Israel may result in parties with whom we have agreements involving performance in Israel claiming
that they are not obligated to perform their commitments under those agreements pursuant to force majeure provisions in such agreements.
Our commercial insurance does not cover losses that may occur as a result of an event associated with the security situation in the Middle
East, such as damages to our facilities resulting in disruption of our operations. Although the Israeli government is currently committed
to covering the reinstatement value of direct damages that are caused by terrorist attacks or acts of war, we cannot assure you that
this government coverage will be maintained, or if maintained, will be sufficient to compensate us fully for damages incurred. Any losses
or damages incurred by us could have a material adverse effect on the Company's business. Any armed conflict involving Israel could
adversely affect our operations and results of operations.
Several
countries, principally in the Middle East, as well as certain companies, organizations and movements, restrict their commercial activities
with Israel or Israeli companies, and additional countries may impose restrictions on doing business with Israel and Israeli companies.
In addition, there have been increased efforts by activists to cause companies and consumers to boycott Israeli goods based on Israeli
government policies. Similarly, Israeli companies are subject to limitations while conducting business with entities from several countries.
Such business restrictions and boycotts, particularly if they become more widespread, may materially and adversely impact our ability
to sell our products and the expansion of our business. We could be adversely affected by the interruption or curtailment of trade between
Israel and its trading partners.
Strikes
and work stoppages in Israel and the obligations of our personnel to perform military service may prevent us from continuing our research,
development, growing and marketing activities.
Strikes
and work stoppages occur relatively frequently in Israel. If Israeli trade unions threaten additional strikes or work stoppages and such
strikes or work stoppages occur, these may, if prolonged, have a Material Adverse Effect on the Israeli economy and on our business,
including our ability to deliver products to our customers in a timely manner.
20
Our
operations could be disrupted by the obligations of some of our personnel to perform military service. Certain of our employees in Israel,
generally males, including executive officers, may be called upon to perform obligatory military reserve service on an annual basis until
they reach the age of 40 (and in some cases, up to age 49) and, in certain emergency circumstances, may be called to immediate and prolonged
active duty on very short notice. Our operations could be disrupted by the absence for military service for extended periods of a significant
number of our employees. Such disruption could materially and adversely affect our business and results of operations.
Service
of process upon and enforcing a Canadian or U.S. judgment against us and our current executive officers and directors, or asserting Canadian
or U.S. securities law claims in Israel, may be difficult.
As
a corporation headquartered in Israel, service of process upon us and upon our directors and officers and any Israeli experts named herein,
most of whom reside outside of Canada and the United States, may be difficult from within Canada or the United States. Furthermore, because
a majority of our assets and most of our directors, officers and such Israeli experts are located outside of Canada and the United States,
any judgment obtained in Canada or the United States against us or any of them may be difficult to collect within Canada and the United
States and may not be enforced by an Israeli court.
We
have been informed by our legal counsel in Israel that it may be difficult to assert Canadian securities laws claims in original actions
instituted in Israel. Israeli courts may refuse to hear a claim based on an alleged violation of Canadian securities laws on the basis
that Israel is not the most appropriate forum in which to bring such a claim. In addition, even if an Israeli court agrees to hear a
claim, it may determine that Israeli law and not Canadian law is applicable to the claim. There is little binding case law in Israel
addressing these matters. If Canadian law is found to be applicable, the content of applicable Canadian law must be proven as a fact
which can be a time-consuming and costly process. Certain matters of procedure may also be governed by Israeli law.
Risks
Related to Electronic Security
We
may experience breaches of security at our facilities or in respect of information systems, electronic documents and data storage.
We
have and will continue to enter into agreements with third parties for hardware, software, telecommunications and other information technology
("IT") services in connection with our operations. Our operations depend, in part, on how well we and our suppliers protect
networks, equipment, IT systems and software against damage from a number of threats, including, but not limited to, cable cuts, damage
to physical plants, natural disasters, terrorism, fire, power loss, hacking, computer viruses, vandalism and theft. Our operations also
depend on the timely maintenance, upgrade and replacement of networks, equipment, IT systems and software, as well as pre-emptive expenses
to mitigate the risks of failures. Any of these and other events could result in information system failures, delays and/or increase
in capital expenses.
We
have not experienced any material losses to date relating to cyberattacks or other information security breaches, but there can be no
assurance that we will not incur any such losses in the future. Our risk and exposure to these matters cannot be fully mitigated because
of, among other things, the evolving nature of these threats. As a result, cyber security and the continued development and enhancement
of controls, processes and practices designed to protect systems, computers, software, data and networks from attack, damage or unauthorized
access is a priority. As cyber threats continue to evolve, we may be required to expend additional resources to continue to modify or
enhance protective measures or to investigate and remediate any security vulnerabilities.
Certain
of our marketing practices rely upon e-mail, social media and other means of digital communication to communicate with consumers on our
behalf. We may face risk if our use of e-mail, social media or other means of digital communication is found to violate applicable laws.
We post our privacy policy and practices concerning the use and disclosure of user data on our websites. Any failure by us to comply
with its posted privacy policy or other privacy-related laws and regulations could result in proceedings which could potentially harm
our business. In addition, as data privacy and marketing laws change, we may incur additional costs to ensure we remain in compliance.
If applicable data privacy and marketing laws become more restrictive at the international, federal, provincial or state levels, our
compliance costs may increase, our ability to effectively engage customers through personalized marketing may decrease, our investment
in our e-commerce platform may not be fully realized, our opportunities for growth may be curtailed by our compliance burden and the
potential for reputational harm or liability for security breaches may increase.
Risks
Related to Exchange Rate
Exchange
rate fluctuations between the Canadian dollar, the U.S. dollar, the New Israeli Shekel, the Euro and other foreign currencies may negatively
affect our future revenues.
We
will be exposed to the financial risk related to the fluctuation of foreign exchange rates. We generate substantially all of our revenues
in NIS and United States dollars, including executive compensation, employee salaries and payments to service providers in Israel. The
majority of our operating expenses are incurred in Israel in NIS and, as we begin to export, will likely be incurred increasingly in
Euros. We also may be subject to fluctuations due to changes in foreign currency exchange rates, particularly changes between the Canadian
dollar, the U.S. dollar and the NIS, and the Euro. As we expand internationally and enter new markets, we will be subject to additional
foreign currency exchange risks. In addition, a portion of our financial assets are held in NIS. As a result, our financial results may
be affected by fluctuations in the exchange rates of currencies between the NIS and other currencies. Although exposure to currency fluctuations
to date has not had a Material Adverse Effect on the Company's business, there can be no assurance that any future hedging transactions
we engage in will provide sufficient protection and that such fluctuations in the future will not have a Material Adverse Effect on the
Company's operating results and financial condition. To date, the Company has not hedged our exposure to currency fluctuations.
21
Risks
Related to the Israel-Hamas War
Our
operations are conducted in Israel. Conditions in Israel, including the recent attack by Hamas and other terrorist organizations and
Israel's war against them, may affect our operations.
Our
headquarters and operations are located in the State of Israel. In addition, our key employees and officers, including our chief executive
officer, are residents of Israel. Accordingly, political, economic and military conditions in Israel and the surrounding region may directly
affect our business.
Any
hostilities involving Israel or the interruption or curtailment of trade between Israel and its present trading partners, or a significant
downturn in the economic or financial condition of Israel, could affect adversely our operations. Ongoing and revived hostilities or
other Israeli political or economic factors could harm our operations, product development and results of operations.
On
October 7, 2023, an unprecedented attack was launched against Israel by terrorists from the Hamas terrorist organization that infiltrated
Israel's southern border from the Gaza Strip and in other areas within the state of Israel attacking civilians and military targets
while simultaneously launching massive rocket attacks on the Israeli population. These attacks resulted in extensive deaths, injuries
and kidnapping of civilians and soldiers. In response, the Security Cabinet of the State of Israel declared war against Hamas and a military
campaign against these terrorist organizations commenced in parallel to their continued rocket and terror attacks. To date, the State
of Israel continues to be at war with Hamas.
In
connection with the Israeli security cabinet's declaration of war against Hamas and possible hostilities with other organizations,
several hundred thousand Israeli military reservists were drafted to perform immediate military service. While none of our employees
in Israel have been called to active military duty, we rely on service providers located in Israel and have entered into certain agreements
with Israeli counterparties. Employees of such service providers or contractual counterparties may be called for service in the current
or future wars or other armed conflicts with Hamas and such persons may be absent from their positions for a period of time. As of March
6, 2024, we have not been impacted by any absences of personnel at our service providers or counterparties located in Israel. However,
military service call ups that result in absences of personnel from us, our service providers or contractual counterparties in Israel
may disrupt our operations and absences for an extended period of time may materially and adversely affect our business, prospects, financial
condition and results of operations.
Following
the attack by Hamas on Israel's southern border, Hezbollah, a terrorist organization in Lebanon has also launched missile, rocket,
and shooting attacks against Israeli military sites, troops, and Israeli towns in northern Israel. In response to these attacks, the
Israeli army has carried out a number of targeted strikes on sites belonging to Hezbollah in southern Lebanon. It is possible that other
terrorist organizations, including Palestinian military organizations in the West Bank, as well as other hostile countries, such as Iran,
will join the hostilities. Such hostilities may include terror and missile attacks. Any hostilities involving Israel or the interruption
or curtailment of trade between Israel and its trading partners could adversely affect our operations and results of operations. Our
insurance policies do not cover losses that may occur as a result of events associated with war and terrorism. Although the Israeli government
currently covers the reinstatement value of direct damages that are caused by terrorist attacks or acts of war, we cannot assure you
that this government coverage will be maintained or that it will sufficiently cover our potential damages. Any losses or damages incurred
by us could have a material adverse effect on our business. Any armed conflicts or political instability in the region would likely negatively
affect business conditions and could harm our results of operations.
22
Several
countries, principally in the Middle East, still restrict doing business with Israel and Israeli companies, and additional countries
may impose restrictions on doing business with Israel and Israeli companies, whether as a result of hostilities in the region or otherwise.
In addition, there have been increased efforts by activists to cause companies, research institutions and consumers to boycott Israeli
goods and cooperation with Israeli-related entities based on Israeli government policies. Such actions, particularly if they become more
widespread, may adversely impact our ability to cooperate with third parties. Any hostilities involving Israel, any interruption or curtailment
of trade or scientific cooperation between Israel and its present partners, or a significant downturn in the economic or financial condition
of Israel could adversely affect our business, financial condition and results of operations. We may also be targeted by cyber terrorists
specifically because we may be perceived as an Israeli-related company.
The
Company wishes to clarify that as of October 2023, due to the continuing war status that broke out in the Gaza Strip and the difficult
security situation in northern Israel, the timetables of the Company's various projects have been significantly delayed, due to reserve
recruitment of employees, consultants and key employees of service providers, various shutdowns in the Israeli economy, a significant
delay in shipments from Israel abroad and from abroad to Israel, the cessation of activity of various government institutions for many
months. It was also decided to suspend the construction of the planned medical cannabis farm due, in part, to the proximity of the area
designated for cultivation to the Gaza Strip.
The
Company does not know how long the delays will occur and whether it will be possible to return to full regular activity, and therefore,
there has been a delay in the timetables for the development and production of the EZ-G Device and it is not possible to estimate the
exact time when it will be possible to return to full activity.
The
Company cautiously assesses that if there is no further deterioration in security, it will be possible to return to full operations and
launch the product in the third quarter of 2024.
In
light of all of the above, there will be a significant delay in generating cash flow and income from the Company's operations in 2024.
23
ITEM
    4.
INFORMATION
    ON THE COMPANY
A.
History and Development of the Company
The
Company through its subsidiaries (i) develops, markets and sells a proprietary client relationship management, or CRM, software known
as "Benefit CRM" and its new "Cannabis CRM" platform, (ii) develops the EZ-G device, a unique, patent-pending
device that, combined with proprietary software, regulates the flow of low-concentration CBD oils into the soft tissues of the female
sexual organs, and (iii) received a medical cannabis contactless business license on February 5, 2023 which allows the company to engage
in the medical cannabis industry for the purpose of trading and brokering transactions in Israel, importing from abroad, and purchasing
and selling cannabis without touching the substance. This Contactless license is valid for one year that ended on February 5, 2024, the
Company will make a decision regarding the submission of a new application of that license for an additional year.
All
of the Company's business operations are currently located in Israel. All of its revenues are generated in that country.
CRM
Software Business
BYND—Beyond
Solutions Ltd. (Israel), our wholly owned subsidiary ("BYND Israel"), has developed the Benefit CRM Software. The Benefit
CRM Software enables small and medium-sized businesses to optimize their day-to-day activities such as sales management, personnel management,
marketing, call center activities and asset management. The Benefit CRM Software streamlines the business operations of BYND Israel's
clients, enabling them to devote most of their efforts and attention to business development aimed at ensuring the future of their respective
organizations.
Medical
Cannabis Business
BYND
Israel, through its subsidiary, Cannasoft Pharma, if it decides to reapply for a new contactless license and receives it, will activate
the medical cannabis contactless business license. BYND Israel's original goal was to leverage the construction and operation of
the Cannabis Farm to assist in the development of its New Cannabis CRM Platform, a new CRM software platform designed to serve the unique
needs of the medical cannabis sector. By using data generated by the operation of the Cannabis Farm, including data relating to the growing,
harvesting and selling of medical cannabis, BYND Israel will be able to optimize its New Cannabis CRM platform to offer stakeholders
a resource which will enhance their businesses. The Company's original plan was to do it  either by building a Cannabis Farm if the Cannabis market recovers
and will justify such investment, or by implementing the software in existing Cannabis farms in Israel,
The
Israeli cannabis market has experienced a very significant upheaval in recent years, and most of the negative impact was done to the
growing farms considering the opening of cannabis import channels to Israel. As a result, there has been significant consolidation
in the growing field and many growing farms and processing plants have closed, including the oldest growers and producers in Israel.
At the same time, the retail prices of medical cannabis in Israel have also dropped significantly, all this leads to economic
unfeasibility for building a growing farm and investing enormous resources in its ongoing maintenance. Moreover, the ongoing state
of war has severely affected the entire agricultural sector in Israel, especially in areas close to the border with Gaza, such as
Moshav Kochav Michael, where the company planned to build the farms, it is currently unknown how long this situation will continue
and what the long-term damage and implications will be for the sector.
Our board of directors took the decision to suspend
activities related to construction of the Company's planned cannabis growing facility. This decision was taken in light of management's
observation of significant negative changes in the medical cannabis market around the world, and particularly in Israel (including significant
consolidation in the Israeli cannabis market, especially among growing farms, and the closure of a number of farms due to economic unfeasibility
of performing). As reported by the Jerusalem Post*, Israel's cannabis industry is dismantling itself from within., In addition,
we lack the funds for the required budget for the construction of the facility. Furthermore, in light of the ongoing war involving the
State of Israel and the proximity of the area designated for cultivation to the border with Gaza, this is not right time to construct
a cannabis growing facility. The Company's board of directors intends to revisit the suspension later this year.
The Company is actively searching for opportunities
outside of Israel in the CBD and medical cannabis space for collaborations or acquisitions.
*
https://www.jpost.com/business-and-innovation/all-news/article-726866
https://m.calcalist.co.il/Article.aspx?guid=ryksx0089t
https://www.homee.co.il/%D7%AA%D7%A2%D7%A1%D7%95%D7%A7%D7%94-%D7%95%D7%99%D7%96%D7%9E%D7%95%D7%AA/%D7%A9%D7%95%D7%A7-%D7%91%D7%A7%D7%A0%D7%90%D7%91%D7%99%D7%A1-%D7%91%D7%99%D7%A9%D7%A8%D7%90%D7%9C
https://mobile.mako.co.il/cannabis-news/Article-e59ce91a9558881026.htm
https://www.globes.co.il/news/article.aspx?did=1001457048
https://www.globes.co.il/news/article.aspx?did=1001445389
https://m.calcalist.co.il/Article.aspx?guid=syetmqbf2
https://www.xn--4dbcyzi5a.com/5-%D7%A1%D7%99%D7%91%D7%95%D7%AA-%D7%9E%D7%93%D7%95%D7%A2-%D7%97%D7%91%D7%A8%D7%95%D7%AA-%D7%94%D7%A7%D7%A0%D7%90%D7%91%D7%99%D7%A1-%D7%91%D7%99%D7%A9%D7%A8%D7%90%D7%9C-%D7%9C%D7%90-%D7%9E%D7%A6%D7%9C/
https://www.xn--4dbcyzi5a.com/%D7%90%D7%97%D7%A8%D7%99-%D7%A9%D7%94%D7%A4%D7%A1%D7%99%D7%93%D7%94-%D7%9E%D7%90%D7%95%D7%AA-%D7%9E%D7%99%D7%9C%D7%99%D7%95%D7%A0%D7%99-%D7%A9%D7%A7%D7%9C%D7%99%D7%9D-%D7%97%D7%91%D7%A8%D7%AA-imc/
https://www.קנאביס.com/אחרי-14-שנים-בתחום-בול-פארמה-הודיעה-על-חד/
EZ-G
Business
On
September 22, 2022, the Company completed its acquisition of Israeli based Zigi Carmel Initiatives & Investments Ltd. through Zigi
Carmel we own the EZ-G device, a unique, patent-pending device that, combined with proprietary AI software, regulates the flow of low-concentration
CBD oils into the soft tissues of the female sexual organs. According to research conducted across the globe, treatment with low-concentration
CBD oils can relieve candida, dryness, scars, and many other female health issues (https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7924206).
Numerous studies have shown CBD interacts with the endocannabinoid system, a master regulatory system with receptors all around the body.
By activating these receptors, CBD can have health benefits that help make sex more approachable and pleasurable by reducing stress,
enhancing one's mood, promoting body comfort, and treating vaginal issues.
We
were organized pursuant to the Amalgamation Transaction, on March 29, 2021, under the laws of British Columbia pursuant to the
Business
Corporations Act
(British Columbia) under the name "
BYND Cannasoft Enterprises Inc.
".
The
head office of the Company is located at 2264E 11
th
Avenue, Vancouver, BC V5N1Z6. The Company's registered office is
located at 733 Seymour Street, Suite 2900, Vancouver, BC V6B 0S6. Our corporate website is
https://cannasoft-crm.com/#/
.
24
History
The
Company was organized on March 29, 2021, under the name "
BYND Cannasoft Enterprises Inc.
", as a result of the amalgamation
between Lincoln Acquisition Corp. a company incorporated on July 19, 2019, as a British Columbia corporation, and 1232986 B.C. Ltd.,
a British Columbia company formed in December 2019 specifically for the purpose of the amalgamation (the "Amalgamation").
Also
on March 29, 2021, the Company completed a share exchange with the shareholders of BYND—Beyond Solutions Ltd., a company organized
under the laws of the State of Israel in 2000 (the "Share Exchange").
As
a result of the Share Exchange, the former BYND Israel shareholders were issued 94,820 Company Shares thereby acquiring control of the
Company and BYND Israel became a wholly owned subsidiary of the Company. The Share Exchange was accounted for as a reverse acquisition
of the Company.
In
connection with the Share Exchange, BYND Israel and the BYND Israel Shareholders obtained the Israeli Tax Pre-Ruling from the Israeli
Tax Authority ("ITA") with respect to a tax deferral on capital gains and other Israeli tax considerations that apply to
BYND Israel Shareholders and that will apply the Company.
It
provides for a tax deferral with respect to the Share Exchange, until the Company Shares received by the BYND Israel Shareholders are
ultimately disposed of, subject to the following limitations and restrictions:
●
the
    Company must hold the BYND Israel Shares for at least two years from the closing date of the Share Exchange and, subject to certain
    exceptions, must not cause a dilution of its interest in BYND Israel;
●
former
    BYND Israel Shareholders who received Consideration Shares, must continue to hold not less than 25% of the outstanding Common Shares
    for the two years following the closing date of the Share Exchange; and
●
BYND
    Israel must continue to operate its business as presently conducted (i.e., its main economic activity) for at least two years from
    the closing date of the Share Exchange Transaction and will not at any time be permitted to sell its intellectual property rights
    and assets outside Israel without ITA consent.
If
the Company later disposes of any of the BYND Israel Shares, the Company will be subject to full capital gains tax in Israel. Furthermore,
any gain or loss which may arise from a sale of BYND Israel Shares may not be offset in the tax year in which the Share Exchange occurs
or during the following two years, against any other losses or gains in the Company.
The
Israeli Tax Pre-Ruling also required that, upon completion of the Share Exchange Transaction, all BYND Israel Shares which were acquired
by Company, be deposited with the Israeli Trustee (as trustee for the Company) in accordance with the provisions of the IBI Trust Agreement.
See "
Material Contracts
".
The
Israeli Tax Pre-Ruling also required that, upon completion of the Share Exchange, all Company Shares issued to the BYND Israel Shareholders,
be deposited with the Israeli Trustee (as trustee for the applicable BYND Israel Shareholders), in accordance with the provisions of
the IBI Trust Agreement, until they are sold.
The
IBI Trust Agreement does not itself restrict the ability of the BYND Israel Shareholders to sell their Company Shares or the ability
of the Company to sell the BYND Israel Shares. Rather, the IBI Trust Agreement is in place to ensure that any applicable Israeli capitals
gains tax will be withheld and remitted to the Israeli Tax Authority, if and when the Company Shares or BYND Israel Shares are ultimately
sold.
25
The
Following Transactions took place prior to and in connection with the share exchange (note that all numbers of common shares issued and dollar amounts raised through such issuances detailed in this
section have been retroactively adjusted for the 1:190 reverse stock split that went into effect on March 22, 2024):
●
On
    April 22, 2019, BYND Israel entered into a convertible loan agreement with an investor (the "
Convertible Loan Agreement
")
    to borrow USD$100,000 to facilitate the completion of the Business Combination Transaction and the listing of the shares of the Company
    on the CSE.
●
On
    June 30, 2020, Fundingco completed a private placement financing wherein it issued 20,451 Fundingco special warrants to investors,
    at an issue price of $7.6 per special warrant, for gross proceeds of $155,424.
●
On
    October 1, 2020
○
BYND
    Israel assigned its obligations under the Convertible Loan Agreement to Fundingco and recorded a gain of $116,473 related to the
    debt assignment. As the consideration for the debt assignment, BYND Israel issued a demand promissory note to Fundingco with the
    principal amount of $155,548 equal to the principal amount of the convertible debenture together with all unpaid interest owing to
    the creditor. The demand promissory note is unsecured and bears no interest.
○
Fundingco
    settled the amount owing to the investor under the Convertible Loan Agreement, by issuing 3,195 Fundingco special warrants, to the
    investor.
●
On
    March 29, 2021, Fundingco completed a private placement financing wherein it issued 2,959 Fundingco special warrants to investors,
    at an issue price of $155.8 per special warrant, for gross proceeds of $460,956.
On
May 26, 2022, the Common Shares were approved for listing on the Nasdaq, and trading commenced on May 31, 2022 under the symbol 'BCAN'.
On
August 9, 2022, the Company signed an agreement with the Weizmann Institute of Science for the use of the Company's proprietary
Benefit CRM Software. Under the terms of the agreement, the Weizmann Institute of Science will use a beta version of the software provided
as Software as a Service (SAAS). The beta version will include the Company's C.R.M. System – Job Management (BENEFIT), as
well as a module system (CANNASOFT) for managing cannabis farms and greenhouses. The Company will grant the Weizmann Institute a permit
to use the license free of charge for a period of one year, after which the parties will extend the agreement and the Company will be
paid the customary rate as of the date of extension of the agreement.
The
Company has not received a notice to extend the agreement against any remuneration, with that the collaboration agreement between the
parties was not cancelled by any of the parties.
On
September 22, 2022, the Company completed its acquisition of Zigi Carmel in consideration for the issuance to Carmel Zigdon of 41,684
Common Shares at a deemed price per share of $899.65 and US $100,000 to cover his legal expenses. As part of the closing of the acquisition,
Mr. Zigdon was appointed as a director of the Company. Zigi Carmel owns the EZ-G device. See Description of Business – EZ-G device
business.
On
February 5, 2023, the Company's wholly owned subsidiary, Cannasoft Pharma Holdings Ltd., received a contactless business license.
This license allows us to engage in the cannabis industry for the purpose of trading and brokering transactions in Israel, importing
from abroad, and purchasing and selling cannabis without touching the substance. The contactless license was valid for one year and expired
on February 5, 2024. A decision as to whether to reapply for a license has not yet been made will depend upon the Foria supplier agreement
with the Company and the general stage of the medical cannabis market in Israel.
On
July 19, 2023. the Company issued 9,123 Common Shares at a price of US$285 per Common Share following the closing of an underwritten
public offering with gross proceeds to the Company of $3,424,201, before deducting underwriting discounts and other estimated expenses
paid by the Company in the amount of $405,636, for net proceeds of $3,018,565.
On
September 26, 2023, we signed a non-binding Memorandum of Understanding (MOU) with Foria, a plant-based sexual wellness company, outlining
plans to form a strategic alliance to enhance the understanding and collaborate on opportunities available in the fast-growing female
wellness industry. The alliance plans to integrate Foria's knowledge and experience in the sexual wellness space, along with the
brand's beloved organic botanical and CBD-based products, with the our patent pending EZ-G therapeutic solution device, which utilizes
AI to help address women's health issues. Foria's team plans to develop oil capsules designed for use in the EZ-G Devices,
which leverage proprietary software to regulate the flow of low concentrations of CBD oil, hemp seed oil, and other natural oils into
the soft tissues of the female reproductive system. The device is expected to provide users with a personalized experience that meets
various needs related to sexual pleasure and potentially address a wide variety of women's health issues.
26
On
November 16, 2023, the Company's wholly owned subsidiary –BYND - Beyond Solutions Ltd submitted with the Israel Innovation
Authority a research and development plan based on a planned budget of US$1.5 million (grant of up to US$0.75 million) to develop CRM
software combined with AI for the medical cannabis industry (File number 82745 – Application number 01125047). On December 24,
2023 the Israel Innovation Authority has notified the Company that its submission has been rejected due to prioritization of their grants
to companies that are more in need.
On
December 21, 2023, the Company closed a registered direct public offering of 15,182 units at a price of US$98.8 per unit, each consisting
of one Common Share and one Common Share purchase warrant entitling the holder thereof to purchase one Common Share at an exercise price
of US$98.8. The Company raised gross proceeds of $1,996,650 under this offering, before deducting underwriting discounts and other estimated
expenses paid by the Company in the amount of $319,464, for net proceeds of $1,677,186.
On
March 14, 2024, the Company announced the closing of a firm commitment underwritten U.S. public offering with gross proceeds to the
Company of approximately US$7,000,000, before deducting underwriting discounts and other estimated expenses payable by the Company.
The base offering consisted of 614,109 units, each consisting of one Common Share and three Common Share purchase warrants, at a
price to the public of US$11.40 per unit. As disclosed on the Company's Prospectus, the Company intends to use the net
proceeds from this offering primarily for product design and manufacturing of the EZ-G Device, sales and marketing campaigns, patent
prosecution, working capital and development of additional products based on the company's technology
and identification and acquisition of cannabis companies with a focus on the CBD sector as an alternative to building growing farms.
As
of the close of trading on March 14, 2024, the Common Shares were voluntarily delisted from the CSE. The delisting from the CSE will
not affect the Company's listing on the NASDAQ Capital Market. The Common Shares will continue to trade on the NASDAQ under the symbol
"BCAN".
On
March 22, 2024, the Company effected a 1-for-190 reverse stock split of its outstanding common shares.
See "Operating and Financial Review and
Prospects –Liquidity and Financial Resources" on page 42 for a detailed discussion regarding the current number of
common shares issued and outstanding as a result of the foregoing transactions.
B.
Business Overview
The
following is a description of BYND Israel's current CRM Software business, its new cannabis CRM Software business and its proposed
medical cannabis business as well as the Company's new EZ-G business. Notwithstanding that the following distinguishes between
three lines of business, for accounting purposes, the Company currently has only one reportable segment (software) given that its new
medical cannabis business has not yet commenced operations in a meaningful or material way.
BYND
Israel's Current CRM Software Business
Overview
BYND
Israel has developed the Benefit CRM Software. The Benefit CRM Software enables small and medium-sized businesses to optimize their day-to-day
activities such as sales management, personnel management, marketing, call center activities and asset management. The Benefit CRM Software
streamlines the business operations of BYND Israel's clients, enabling them to devote most of their efforts and attention to business
development aimed at ensuring the future of their respective organizations.
27
Targeted
Industries
The
main target markets for the Benefit CRM Software are SMB's. The needs and requirements of SMB's are different to those of
large corporations. Tailor-made CRM software is not easily available to SMB's due to the cost hurdle. As such, more standardized
CRM software packages have been developed, but without enough customization, we believe that they are not truly useful to SMB's.
BYND Israel's Benefit CRM Software is built with the SMB customer in mind, and can provide a flexible and robust CRM solution for
the SMB sector.
Sales
and Marketing
BYND
Israel markets and sells its Benefit CRM Software primarily through its own sales agents. The company has a two-person telemarketing
team that identifies and targets suitable potential customers and then arranges meetings with one of its sales agents. It is the role
of the sales agent to better learn the needs of each potential customer, work out what the most appropriate software will be for them,
and close each deal.
As
BYND Israel's New CRM Platform is nearing completion, the company no longer focuses its efforts to market and sell its existing
Benefit CRM Software to new clients. In the short term, BYND Israel seeks only to maintain current clients. Once completed, BYND Israel
plans to market and sell its New CRM Platform using similar methods to those used in the past for the Benefit CRM Software.
Financial
Overview
Currently,
the Benefit CRM Software is being used by over 400 organizations and companies in Israel.
In
Fiscal 2023, the Company, through BYND Israel, earned total revenues from all operations of $1,076,861. The largest source of revenue
was derived from customization of BYND Israel's Benefit CRM Software for individual clients. Fees charged for product customization
contributed more than 70% of total revenues or $758,307. BYND Israel's second largest source of revenue was sales of software licenses
to clients, which accounted for 19% of total revenues or $200,592. Most of the company's other income was generated by sales of
Benefit CRM Software licenses to customers. Over 82% of BYND Israel's revenue is currently derived from its major customer, Harel
Insurance Company Ltd.
Growth
Strategy
Over
the past four years, BYND Israel has been working on the development of its New CRM Platform, a newer, more advanced version of its Benefit
CRM Software platform utilizing the strengths of Big Data. This New CRM Platform brings a whole host of applications that will both improve
its current suite of applications and provide what it believes to be new and highly revolutionary tools for its customers.
Our
Solutions and Products
Through
the Benefit CRM Software (and ultimately through the New CRM Platform), BYND Israel's goal is to provide organizations with the
tools they need to work more efficiently. The Benefit CRM Software is designed to enable each and every person in an organization to
work better with their customers, suppliers and other stakeholders.
BYND
Israel's Benefit CRM Software provides each of its clients with a first-class management tool that enables them to formulate a
more targeted business strategy. The Benefit CRM Software helps clients focus their resources on the needs of their customers, which
in turn improves the client's customer relations and performance (in both sales and profitability). The Benefit CRM software also
includes a large number of customer resource management functions that enhance internal efficiency, cost control, and the ability to
provide quality customer service.
In
addition to the licensing and sale of the Benefit CRM Software, BYND Israel also offers customers, through a third party, cloud back-up
services, whereby depending on their contract, BYND Israel we will back-up all their information to the cloud at a frequency as agreed
upon in their contract. The company also offer its customers training sessions that are tailor-made for their particular software package,
as well as ongoing telephone support from the company's customer service team. BYND Israel's development team are constantly
working with customers in order to adopt and modify the Benefit CRM Software specifically for the customer's needs and requirements.
A large portion of the company's revenue is generated from the development team's work. Other services offered are an SMS
option, where BYND Israel's customers can create lists and automated instructions for SMS messages to be sent to their customers
and employees. BYND Israel also offer's our customers a 'clearing service' to facilitate credit card payments that
they may receive.
28
Employees
BYND
Israel currently has seven employees. This includes the Head of Marketing, Sales and Customer Service Manager, Development Manager, Programmers
and Engineers. All employees are currently based in Israel.
New
CRM Platform
Over
the past three years, BYND Israel has been working on the development of its New CRM Platform, utilizing the strengths of Big Data, this
new platform is now ready.
Cloud
Based
The
biggest change associated with the New CRM Platform is a migration of the existing Benefit CRM Software to a cloud-based service, allowing
users to more easily access the solution online, from any internet connected device. On a more practical level, this migration to a cloud-based
platform will allow BYND Israel to control storage of all client information (and each client's customer information) in one central
location and will remove the need for each client to maintain its own server. With a cloud-based solution, BYND Israel's team will
be able to more efficiently serve and manage each of its clients from a single location.
Customization
& Resale
An
exciting tool that is also being developed for the New CRM Platform, is the ability for clients and resellers to easily and quickly create
their own "customized" CRM software platform ("
Customized CRM Software
") that they can then re-sell to
end users. Clients and resellers utilizing the New CRM Platform will receive access to a control board from which they can set up their
own Customized CRM Software solution(s) under different name(s) (white labelling) using various different modules, inputs and search
screens. This new functionality should have much wider appeal and should allow BYND Israel, through its clients and resellers, to more
easily penetrate new markets, both within Israel and abroad.
Once
a BYND Israel client or reseller has completed its Customized CRM Software specifications, they will receive a link for its Customized
CRM Software solution which they can then market to end users in any way they wish, including through social media and via Google. When
an end user clicks on the Customized CRM Software link, the client or reseller will be able to determine how many individual end user-id's
are needed and select an appropriate pricing model. Support and training for each end user will be provided directly by the client or
reseller, and will permit them to embed video tutorials into the software.
All
Customized CRM Software created by clients and resellers will work in conjunction with BYND Israel's New CRM Platform and will
effectively make the company the "technical overseer" of all of the Customized CRM Software that our clients or resellers
create and sell to end users. If any of our clients or resellers have a technical problem with their Customized CRM software, BYND Israel's
support center and team will be available to resolve the issue.
For
the purpose of managing invoices, the New CRM Platform also includes a billing system which will allow BYND Israel to process all fees
generated by our clients and resellers from end users of their Customized CRM Software allowing BYND Israel to deduct its fees, directly
from the proceeds.
29
Online
Marketplace
The
New CRM Platform will also include functionality which allows end users to socially share information, in a similar way to users of Waze.
If an end user of the New CRM Platform is looking to purchase goods or services, they will 'post' their message and utilizing
Big Data and, our New CRM Platform, BYND Israel will be better able to identify clients and resellers who might be able to supply those
goods or services and, after a match is made, and if a transaction is consummated, BYND Israel will charge a fee based on a percentage
of the transaction value.
Status
of Development
BYND
Israel has completed the required development work for the New CRM Platform and implementation of the final product has been executed
successfully with two of its customers.
BYND
Israel's New Cannabis CRM Software Business
Utilizing
the knowledge that BYND Israel has developed over the past 20 years in the CRM software space, it has develop the New Cannabis
CRM Platform, a new, CRM software platform, which is being designed to serve the unique needs of the medical cannabis sector.
BYND
                                            Israel has also developed a new, CRM software platform, designed specifically to serve the
                                            unique needs of the medical cannabis sector (our "New Cannabis CRM Platform").
The
development of the New Cannabis CRM Platform was initiated with clear objectives aligned with our organizational priorities, as follows:
●
Enhance
                                            operational efficiency and streamline processes within the cannabis cultivation domain.
●
Ensure
                                            regulatory compliance and mitigate risks inherent in the industry.
●
Improve
                                            data-driven decision-making and optimize resource allocation to maximize yield and profitability.
The
functionalities of the New Cannabis CRM Platform include:
●
Real-time
                                            monitoring of environmental conditions.
●
Automated
                                            control of irrigation and nutrient delivery systems.
●
Tracking
                                            of inventory levels and batch traceability.
●
Generation
                                            of customizable reports and analytics powered by BI tools.
●
Integration
                                            of AI algorithms for predictive analytics and optimization.
●
Intuitive
                                            user interface design for enhanced usability.
●
Seamless
                                            integration with IoT sensors and CRM systems.
30
Medical Cannabis Business
Overview
BYND
Israel, through its 74% owned subsidiary BYBY, started to plan the Cannabis Farm and the Indoor Cannabis Growing Facility. BYND Israel's
original goal was to leverage the operation of the Cannabis Farm to assist in the development of its New Cannabis CRM Platform. By using
data generated by the operation of the Cannabis Farm, including data relating to the growing, harvesting and selling of medical cannabis,
BYND Israel will be able to optimize its New Cannabis CRM platform to offer stakeholders a resource which will enhance their businesses.
Recently,
Israeli regulations have changed to allow for the import of medical cannabis. In addition, cannabis exports remain prohibited and it
is unknown if and when such exports will be legalized. These factors have resulted in lower prices for Israeli grown cannabis and caused
the closure of many cannabis farms in Israel. As a result, the Company decided in 2021 to apply for a license to trade in medical cannabis
without contact with the substance. This license makes it possible to trade in all types of medical cannabis in any way possible, including
import and domestic trade.
As
part of the license, the Company contracts with local growers in Israel who grow the products for it and distribute them in pharmacies
in exchange for the production and marketing fees, all without the company investing huge sums of money in the construction and operation
of growing facilities.
On
February 5, 2023, the Company received the license and is working to build a private label of medical cannabis inflorescences for marketing
in pharmacies in Israel. This license expired on February 5, 2024, the Company has not decided if to reapply for a new license and will
be able to use the license once the MCU approves the extension.
Contactless
Business License
Cannasoft
Pharma has been granted by the MCU a contactless medical cannabis license on February 5, 2023. This license allows us to sign agreements
with other medical cannabis companies in Israel who own cannabis farms, indoor facilities and medical cannabis processing centers in
order to purchase from them different cannabis strains as well as processing, packaging, and delivery services to pharmacies in Israel
without touching the substance. This license expired on February 5, 2024. The Company has not decided if to reapply for a new license
for an additional year.
The
Company also was given a EN ISO 9001:2015 Certificate for buying and marketing cannabis or cannabis products without direct contact that
expires on August 3, 2025.
Current
Status of our Cannabis Farm Facilities
BYND
Israel's original goal was to leverage its medical cannabis business to assist in the development of its New Cannabis CRM Platform
by using data generated by the operation of the Company's planned cannabis growing facility, including data relating to the growing,
harvesting and selling of medical cannabis. However, the Company's board of directors took the decision to suspend activities related
to construction of the cannabis growing facility. This decision was taken in light of management's observation of significant negative
changes in the medical cannabis market around the world, and particularly in Israel, that have taken place since the time the Company
was established, in addition to the lack of funds for the required budget for the construction of the facility, and in light of the ongoing
war involving the State of Israel and the proximity of the area designated for cultivation to the border with Gaza.
The
Israeli cannabis market has experienced a very significant upheaval in recent years, and most of the negative impact was done to the
growing farms considering the opening of cannabis import channels to Israel. As a result, there has been significant consolidation
in the growing field and many growing farms and processing plants have closed, including the oldest growers and producers in Israel.
At the same time, the retail prices of medical cannabis in Israel have also dropped significantly, all this leads to economic
unfeasibility for building a growing farm and investing enormous resources in its ongoing maintenance. Moreover, the ongoing state
of war has severely affected the entire agricultural sector in Israel, especially in areas close to the border with Gaza, such as
Moshav Kochav Michael, where the company planned to build the farms, it is currently unknown how long this situation will continue
and what the long-term damage and implications will be for the sector.
The
Company's board of directors intends to revisit the suspension late this year. If the decision is made to proceed with the construction
of the cannabis growing facility, the required permits necessary to begin the construction will need to be obtained once the Initial
Authorizations have been formally transferred from Dalia Bzizinsky to BYBY. This transfer must be approved by the Israeli Ministry of
Health Medical Cannabis Unit which will occur following approval of the Ministry of Agriculture to a change in land designation. BYBY
estimates it will cost approximately $100,000 to complete the permitting process, which costs would be funded from general working capital.
During
the last 6 months, we have been reviewing potential acquisition opportunities in the medical cannabis sector, either companies that grow
medical cannabis or companies that market medical cannabis. Such acquisitions could be an alternative to proceeding with the Cannabis
Farm. However, none of the discussions that commenced with potential targets proceeded to the conclusion of a letter of intent or similar
document.
31
Our
new EZ-G business
On
September 22, 2022, the Company completed its acquisition of Israeli based Zigi Carmel Initiatives & Investments Ltd. through Zigi
Carmel we own the EZ-G device, a unique, patent-pending device that, combined with proprietary AI software (provisional application),
regulates the flow of low-concentration CBD oils into the soft tissues of the female sexual organs. According to research conducted across
the globe, treatment with low-concentration CBD oils can relieve candida, dryness, scars, and many other female health issues (https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7924206).
Numerous studies have shown CBD interacts with the endocannabinoid system, a master regulatory system with receptors all around the body.
By activating these receptors, CBD can have health benefits that help make sex more approachable and pleasurable by reducing stress,
enhancing one's mood, promoting body comfort, and treating vaginal issues.
The
Company continues to pursue patent application approvals, including the filing of 11 national phase applications in different countries
and jurisdictions including Europe, Japan, China and the US. The Company filed "Medical Adult Toy" and "Smart Adult
Toy" national phase patent applications in January 2024. We estimate the cost to pursue patent application approvals in all 11
jurisdictions to be $100,000. The patent approval process follows these steps: filing of an application, examination, publication and
approval or rejection of the patent application. The timeline for the patent process from filing to approval varies depending on the
jurisdiction (Europe 3-5 years, US and Japan 2-3 years, China up to 2 years). The Company's 'Go to Market' strategic
plan is based on combined Business to Business ("B2B") and Business to Consumer ("B2C") sales.
As
of the date of this annual report, the Company has:
1.
completed
                                            the design of the following modules: ergonomic, configuration, concept, industrial design
                                            and design for manufacturing;
2.
in
                                            the hardware space, developed the mainboard of the device, side board, sensors for humidity,
                                            heat and heartbeat;
3.
in
                                            the engineering space, performed proof of concept and industrial design inputs;
4.
in
                                            the firmware space, developed software design details, system test and configurations;
5.
in
                                            the user experience/user interface ("UX/UI") space, developed the software and
                                            application screens, including the application design and characterization;
6.
filed
                                            various Patent Cooperation Treaty ("
PCT
") applications covering mechanical,
                                            system logic, and design aspects of the EZ-G Device; and
7.
filed
                                            national patent applications in 11 countries, including the USA and countries in the EU.
The
Company also developed the following enhancements for the product:
Unique
Pump Design - Efficient Re-source Monitoring: The EZ-G features a miniature pump design with liquid flow capabilities precisely tailored
to meet the system's requirements.
Suction
Mechanism - Navigating Legal Constraints: In response to legal restrictions and guidance from the patent office, we developed a unique
vacuum mechanism for the device with a peristaltic pump based on an expired 1911 patent.
32
Moisture
Detection Sensor - Triple Sensor Synergy: Integrating three sensors—motion, liquid amount, and friction detection—was essential
for the development of the moisture detection sensor. Their combination allows us to identify friction in relation to the amount of liquid
around the product and enhances its functionality.
Pelvic
floor games- Training for well-being: Most women face pelvic floor weakness at some point in their life, causing pain and decrease in
libido. We identified existing devices (but not combined with vibrators) designed for training and strengthening these muscles, offering
a potential solution to enhance users' quality of life. Creating unique training programs make strengthening these muscles enjoyable,
encouraging users to persist. Additionally, the programs provide feedback on internal muscles, offering a personalized way to track their
progress.
Vaginal
Pulse Sensor - Innovative Experience Measurement: We recognized that pulse measurement is a valuable way to assess user experience. It
also allows us to confirm the fact that the vibrator is inserted into the body. We developed a pulse sensor specifically designed for
the vagina- an innovation not previously explored. To validate its effectiveness, we built an experimental model and conducted successful
testing with an experimenter. This experiment confirmed the sensor's suitability for measuring pulse within the vaginal environment,
contributing to the products ability to gather more information and to assess the users experience.
Smart
Delivery System Potential: The smart delivery system, initially developed here for intimate use, has the potential to extend into other
product fields. We identified possibilities in diverse sectors such as cosmetics and sport therapy devices. These areas will require
additional research, but we anticipate substantial opportunities for innovation and marketing in these domains.
Sphere
Development - Elevating UX/UI Experience: Recognizing the smart nature of both the EZ-G product and its accompanying application in development,
that in the future will feature machine learning and AI capabilities, we prioritized creating a high-end UX/UI communication experience.
The innovative sphere feature serves as a futuristic element, giving as infrastructure preparation for artificial intelligence and machine
learning ,modules for implementation in the device (similar to interfaces like SIRI).
It
is anticipated that the Company will produce the first full functional prototype of the EZ-G Device in the start of the second quarter
of 2024 pending delays due to the war, at a remaining cost of about $350,000. The Company plans to go to market in the second quarter
of 2024 and start selling the device worldwide based on patents that have been filed in different countries.
In
order to go to market, the Company needs to test the protype and commence manufacturing of the EZ-G Device. As the initial version of
the product will be therapeutical, no regulatory approvals are required; provided that the CBD products used in the device contain a
tetrahydrocannabinol (THC) content of lower than 0.03%, the regulations expert engaged by the Company has advised that there is no need
to obtain U.S. Food and Drug Administration (FDA) approval.
33
Patent
Applications – Provisional and PCT
Country
Subject
App.
    No.
Filed
Publication
    No.
Pub.
    Date
Status/Next
    action
Patent
    Cooperation Treaty
SMART
    ADULT TOY
PCT/IL2023/050016
05/01/2023
WO2023131950
13/07/2023
National
    Phase due 6.7.2024
Expiration
    20 years from the PCT
filing
    date 1.1.2043
Patent
Cooperation Treaty
MEDICAL
    ADULT TOY
PCT/IL2022/050783
20/07/2022
WO2023/002485
26/01/2023
National
                                            Phase due 20.1.2024
Expiration
20
    years from the PCT
filing
    date 20/07/2042
United
States of America
FEMALE
    TREATMENT DEVICE
63/450,503
07/03/2023
Provisional
    application
Deadline
    for filing PCT or regular applications 7.3.2024
Expiration
    20 years from the
filing
    date International filing
date
    (PCT)
United
    States of America
MALE
    TREATMENT DEVICE
63/461,609
25/04/2023
Provisional
                                            application
Deadline
    for filing PCT or regular applications 25.4.2024
Expiration
    20 years from the
filing
    date International filing
date
(PCT)
34
Medical
Adult Toy national patent applications:
Country
App.
    No.
Our
    Ref.
Filed
Publication
    No.
Pub.
    Date
[Expiry
    Date]
Status/Next
    action
United
    States of America
63/223,822
2813834
20/07/2021
Term
    Ended
Patent
    Cooperation Treaty
PCT/IL2022/050783
2864079
20/07/2022
WO2023/002485
26/01/2023
National
    Phase entered
China
2994640
[20/07/2042]
Awaiting
    first Office Action
Australia
2022314317
2994627
20/07/2022
[20/07/2042]
Deadline
    for requesting examination: Jul 20, 2027
Canada
3,221,838
2994630
20/07/2022
[20/07/2042]
Deadline
    for requesting examination: Jul 20, 2026
European
    Patent Office
22845568.9
2994654
20/07/2022
[20/07/2042]
Awaiting
    first Office Action
India
202317083896
2994660
20/07/2022
[20/07/2042]
Awaiting
    first Office Action
Israel
309183
2994674
20/07/2022
[20/07/2042]
Awaiting
    first Office Action
Japan
2023-576213
2994680
20/07/2022
[20/07/2042]
Deadline
    for requesting examination: Jul 20, 2025
New
    Zealand
806417
2994690
20/07/2022
[20/07/2042]
Deadline
    for requesting examination: Jul 20, 2027
Republic
    of Korea
10-2023-7045274
2994700
20/07/2022
[20/07/2042]
Deadline
    for requesting examination: Jul 20, 2025
Singapore
11202309414Q
2994714
20/07/2022
[20/07/2042]
Deadline
    for requesting examination: Jul 20, 2024
United
    States of America
18/567,766
2994728
20/07/2022
[20/07/2042]
Awaiting
    first Office Action
35
Device
overview
Studies
suggest that there are a number of benefits associated with the use of CBD as it relates to the enhancement of the female sexual experience.
See e.g. "The Relationship between Marijuana Use Prior to Sex and Sexual Function in Women" (
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC6522945/
);
"Assessment of the Association of Cannabis on Female Sexual Function With the Female Sexual Function Index" (
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7691883
);
and "Cannabis and Vulvodynia Symptoms: A Preliminary Report" (
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7787394/
).
Specifically,
we expect the following benefits from the application of CBD through the EZ-G device:
Vulvodynia
CBD
helps with reducing pain.
We
have combined a penetration machine with peristaltic pump to push CBD lube to the vagina.
Vaginismus
CBD
helps with reducing pain and muscle contraction.
We
have combined penetration machine with changed sizes of silicon cover to train the vagina muscles for penetration wile relaxing the muscles
with CBD.
Hemorrhoids
CBD
may be able to help, thanks to its pain relieving and anti-inflammatory properties.
The
rectal insert also heats the rectum and pushes up drooping anal sphincter muscles, thus strengthening the anal muscles.
Pelvic
floor Dysfunction
CBD
helps with reducing pain combining with sensor pressure to modify and practice pelvic floor muscles
Vaginal
Scarring
Bringing
heat and promoting circulation to the scar tissue can help make it more pliable when you massage it, we have combined a massager with
heating feature.
Candida
& Fungal
CBD
oil may help candida sufferers manage the condition and overcome the problem of itching skin anti-inflammatory and antipruritic effects.
Ovarian
cysts
CBD
oil may help balance hormones which helps reduce Ovarian cyst growing and helps with balancing insulin levels witch effects cysts as
well.
Vaginal
Dryness
CBD
oil may help increase production of natural lubrication. We have combined penetration machine with peristaltic pump to push CBD lube
to the vagina.
36
37
Sales
and Customers
According
to the Brightfield Group, a cannabis industry data research firm, sales of CBD products could reach $11 billion by 2027
(https://www.cannabisbusinesstimes.com/article/brightfield-group-estimates-us-cbd-market-growth-dependent-fda-guidance/). A recent
Zion Market Research study indicates the market size of global gynecology devices was worth $10.8 billion in 2021 and is estimated
to exceed $19.5 billion by 2028 with a compound annual growth rate (CAGR) of approximately 10.3 percent
(https://www.prnewswire.com/news-releases/statistics-on-gynecology-devices-market-size—share-worth-over-usd-19501-20-million-by-2028—exhibit-a-cagr-of-10-30-industry-trends-demand-value-analysis—forecast-report-by-zion-market-research-301601656.html).
The
Company intends to establish a marketing and sales system for the EZ-G device. The Company's 'Go to Market' strategic
plan is based on combined B2B and B2C sales.
As
part of the acquisition of Zigi Carmel, the Company received an independent valuation report from BDO consulting group (Israel) with
respect to the pending patents owned by Zigi Carmel. That report concluded that the valuation was USD$ 34,114,000.
Competition
CRM
Software Business
Given
that in general, software solutions can be sold globally from anywhere, potentially any producer of CRM software can be viewed as a competitor.
However, given BYND Israel's focus on the Israeli market, its main competitors for that market include SAP SE ("
SAP
"),
Oracle Computer Technology Corporation ("
Oracle
"), Salesforce.com, LLC ("
Salesforce.com
"), Pivotal
Software Inc. ("
Pivotal
"), Microsoft Corporation ("
Microsoft
"), and Eshbel Technologies ("
Eshbel
").
38
SAP
and Oracle's solutions mainly cater to the large business segment. In many instances, BYND Israel's Benefit CRM Software
does not compete directly with SAP and Oracle's products but rather, is often used in collaboration with SAP and Oracle software,
to enhance the effectiveness of their systems for its Israeli based users.
Microsoft,
SalesForce.com and Pivotal compete more directly for a share of the Israeli CRM market. Nevertheless, BYND Israel is of the view that
its Benefit CRM Software provides a more flexible and effective solution when compared to their CRM products.
Eshbel
is perhaps BYND Israel's most noteworthy competitor, as they are also based in Israel and from time to time, targets some of the
same SMB clients as the company. However, Eshbel's solution (named Priority) can be differentiated from BYND Israel's Benefit
CRM Software, as it is primarily tailored for use by industrial companies whereas the Benefit CRM Software is geared more towards customers
in the service sector.
Cannabis
CRM Platform
Based
on its own research, BYND Israel has found one main competitor for this platform in Israel which is Riosol Ltd. we believe our platform
is
competitive and can give prospective customers a better value.
EZ-G
device business
Based
on its own research, the Company has not yet found any medical or recreational device that offers or will offer a value proposition similar
to that of its EZ-G device. As such, the Company expects to be the first company to offer such a solution to the health and recreational
products industry.
Employees
As
at December 31, 2023, the Company had 7 full-time employees and no part-time employees.
Foreign
Operations
The
Company's material operations are located in the State of Israel. Any changes in regulations or shifts in political attitudes in
Israel, or other jurisdictions in which the Company has projects from time to time, are beyond the control of the Company and may adversely
affect its business. Future development and operations may be affected in varying degrees by such factors as government regulations (or
changes thereto) with respect to the restrictions on production, export controls, income taxes, expropriation of property, repatriation
of profits, environmental legislation, land use, water use, land claims of local people, and receipt of necessary permits. The effect
of these factors cannot be accurately predicted. See
Description of Business - Risk Factors
.
1
https://www.prnewswire.com/news-releases/statistics-on-gynecology-devices-market-size—share-worth-over-usd-19501-20-million-by-2028—exhibit-a-cagr-of-10-30-industry-trends-demand-value-analysis—forecast-report-by-zion-market-research-301601656.html
C.
Organizational
    Structure
The
following chart describes the Company's organizational structure.
39
D.
Property,
    Plants And Equipment
BYND
Israel's office lease expired on October 30, 2021, and has switched to a month by month lease basis. Its current monthly payments
are 4,200 NIS plus VAT.
The
address is 7000 Akko Rd., Kiryat Motzkin, 2641400, Israel.
ITEM
    4A
UNRESOLVED
    STAFF COMMENTS
Not
Applicable
ITEM
    5
OPERATING
    AND FINANCIAL REVIEW AND PROSPECTS
The
following discussion should be read in conjunction with our Audited Consolidated Financial Statements for the fiscal years ended December
31, 2023 and 2022 and the notes thereto included under "Item 17". Our Discussion and analysis for the two years ended
December 31, 2022 can be found in our prospectus dated March 14, 2024, filed with the SEC on March 14, 2024 (Registration No. 333-277464
). Unless otherwise indicated, discussion under this Item is based on Canadian dollars and is presented in accordance with International
Financial Reporting Standards.
A.
OPERATING
    RESULTS
For
the fiscal year ended December 31, 2023, the Company recorded a net loss of $18,495,121, compared to a net loss of $1,664,684 in the
fiscal year ended December 31, 2022, and had a cash balance as at December 31, 2023 of $3,113,934 (December 31, 2022 - $2,392,871).
The
following provides an overview of the Company's financial results for the years ended December 31, 2023 and 2022:
Revenue
The
Company has derived its revenue from the sources as summarized in the following:
December 31,
2023
December 31,
2022
Software development
$
758,307
$
761,166
Software license
200,593
213,749
Software supports
47,102
71,460
Cloud hosting
59,926
67,334
Others
10,933
9,363
$
1,076,861
$
1,123,072
40
●
Revenues
    during the period were $1,076,861 as compared to $1,123,072 for the same period in 2022. This decrease is mainly a result of decreased
    revenues from support services in the amount of $24,358 and decreased revenues from software licenses in the amount of $13,156. This
    decrease is due to foreign exchange effect between the NIS and $CAD.
●
Approximately
                                            82% of our sales during the period and 83% of our sales for the same period in 2022 were
                                            to our largest customer and as a result, we are highly dependent on this customer to continue
                                            our operating activities.
●
Development
    of the Company's New CRM Platform is now complete and we began to generate revenues from it in 2023.
●
Development
    of the Company' New Cannabis CRM Platform is now complete and is currently being tested at the Weizmann Institute of Science,
    however, we do not expect to generate revenues from the platform in the foreseeable future.
●
The
    Company's proposed development of a medical cannabis facility is on hold and we do not expect to generate revenues from the
    sale of cannabis or cannabis infused products from the cannabis facility in the near future; however there is a possibility we will
    generate revenues from the sale of cannabis using our contactless business license if we choose to re apply for it in the second
    quarter of 2024.
Cost
of Revenue
●
Cost of revenues for the period amounted to $678,305 as compared to $506,500 for the same period in 2022. This increase is mainly a
                                                         result of a $125,882 increase in salaries and benefits and a $30,140 increase in software and other expenses.
●
For
    the fiscal year ended December 31, 2023, the Company's gross margin was 37%, as compared to 55% for the fiscal year ended December
    31, 2022.
41
General
and Administrative Expenses, Depreciation, Consulting and Marketing, Share-based compensation, Research and Development and Professional
Fees
●
For
                                            the fiscal year ended December 31, 2023, general and administrative expenses increased to
                                            $1,254,089 from $947,300 for the same period in 2022. The increase was mainly due to a $478,238
                                            increase in compensation to senior management and directors.
●
Professional
    fees increased to $1,739,430 from $1,220,746 for the same period in 2022, mainly due to a $575,547 increase in fees in the area of
    financial advisory, M&A and corporate finance.
●
Consulting
    and marketing expenses increased to $1,387,628 from $8,190 for the same period in 2022 due to an $1,384,462 increase in investor
    relations and public relations as well as digital marketing expenses.
●
Depreciation
    and amortization expenses increased to $93,354 from $30,702 for the same period in 2022, mainly due to $81,406 amortization of our
    New Cannabis CRM software.
●
Share-based
    compensation expenses increased to $343,252 from $153,909 for the same period in 2022 due to higher amounts of stock options and
    RSUs granted to officers and directors of the Company.
●
Research
    and development expenses increased to $836,833 from $Nil for the same period in 2022 due to development of the EZ-G Device.
Other
Income (Loss) items
●
Foreign
                                            exchange loss was $76,470 compared to a gain of $100,322 for the same period in 2022, mainly
                                            due to the weakening of the NIS.
●
Finance
                                            income (expenses) were $314 income compared with $14,451 expenses for the same period in
                                            2022, mainly due interest income from term deposits.
●
Impairment
                                            losses were $13,142,480 compared to $Nil for the same period in 2022 due to impairment of
                                            our intangible assets and asset under construction.
Liquidity
And Capital Resources
As
at December 31, 2023, the Company had a cash balance of $3,113,934 (December 31, 2022: $2,392,871).
Item
Year Ended
December 31, 2023 (CAD$)
Year Ended
December 31, 2022 (CAD$)
Cash used in operating activities
(3,468,099
)
(2,067,162
)
Cash used in investing activities
(374,028
)
(2,008,389
)
Cash provided by financing activities
4,650,401
848,791
Net increase (decrease) in cash
808,274
(3,226,760
)
42
The
Company experienced negative cash flows from operating activities during the fiscal year ended December 31, 2023 in the amount of $3,468,099,
primarily due to its net loss of $18,495,121, partially offset by a $13,142,181 impairment expense, a $800,191 decrease in prepaid expenses
and a $450,048 increase in related party payables. Cash outlays included general business and administrative expenses, consulting fees,
business and product development, and professional fees.
●
The
                                            Company believes that it will be able to generate sufficient cash flows to maintain its current
                                            capacity.
●
On
                                                                 January 13, 2022, the Company completed a non-brokered private placement financing wherein it raised $122,950 through the issuance
                                                                 of 40,983 Common Shares (216 Common Shares post reverse split) at a price of $3.00 per share.
●
On
                                            May 3, 2022, 150,000 stock options (790 Stock options post reverse split) were exercised into Common Shares for total proceeds of
                                            $123,000.
●
On
                                                                 September 20, 2022, 140,000 stock options (737 Stock options post reverse split) were exercised into Common Shares for total
                                                                 proceeds of $114,800.
●
On
                                            October 5, 2022, the Company completed a non-brokered private placement financing wherein
                                            it raised $616,570 through the issuance of 142,395 Common Shares (750 Common Shares post reverse split) at a price of $4.33 per
                                            share.
●
On
                                            July 19, 2023, the Company issued 1,733,334 Common Shares (9,123 Common Shares post reverse split) at a price of US$1.50 per share
                                            following the closing of an underwritten U.S. public offering with gross proceeds to the
                                            Company of $3,424,201, before deducting underwriting discounts and other estimated expenses
                                            paid by the Company in the amount of $405,636, for net proceeds of $3,018,565.
●
On
                                                                 December 21, 2023, the Company issued 2,884,616 Common Shares (15,182 Common Shares post reverse split) at a price of US$0.52 per
                                                                 share following the closing of a registered direct public offering with gross proceeds to the Company of $1,996,650, before
                                                                 deducting underwriting discounts and other estimated expenses paid by the Company in the amount of $319,464, for net proceeds of
                                                                 $1,677,186. The offering was for the sale of 2,884,616 units (15,182 units post reverse
split), each consisting of one Common Share and one warrant to purchase one Common Share at an exercise price of US$0.52.
●
On March 14, 2024, the Company closed a firm commitment underwritten U.S. public offering
                                                                                                                                           with gross proceeds to the Company of approximately US$7,000,000, before deducting underwriting discounts and other estimated
                                                                                                                                           expenses payable by the Company. The base offering consisted of (a) 16,166,667 common shares (or 85,088 common shares post reverse
                                                                                                                                           split), (b) 100,500,000 pre-funded warrants (or 528,947 post reverse split), (c) 16,166,667 (or 85,088 post reverse split) A
                                                                                                                                           warrants to purchase one common share (the "A Warrants") at US$0.09 per common share (US$17.1 on a post-split basis),
                                                                                                                                           and (d) 32,333,334 (or 170,176 post reverse split) B warrants to purchase one common share (the "B Warrants") at
                                                                                                                                           US$0.102 per common share (US$19.38 on a post-split basis). All pre-funded warrants were exercised. To date, 3,593,170 A Warrants
                                                                                                                                           (on a post-split basis) have been exercised on a cashless basis. 15,000 B Warrants have been exercised at an exercise price of $US1.3643 per common share.
Under
the terms of the Warrants, if the lowest volume weighted average price for the Common Shares for the period commencing five trading days
immediately prior to the date of the Reverse Stock Split and ending five trading days thereafter is less than the exercise price of US$17.1
for the A Warrants (on a post-split basis) and US$19.38 for the B Warrants (on a post-split basis), the exercise price of the A Warrants
and the B Warrants will be adjusted down to such lower price which is US$1.3643 as of April 1, 2024.
The Company intends to use the net proceeds from this offering primarily
for product design and manufacturing of the EZ-G Device, sales and marketing campaigns, patent prosecution and working capital.
As
a result of the foregoing transactions, as of the close of business on April 1, 2024, the Company had a total of 4,222,279 common
shares issued and outstanding.
C.
RESEARCH
    AND DEVELOPMENT, PATENTS AND LICENSES
CRM
Business
The
Company's fully owned subsidiary BYND - Beyond Solutions Ltd. ("
BYND Israel
"), a corporation incorporated under
the laws of the State of Israel, develops and markets customer relationship management (CRM) software products that enable small and
medium sized enterprises (SMEs) to optimize day to day functions such as sales management, workforce management, contact center operations
and asset management. BYND Israel currently offers a proprietary CRM software product known as "
Benefit CRM
" (our
"
Benefit CRM Software
") to its customers. Over the last 3 years, BYND Israel has been developing the next generation
of its Benefit CRM Software (our "
New CRM Platform
"), which will be cloud based and will include many new features
and enhancements.
BYND
Israel has also developed of a new, CRM software platform, designed specifically to serve the unique needs of the medical
cannabis sector (our "
New Cannabis CRM Platform
")."
For
more information refer to Item 4B – Business Overview
D.
TREND
    INFORMATION
Refer
to Section A above – Operating Results
E.
CRITICAL
    ACCOUNTING ESTIMATES
Management's
discussion and analysis of our financial condition and results of operations is based on our consolidated financial statements, which
have been prepared in accordance with IFRS. The preparation of these consolidated financial statements requires management to make estimates
and assumptions for the reported amounts of assets, liabilities, revenue, expenses and related disclosures. Our estimates are based on
our historical experience and on various other factors that management believes are reasonable under the circumstances, the results of
which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other
sources. Actual results may differ from these estimates under different assumptions or conditions and any such differences may be material.
43
ITEM
    6.
DIRECTORS,
    SENIOR MANAGEMENT AND EMPLOYEES
A
.
Directors
    and Senior Management
The
following table sets out, for each of the Company's directors and executive officers, the person's name and age, position
with the Company, date elected or appointed, principal occupation for the last five years and. Directors are expected to hold office
until the next annual general meeting of shareholders and are elected annually and, unless re-elected, retire from office at the beginning
of the next annual general meeting of shareholders.
Name,
    Age, Position(s)
with the Company
Date
    Elected or Appointed
(mm/dd/yy)
%
    of Time to be Devoted Company
Principal
    Occupation or Employment for the Past Five Years
Marcel
                                            (Moti) Maram, 66
President
    and Director
03/29/21
100
%
President
    at BYND Cannasoft and former CEO at BYND Israel.
Yftah
                                            Ben Yaackov, 45
CEO
    and Director
03/29/21
100
%
CEO
    at BYND Cannasoft
Avner
                                            Tal
,
61
VP
    Sales & Marketing, CTO and Director
03/29/21
100
%
Acting
    CEO, Chief Technology Officer and Vice President - Sales & Marketing at BYND Israel.
Gabi
                                            Kabazo, 51
Chief
    Financial Officer, Director and Corporate Secretary
03/29/21
100
%
CFO
    at BYND Cannasoft
Stefania
                                            Szabo
, 51
(1))
Director
06/23/21
5%-10
%
VP,
    HR and Organizational Development with JESSON + Company Communications Inc.
Harold
                                            Wolkin, 72
(1)(2)
Director
03/29/21
5%-10
%
Retired
    Investment Banker and Senior Executive, currently acting as an independent director of three public companies.
Niv
                                            Shirazi, 27
(1)
Director
02/24/22
5%-10
%
Chief
    Operating Officer with H.N. Win Ltd.
Carmel
                                            Zigdon, 27
Director
9/22/22
5%-10
%
Manager
    at ZCRAVE.com
Mor
                                            Bzizinsky, 37
Director
02/08/24
5%-10
%
Attorney
    in Private Practice
(1)
Member
    of the Audit Committee
(2)
Audit
    Committee Chair
Directors
and Executive Officers – Biographies
A
description of the principal occupation for the past five years and summary of the experience of the directors and executive officers
of the Company is as follows:
Marcel
(Moti) Maram, President and Director
Mr.
Maram was the CEO and co-founder of BYND Israel until his retirement on December 31, 2023 and is a director and President of the Company.
Mr. Maram graduated high school as an electronics technician. After completing his mandatory military service in the Israeli army in
1978, Mr. Maram served in the Air Force branch of the Israeli Defence Forces (IDF) until 1984. As part of an IDF mission, Mr. Maram completed
additional training in electronics and computer systems with several companies in the Italy and the United States including GTA Telecomunicazioni
S.P.A., ITT North Electric Company, Timeplex, LLC, the Univac division of Sperry Corporation and in Israel with Taderan Holdings, Telrad
Networks and the Rad-Bynet Group. After completing his service with the IDF, he worked at Exatec, Israel's first manufacturer of
PC compatible computers. In 1986, he co-founded MDA Electronics with Avner Tal, to provide services to Exatec. In 2000, he and Avner
co-founded BYND Israel.
44
Yftah
Ben Yaackov, Chief Executive Officer and Director
Mr.
Ben Yaackov is the CEO of the Company. Mr. Ben Yaackov is also a practicing attorney in Israel for 15 years. Mr. Ben Yaackov received
his law degree from Shar'arei Mishpat College (now The Academic Centre for Law and Science) in 2005. After graduating, he began
his legal career as an intern with Avitan Ben-Shimol Yekutiel in Jerusalem. He then established his own law practice in Askelon, representing
both privately held and publicly traded companies, with a focus on real estate. More recently, he began advising companies on Israeli
Cannabis Laws.
Over
the past three years, Mr. Ben Yaackov provided legal and consulting advice to two medical cannabis companies, based in Israel and was
involved in virtually every aspect of the development of their respective business. One of these clients now successfully manufactures
and distributes cannabis infused medical products. Mr. Ben Yaavkov assisted the other throughout the entire process of planning, developing,
licensing and commencing operations of a medical cannabis farm.
From
September 2019 - January 2021, Mr. Ben Yaackov also served as a director of Property and Building Corporation Ltd., one of Israel's
oldest and largest real estate investment companies listed on the Tel Aviv Stock Exchange (TASE) and is included in both the TA-100 and
TA-75 stock indices.
Avner
Tal, VP Sales & Marketing, Chief Technology Officer and Director
Mr.
Tal is the acting CEO, as well as CTO and co-founder of BYND Israel and is a director, VP Sales & Marketing and CTO of the Company.
In the 1980s Mr. Tal attended college in Ort Bialik, where he studied electronics. Upon graduation he served with the Israeli Navy branch
of the IDF and was part of a team which developed new missile systems and related technologies. As part of his permanent military service
in the Navy, he worked on a project involving the assimilation of optical fibers developed by the Fibronix Company. After he retired
from the permanent army, Marcel (Moti) Maram (whom Mr. Tal had met while serving in the IDF) recruited Mr. Tal to join him at Exatech.
Together, they helped develop the first computer in the world to implement the Microsoft MS-DOS operating system as well as the first
computer which could be connected through a network. In 1986 he and Mr. Maram co-founded MDA Electronics and in 2000, they co-founded
BYND Israel.
Gabi
Kabazo, Chief Financial Officer and Director
Mr.
Kabazo, a director, CFO and audit committee member of the Company, is a seasoned finance and operations professional with over 20 years'
experience supporting accounting, financing and IT operations in complex corporate settings. Since 2009 to June 2023, Mr. Kabazo has
been with TELUS Telecommunications Company and in his last role since 2018 held the title of Sr. Strategy Manager, Environment Management,
Shared Services, Business Transformation & Operations. From 2002-2011 he served as CFO for m-Wise Inc. (OTCBB:MWIS). From 2000-2002
served as Controller for On Track Innovations Ltd. (OTCQX:OTIVF). Mr. Kabazo received a B.A. in Accounting & Economics from Tel Aviv
University in 1997 and earned his C.P.A. (Israel) designation in 1999. In 2006 he earned an MBA (Financing) from the University of British
Columbia, Sauder School of Business.
Stefania
Szabo, Director and Member of Audit Committee
Dr.
Szabó, a director and audit committee member of the company, is a government services, management, international business and
public relations professional with more than 25 years of experience in all areas of bilateral and multilateral relationship management,
diplomacy, trade and HR. She has developed expertise through communication, negotiation and mediation between European and Canadian government
networks to promote economic and trade values as well as representing government, business and community interests.
Niv
Shirazi, Director and Member of Audit Committee
Niv
Shirazi, a director and audit committee member of the company, is a business professional with strong financial acumen. Since 2018, Mr.
Shirazi serves as Chief Operating Officer with H.N. Win Ltd,, an Israeli real estate firm. Mr. Shirazi received a B.A. in Business Administration
and Accounting from the Ono Academic College in Kiryat Ono, Israel.
45
Harold
Wolkin, Director and Chair of Audit Committe
e
Harold
Wolkin, a director chair of the audit committee, is an accomplished investment banker and financial analyst (retired) with over 30 years
of experience. In 1983, Mr. Wolkin joined BMO Nesbitt Burns as a senior research analyst. Mr. Wolkin went on to serve as managing director
in the Diversified Industries Group of BMO Capital Markets from August 1983 to January 2008. He represented BMO Nesbitt Burns as a lead
underwriter for a number of Canada's largest equity offerings from 1992 to 2008. He was also responsible for the origination and
the successful marketing of a large number of initial public offerings and equity financings for a wide range of issuers.
Most
recently, Mr. Wolkin served as Executive Vice-President and Head of Investment Banking for Dundee Capital Markets. Since 2004, he has
also served on a number of public company boards and not-for-profit organizations. He currently serves as: (i) a director, audit committee
chair and Vice Chair of the Board of Baylin Technologies Inc. (TSX:BYL), (ii) director and audit committee chair of Cipher Pharmaceuticals
Inc. (TSX:CPH), and (iii) a director of Range Energy Resources Inc. (CSE:RGO.X). He was also President of the CFA Society of Toronto,
a member of the Chartered Financial Institute since 1980 and is a certified chartered financial analyst. He received a Bachelor of Arts
in Economics from York University and a Masters of Arts in Economics and Finance from the University of Toronto. Mr. Wolkin is also a
graduate and a member of the Institute of Corporate Directors.
Carmel
Zigdon, Director
Carmel
Zigdon has been a director since September 2022. He is a business professional with strong skills in the fields of marketing and online
sales, is the inventor of the EZ-G device and the founder of Zigi Carmel Initiatives & Investments Ltd. Since 2018, he has served
as the online shopping manager of ZCRAVE.com, an online clothes store generating revenues in the millions of US$ per year.
Mor
Bzizinsky, Director
Mor
Bzizinsky has been a director since February 2024. She received a B.A. in Law and Economics from the College of Management in Rishon
LeZion, Israel. She has been an attorney since 2012, and owns and manages a private law practice and she has experience in managing projects
in the agriculture industry and has vast knowledge and experience working with the Medical Cannabis Unit.
B.
Compensation
The
Company does not have a formal compensation program. The Board will meet to discuss and determine management compensation, without reference
to formal objectives, criteria or analysis. The general objectives of the Company's compensation strategy are to: (a) compensate
management in a manner that encourages and rewards a high level of performance and outstanding results with a view to increasing long-term
shareholder value; (b) align management's interests with the long-term interests of shareholders; (c) provide a compensation package
that is commensurate with other companies in the industry to enable the Company to attract and retain talent; and (d) ensure that the
total compensation package is designed in a manner that takes into account any constraints that the Company is under with respect to
earnings.
The
Company came into existence on March 29, 2021, through the Amalgamation. As a result, executive compensation data exist only for the
period from that date.
46
The
following table sets forth information with respect to the executive compensation for the most recent two fiscal years and for the period
from inception on March 29, 2021 to December 31, 2021.
Table of Compensation, Excluding Compensation Securities
Name and position
Year
Salary, consulting fee, retainer, commission ($)
Bonus ($)
Committee or meeting fees ($)
Value of perquisites ($)
Value of
all other
compensation ($)
Total compensation ($)
Marcel (Moti) Maram
2023
243,509
Nil
Nil
Nil
Nil
243,509
President and Director
2022
365,461
Nil
Nil
Nil
Nil
365,461
2021
220,741
Nil
Nil
Nil
Nil
220,741
Yftah Ben Yaackov
2023
365,062
198,390
Nil
Nil
Nil
563,452
CEO and Director
2022
262,774
Nil
Nil
Nil
Nil
262,774
2021
113,107
Nil
Nil
Nil
Nil
110,400
Avner Tal
2023
251,671
Nil
Nil
Nil
Nil
251,671
VP Sales & Marketing, Chief Technology Officer and Director
2022
370,595
Nil
Nil
Nil
Nil
370,595
2021
217,547
Nil
Nil
Nil
Nil
217,547
Gabi Kabazo
2023
252,687
34,059
Nil
Nil
Nil
286,746
Director and CFO
2022
143,500
Nil
Nil
Nil
Nil
143,500
2021
36,000
Nil
Nil
Nil
Nil
36,000
Stock
Options and Other Compensation Securities
The
following table discloses all anticipated compensation securities the Company has granted to date to each of its executive officers and
Directors:
Compensation Securities
Name and position
Type of Compensation Security
Number of compensation securities, number of underlying securities
Date of issue
or grant
Issue, conversion or exercise price ($)
Expiration date
Marcel (Moti) Maram
President and Director
-
-
-
-
-
Yftah Ben Yaackov
CEO and Director
RSU
789
January 10, 2024.
$
76
May 11, 2024
Avner Tal
VP Sales & Marketing, Chief Technology Officer and Director
-
-
-
-
-
Gabi Kabazo
RSU
387
December 31, 2023
$
85.5
May 1, 2024
Director and CFO
RSU
605
January 10, 2024
$
76
May 11, 2024
Stefania Szabo
(1)
Director
RSU
17
April 27, 2023
$
725.8
April 27, 2024
RSU
26
August 8, 2023
$
366.7
August 8, 2024
RSU
106
January 10, 2024
$
76
May 11, 2024
Harold Wolkin
(1)(2)
Director
RSU
42
April 27, 2023
$
725.8
April 27, 2024
RSU
12
August 8, 2023
$
366.7
August 8, 2023
RSU
605
January 10, 2024
$
76
May 11, 2024
Niv Shirazi
(1)
Director
RSU
53
January 10, 2024
$
76
May 11, 2024
(1)
Member
    of Audit Committee
(2)
Chair
    of Audit Committee
47
Stock
Option Plan
The
Company has a Stock Option Plan in place. Currently, 4,211 options have been granted under the Plan to certain directors, officers and
consultants. See "
Options and Other Rights to Purchase Securities
".
The
Company has a stock option plan to grant incentive stock options to directors, officers, employees and consultants. Under the plan, the
aggregate number of common shares that may be subject to option at any one time may not exceed 10% of the issued common shares of the
Company as of that date, including options granted prior to the adoption of the plan. The exercise price of these options is not less
than the Company's closing market price on the day prior to the grant of the options. Options granted may not exceed a term of
five years.
Employment,
Consulting and Management Agreements
Other
than a consulting agreement with Yftah Ben Yaackov, the Company has not entered into any formal written employment agreements with any
of its executives. Nevertheless, the Company and BYND Israel have agreed to enter into employment agreements with each of the following
executives on the following terms:
●
Marcel
    (Moti) Maram
will serve as President of the Company until his employment agreement is terminated in accordance with the terms
    set forth therein. Mr. Maram will be entitled to an initial annual base salary of $111,940 and will thereafter be subject to annual
    review. Mr. Maram will also be eligible for bonuses and the granting of options, at the Board's discretion. See "
Options
    and Other Rights to Purchase Securities
".
●
Yftah
    Ben Yaackov
will serve as Chief Executive Officer of the Company until his employment agreement is terminated in accordance with
    the terms set forth therein. On June 29, 2021, the company entered into a consulting agreement with Mr. Yftah Ben Yaackov which provides
inter alia
that the Corporation will pay Mr. Ben Yaackov a consulting fee of $18,400 per month, for a period of 10 months;
    Since April 1, 2022 his compensation has changed to $250,000 annual salary. Since April 1, 2023 his compensation has changed to US
    $300,000 annual salary. Mr. Ben Yaackov will also be eligible for bonuses and the granting of options, at the Board's discretion.
    See "Options and Other Rights to Purchase Securities".
●
Avner
    Tal
will serve as VP Sales & Marketing and Chief Technology Officer of the Company until his employment agreement is terminated
    in accordance with the terms set forth therein. Mr. Tal will be entitled to an initial annual base salary of $140,400 and will thereafter
    be subject to annual review. Mr. Tal will also be eligible for bonuses and the granting of options, at the Board's discretion.
    See "
Options and Other Rights to Purchase Securities
".
Termination
of Employment, Change of Control Benefits and Employment Contracts
Each
of the employment agreements with each of Marcel (Moti) Maram, Avner Tal and Yftah Ben Yaackov will provide
inter alia
that:
●
if
    the employee's employment with the Company and BYND Israel, is terminated without cause, or
●
if
    the employee elects to terminate his employment with the Company and BYND Israel in the event there has been a "substantial
    breach" by the Company or BYND Israel (including wrongful dismissal) or if there has been a change of control of the Company
    or BYND Israel, then such terminated employee will be entitled to severance payments equal to one-twelfth of the his then base salary
    plus coverage for any benefits to which he may be entitled pursuant to any benefit plan, for the lesser of: (i) twelve months, or
    (ii) until the such employee finds new employment.
48
No
benefits will accrue to any of the Company's other NEOs, officers, employees or directors upon their termination, or upon any change
of control of the Company, except as may be required by applicable law.
Director
Compensation
There
are no current plans for non-independent directors to receive any fees or other compensation for acting as directors or for serving on
any board committees, except that non-independent directors are entitled to participate in the Stock Option Plan, in such individual
amounts as the Board may determine from time to time.
Compensation
to the independent directors is paid as an annual fee for serving as directors and for serving on board committees, however the independent
directors may choose to receive their compensation in restricted share units instead of cash. In addition, independent directors are
entitled to: (i) participate in the Stock Option Plan in such individual amounts as the Board may determine from time to time, and (ii)
reimbursement for out-of-pocket expenses incurred on behalf of or in providing services as a director for the Company.
Table
    of Compensation, Excluding Compensation Securities
Name
    and position
Year
Salary,
    consulting fee, retainer, commission ($)
Bonus
    ($)
Committee
                                            or meeting fees
($)
Value
    of perquisites ($)
Value
    of all other compensation ($)
Total
    compensation ($)
Harold
                                            Wolkin
Director
2023
2022
2021
60,833
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
60,833
Nil
Nil
Stefania
                                            Szabo
Director
2023
2022
2021
59,457
35,625
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
59,457
35,625
Nil
Niv
                                            Shirazi
Director
2023
2022
2021
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Carmel
                                            Zigdon
Director
2023
2022
2021
81,616
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
81,616
Nil
Nil
Mor
                                            Bzizinsky
Director
2023
2022
2021
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
C.
Board
    Practices
The
Company's Board practices are governed by CSA National Policy 58-201
- Corporate Governance Guidelines.
Each of the Company's
directors is committed to sound corporate governance practices, which are both in the interest of its shareholders and contribute to
effective and efficient decision making.
NP
58-201 establishes corporate governance guidelines which apply to all public companies. The Company will review its own corporate governance
practices in light of these guidelines. In accordance with CSA National Instrument 58-101
Disclosure of Corporate Governance Practices
,
the Company's proposed corporate governance practices are summarized below. The Board of Directors will continue to monitor such
practices on an ongoing basis and when necessary implement such additional practices as it deems appropriate.
49
Board
of Directors
The
Company's Board of Directors is composed of nine directors – Marcel (Moti) Maram, Avner Tal, Yftah Ben Yaackov, Gabi Kabazo,
Stefania Szabo, Niv Shirazi, Carmel Zigdon, Mor Bzizinsky and Harold Wolkin. The Board facilitates its exercise of independent supervision
over management by ensuring sufficient representation by directors independent of management.
NI
58-101 suggests that the board of directors of a public company should be constituted with a majority of individuals who qualify as "independent"
directors. An "independent" director is a director who is independent of management and is free from any interest and any
business or other relationship which could or could reasonably be perceived to materially interfere with the director's ability
to act with a view to the best interests of the Company, other than interests and relationships arising from shareholding. In addition,
where a company has a significant shareholder, NI 58-101 suggests that the board of directors should include a number of directors who
do not have interests in either the company or the significant shareholder. The independent directors would exercise their responsibilities
for independent oversight of management and meet independently of management whenever deemed necessary. Stefania Szabo, Nir Shirazi,
Mor Bzizinsky and Harold Wolkin can each be considered to be "independent" within the meaning of NI 58-101. Marcel (Moti)
Maram, by reason of being President and a significant shareholder, Avner Tal, by reason of being VP Sales & Marketing, CTO and a
significant shareholder, Yftah Ben Yaackov, by reason of being CEO and a significant shareholder, and Gabi Kabazo, by reason of being
CFO, cannot be considered to be "independent" within the meaning of NI 58-101.
The
independent directors will meet separately from the non-independent directors, as determined necessary from time to time, in order to
facilitate open and candid discussion among the independent directors. No separate meetings of the independent directors have been held
to date. It is expected that Yftah Ben Yaackov, a non-independent director, will act as the chairman with respect to the conduct of Board
meetings. Given the Company's relatively small size and start-up nature, the Board is satisfied as to the extent of independence
of its members. The Board is satisfied that it is not constrained in its access to information, in its deliberations, or in its ability
to satisfy the mandate established by law to supervise the business and affairs of the Company, and that there are sufficient systems
and procedures in place to allow the Board to have a reasonable degree of independence from day-to-day management.
Board
Mandate
The
Board does not presently have a written mandate describing how the Board delineates its role and responsibilities. The size of the Company
is such that all of its operations are conducted by a small management team which is also represented on the Board. The Board considers
that management is effectively supervised by the independent directors on an informal basis as the independent directors have regular
and full access to management. Further supervision is performed through the Company's Audit Committee which is composed of a majority
of independent directors who meet with the Company's auditors without management being in attendance.
Position
Descriptions
The
Board has not developed written position descriptions for the chairman with respect to the conduct of Board meetings, or for the chair
of any committees. The chairman's role and responsibilities in each instance include reviewing notices of meetings, overseeing
meeting agendas, conducting and chairing meetings in accordance with good practices, and reviewing minutes of meetings.
The
CEO's general roles and responsibilities are commensurate with the position of CEO of a technology and medical cannabis company
comparable in size to the Company include overseeing all operations of the Company and developing and devising the means to implement
general strategies for the direction and growth of the Company as instructed by the Board.
Orientation
and Continuing Education
Each
new director is given an outline of the nature of the Company's business, its corporate strategy, and current issues within the
Company. New directors are encouraged to review the Company's public disclosure records and are also required to meet with management
of the Company to discuss and better understand the Company's business and are given the opportunity to meet with counsel to the
Company to discuss their legal obligations as directors of the Company.
50
In
addition, management of the Company will take steps to ensure that its directors and officers are continually updated as to the latest
corporate and securities policies which may affect the directors, officers and committee members of the Company as a whole. The Company's
legal counsel continually reviews the latest securities rules and policies. Any changes or new requirements are brought to the attention
of the Company's directors and management.
Ethical
Business Conduct
The
Board has not established a Corporate Governance Committee, but plans to do so in the future. As some of the Company's directors
also serve as directors and officers of other companies engaged in similar business activities, the Company's directors must comply
with the conflict of interest provisions of applicable corporate law, as well as the relevant securities regulatory instruments, in order
to ensure that they exercise independent judgment in considering transactions and agreements in respect of which they may have a material
interest. Any interested director would be required to declare the nature and extent of his interest and would not be entitled to vote
at meetings of directors which evoke any such conflict.
The
Board intends to adopt a code of ethical conduct policy pursuant to the requirements of NP 58-201. The full text of this policy will
be posted for review under the Company's profile on SEDAR at
www.sedar.com
on or soon after the Listing Date and may be
obtained free of charge upon request to the Company by email to gabi@cannasoft-crm.com
Nomination
of Directors
The
Company's management is continually in contact with individuals involved with public sector issuers. From these sources management
has made numerous contacts and in the event that the Company requires any new directors, such individuals will be brought to the attention
of the Board. The Company conducts due diligence, reference and background checks on any suitable candidate. New nominees must have a
track record in general business management, special expertise in an area of strategic interest to the Company, the ability to devote
the time required, integrity of character and a willingness to serve.
Governance,
Nominating and Compensation Committee
The
board of directors of the Company has established a Governance, Nominating and Compensation Committee to assist the Board. The Committee
shall consist of at least (2) directors, each of whom shall be independent unless otherwise required by security regulation. The Committee
shall meet at least annually, or more frequently as required.
The
Company's Governance, Nominating and Compensation Committee is comprised of Stefania Szabo (chair) and Harold Wolkin.
The
Committee's overall mandate is:
●
to
    assist the Board in establishing and maintaining a sound system of corporate governance through a process of continuing assessment
    and enhancement;
●
to
    review and propose nominees for the Board of Directors, and
●
to
    assist the Board in discharging its duties relating to compensation of the executive officers of the Company.
Governance
& Nominating Duties & Responsibilities
The
Committee's duties and responsibilities with respect to governance and nominating matters are:
●
to
    advise the Chairman of the Board and the Board of directors on matters of corporate governance, including adherence to any governance
    guidelines or rules established by applicable regulatory authorities;
51
●
to
    ensure the Board has the proper mix and number of directors, and mix of director skills and experience needed to ensure effective
    governance, and where necessary, to identify and recommend to the Board suitable candidates for nomination as new directors;
●
to
    advise the Board on issues of conflict of interest for individual directors;
●
to
    examine the effectiveness of the Company's corporate governance practices at least annually and to propose such procedures
    and policies as the Committee believes are appropriate to ensure that the Board functions independently of management, management
    is accountable to the Board and procedures are in place to monitor the effectiveness of performance of the Board, committees of the
    Board and individual directors;
●
to
    develop and conduct an annual Board self-evaluation process;
●
to
    develop and review with the Board annual Board goals or improvement priorities;
●
with
    assistance of management, to organize and provide an orientation program for new directors where appropriate;
●
to
    periodically review the mandates of the Board and committees of the Board and determine what additional committees of the Board,
    if any, are required or appropriate;
●
to
    develop such codes of conduct and other policies as are appropriate to deal with the confidentiality of the Company's information,
    insider trading and the Company's timely disclosure and other public Company obligations; and
●
to
    take such other steps as the Committee decides are appropriate, in consultation with the Board, to ensure that proper corporate governance
    practices are in place for the Company, with reference to industry recommendations and other regulatory requirements on corporate
    governance.
Compensation
Duties and Responsibilities
The
Committee's overall objective respect to compensation matters, is to enable the Company to attract, retain and motivate talented
employees who will contribute to the long term success of the Company, by aligning compensation with market conditions, Company performance,
and the interest of shareholders to maximize shareholder value.
The
Committee's duties and responsibilities with respect to compensation matters are:
●
to
    review and approve corporate goals and objectives;
●
to
    review the compensation of the Chief Executive Officer and to make recommendations to the Board with respect to the CEO's compensation
    level;
●
to
    make recommendations to the Board with respect to the compensation of other senior management and executive officers of the Company;
●
to
    review the compensation and benefits of the directors and to ensure that such compensation reflects the responsibilities and risks
    involved in being a director;
●
to
    review and make recommendations to the Board as to the general compensation and benefits policies and practices of the Company, including
    incentive stock options for all employees, consultants, directors and officers;
52
●
to
    review and approve the disclosure to be made of director and executive remuneration in the Management Information Circular;
●
to
    ensure there are appropriate training, development and benefit programs in place for management and staff;
●
to
    review and make recommendation to the Board for its approval on any special compensation and benefit arrangements;
●
to
    review its compensation practices by comparing them to surveys of relevant competitors and to set objective compensation based on
    this review; and
●
to
    perform such other functions as the Board may from time to time assign to the Committee.
General
Duties and Responsibilities
●
to
    review its charter and assess annually the adequacy of this mandate, the effectiveness of its performance, and to recommend changes
    to the Board for its approval.
Audit
Committee
The
Company currently has only one committee. Pursuant to CSA National Instrument 52-110
- Audit Committees
and the relevant provisions
of the
BCBCA
, the Company is required to have an Audit Committee comprised of at least three directors, the majority of whom must
not be officers or employees of the Company. The Company's Audit Committee is comprised of Harold Wolkin (chair), Stefania Szabo
and Niv Shirazi.
A
member of the Audit Committee is considered to be "independent" if the member has no direct or indirect material relationship
with the Company. A material relationship means a relationship which could, in the view of the Board, reasonably interfere with the exercise
of a member's independent judgment; and generally includes any member of management or significant shareholder. Each of Harold
Wolkin, Niv Shirazi and Stefania Szabo are considered to be independent.
A
member of the Audit Committee is considered "financially literate" if he or she has the ability to read and understand a
set of financial statements that present a breadth and level of complexity of accounting issues that are generally comparable to the
breadth and complexity of the issues that can reasonably be expected to be raised by the Company. All members are considered to be financially
literate.
Relevant
Education and Experience
The
following is a summary of the relevant education and experience of each Audit Committee member:
Harold
Wolkin (chair)
is an accomplished investment banker and financial analyst with over 30 years of experience. Mr. Wolkin has held senior
positions with several investment banks and has been responsible for the origination and the successful marketing of a large number of
initial public offerings and equity financings for a wide range of issuers. He currently serves as: (i) a director, audit committee chair
and Vice Chair of the Board of Baylin Technologies Inc. (TSX:BYL), (ii) director and audit committee chair of Cipher Pharmaceuticals
Inc. (TSX:CPH), and (iii) a director of Range Energy Resources Inc. (CSE:RGO.X). He was also President of the CFA Society of Toronto,
has been a member of the Chartered Financial Institute since 1980 and is a certified chartered financial analyst. Mr. Wolkin also received
a Bachelor of Arts in Economics from York University and a Masters of Arts in Economics and Finance from the University of Toronto. Mr.
Wolkin is also a graduate and a member of the Institute of Corporate Directors.
Stefania
Szabo
is a government services, management, international business and public relations professional with more than 25 years of experience
in all areas of bilateral and multilateral relationship management, diplomacy, trade and HR. She has developed expertise through communication,
negotiation and mediation between European and Canadian government networks to promote economic and trade values as well as representing
government, business and community interests.
53
Niv
Shirazi
is a business professional with strong financial acumen. Since 2018, Mr. Shirazi serves as Chief Operating Officer with H.N.
Win Ltd,, an Israeli real estate firm. Mr. Shirazi received a B.A. in Business Administration and Accounting from the Ono Academic College
in Kiryat Ono, Israel.
Audit
Committee Charter
The
Audit Committee must operate pursuant to the provisions of a written charter, which sets out its duties and responsibilities. The following
is a summary of such charter:
1.
Mandate.
The audit committee will assist the Board in fulfilling its financial oversight responsibilities. The audit committee
will review and consider in consultation with the auditors the financial reporting process, the system of internal control and the audit
process. In performing its duties, the committee will maintain effective working relationships with the Board, management, and the external
auditors. To effectively perform his or her role, each committee member must obtain an understanding of the principal responsibilities
of committee membership as well and the company's business, operations and risks.
2.
Composition.
The Board will appoint from among their membership an audit committee after each annual general meeting of the shareholders
of the Company. The audit committee will consist of a minimum of three directors. A majority of the members of the audit committee must
not be officers, employees or control persons of the Company.
3.
Meetings.
The audit committee shall meet in accordance with a schedule established each year by the Board, and at other times
that the audit committee may determine. The audit committee shall meet at least annually with the Company's Chief Financial Officer
and external auditors in separate executive sessions.
4.
Roles and Responsibilities.
The audit committee shall fulfill the following roles and discharge the following responsibilities:
4.1
External Audit
The
audit committee shall be directly responsible for overseeing the work of the external auditors in preparing or issuing the auditor's
report, including the resolution of disagreements between management and the external auditors regarding financial reporting and audit
scope or procedures. In carrying out this duty, the audit committee shall:
●
recommend
    to the Board the external auditor to be nominated by the shareholders for the purpose of preparing or issuing an auditor's
    report or performing other audit, review or attest services for the Company;
●
review
    (by discussion and enquiry) the external auditors' proposed audit scope and approach;
●
review
    the performance of the external auditors and recommend to the Board the appointment or discharge of the external auditors;
●
review
    and recommend to the Board the compensation to be paid to the external auditors; and
●
review
    and confirm the independence of the external auditors by reviewing the non-audit services provided and the external auditors'
    assertion of their independence in accordance with professional standards.
4.2
Internal Control
The
audit committee shall consider whether adequate controls are in place over annual and interim financial reporting as well as controls
over assets, transactions and the creation of obligations, commitments and liabilities of the Company. In carrying out this duty, the
audit committee shall:
●
evaluate
    the adequacy and effectiveness of management's system of internal controls over the accounting and financial reporting system
    within the Company; and
●
ensure
    that the external auditors discuss with the audit committee any event or matter which suggests the possibility of fraud, illegal
    acts or deficiencies in internal controls.
54
4.3
Financial Reporting
The
audit committee shall review the financial statements and financial information prior to its release to the public. In carrying out this
duty, the audit committee shall:
●
review
    significant accounting and financial reporting issues, especially complex, unusual and related party transactions;
●
review
    and ensure that the accounting principles selected by management in preparing financial statements are appropriate;
●
review
    the draft annual financial statements and provide a recommendation to the Board with respect to the approval of the financial statements;
●
meet
    with management and the external auditors to review the financial statements and the results of the audit, including any difficulties
    encountered;
●
review
    management's discussion & analysis respecting the annual reporting period prior to its release to the public;
●
review
    and approve the interim financial statements prior to their release to the public;
●
review
    management's discussion & analysis respecting the interim reporting period prior to its release to the public; and
●
where
    reasonably possible, review and approve all public disclosure, including news releases, containing financial information, prior to
    its release to the public.
4.4
Non-Audit Services
All
non-audit services (being services other than services rendered for the audit and review of the financial statements or services that
are normally provided by the external auditor in connection with statutory and regulatory filings or engagements) which are proposed
to be provided by the external auditors to the Company or any subsidiary of the Company shall be subject to the prior approval of the
audit committee.
Delegation
of Authority
-The audit committee may delegate to one or more independent members of the audit committee the authority to approve
non-audit services, provided any non-audit services approved in this manner must be presented to the audit committee at its next scheduled
meeting.
De-Minimis
Non-Audit Services
- The audit committee may satisfy the requirement for the pre-approval of non-audit services if:
●
the
    aggregate amount of all non-audit services that were not pre-approved is reasonably expected to constitute no more than five per
    cent of the total amount of fees paid by the Company and its subsidiaries to the external auditor during the fiscal year in which
    the services are provided; or
●
the
    services are brought to the attention of the audit committee and approved, prior to the completion of the audit, by the audit committee
    or by one or more of its members to whom authority to grant such approvals has been delegated.
Pre-Approval
Policies and Procedures
- The audit committee may also satisfy the requirement for the pre-approval of non-audit services by adopting
specific policies and procedures for the engagement of non-audit services, if:
●
the
    pre-approval policies and procedures are detailed as to the particular service;
●
the
    audit committee is informed of each non-audit service; and
●
the
    procedures do not include delegation of the audit committee's responsibilities to management.
4.5
Other Responsibilities
The
audit committee shall:
●
establish
    procedures for the receipt, retention and treatment of complaints received by the company regarding accounting, internal accounting
    controls, or auditing matters;
●
establish
    procedures for the confidential, anonymous submission by employees of the company of concerns regarding questionable accounting or
    auditing matters;
55
●
ensure
    that significant findings and recommendations made by management and external auditor are received and discussed on a timely basis;
●
review
    the policies and procedures in effect for considering officers' expenses and perquisites;
●
perform
    other oversight functions as requested by the Board; and
●
review
    and update this Charter and receive approval of changes to this Charter from the Board.
4.6
Reporting Requirements
The
audit committee shall regularly update the Board about committee activities and make appropriate recommendations.
5.
Resources and Authority of the Audit Committee.
The audit committee shall have the resources and the authority appropriate to
discharge its responsibilities, including the authority to:
●
engage
    independent counsel and other advisors as it determines necessary to carry out its duties;
●
set
    and pay the compensation for any advisors employed by the audit committee; and
●
communicate
    directly with the internal and external auditors.
Assessments
Neither
the Company nor the Board of Directors has determined formal means or methods to regularly assess the Board, its committees or the individual
directors with respect to their effectiveness and contributions. Effectiveness is subjectively measured by comparing actual corporate
results with stated objectives. The contributions of an individual director is informally monitored by the other Board members, having
in mind the business and other strengths of the individual and the purpose of originally nominating the individual to the Board.
Differences
between the BCBCA and Nasdaq Requirements
As
a British Columbia corporation listed on Nasdaq, we are not required to comply with certain Nasdaq corporate governance standards. Section
5615(a)(3) of the Nasdaq Stock Market Rules permits Nasdaq to grant exemptions to a foreign private issuer for certain provisions of
the Rule 5600 series, Rule 5250(b)(3) and Rule 5250(d). We are organized under the laws of British Columbia, Canada. We comply with the
applicable laws of Canada, including rules related to corporate governance practices. We are no longer listed on the CSE since our voluntary
delisting became effective March 14, 2024. We have elected to follow British Columbia practices in lieu of the requirements of Nasdaq
Rule 5600 with the exception of those rules which are required to be followed pursuant to the provisions of Nasdaq Rule 5615(a)(3). A
description of the significant ways in which our corporate governance practices differ from those followed by U.S. domestic companies
pursuant to the Nasdaq Stock Market Rules is as follows:
●
Distribution
    of periodic reports to shareholders; proxy solicitation
. As opposed to the Nasdaq Stock Market rules, which require listed
    issuers to make such reports available to shareholders in one of a number of specific manners, Canadian law does not require us to
    distribute periodic reports directly to shareholders, and the generally accepted business practice in Canada is not to distribute
    such reports to shareholders but to make such reports available through a public website. In addition to making such reports available
    on a public website, we currently make our audited financial statements available to our shareholders at our offices and will only
    mail such reports to shareholders upon request.
●
Quorum.
Under applicable Canadian law, a company is entitled to determine in its articles of association the number of shareholders
    and percentage of holdings required for a quorum at a shareholders meeting. Our articles of association provide that a quorum of
    is at least one person who is, or who represents by proxy, two or more shareholders who, in the aggregate, hold at least 5% of the
    issued shares entitled to be voted at the meeting, is required for commencement of business at a general meeting. However, the quorum
    set forth in our articles of association with respect to an adjourned meeting, if no quorum is present within half an hour of the
    time arranged, consists of at least two shareholder present in person or by proxy.
56
●
Nomination
    of our directors
.
With the exception of directors elected by our Board of Directors, our directors are elected by
    an annual meeting of our shareholders to hold office until the next annual meeting following one year from his or her election. The
    nominations for directors, which are presented to our shareholders by our Board of Directors, are generally made by the Board of
    Directors itself, in accordance with the provisions of our articles of association and the Companies Law. Nominations need not be
    made by a nominating committee of our Board of Directors consisting solely of independent directors, as required under the Nasdaq
    Stock Market rules.
●
Compensation
    of officers
.
Canadian law and our articles of association do not require that the independent members of our Board
    of Directors (or a compensation committee composed solely of independent members of our Board of Directors). Instead, compensation
    of executive officers is determined and approved by our compensation committee and our Board of Directors.
●
Independent
    directors
.
Canadian law does not require that a majority of the directors serving on our Board of Directors be "independent,"
    as defined under Nasdaq Listing Rule 5605(a)(2).
●
Audit
    Committee.
We are required, however, to ensure that all members of our Audit Committee are "independent" under
    the applicable Nasdaq and SEC criteria for independence (as we cannot exempt ourselves from compliance with that SEC independence
    requirement, despite our status as a foreign private issuer), and we must also ensure that a majority of the members of our Audit
    Committee are "independent directors" as defined in Canadian Securities Administrators National Instrument 52-110 "
Audit
    Committees
". Furthermore, Canadian law does not require, nor do our independent directors conduct, regularly scheduled
    meetings at which only they are present, which the Nasdaq Stock Market rules otherwise require.
●
Approval
    of Related Party Transactions.
All related party transactions are approved in accordance with the requirements and procedures
    for approval of interested party acts and transactions as set forth in applicable Canadian Securities Laws, which requires the approval
    of shareholders, as may be applicable, for specified transactions.
●
Shareholder
    Approval.
Pursuant to the Nasdaq Stock Market Rules, a company must receive prior shareholder approval for transactions involving:
    (1) the sale, issuance or potential issuance by a listed company of its common stock (or securities convertible into or exercisable
    for its common stock) (i) at a price less than the greater of book value or market value, and (ii) which together with sales by officers,
    directors, or substantial stockholders, is equal to 20% or more of the company's shares of common stock or 20% or more of the
    voting power outstanding before the issuance; or (2) the sale, issuance or potential issuance by a listed company of common stock
    (or securities convertible into or exercisable common stock) (i) at a price less than the greater of book value or market value,
    and (ii) is equal to 20% or more of the company's shares of common stock or 20% or more of the voting power outstanding before
    the issuance. Under applicable Canadian law, a company is not required to seek shareholder approval for any such transactions.
D.
EMPLOYEES
As
of December 31, 2023, we had seven employees.
E.
SHARE OWNERSHIP.
See
below under Item 7.
57
F.
DISCLOSURE OF A REGISTRANT'S ACTION TO RECOVER ERRONEOUSLY
AWARDED COMPENSATION.
Not
applicable.
ITEM
7.
MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS
A.
Major Shareholders.
The
following table sets forth information with respect to the beneficial ownership of our ordinary Common Shares as of March 31, 2024 by:
●
each
    person or entity known by us to own beneficially 5% or more of our outstanding Common Shares;
●
each
    of our directors and executive officers individually; and
●
all
    of our directors and executive officers as a group.
We are unaware of any person or entity owning beneficially 5% or more of
our outstanding Common Shares.
The
beneficial ownership of our Common Shares is determined in accordance with the rules of the SEC and generally includes any shares over
which a person exercises sole or shared voting or investment power, or the right to receive the economic benefit of ownership. For purposes
of the table below, we deem Common Shares issuable pursuant to options that are currently exercisable or exercisable within 60 days of
April 1, 2024 to be outstanding and to be beneficially owned by the person holding the options for the purposes of computing the percentage
ownership of that person, but we do not treat them as outstanding for the purpose of computing the percentage ownership of any other
person. Percentage of shares beneficially owned before this offering is based on 4,222,279 Common Shares issued and outstanding as of
April 1, 2024. All numbers have been updated for the 1:190 reverse stock split that was effectuated on March 22, 2024.
Unless
otherwise noted below, the address of each shareholder, director and executive officer is c/o the Company, 2264E 11
th
Avenue
Vancouver, British Columbia A1 V5N1Z6.
Common
    Shares Beneficially Owned (1)(2)
Percentage
Directors and Officers
Marcel (Moti) Maram
21,534
*
Avner Tal
21,534
*
Yftah Ben Yaackov
43,077
1
%
Gabi Kabazo
722
*
Stefania Szabo
165
*
Harold Wolkin
996
*
Carmel Zigdon
41,684
1
%
Niv Shirazi
-
-
Mor Bzizinsky
-
-
-
-
All officers and directors as a group (7 persons)
129,712
3.1
%
*
Less
    than 1%
(1)
Unless
    otherwise indicated, the persons named have sole ownership, voting and investment power with respect to their stock, subject to
    applicable laws relative to rights of spouses. Percentage ownership is based on 4,222,279 common shares outstanding as of the date of filing of this Annual Report.
(2)
Adjusted to reflect one (1) for one hundred ninety (190) reverse stock
split in March 2024.
58
B.
RELATED
                                            PARTY TRANSACTIONS
During
the fiscal year ended December 31, 2023, the Company paid management, consulting and director fees in the aggregate amount of $1,874,710
to its President (Mr. Maram), CEO (Mr. Ben Yaackov), CFO (Mr. Kabazo), CTO (Mr. Tal) and three directors (Mr. Wolkin, Mr. Shirazi and
Mrs. Szabo). During the same period in 2022 the Company paid $1,502,993 to its President (Mr. Maram), CEO (Mr. Ben Yaackov), CFO (Mr.
Kabazo), CTO (Mr. Tal) and three directors (Mr. Wolkin, Mr. Shirazi and Mrs. Szabo).
As
at December 31, 2023, $843 was owed from a shareholder of the Company (Miss Dalia Bzizinsky) (December 31, 2022– $1,002).
As
at December 31, 2023, $450,048 was owed to directors of the Company for management, consulting and director fees (Mr. Ben Yaackov, Mr.
Kabazo, Mr. Wolkin and Mrs. Szabo) (December 31, 2022– $37,094).
On
April 27, 2023, the Company granted 10,000 stock options (53 stock options post reverse split) to a director (Mr. Shirazi), which
options are exercisable for 5 years, at an exercise price of $3.82 per share.
On
April 27, 2023, the Company granted 43,847 RSU's (231 RSU's post reverse split) to two directors (Mr. Wolkin and Mrs.
Szabo). The RSUs will vest over one year.
On
August 8, 2023, the Company granted 90,000 stock options (474 stock options post reverse split) to three directors (Mr. Wolkin, Mrs.
Szabo and Mr. Shirazi), which options are exercisable for 5 years, at an exercise price of $1.93 per share.
On
August 8, 2023, the Company granted 27,819 RSU's (146 RSU's post reverse split) to two directors (Mr. Wolkin and Mrs.
Szabo). The RSUs will vest over one year.
On
December 31, 2023, the Company granted 73,529 RSU's (387 RSU's post reverse split) to its CFO (Mr. Kabazo).
All
the above transactions were measured at fair value, Compensation to Officers and Directors is determined by the compensation committee
and is effective until the next compensation meeting, usually on April of each year.
C.
INTERESTS
    OF EXPERTS AND COUNSEL
Not
Applicable.
ITEM
    8
FINANCIAL
    INFORMATION
A.
CONSOLIDATED
    STATEMENTS AND OTHER FINANCIAL INFORMATION
The
financial statements required as part of this Annual Report are filed under Item 18 of this Annual Report.
Litigation
There
are no pending legal proceedings to which we or our subsidiary is a party or of which any of our property is the subject. There are no
legal proceedings to which any of the directors, officers or affiliates or any associate of any such directors, officers or affiliates
of either our company or our subsidiary is a party or has a material interest adverse to us.
59
Dividends
We
have not paid any dividends on our common stock during the past five years. We do not intend to pay dividends on shares of common stock
in the foreseeable future as we anticipate that our cash resources will be used to finance growth.
B.
SIGNIFICANT
    CHANGES
There
have been no significant changes that have occurred since the date of the financial statements included with this Annual Report except
as disclosed in this Annual Report.
ITEM
    9
THE
    OFFER AND LISTING
A.
Offer
    And Listing Details
Our
Common Shares are currently traded on the Nasdaq Capital Market under the symbols "BCAN."
B.
Plan
    of Distribution
Not
Applicable.
C.
Markets
See
Item 9.A.
D
.
Selling
    Shareholders
Not
Applicable.
E.
Dilution
Not
Applicable.
F.
Expenses
    of the Issue
Not
Applicable.
ITEM
    10
ADDITIONAL
    INFORMATION
A.
Share
    Capital
Our
authorized capital consists of an unlimited number of common shares, without par value. As of April 1, 2024, there are 3,245,069
common shares issued and outstanding. That number reflects the Reverse Split.
Our
common shares entitle the holder to: (i) vote at all meetings of our shareholders except meetings at which only holders of specified
classes of shares are entitled to vote, having one vote per common share, (ii) receive dividends at the discretion of our board of directors;
and (iii) receive our remaining property on liquidation, dissolution or winding up. All of our common shares rank equally for the payment
of any dividends and distributions in the event of a windup.
60
None
of our shares are held by us or on behalf of us. A summary of our outstanding shares and derivative securities (convertible or exercisable
into common shares) is as follows
:
Common
Shares
Issued & Outstanding as at April 1, 2024
4,222,279
Convertible
    Securities
Exercise
    Price
Expiry
    Date
Stock
    Options
$
155.8
March
    29, 2026
790
Stock
    Options
US$
100.7
January
    16, 2029
3,421
RSUs
-
3,641
Warrants
US$
98.8
December
    21, 2028
15,182
Series
    A Warrants
US$
1.36
September
    14, 2026
3,476,504
Series
    B Warrants
US$
1.36
March
    14, 2029
20,046,570
Fully
    Diluted Share Capital
27,768,387
B.
Memorandum
    and Articles of Association
Incorporation
We
are amalgamated on March 29, 2021, under the British Columbia Business Corporations Act (BCBCA). Our British Columbia incorporation number
is BC1296808.
Objects
and Purposes of Our Company
Our
articles do not contain a description of our objects and purposes.
Voting
on Proposals. Arrangements, Contracts or Compensation by Directors
Other
than as disclosed below, our articles do not restrict directors' power to (a) vote on a proposal, arrangement or contract in which
the directors are materially interested or (b) to vote compensation to themselves or any other members of their body in the absence of
an independent quorum.
The
BCBCA does, however, contain restrictions in this regard. It provides that a director who holds a disclosable interest in a contract
or transaction into which we have entered or proposes to enter is not entitled to vote on any directors' resolution to approve
that contract or transaction, unless all the directors have a disclosable interest in that contract or transaction, in which case any
or all of those directors may vote on such resolution. A director who holds a disclosable interest in a contract or transaction into
which we have entered or proposes to enter and who is present at the meeting of directors at which the contract or transaction is considered
for approval may be counted in the quorum at the meeting whether or not the director votes on any or all of the resolutions considered
at the meeting. A director or senior officer generally holds a disclosable interest in a contract or transaction if (a) the contract
or transaction is material to our company; (b) we have entered, or proposed to enter, into the contract or transaction, and (c) either
(i) the director or senior officer has a material interest in the contract or transaction or (ii) the director or senior officer is a
director or senior officer of, or has a material interest in, a person who has a material interest in the contract or transaction.
61
Borrowing
Powers of Directors
Our
articles provide that we, if authorized by our directors, may:
●
borrow
    money in the manner and amount, on the security, from the sources and on the terms and conditions that they consider appropriate;
●
issue
    bonds, debentures and other debt obligations either outright or as security for any liability or obligation of our company or any
    other person and at such discounts or premiums and on such other terms as they consider appropriate;
●
guarantee
    the repayment of money by any other person or the performance of any obligation of any other person; and
●
mortgage,
    charge, whether by way of specific or floating charge, grant a security interest in, or give other security on, the whole or any
    part of the present and future assets and undertaking of our company.
Qualifications
of Directors
Under
our articles, a director is not required to hold a share in the capital of the Company as qualification for his or her office but must
be qualified as required by the BCBCA to become, act or continue to act as a director. Our articles contain no provisions regarding retirement
or non-retirement of directors under an age limit requirement.
Meetings
Each
director holds office until our next annual general meeting or until his office is earlier vacated in accordance with our articles or
with the provisions of the BCBCA. A director appointed or elected to fill a vacancy on our board also holds office until our next annual
general meeting.
Our
articles and the BCBCA provide that our annual meetings of shareholders must be held at least once in each calendar year and not more
than 15 months after the last annual general meeting at such time and place as our Board may determine. Our directors may, at any time,
call a meeting of our shareholders.
Under
our articles, the quorum for the transaction of business at a meeting of our shareholders is two persons who are, present in person or
represent by proxy, shareholders holding, in the aggregate, at least five percent of the issued shares entitled to be voted at the meeting.
Change
in Control
There
are no provisions in our articles or in the BCBCA that would have the effect of delaying, deferring or preventing a change in control
of our company, and that would operate only with respect to a merger, acquisition or corporate restructuring involving our Company or
our subsidiaries.
Ownership
Threshold
Our
articles or the BCBCA do not contain any provisions governing the ownership threshold above which shareholder ownership must be disclosed.
Securities legislation in Canada, however, requires that we disclose in our information circular for our annual general meeting, holders
who beneficially own more than 10% of our issued and outstanding shares. Most state corporation statutes do not contain provisions governing
the threshold above which shareholder ownership must be disclosed. Upon the effectiveness of this Annual Report, we expect that the United
States federal securities laws will require us to disclose, in our annual report on Form 20-F, holders who own 5% or more of our issued
and outstanding shares.
C
Material Contracts
We
have not entered into any material contracts other than in the ordinary course of business and other than those described in Item 4.
"Information on Our Company," or elsewhere in this Annual Report.
62
D.
Exchange
    Controls
There
are no governmental laws, decrees, regulations or other legislation, including foreign exchange controls, in Canada which may affect
the export or import of capital or that may affect the remittance of dividends, interest or other payments to non-resident holders of
the Company's securities. Any remittances of dividends to United States residents, however, are subject to a withholding tax pursuant
to the Income Tax Act (Canada) and the Canada-U.S. Income Tax Convention (1980), each as amended. Remittances of interest to U.S. residents
entitled to the benefits of such Convention are generally not subject to withholding taxes except in limited circumstances involving
participating interest payments. Certain other types of remittances, such as royalties paid to U.S. residents, may be subject to a withholding
tax depending on all of the circumstances.
E
.
Taxation
Certain
Canadian Federal Income Tax Considerations
The
following is a general summary of the principal Canadian federal income tax considerations under the Tax Act generally applicable to
purchasers who acquire common shares pursuant to this offering and who, for the purposes of the Tax Act and at all relevant times, beneficially
own such common shares as capital property and deal at arm's length and are not affiliated with us and the underwriter (each a
"Holder"). Common shares will generally be considered to be capital property to a Holder unless such common shares are held
by such Holder in the course of carrying on a business, or were acquired by such Holder in a transaction or transactions considered to
be an adventure in the nature of trade.
This
summary does not apply to a purchaser of common shares (i) that is a "financial institution", as defined in the Tax Act for
purposes of the mark-to-market rules; (ii) an interest in which is or would constitute a "tax shelter investment" as defined
in the Tax Act; (iii) that is a "specified financial institution" as defined in the Tax Act; (iv) that reports its Canadian
tax results in a currency other than the Canadian currency; or (v) that has or will enter into a "synthetic disposition arrangement"
or a "derivative forward agreement", as those terms are defined in the Tax Act, in respect of common shares pursuant to this
offering. All such purchasers should consult their own tax advisors with respect to an investment in common shares. Additional considerations,
not discussed herein, may be applicable to a Holder that is a corporate resident in Canada, and is, or becomes as part of a transaction
or event or series of transactions or events that includes the acquisition of the common shares, controlled by a non-resident corporation
for purposes of the "foreign affiliate dumping" rules in section 212.3 of the Tax Act. Such Holders should consult their
tax advisors with respect to the consequences of acquiring common shares.
This
summary is based on the current provisions of the Tax Act and the regulations thereunder, counsel's understanding of the current
published administrative practices and assessing policies of the Canada Revenue Agency (the "CRA"), and all specific proposals
to amend the Tax Act and the regulations thereunder announced by the Minister of Finance (Canada) prior to the date hereof ("Tax
Proposals"). This summary assumes that the Tax Proposals will be enacted in their current form and does not otherwise take into
account or anticipate any changes in the law or in the administrative practices and assessing policies of the CRA, whether by judicial,
governmental or legislative decisions or action, and whether prospective or retroactive in effect, nor does it take into account tax
legislation or considerations of any province or territory of Canada or any jurisdiction other than Canada. No assurances can be given
that the Tax Proposals will be enacted in the form proposed or at all.
63
The
summary is of a general nature only, is not exhaustive of all income tax considerations, and is not intended to be, and should not be
construed to be, legal or tax advice to any particular Holder of the common shares and no representation with respect to the Canadian
tax consequences to any particular Holder is made. The relevant tax considerations applicable to the acquiring, holding and disposing
of common shares pursuant to this offering may vary according to the status of the purchaser, the jurisdiction in which the purchaser
resides or carries on business and the purchaser's own particular circumstances. Accordingly, holders should consult with their
own tax advisors with respect to the income tax consequences to them of acquiring, holding or disposing of the common shares.
Residents
of Canada
The
following portion of the summary is applicable to a Holder who at all relevant times is resident or deemed to be resident in Canada for
the purposes of the Tax Act and any applicable tax treaty or convention (a "Canadian Holder"). Certain Canadian Holders to
whom common shares might not constitute capital property may make the irrevocable election provided by subsection 39(4) of the Tax Act,
in qualifying circumstances, to have the common shares and every other "Canadian security" (as defined in the Tax Act) owned
by such Canadian Holder in the taxation year of the election and in all subsequent taxation years deemed to be capital property to the
Holder. Canadian Holders should consult their own tax advisors for advice as to whether an election under subsection 39(4) of the Tax
Act is available and/or advisable in their particular circumstances.
Dividends
A
Canadian Holder will be required to include in computing such Canadian Holder's income for a taxation year the amount of any taxable
dividends (including deemed dividends) received on common shares. In the case of a Canadian Holder who is an individual (other than certain
trusts) such dividends will be subject to the gross-up and dividend tax credit rules applicable to taxable dividends received by an individual
from taxable Canadian corporations, including the enhanced gross-up and dividend tax credit for "eligible dividends" properly
designated as such by us. There may be restrictions on the ability of the Company to so designate any dividend as an eligible dividend,
and the Company has made no commitments in this regard. Taxable dividends received by such Canadian Holder may give rise to alternative
minimum tax under the Tax Act.
In
the case of a Canadian Holder that is a corporation, the amount of any taxable dividends (including deemed dividends) received on common
shares that is included in its income will generally be deductible in computing such Canadian Holder's taxable income for that
taxation year. A Canadian Holder that is a "private corporation" (as defined in the Tax Act) or any other corporation resident
in Canada and controlled, whether by reason of a beneficial interest in one or more trusts or otherwise, by or for the benefit of an
individual (other than a trust) or a related group of individuals (other than trusts), may be liable to pay a 33
1
⁄
3
%
refundable tax under Part IV of the Tax Act on dividends received on the common shares to the extent that such dividends are deductible
in computing the Canadian Holder's taxable income for the taxation year.
Disposition
of Common Shares
A
Canadian Holder who disposes of or is deemed to have disposed of a common share (except to the Company) will generally realize a capital
gain (or capital loss) equal to the amount by which such Canadian Holder's proceeds of disposition in respect of the common share
exceeds (or is exceeded by) the aggregate of the adjusted cost base of such common share to the Canadian Holder and any reasonable expenses
associated with the disposition. The cost to a Canadian Holder of a common share acquired pursuant to this offering generally will be
averaged with the adjusted cost base of any other common shares owned by such Canadian Holder as capital property for the purposes of
determining the adjusted cost base of each such common share to such Canadian Holder.
A
Canadian Holder will generally be required to include in computing such Canadian Holder's income for a taxation year of a disposition,
one-half of the amount of any capital gain (a "taxable capital gain") realized in such taxation year, and subject to and
in accordance with the provisions of the Tax Act, will generally be required to deduct one-half of the amount of any capital loss incurred
by a Canadian Holder (an "allowable capital loss") against taxable capital gains realized by the Canadian Holder in the taxation
year. Allowable capital losses in excess of taxable capital gains realized in a taxation year may generally be deducted by the Canadian
Holder against taxable capital gains realized in any of the three preceding taxation years or any subsequent taxation year, subject to
detailed rules contained in the Tax Act in this regard. Capital gains realized by a Holder who is an individual (other than certain trusts)
may be subject to alternative minimum tax.
The
amount of any capital loss realized on the disposition or deemed disposition of a common share by a Canadian Holder that is a corporation
may, in certain circumstances, be reduced by the amount of dividends previously received or deemed to have been received by the Canadian
Holder on such common share to the extent and in the circumstances prescribed by the Tax Act. Similar rules may apply to a corporation
that is a member of a partnership or beneficiary of a trust that owns common shares or that is itself a member of a partnership or a
beneficiary of a trust that owns common shares.
A
Canadian Holder that is, throughout the relevant taxation year, a "Canadian-controlled private corporation" (as defined in
the Tax Act) may be liable to pay an additional refundable tax of 6
2
⁄
3
% on its "aggregate investment
income" for the taxation year, which is defined to include an amount in respect of taxable capital gains.
64
Non-Resident
Holders
The
following portion of the summary is applicable to a Holder that, at all relevant times for the purposes of the Tax Act and any applicable
tax treaty: (i) is not (and is not deemed to be) a resident in Canada, (ii) does not use or hold (and will not use or hold) and is not
deemed to use or hold the common shares in, or in the course of, carrying on a business in Canada, and (iii) does not carry on an insurance
business in Canada and elsewhere and (iv) is not an "authorized foreign bank" as defined in the Tax Act (a "Non-Canadian
Holder").
This
summary does not apply to a Non-Canadian Holder that is subject to the proposed "treaty shopping" rule proposed in the 2014
Canadian Federal Budget released on February 11, 2014. Non-Canadian Holders should consult their own tax advisors with respect to the
potential application of these rules to their particular circumstance.
Dividends
Dividends
paid or credited (or deemed to be paid or credited) on the common shares to a Non-Canadian Holder will generally be subject to withholding
tax under the Tax Act at a rate of 25%, subject to a reduction under the provisions of an applicable tax treaty. For Non-Canadian Holders
who are resident in the United States for purposes of and entitled to the benefits of the Canada-U.S. Tax Treaty, and are the beneficial
owner of such dividends on the common shares (a "U.S. Holder"), the Canadian withholding tax will generally be reduced to
the rate of 15%. This rate is further reduced to 5% in the case of such U.S. Holder that is a company for purposes of the Canada-U.S.
Treaty that owns at least 10% of our issued and outstanding voting shares at the time the dividend is paid or deemed to be paid. In addition,
under the Canada United States Income Tax Convention (1980) as amended (the "Canada-U.S. Treaty"), dividends may be exempt
from Canadian withholding tax if paid to certain U.S. Holders that are qualifying religious, scientific, literary, educational or charitable
tax-exempt organizations and qualifying trusts, companies, organizations or other arrangements operated exclusively to administer or
provide pension, retirement or employee benefits that are exempt from tax in the U.S. and that have complied with specific administrative
procedures.
Disposition
of Common Shares
A
Non-Canadian Holder will not be subject to tax under the Tax Act in respect of a capital gain realized upon the disposition of common
shares unless the common shares are "taxable Canadian property" (as defined in the Tax Act) to the Non-Canadian Holder, and
the gain is not otherwise exempt from tax in Canada pursuant to the terms of an applicable tax treaty. Provided the common shares are
listed on a designated stock exchange (which currently includes the Toronto Stock Exchange ("TSX")) at the time of disposition,
the common shares generally will not constitute taxable Canadian property to a Non- Canadian Holder unless at any time during the 60
months immediately preceding the disposition, (i) (a) the Non-Canadian Holder, (b) persons with whom the Non-Canadian Holder does not
deal at arm's length, and (c) partnerships in which the Non-Canadian Holder or persons referred to in (b) hold a membership interest
directly or indirectly through one or more partnerships, individually or collectively owned at least 25% of the issued shares of any
class or series of our capital stock and (ii) more than 50% of the fair market value of the common stock of the Company was derived directly
or indirectly from one or any combination of real or immoveable property situated in Canada, "Canadian resource properties"
(as defined in the Tax Act), "timber resource properties" (as defined in the Tax Act) or an option, interest or right in
such property, whether or not such property exists. For a U.S. Holder, even if the common shares are taxable Canadian property, no Canadian
taxes will generally be payable on a capital gain realized on the disposition of the common shares unless the value of the common shares
is derived principally from real property situated in Canada.
In
the event the common shares are (or are deemed to be) taxable Canadian property to a Non-Canadian Holder and a capital gain realized
on the disposition of such common shares is not exempt from tax under the Tax Act by virtue of the terms of an applicable tax treaty,
such Non-Resident Holder will realize a capital gain (or capital loss) generally in the circumstances and computed in the manner described
above under "Certain Canadian Federal Income Tax Considerations for Canadian Holders—Disposition of Common Shares".
A Non-Canadian Holder whose common shares are taxable Canadian property may be required to file a Canadian income tax return reporting
the disposition of such common shares. Non-Canadian Holders whose common shares are taxable Canadian property shouldonsult their own
tax advisors for advice having regard to their particular circumstances.
65
Eligibility
for Investment
Based
on the current provisions of the Tax Act and the regulations (the "Regulations") thereunder, provided that the Company's
common stock is listed on a "designated stock exchange", as defined in the Tax Act (which currently includes the Toronto
Stock Exchange), on the closing date, common stock acquired under this prospectus will be on that date a "qualified investment"
under the Tax Act and the Regulations for a trust governed by a "registered retirement savings plan" ("RRSP"),
a "registered retirement income fund" ("RRIF"), a "tax-free savings account" ("TFSA"),
a "registered education savings plan", a "deferred profit sharing plan" or a "registered disability savings
plan" (as those terms are defined in the Tax Act).
Notwithstanding
that a common share may be a qualified investment for a TFSA, RRSP or RRIF (a "Registered Plan"), if the common share is
a "prohibited investment" within the meaning of the Tax Act for a Registered Plan, the holder or annuitant of the Registered
Plan, as the case may be, will be subject to penalty taxes as set out in the Tax Act. A common share will generally not be a "prohibited
investment" for a Registered Plan if the holder or annuitant, as the case may be, (i) deals at arm's length with the company
for the purposes of the Tax Act, and (ii) does not have a "significant interest" (as defined in the Tax Act) in the company.
In addition, a common share will not be a "prohibited investment" if the common share is "excluded property"
as defined in the Tax Act for a Registered Plan.
Purchasers
of the common shares should consult their own tax advisers with respect to whether common shares would be prohibited investments having
regard to their particular circumstances.
Certain
United States Federal Income Tax Considerations
The
following is a general summary of certain material U.S. federal income tax considerations applicable to a U.S. Holder (as defined below)
arising from and relating to the acquisition, ownership, and disposition of our common shares. Except where noted, this summary deals
only with common stock that is held as a capital asset by a U.S. Holder.
This
summary is for general information purposes only and does not purport to be a complete analysis or listing of all potential U.S. federal
income tax consequences that may apply to a U.S. Holder as a result of the acquisition, ownership, and disposition of our common shares.
In addition, this summary does not take into account the individual facts and circumstances of any particular U.S. Holder that may affect
the U.S. federal income tax consequences of the acquisition, ownership, and disposition of common shares. In addition, taxes other than
federal income taxes, such as foreign (in addition to Canadian as discussed above in "Certain Canadian Federal Income Tax Consequences"),
state and local taxes, and federal estate and gift taxes, may affect U.S. Holder's acquisition, ownership and disposition of our
common shares.
This
summary is not intended to be, and should not be construed as, legal or U.S. federal income tax advice with respect to any U.S. Holder.
Each U.S. Holder should consult, and must rely upon, its own tax advisor regarding the U.S. federal income, U.S. state and local, and
foreign tax consequences of the acquisition, ownership, and disposition of our common shares with specific reference to its own tax situation.
SCOPE
OF THIS SUMMARY
Authorities
This
summary is based on the Internal Revenue Code of 1986, as amended (the "Code"), Treasury regulations ("Regulations")
(whether final, temporary, or proposed), published rulings of the Internal Revenue Service (the "IRS"), published administrative
positions of the IRS, the Treaty and U.S. court decisions that are applicable and, in each case, as in effect and available, as of the
date of this prospectus. Any of the authorities on which this summary is based could be changed in a material and adverse manner at any
time, and any such change could be applied on a retroactive basis. This summary does not discuss the potential effects, whether adverse
or beneficial, of any proposed legislation that, if enacted, could be applied on a retroactive basis. The authorities on which this summary
is based are subject to various interpretations. No rulings have been or will be sought from the IRS with respect to the transactions
described herein. Accordingly, there can be no assurance that the IRS will not challenge the views expressed herein or that a court will
not sustain such a challenge.
66
For
purposes of this summary, a "U.S. Holder" is a beneficial owner of our common shares that, for U.S. federal income tax purposes,
is (a) an individual who is a citizen or resident of the U.S., (b) a corporation, or any other entity classified as a corporation for
U.S. federal income tax purposes, that is created or organized in or under the laws of the U.S., any state in the U.S., or the District
of Columbia, (c) an estate if the income of such estate is subject to U.S. federal income tax regardless of the source of such income,
or (d) a trust if (i) such trust has validly elected to be treated as a U.S. person for U.S. federal income tax purposes or (ii) a U.S.
court is able to exercise primary supervision over the administration of such trust and one or more U.S. persons have the authority to
control all substantial decisions of such trust.
Non-U.S.
Holders
For
purposes of this summary, a "non-U.S. Holder" is a beneficial owner of common shares other than a U.S. Holder. This summary
does not address the U.S. federal income tax consequences of the acquisition, ownership, and disposition of our common shares by non-U.S.
Holders. Accordingly, a non-U.S. Holder should consult, and must rely upon, its own tax advisor regarding the U.S. federal income, U.S.
state and local, and foreign tax consequences (including the potential application of and operation of any income tax treaties) of the
acquisition, ownership, and disposition of our common shares.
U.S.
Holders Subject to Special U.S. Federal Income Tax Rules Not Addressed
This
summary is general and does not address the U.S. federal income tax consequences of the acquisition, ownership, and disposition of our
common shares by U.S. Holders that are subject to special provisions under the Code, including, but not limited to:
●
Tax
    consequences to holders of common shares that are tax-exempt organizations, or qualified retirement plans, individual retirement
    accounts or other tax-deferred accounts;
●
Tax
    consequences to holders of common shares that are dealers in securities or currencies or holders that are traders in securities that
    elect to apply a mark-to-market accounting method, financial institutions, insurance companies, real estate investment trusts, or
    regulated investment companies;
●
Tax
    consequences to holders of common shares that have a "functional currency" other than the U.S. dollar;
●
Tax
    consequences to holders of common shares that are liable for the alternative minimum tax under the Code;
●
Tax
    consequences to persons holding the common shares as part of a straddle, hedging transaction, conversion transaction, constructive
    sale, or other arrangement involving more than one position;
●
Holders
    that acquired our common shares in connection with the exercise of employee stock options or otherwise as compensation for services;
●
Tax
    consequences to holders of common shares that are held other than as a capital asset within the meaning of Section 1221 of the Code;
    or
●
Holders
    of common shares that own (directly, indirectly, or constructively) 10 percent or more of the total combined voting power of all
    classes of our shares entitled to vote.
67
U.S.
Holders that are subject to special provisions under the Code, including U.S. Holders described immediately above, should consult, and
must rely upon, their own tax advisors regarding the U.S. federal income tax consequences of the acquisition, ownership, and disposition
of our common shares.
If
an entity that is classified as a partnership for U.S. federal income tax purposes holds our common shares, the U.S. federal income tax
consequences of the acquisition, ownership, and disposition of our common shares to such partnership and the partners of such partnership
generally will depend on the activities of the partnership and the status of such partners. Partners of entities that are classified
as partnerships for U.S. federal income tax purposes should consult, and must rely upon, their own tax advisors regarding the U.S. federal
income tax consequences of the acquisition, ownership, and disposition of our common shares.
Tax
Consequences Other than U.S. Federal Income Tax Consequences Not Addressed
This
summary does not address the U.S. state and local, U.S. federal estate and gift, or foreign tax consequences to U.S. Holders of the acquisition,
ownership, and disposition of our common shares. Each U.S. Holder should consult, and must rely upon, its own tax advisor regarding the
U.S. state and local, U.S. federal estate and gift, and foreign tax consequences of the acquisition, ownership, and disposition of our
common shares. (See, however, "Certain Canadian Federal Income Tax Consequences).
If
you are considering the purchase of the common shares, you should consult, and must rely upon, your own tax advisors concerning the particular
U.S. federal income tax consequences to you of the purchase, ownership and disposition of the common shares, as well as the consequences
to you arising under the laws of any other taxing jurisdiction.
U.S.
Federal Income Tax Consequences of the Acquisition, Ownership, and Disposition of Common Shares
Distributions
on Common Shares
General
Taxation of Distributions
Subject
to the "passive foreign investment company", or PFIC, rules discussed below, a U.S. Holder that receives a distribution,
including a constructive distribution, with respect to our common shares will be required to include the amount of such distribution
in gross income as a dividend (without reduction for any Canadian income tax withheld from such distribution) to the extent of our current
or accumulated "earnings and profits." To the extent that a distribution exceeds our current and accumulated "earnings
and profits," such distribution will be treated (a) first, as a tax-free return of capital to the extent of a U.S. Holder's
tax basis in the common shares and, (b) thereafter, as gain from the sale or exchange of such common shares. (See "Disposition
of common shares" below). Dividends received on the common shares generally will not be eligible for the "dividends received
deduction".
Reduced
Tax Rates for Certain Dividends
A
dividend paid by us generally will be taxed at the preferential tax rates applicable to long-term capital gains if (a) we are a "qualified
foreign corporation" (as defined below), (b) the U.S. Holder receiving such dividend is an individual, estate, or trust, and (c)
such dividend is paid on common shares that have been held by such U.S. Holder for at least 61 days during the 121-day period beginning
60 days before the "ex-dividend date."
We
generally will be a "qualified foreign corporation" under Section 1(h)(11) of the Code (a QFC) if (a) we were incorporated
in a possession of the U.S., (b) we are eligible for the benefits of the Treaty, or (c) the common shares are readily tradable on an
established securities market in the U.S. However, even if we satisfy one or more of such requirements, we will not be treated as a QFC
if we are a PFIC for the taxable year during which we pay a dividend or for the preceding taxable year.
As
discussed herein, we believe that we were a PFIC for previous taxable years, expect that we will be a PFIC for the current taxable year
and may be a PFIC in subsequent taxable years. (See "Passive Foreign Investment Company" below). Accordingly, we do not expect
to be a QFC for the current taxable year and may not be a QFC in subsequent taxable years.
68
Distributions
Paid in Foreign Currency
The
amount of a distribution received on the common shares in foreign currency generally will be equal to the U.S. dollar value of such distribution
based on the exchange rate applicable on the date of receipt. A U.S. Holder that does not convert foreign currency received as a distribution
into U.S. dollars on the date of receipt generally will have a tax basis in such foreign currency equal to the U.S. dollar value of such
foreign currency on the date of receipt. Such a U.S. Holder generally will recognize ordinary income or loss on the subsequent sale or
other taxable disposition of such foreign currency (including an exchange for U.S. dollars).
Disposition
of Common Shares
A
U.S. Holder will recognize gain or loss on the sale or other taxable disposition of our common shares in an amount equal to the difference,
if any, between (a) the amount of cash plus the fair market value of any property received and (b) such U.S. Holder's adjusted
tax basis in the common shares sold or otherwise disposed of. Subject to the PFIC rules discussed below, any such gain or loss generally
will be capital gain or loss, which will be long-term capital gain or loss if the common shares are held for more than one year.
Preferential
tax rates apply to long-term capital gains of a U.S. Holder that is an individual, estate, or trust. Deductions for capital losses are
subject to significant limitations under the Code.
Foreign
Tax Deduction or Credit
A
U.S. Holder that pays (whether directly or through withholding) Canadian income tax with respect to dividends received on our common
shares generally will be entitled, at the election of such U.S. Holder, to receive either a deduction or a credit for such Canadian income
tax paid. Generally, a credit will reduce a U.S. Holder's U.S. federal income tax liability on a dollar-for-dollar basis, whereas
a deduction will reduce a U.S. Holder's income subject to U.S. federal income tax. This election is made on a year-by-year basis
and applies to all foreign taxes paid (whether directly or through withholding) by a U.S. Holder during a taxable year.
Complex
limitations apply to the foreign tax credit, including the general limitation that the credit cannot exceed the proportionate share of
a U.S. Holder's U.S. federal income tax liability that such U.S. Holder's "foreign source" taxable income bears
to such U.S. Holder's worldwide taxable income. In applying this limitation, a U.S. Holder's various items of income and
deduction must be classified, under complex rules, as either "foreign source" or "U.S. source." In addition,
this limitation is calculated separately with respect to specific categories of income (including "passive income," "general
income," and certain other categories of income). Gain or loss recognized by a U.S. Holder on the sale or other taxable disposition
of common shares and foreign currency gains generally will be treated as "U.S. source" for purposes of applying the foreign
tax credit rules.
Dividends
received on the common shares generally will be treated as "foreign source" and generally will be categorized as "passive
income" or, in the case of certain U.S. Holders, "general income" for purposes of applying the foreign tax credit rules.
The foreign tax credit rules are complex, and each U.S. Holder should consult, and must rely upon, its own tax advisor regarding the
foreign tax credit rules.
Information
Reporting; Backup Withholding Tax
Generally,
information reporting requirements will apply to all payments made within the United States or by a U.S. payor or U.S. middleman, of
dividends on, or proceeds arising from the sale or other taxable disposition of our common shares, unless you are an exempt recipient,
such as a corporation. Additionally, if you fail to provide your taxpayer identification number, or in the case of dividend payments,
fail either to report in full dividend income or to make certain certifications, you may be subject to backup withholding at the rate
of 28 percent.
Any
amounts withheld under the backup withholding rules will be allowed as a refund or a credit against your U.S. federal income tax liability
provided the required information is timely furnished to the IRS. Each U.S. Holder should consult with and rely upon its own tax advisor
regarding the information reporting and backup withholding tax rules.
69
Medicare
Tax
For
taxable years beginning after December 31, 2012, a U.S. Holder that is an individual or estate, or a trust that does not fall into a
special class of trusts that is exempt from such tax, will be subject to a 3.8% tax (the "Medicare Tax") on the lesser of
(a) the U.S. Holder's "net investment income" in the case of individuals, and the "undistributed net investment
income" in the case of estates and trusts, for the relevant taxable year, and (b) the excess of the U.S. Holder's modified
adjusted gross income for the taxable year over a certain threshold (which in the case of individuals will be between $125,000 and $250,000,
depending on the individual's circumstances). A U.S. Holder's net investment income will generally include its income from
dividends, interest, rents, royalties and annuities and its net gains from the disposition of the common stock, unless such interest
income or net gains are derived in the ordinary course of the conduct of a trade or business (other than a trade or business that consists
of certain passive or trading activities). See the discussion below under "Passive Foreign Investment Company" regarding
application of Medicare Tax to PFICs. If you are a U.S. Holder that is an individual, estate or trust, you should consult with, and must
rely upon, your tax advisors regarding the applicability of the Medicare tax to your income and gains in respect of your investment in
our common stock.
Foreign
Asset Reporting
Certain
U.S. Holders who are individuals (and under proposed regulations, certain entities) may be required to report information relating to
an interest in our ordinary shares, subject to certain exceptions (including an exception for shares held in accounts maintained by U.S.
financial institutions). U.S. Holders are urged to consult with, and must rely upon, their tax advisors regarding their information reporting
obligations, if any, with respect to their ownership and disposition of our ordinary shares.
Passive
Foreign Investment Company
We
generally will be a PFIC under Section 1297(a) of the Code if, for a taxable year, (a) 75 percent or more of our gross income for such
taxable year is passive income, or (b) on average, 50 percent or more of the assets held by us either produce passive income or are held
for the production of passive income, based on the fair market value of such assets (or on the adjusted tax basis of such assets, if
we are not publicly traded and make an election). "Passive income" includes, for example, dividends, interest, certain rents
and royalties, certain gains from the sale of stock and securities, excess of foreign currency gains over foreign currency losses and
certain gains from commodities transactions.
For
purposes of the PFIC income test and asset test described above, if we own, directly or indirectly, 25 percent or more of the total value
of the outstanding shares of another foreign corporation, we will be treated as if we (a) held a proportionate share of the assets of
such other foreign corporation, and (b) received directly a proportionate share of the income of such other foreign corporation. In addition,
for purposes of the PFIC income test and asset test described above, "passive income" does not include any interest, dividends,
rents, or royalties that are received or accrued by us from a "related person" (as defined in Section 954(d)(3) of the Code),
to the extent such items are properly allocable to the income of such related person that is not passive income. Finally, if a foreign
corporation that subject to the accumulated earnings tax and would otherwise be a PFIC owns 25% of more of the stock, by value, of a
U.S. corporation, in determining whether such a foreign corporation is a PFIC, the stock of the U.S. subsidiary is not treated as a passive
asset, and any income received with respect to that stock is not treated as passive income.
Because
we are a clinical-stage biopharmaceutical company which has not yet recognized significant operating income and our gross income consists
mostly of interest, we have been a PFIC for previous taxable years. We may also be a PFIC in the current taxable year as well as future
taxable years until we generate significant operating income. A U.S. Holder can avoid the adverse U.S. federal income tax consequences
of holding shares in a PFIC by making a QEF Election (see "QEF Election", below). Under a QEF Election, generally, an electing
U.S. Holder will be required each taxable year in which we are a PFIC to recognize, as ordinary income, a pro rata share of our earnings,
and to recognize, as capital gain, a pro rata share of our net capital gain. Accordingly, because we expect that we only will be a PFIC
in taxable years in which we do not generate any net income, an electing U.S. Holder would not have any income inclusions as a result
of the QEF Election. Furthermore, in any taxable year in which we generate significant operating income, we may cease to be a PFIC and
the QEF Election will not be applicable.
70
The
determination of whether we were, or will be, a PFIC for a taxable year depends, in part, on the application of complex U.S. federal
income tax rules, which are subject to various interpretations. In addition, whether we will be a PFIC for the current taxable year and
each subsequent taxable year depends on our assets and income over the course of each such taxable year and, as a result, cannot be predicted
with certainty as of the date of this prospectus. Accordingly, there can be no assurance that the IRS will not challenge the determination
made by us concerning our PFIC status or that we were not, or will not be, a PFIC for any taxable year.
Default
PFIC Rules Under Section 1291 of the Code
If
we are a PFIC, the U.S. federal income tax consequences to a U.S. Holder of the acquisition, ownership, and disposition of common shares
will depend on whether such U.S. Holder makes an election to treat us as a "qualified electing fund" or "QEF"
under Section 1295 of the Code (a QEF Election) or a mark-to-market election under Section 1296 of the Code (a Mark-to-Market Election).
A U.S. Holder that does not make either a QEF Election or a Mark-to-Market Election will be referred to in this summary as a "Non-Electing
U.S. Holder."
A
Non-Electing U.S. Holder will be subject to the rules of Section 1291 of the Code with respect to (a) any gain recognized on the sale
or other taxable disposition of common shares, and (b) any excess distribution received on the common shares. A distribution generally
will be an "excess distribution" to the extent that such distribution (together with all other distributions received in
the current taxable year) exceeds 125 percent of the average of actual distributions received during the three preceding taxable years
(or during a U.S. Holder's holding period for the common shares, if shorter).
Under
Section 1291 of the Code, any gain recognized on the sale or other taxable disposition of our common shares, and any excess distribution
received on our common shares, must be ratably allocated to each day in a Non-Electing U.S. Holder's holding period for such common
shares. The amount of any such gain or excess distribution allocated to prior years of such Non-Electing U.S. Holder's holding
period for the common shares (other than years prior to our first taxable year beginning after December 31, 1986 for which we were not
a PFIC) will be subject to U.S. federal income tax at the highest tax rate applicable to ordinary income in each such prior year. A Non-Electing
U.S. Holder will be required to pay interest on the resulting tax liability for each such prior year, calculated as if such tax liability
had been due in each such prior year. Such a Non-Electing U.S. Holder that is not a corporation must treat any such interest paid as
"personal interest," which is not deductible. The amount of any such gain or excess distribution allocated to the current
year of such Non-Electing U.S. Holder's holding period for the common shares will be treated as ordinary income in the current
year, and no interest charge will be incurred with respect to the resulting tax liability for the current year. In addition, dividend
distributions made to a U.S. Holder will not qualify for preferential rates of taxation, as discussed above under "Reduced Tax
Rates for Certain Dividends."
If
we are a PFIC for any taxable year during which a Non-Electing U.S. Holder holds our common shares, we will continue to be treated as
a PFIC with respect to such Non-Electing U.S. Holder, regardless of whether we cease to be a PFIC in one or more subsequent taxable years
("Once a PFIC, Always a PFIC Rule"). A Non-Electing U.S. Holder may terminate this deemed PFIC status by electing to recognize
gain (which will be taxed under the rules of Section 1291 of the Code discussed above) as if such common shares were sold for their fair
market value on the last day of the last taxable year for which we were a PFIC ("Deemed Sale Election"). If we continue to
be a PFIC following a Deemed Sale Election, in order to make the Deemed Sale Election, the Non-Electing Shareholder must also make a
QEF Election (discussed below).
Finally,
if we are a PFIC and own shares of another foreign corporation that also is a PFIC, under certain indirect ownership rules, a disposition
by us of the shares of such other foreign corporation or a distribution received by us from such other foreign corporation generally
will be treated as an indirect disposition by a U.S. Holder or an indirect distribution received by a U.S. Holder, subject to the rules
of Section 1291 of the Code discussed above. To the extent that gain recognized on the actual disposition by a U.S. Holder of our common
shares or income recognized by a U.S. Holder on an actual distribution received on our common shares was previously subject to U.S. federal
income tax under these indirect ownership rules, such amount generally should not be subject to U.S. federal income tax.
71
QEF
Election
A
U.S. Holder that makes a timely QEF Election generally will not be subject to the rules of Section 1291 of the Code as discussed above.
A U.S. Holder that makes a timely QEF Election generally will recognize capital gain or loss on the sale or other taxable disposition
of our common shares. Furthermore, for each taxable year in which we are a PFIC, an electing U.S. Holder will recognize, for U.S. federal
income tax purposes, such U.S. Holder's pro rata share of (a) our net capital gain, which will be taxed as long-term capital gain
to such U.S. Holder, and (b) and our ordinary earnings, which will be taxed as ordinary income to such U.S. Holder. Accordingly, an electing
U.S. Holder would not have any income inclusions as a result of the QEF Election so long as we do not generate any net income. Generally,
"net capital gain" is the excess of (a) net long-term capital gain over (b) net short-term capital loss, and "ordinary
earnings" are the excess of (a) "earnings and profits" over (b) net capital gain. A U.S. Holder that makes a QEF Election
will include such U.S. Holder's pro rata share of our net capital gain and ordinary earnings for each taxable year in which we
are a PFIC, even though such amounts may not be distributed to such U.S. Holder by us. A U.S. Holder that makes a QEF Election may, subject
to certain limitations, elect to defer payment of current U.S. federal income tax on such amounts, subject to an interest charge. If
such U.S. Holder is not a corporation, any such interest paid will be treated as "personal interest," which is not deductible.
A
U.S. Holder that makes a timely QEF Election generally (a) may receive a tax-free distribution from us to the extent that such distribution
represents our "earnings and profits" that were previously included in income by the U.S. Holder because of such QEF Election,
and (b) will adjust such U.S. Holder's tax basis in our common shares to reflect the amount included in income or allowed as a
tax-free distribution because of such QEF Election. A QEF Election generally will be "timely" if it is made for the first
year in a U.S. Holder's holding period for our common shares in which we are a PFIC. In this case, a U.S. Holder may make a timely
QEF Election by filing the appropriate QEF Election documents with such U.S. Holder's U.S. federal income tax return for such first
year.
If
we were a PFIC in a prior year in a U.S. Holder's holding period for the common shares and we continue to be a PFIC, then in order
to purge the taint of the Once a PFIC, Always a PFIC Rule, such U.S. Holder must make a QEF Election and a Deemed Sale Election (discussed
above). A Deemed Sale Election in this circumstance will require the U.S. Holder to recognize gain (which will be taxed under the rules
of Section 1291 of the Code discussed above) as if the common shares were sold on the qualification date for an amount equal to the fair
market value of the common shares on the qualification date. The "qualification date" is the first day of the first taxable
year in which we were a QEF with respect to such U.S. Holder. Technically, a QEF Election can be made for any taxable year, regardless
of the prior PFIC status of a foreign corporation. However, if the QEF Election is not made for first year of the U.S. Holder's
holding period, and no Deemed Sale Election is made, both the QEF rules and the excess distribution rules of Section 1291 (discussed
above) apply simultaneously because the PFIC taint remains. Thus, if we cease to be a PFC, QEF inclusions continue to be required, earnings
from post-PFIC years continue to be tainted, distributions during post-PFIC years are subject to the excess distribution rules (to the
extent not previously taxed under the QEF rules), and gain on disposition is treated as an excess distribution. Finally, under very limited
circumstances, a U.S. Holder may make a retroactive QEF Election if such U.S. Holder failed to file the QEF Election documents in a timely
manner.
A
QEF Election will apply to the taxable year for which such QEF Election is made and to all subsequent taxable years, unless such QEF
Election is invalidated or terminated or the IRS consents to revocation of such QEF Election. If a U.S. Holder makes a QEF Election and,
in a subsequent taxable year, we cease to be a PFIC, the QEF Election will remain in effect (although it will not be applicable) during
those taxable years in which we are not a PFIC. Accordingly, if we become a PFIC in another subsequent taxable year, the QEF Election
will be effective and the U.S. Holder will be subject to the QEF rules described above during any such subsequent taxable year in which
we qualify as a PFIC. In addition, the QEF Election will remain in effect (although it will not be applicable) with respect to a U.S.
Holder even after such U.S. Holder disposes of all of such U.S. Holder's direct and indirect interest in our common shares. Accordingly,
if such U.S. Holder reacquires an interest in our common stock, such U.S. Holder will be subject to the QEF rules described above for
each taxable year in which we were a PFIC.
In
the event we are a PFIC, we will satisfy record keeping requirements that apply to a QEF and supply U.S. Holders with information that
such U.S. Holders require to report under the QEF rules. Each U.S. Holder should consult its own tax advisor regarding the availability
of, and procedure for making, a QEF Election.
72
Mark-to-Market
Election
A
U.S. Holder may make a Mark-to-Market Election only if our common shares are marketable stock. Our common shares generally will be "marketable
stock" if the common shares are regularly traded on a qualified exchange or other market. For this purpose, a "qualified
exchange or other market" includes (a) a national securities exchange that is registered with the U.S. Securities and Exchange
Commission, (b) the national market system established pursuant to section 11A of the Securities and Exchange Act of 1934, or (c) a foreign
securities exchange that is regulated or supervised by a governmental authority of the country in which the market is located, provided
that (i) such foreign exchange has trading volume, listing, financial disclosure, surveillance, and other requirements designed to prevent
fraudulent and manipulative acts and practices, remove impediments to and perfect the mechanism of a free, open, fair, and orderly market,
and protect investors (and the laws of the country in which the foreign exchange is located and the rules of the foreign exchange ensure
that such requirements are actually enforced), and (ii) the rules of such foreign exchange effectively promote active trading of listed
stocks. If the common shares are traded on such a qualified exchange or other market, the common shares generally will be "regularly
traded" for any calendar year during which the common shares are traded, other than in
de minimis
quantities, on at least
15 days during each calendar quarter.
A
Mark-to-Market Election applies to the taxable year in which such Mark-to-Market Election is made and to each subsequent taxable year,
unless our common shares cease to be "marketable stock" or the IRS consents to revocation of such election. Each U.S. Holder
should consult, and must rely upon, its own tax advisor regarding the availability of, and procedure for making, a Mark-to-Market Election.
A
U.S. Holder that makes a Mark-to-Market Election generally will not be subject to the rules of Section 1291 of the Code discussed above.
However, if a U.S. Holder makes a Mark-to-Market Election after the beginning of such U.S. Holder's holding period for the common
shares and such U.S. Holder has not made a timely QEF Election, the rules of Section 1291 of the Code discussed above will apply to certain
dispositions of, and distributions on, our common shares. A U.S. Holder that makes a Mark-to-Market Election will include in ordinary
income, for each taxable year in which we are a PFIC, an amount equal to the excess, if any, of (a) the fair market value of the common
shares as of the close of such taxable year over (b) such U.S. Holder's adjusted tax basis in such common shares. A U.S. Holder
that makes a Mark-to-Market Election will be allowed a deduction in an amount equal to the lesser of (a) the excess, if any, of (i) such
U.S. Holder's adjusted tax basis in the common shares over (ii) the fair market value of such common shares as of the close of
such taxable year or (b) the excess, if any, of (i) the amount included in ordinary income because of such Mark-to-Market Election for
prior taxable years over (ii) the amount allowed as a deduction because of such Mark-to-Market Election for prior taxable years.
A
U.S. Holder that makes a Mark-to-Market Election generally will adjust such U.S. Holder's tax basis in the common shares to reflect
the amount included in gross income or allowed as a deduction because of such Mark-to-Market Election. In addition, upon a sale or other
taxable disposition of our common shares, a U.S. Holder that makes a Mark-to-Market Election will recognize ordinary income or loss (not
to exceed the excess, if any, of (a) the amount included in ordinary income because of such Mark-to-Market Election for prior taxable
years over (b) the amount allowed as a deduction because of such Mark-to-Market Election for prior taxable years).
U.S.
Tax Return Filing Requirements
In
addition, all U.S. Holders (including certain deemed U.S. Holders) may be required to file annual tax returns (including IRS Form 8621)
containing such information as the U.S. Treasury may require. For example, if a U.S. Holder owns ordinary shares during any year in which
we are classified as a PFIC and the U.S. Holder recognizes gain on a disposition of our ordinary shares or receives distributions with
respect to our ordinary shares, the U.S. Holder generally will be required to file an IRS Form 8621 with respect to the Company, generally
with the U.S. Holder's federal income tax return for that year. The failure to file this form when required could result in substantial
penalties.
73
Medicare
Tax
Regulations
issued under Section 1411 of the Code address the application of the Medicare Tax in the PFIC context. An inclusion from a PFIC as to
which a QEF Election is in effect will not be taken into account as net investment income for purposes of the Medicare Tax. Instead,
actual distributions out of previously taxed income will be treated as net investment income and taxable to U.S. Holders for purposes
of the Medicare Tax, even though such distributions are excluded from gross income for regular income tax purposes. A U.S. Holder that
is an individual, a trust, or an estate can elect to reflect the same inclusions in net investment income for Medicare Tax purposes as
the inclusions taken into account for income tax purposes. The election is generally irrevocable. To the extent that an excess distribution
under Section 1291 of the Code is allocated to prior years in a U.S. Holder's holding period during which we are a PFIC, the applicability
of the Medicare Tax to such distributions is unclear. Each U.S. Holder should consult, and must rely upon, its own tax advisor regarding
the application of the Medicare Tax in the PFIC context.
The
PFIC rules are complex, and each U.S. Holder should consult its own tax advisor regarding the PFIC rules and how the PFIC rules may affect
the U.S. federal income tax consequences of the acquisition, ownership, and disposition of common shares.
F.
Dividends
    and Paying Agents
We
have not paid any dividends on our outstanding common shares to date. Holders of our common shares will be entitled to receive dividends,
if, as and when declared by our Board out of profits, capital or otherwise. There are no restrictions that could prevent us from paying
dividends on our common shares except that we may not pay dividends if that payment would render us insolvent.
G
.
Statement
    by Experts
Not
applicable.
H.
Documents
    on Display
Upon
the effectiveness of this Annual Report, we will be subject to the informational requirements of the Exchange Act. You may read and copy
any of our reports and other information we file with the SEC and obtain copies upon payment of any prescribed fees from the Public Reference
Room maintained by the SEC at 100 F Street, N.E., Washington, D.C. 20549. In addition, the SEC maintains a website that contains reports
and other information regarding registrants that file electronically with the SEC at http://www.sec.gov. The public may obtain information
on the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330.
I
.
Subsidiary
    Information
Not
applicable.
ITEM
    11.
QUANTITATIVE
    INFORMATION ABOUT MARKET RISK
Not
required for smaller reporting companies.
ITEM
    12.
DESCRIPTION
    OF SECURITIES OTHER THAN EQUITY SECURITIES
Not
applicable.
PART
II
ITEM
    13.
DEFAULTS,
    DIVIDEND ARREARAGES AND DELINQUENCIES
Not
applicable.
74
ITEM
    14.
MATERIAL
    MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS
Not
applicable.
ITEM
    15.
CONTROLS
    AND PROCEDURES
(a)
Disclosure Controls and Procedures
Our management, with the participation
of our Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of our disclosure controls and procedures
(as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of December 31, 2023, or the Evaluation Date. Based
on such evaluation, those officers have concluded that, as of the Evaluation Date, our disclosure controls and procedures are not effective
in recording, processing, summarizing and reporting, on a timely basis, information required to be included in periodic filings under
the Exchange Act and that such information is accumulated and communicated to management, including our principal executive and financial
officers, as appropriate to allow timely decisions regarding required disclosure. In particular, we identified material weaknesses
in internal control over financial reporting, as discussed below.
(b)
Management's Annual Report on Internal Control over Financial Reporting
Our
management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined
in Rule 13a-15(f) under the Exchange Act. Our management conducted an assessment of the effectiveness of our internal control over financial
reporting as of December 31, 2023 based on the criteria set forth in Internal Control—Integrated Framework (2013) issued by the
Committee of Sponsoring Organizations of the Treadway Commission (2013 framework). Based on that assessment, our management concluded
that our internal control over financial reporting was not effective as of December 31, 2023 due to ineffective controls over the following reporting areas to be material weaknesses:
●
Our
                                            written accounting policies and documentation of management's consideration of the
                                            accounting treatment and implications over significant unusual transactions, including complex
                                            accounting associated with intangible assets, were limited and resulted in ineffective monitoring
                                            of financial reporting,
●
Due
                                            to our size and stage of development, segregation of all conflicting duties may not always
                                            be possible and may not be economically feasible. During the year, we lacked sufficient review
                                            procedures and segregation of duties such that a proper review had not been performed by
                                            someone other than preparer, including manual journal entries, and that process documentation
                                            is lacking for review and monitoring controls over financial statements close process and
                                            financial reporting.
(c)
Attestation Report of the Registered Public Accounting Firm
This
Annual Report on Form 20-F does not include an attestation report of our independent registered public accounting firm regarding internal
control over financial reporting due to an exemption for emerging growth companies provided in the JOBS Act.
(d)
Changes in Internal Control over Financial Reporting
There has been no change in the Company's internal control over financial
reporting during the year ended December 31, 2023 that has materially affected, or is reasonably likely to materially affect, the company's
internal control over financial reporting. Management will continue to monitor and evaluate the effectiveness of our internal controls
and procedures over financial reporting on an ongoing basis and are committed to taking further action and implementing additional improvements
as necessary.
ITEM
    16.
[RESERVED]
Not
applicable.
ITEM
    16A.
AUDIT
    COMMITTEE FINANCIAL EXPERT
Our
Audit Committee is comprised of Harold Wolkin, Niv Shirazi and Stefania Szabo, and is chaired by Harold Wolkin. Our Board has determined
that Harold Wolkin is an audit committee financial expert and that each of the other members of the committee is financially literate.
Each of the members of the audit committee meets the independence requirements for directors, including the heightened independence standards
for members of the Audit Committee under Rule 10A-3 under the Exchange Act, the Nasdaq Stock Market and NI 52-110.
Mr.
Wolkin's experience that qualifies him as a financial expert are set forth under Item 6.A.
ITEM 16B
CODE OF ETHICS
The
Company has adopted home country practice as permitted by Nasdaq rules and is therefore not required to adopt a code of ethics. However, the Company intends to adopt a code of ethics by the end of 2024.
75
ITEM
    16C.
PRINCIPAL
                                            ACCOUNTANT FEES AND SERVICES
Reliant
CPA PC ("Reliant") has served as our principal independent registered public accounting firm for the years ended December
31, 2023 and 2022.
The
following table provides information regarding fees paid or to be paid by us to Reliant.
Year Ended December 31,
(Canadian Dollars)
2023
2022
Audit fees (1)
81,288
81,192
Audit-related fees (2)
40,066
-
Tax fees (3)
-
-
All other fees
20,141
20,173
Total
141,495
101,365
(1)
Audit
    fees consist of professional services provided in connection with the audit of our annual financial statements.
(2)
Audit-related
    fees consist of services in connection with our initial public offering.
(3)
Tax
    fees consist of fees for professional services for tax compliance, tax advice, and tax audits.
Pre-Approval
of Auditors' Compensation
Our
Audit Committee has a pre-approval policy for the engagement of our independent registered public accounting firm to perform certain
audit and non-audit services. Pursuant to this policy, which is designed to assure that such engagements do not impair the independence
of our auditors, the Audit Committee pre-approves annually a catalog of specific audit and non-audit services in the categories of audit
services, audit-related services and tax services that may be performed by our independent registered public accounting firm. If a type
of service, that is to be provided by our auditors, has not received such general pre-approval, it will require specific pre-approval
by our Audit Committee. The policy prohibits retention of the independent registered public accounting firm to perform the prohibited
non-audit functions defined in applicable SEC rules.
ITEM
    16D.
EXEMPTIONS
    FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES
Not
applicable.
ITEM
    16E.
PURCHASES
    OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS
Not
applicable.
ITEM
    16F.
CHANGE
    IN REGISTRANT'S CERTIFYING ACCOUNTANT
The
Company's external auditor is Reliant CPA PC, who have prepared an independent auditor's report dated April 2, 2024, in respect
of the Company's consolidated financial statements with accompanying notes for the years ended December 31, 2023 and 2022.
76
The
Company's previous external auditor was BF Borgers CPA PC, who have prepared an independent auditor's report dated May 2,
2022, in respect of the Company's financial statements with accompanying notes for the year ended December 31, 2021.
On
January 16, 2023, the Company requested from BF Borgers that it resign as the Company's independent auditors. The request was approved
by the Company's Audit Committee. There were no disagreements with BF Borgers on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of BF Borgers,
would have caused it to make reference to the subject matter of the disagreement(s) in connection with its audit report.
Effective
January 16, 2023, the Company appointed Reliant CPA PC as its independent auditors. Prior to the engagement of the newly appointed auditor,
the Company did not consult the newly appointed independent auditor regarding the application of any accounting principle.
ITEM
    16G.
CORPORATE
    GOVERNANCE
As
a foreign private issuer, we are permitted, and therefore follow certain home country corporate governance practices instead of
those otherwise required by the Nasdaq for domestic U.S. issuers. Following our home country governance practices as opposed to the
requirements that would otherwise apply to a U.S. company listed on The Nasdaq Capital Market may provide less protection to you
than what is accorded to investors under the Nasdaq Rules applicable to domestic U.S. issuers.
Accordingly,
we have elected to follow, among others, the provisions, rather than the Nasdaq Rules, with respect to the following requirements:
●
Distribution
    of periodic reports to shareholders; proxy solicitation.
As opposed to the Nasdaq Rules, which require listed issuers to
    make such reports available to shareholders in one of a number of specific manners, Israeli law does not require us to distribute
    periodic reports directly to shareholders, and the generally accepted business practice in Israel is not to distribute such reports
    to shareholders but to make such reports available through a public website. In addition to making such reports available on a public
    website, we currently make our audited financial statements available to our shareholders at our offices and will only mail such
    reports to shareholders upon request. As a foreign private issuer, we are generally exempt from the SEC's proxy solicitation
    rules.
●
Quorum
.
    While the Nasdaq Rules require that the quorum for purposes of any meeting of the holders of a listed Company's common voting
    stock, as specified in the Company's bylaws, be no less than 33 1/3% of the Company's outstanding issued and outstanding
    share capital, under Canadian law, a company is entitled to determine in its articles of association the number of shareholders and
    percentage of holdings required for a quorum at a shareholders meeting. Our amended and restated articles of association provides
    that a quorum of shareholders holding at least 5% of the issued shares entitled to be voted at the meeting.
●
Code
    of Conduct.
Nasdaq Rules require that the Company adopt a code of conduct applicable to all directors, officers and employees.
    Canadian law has no such requirement. The Company intends to adopt a code of conduct by the end of 2024.
ITEM
    16H.
MINE
    SAFETY DISCLOSURE
Not
applicable.
ITEM
    16I.
DISCLOSURE
    REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS.
Not
applicable.
ITEM
16J.
INSIDER TRADING POLICIES
The
Company does not have an insider trading policy as such policy is not required under Canadian law.
77
ITEM
16K.
CYBERSECURITY
Cybersecurity
Risk Management and Strategy
We
recognize the importance of timely and appropriately assessing, preventing, identifying and managing risks associated with Cybersecurity
Threats, as such term is defined in Form 20-F, Part II, Item 16K(a). These risks include, among other things, potential operational risks;
intellectual property theft; fraud; extortion; harm to associates and customers; violation of privacy and other litigation and legal
risk; and reputational risks.
To
date, we have encountered no Cybersecurity Threats and have not implemented any specific policies with respect to any such threats. Our
management considers Cybersecurity Threat risks alongside other company risks as part of our overall risk assessment process.
However,
we intend to adopt in the near future cybersecurity processes, technologies and controls to aid in our efforts to assess, prevent, identify
and manage such risks.
PART
III
ITEM
    17
FINANCIAL
    STATEMENTS
We
have elected to provide financial statements and related information pursuant to Item 18.
ITEM
    18
FINANCIAL
    STATEMENTS
The
consolidated financial statements and the related notes required by this Item are included in this Annual Report beginning on page F-1.
ITEM
    19
EXHIBITS
The
following exhibits are included in the Annual Report on Form 20-F:
EXHIBIT
INDEX
Exhibit
Number
Exhibit
    Description
1.1
Form of Underwriting Agreement (1)
2.1
Certificate of Amalgamation (2)
2.2
Business Combination Agreement (2)
2.3
First Amendment to Business Combination Agreement (2)
2.4
Second Amendment to Business Combination Agreement (2)
3.1
Notice of Articles of the Company (2)
3.2
Amended and Restated Articles of the Company (3)
4.1
Form of Series A Warrant (1)
4.2
Form of Series B Warrant (1)
4.3
Form of Pre-funded Warrant (1)
10.1
Consulting Agreement dated June 29, 2021, by and between the Company and Yiftah Ben Yaackov (2)
10.4
License Assignment dated November 24, 2019, between Dalia Bzizinsky and B.Y.B.Y Investments and Promotions Ltd. (2)
10.5
Lease dated May 1, 2020, between Dalia Bzizinsky and Cannasoft Pharma Ltd. (2)
10.6
Trust Declaration dated as of October 1, 2020 (2)
78
10.8
Escrow Agreement dated March 29, 2021 among the Company, Computershare Investor Services and certain stockholders (2)
10.10
Stock Option Plan (7)
10.12
Share Purchase Agreement dated September 18, 2022, by and between the Company and Carmel Zigdon (4)
10.13
Shareholders Rights Plan dated January 24, 2024, by and between the Company and Computershare Investor Services Inc. (6)
16.1
Letter from Dale Matheson Carr -Hilton Labonte LLP (2)
16.2
Letter from BF Borgers CPA PC (5)
16.3
Letter from Reliant CPA PC (5)
99.1
Authorization for Dealing in Controlled Substances Issued by the Ministry of Health dated October 12, 2020 (2)
99.2
Cultivation Farm license (7)
99.3
License to deal with a Controlled Substance without Contact Issued by the Ministry of Health, Israeli Medical Cannabis Agency dated February 5, 2023 (4)
(1)
Incorporated
    by reference to the Company's Amendment No. 1 to its Registration Statement on Form F-1 filed on March 7, 2024
(2)
Incorporated
    by reference to the Company's Form 20-F/A filed on May 18, 2022.
(3)
Incorporated
    by reference to the Company's Form 6-K filed on February 12, 2024
(4)
Incorporated
    by reference to the Company's Annual Report on Form 20-F filed on April 27, 2023
(5)
Incorporated
    by reference to the Company's Form 6-K filed on January 17, 2023
(6)
Incorporated
    by reference to the Company's Form 6-K filed on January 24, 2024
(7)
Incorporated by reference to the Company's Registration Statement
on Form F-1 filed on February 28, 2024
79
SIGNATURES
The
registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized
the undersigned to sign this Annual Report on its behalf.
BYND
    CANNASOFT ENTERPRISES INC.
By:
/s/
    Yftah Ben Yaackov
Name:
Yftah
    Ben Yaackov
Title:
Chief
    Executive Officer
Date:
April 2, 2024
80
Index
to Financial Statements
BYND
    Cannasoft Enterprises Inc.
Reports
    of Independent Registered Public Accounting Firms
(PCAOB ID :
6906
and 5041)
F-3 -  F4
Consolidated Statements of Financial Position as of December 31, 2022 and 2023
F-5
Consolidated
    Statements of Loss and Comprehensive Loss for the Years Ended December 31, 2021, 2022 and 2023
F-6
Consolidated
    Statements of Changes in Shareholders' Equity (Deficiency) for the Years Ended December 31, 2021, 2022 and
    2023
F-7
Consolidated
    Statements of Cash Flows for the Years Ended December 31, 2021, 2022 and 2023
F-8
Notes to Consolidated Financial Statements
F-9 - F-36
81
BYND
CANNASOFT ENTERPRISES INC.
CONSOLIDATED
FINANCIAL STATEMENTS
FOR
THE YEARS ENDED
DECEMBER
31, 2023 and 2022
(EXPRESSED
IN CANADIAN DOLLARS)
F-
1
INDEX
Page
Reports
    of Independent Registered Public Accounting Firms
(PCAOB ID :
6906
and 5041)
F-3 -  F-4
Statements of Financial Position
F-5
Statements of Loss and Comprehensive Loss
F-6
Statements of Changes in Shareholders' Equity
F-7
Statements of Cash Flows
F-8
Notes to Financial Statements
F-9
–
F-36
F-
2
Report
of Independent Registered Public Accounting Firm
To
the shareholders and the board of directors of BYND Cannasoft Enterprises Inc.
Opinion
on the Financial Statements
We
have audited the accompanying consolidated statements of financial position of BYND Cannasoft Enterprises Inc. (the "Company"),
as of December 31, 2023 and 2022, the related consolidated statements of loss and comprehensive loss, changes in shareholders'
equity (deficit) and cash flows for the years then ended, and related notes (collectively referred to as the "financial statements").
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December
31, 2023 and 2022, and the results of its operations and its cash flows for the years ended December 31, 2023 and 2022, in conformity
with the International Financial Reporting Standards as issued by the International Accounting Standards Board.
Going Concern
The
accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As
discussed in Note 1 to the consolidated financial statements, the Company's significant operating losses raise substantial
doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in
Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this
uncertainty.
Basis
for Opinion
These
financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's
financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board
(United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We
conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company
is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit,
we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion
on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.
Our
audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or
fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding
the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant
estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides
a reasonable basis for our opinion.
/s/
Reliant CPA PC
Reliant
CPA PC
Served
as Auditor since 2023
Newport Beach, CA
April
2, 2024
F-
3
Report of Independent Registered
Public Accounting Firm
To the shareholders and the
board of directors of BYND Cannasoft Enterprises Inc.
Opinion on the Financial
Statements
We have audited the accompanying
statement of financial position of BYND Cannasoft Enterprises Inc. (the "Company") as of December 31, 2021 the related statements
of income (loss) and comprehensive income (loss), changes in shareholders' equity (deficiency) and cash flows, for the year then
ended, and the related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements
present fairly, in all material respects, the financial positions of the Company as of December 31, 2021 and its financial performance
and its cash flows for the year then ended, in conformity with International Financial Reporting Standards as issued by the International
Accounting Standards Board.
Going Concern
The accompanying financial statements have been prepared
assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company incurred losses
that has primarily been funded through financing activities and has stated that substantial doubt exists about its ability to continue
as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Our
opinion is not modified with respect to this matter.
Basis for Opinion
These financial statements
are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial
statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United
States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities
laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We conducted our audits in
accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to
have, nor were we engaged to perform, an audit of its internal control over financial reporting in accordance with the standards of the
PCAOB. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the purpose
of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express
no such opinion in accordance with the standards of the PCAOB.
Our audits included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.
BF Borgers CPA PC
Served as Auditor since 2021
Lakewood, CO
May 2, 2022
F-
4
BYND
CANNASOFT ENTERPRISES INC.
Consolidated
Statements of Financial Position
(Expressed
in Canadian Dollars)
December
    31,
December
    31,
As
    at
Notes
2023
2022
Assets
Cash
$
3,113,934
$
2,392,871
Funds held in escrow
-
-
Accounts
    receivable
6
189,434
227,804
Prepaid
    expenses
25,372
825,563
Total
    Current Assets
3,328,740
3,446,238
Intangible
    assets
*
7
33,463,103
46,112,962
Property
    and equipment
*
8
9,525
344,008
Total
    Assets
$
36,801,368
$
49,903,208
Trade
    payables and accrued liabilities
9
$
258,515
$
154,361
Related
    Parties
10
450,048
37,094
Deferred
    revenue
16
131,794
219,068
Long
    term loan – current portion
12
46,680
47,740
Total
    Current Liabilities
887,037
458,263
Long
    term loan
12
38,427
88,231
Warrants
11
958,146
-
Liabilities
    for employee benefits
13
91,533
86,015
Total
    Liabilities
$
1,975,143
$
632,509
Shareholders'
    Equity
Share
    capital
14
$
59,367,042
$
54,806,522
Share
    purchase warrants reserve
-
639,879
Shares
    to be issued
53,567
41,875
Share-based
    payment reserve
711,267
570,446
Translation
    differences reserve
(
7,246
)
15,746
Capital
    reserve for re-measurement of defined benefit plan
13
13,764
13,279
Accumulated
    Deficit
(
25,312,169
)
(
6,817,048
)
Total
    Shareholders' equity
$
34,826,225
$
49,270,699
Total
    Liabilities and Shareholders' Equity
$
36,801,368
$
49,903,208
*
Revised as of December 31, 2022
(Note 4)
Nature
of operations and going concern
(Note 1)
Subsequent
events
(Note 19)
These
financial statements were approved for issue by the Board of Directors on April 2, 2024 and signed on its behalf by:
"Yftah
    Ben Yaackov"
"Gabi
    Kabazo"
Director
Director
The
accompanying notes are an integral part of these financial statements.
F-
5
BYND
CANNASOFT ENTERPRISES INC.
Consolidated
Statements of Loss and Comprehensive Loss
For
the Years Ended on December 31, 2023 and 2022
(Expressed
in Canadian Dollars)
For
    the year ended December 31
Notes
2023
2022
2021
Revenue
16
$
1,076,861
$
1,123,072
$
1,217,459
Cost
    of revenue
8
,
17
(
678,305
)
(
506,500
)
(
594,321
)
Gross
    profit
398,556
616,572
623,138
Consulting
    and marketing
1,387,628
8,190
20,309
Research
    and Development
836,833
-
-
Depreciation
    and Amortization
7, 8
93,354
30,702
51,988
General
    and administrative expenses
1,254,089
947,300
334,036
Share-based
    compensation
343,252
153,909
550,517
Professional
    fees
1,739,430
1,220,746
278,012
(
5,654,586
)
(
2,360,847
)
(
1,234,862
)
Loss
    before other income (expense)
(
5,256,030
)
(
1,744,275
)
(
611,724
)
Other
    income (expense)
Finance
    income (expenses), net
314
(
14,451
)
(
13,514
)
Foreign
    exchange gain (loss)
(
76,469
)
100,322
123,002
Gain
    from warrants revaluation
7,704
-
-
Covid-19 grant
-
-
53,301
Listing expense
-
-
(
4,394,390
)
Impairments
(
13,142,481
)
-
-
(
13,210,932
)
85,871
(
4,231,601
)
Loss
    before tax
(
18,466,962
)
(
1,658,404
)
(
4,843,325
)
Tax
    expense
18
(
28,159
)
(
6,280
)
(
35,413
)
Loss
    for the year
$
(
18,495,121
)
$
(
1,664,684
)
$
(
4,878,738
)
Other
    comprehensive income (loss)
Exchange
    differences on translation
(
22,992
)
(
11,709
)
14,473
Remeasurement
    of a defined benefit plan, net
485
3,835
6,223
Other
    comprehensive income (loss) for the year
(
22,507
)
(
7,874
)
20,696
Total
    comprehensive loss
$
(
18,517,628
)
$
(
1,672,558
)
$
(
4,858,043
)
Loss
    per share – basic and diluted*
$
(
91.20
)
$
(
9.88
)
$
(
41.42
)
Weighted
    average number of common shares outstanding – basic and diluted*
204,054
167,716
117,540
*
Adjusted to reflect one (1) for one hundred ninety (190) reverse stock split in March 2024 (see Note
                                                                             1)
The
accompanying notes are an integral part of these consolidated financial statements.
F-
6
BYND
CANNASOFT ENTERPRISES INC.
Consolidated
Statements of Shareholders' Equity*
For
the Years Ended on December 31, 2023 and 2022
(Expressed
in Canadian Dollars)
Number
    of shares**
Share
    capital
Shares
    to be issued
Share
    purchase warrants reserve
Translation
    differences reserve
Share-based
    payment reserve
Capital
reserve
                                            for
re-measurement
of
                                            defined
benefit
                                            plan
Accumulated
    Deficit
Total
Shareholders'
Equity
Balance at January 1, 2021
42,886
289
-
-
12,982
-
3,221
(
273,626
)
(
257,134
)
Shares issued for acquisition of B.Y.B.Y Investments and promotions Ltd.
    ("B.Y.B.Y.")
51,745
840,941
-
-
-
-
-
-
840,941
Shares issued upon reverse takeover
32,995
5,140,676
-
-
-
-
-
-
5,140,676
Proceeds for shares issued
27,022
4,812,365
-
-
-
-
-
-
4,812,365
Proceeds for shares issued from exercise of stock options
316
49,200
-
-
-
-
-
-
49,200
Proceeds for shares to be issued
-
-
81,967
-
-
-
-
-
81,967
Share purchase warrants reserve
-
-
-
639,879
-
-
-
-
639,879
Share-based payments
-
-
-
-
-
550,517
-
-
550,517
Loss for the period
-
-
-
-
-
-
-
(
4,878,738
)
(
4,878,738
)
Other comprehensive income for the period
-
-
-
-
14,473
-
6,223
-
20,696
Balance
    at December 31, 2021
155,154
$
10,843,471
$
81,967
$
639,879
$
27,455
$
550,517
$
9,444
$
(
5,152,364
)
$
7,000,369
Proceeds
    for shares issued from exercise of stock options
1,526
371,780
-
-
-
(
133,980
)
-
-
237,800
Shares
    issued for acquisition of Zigi Carmel Initiatives and Investments Ltd. ("ZC")
41,684
42,768,000
-
-
-
-
-
-
42,768,000
Shares
    issued for services
71
83,752
-
-
-
-
-
-
83,752
Share-based
    payments
-
-
-
-
-
153,909
-
-
153,909
Shares
    to be issued for services
-
-
41,875
-
-
-
-
-
41,875
Proceeds
    for shares issued
965
739,519
(
81,967
)
-
-
-
-
-
657,552
Loss
    for the period
-
-
-
-
-
-
-
(
1,664,684
)
(
1,664,684
)
Other
    comprehensive loss for the period
-
-
-
-
(
11,709
)
-
3,835
-
(
7,874
)
Balance
    at December 31, 2022
199,400
$
54,806,522
$
41,875
$
639,879
$
15,746
$
570,446
$
13,279
$
(
6,817,048
)
$
49,270,699
Shares
    issued for cash, net
24,305
3,729,901
-
-
-
-
-
-
3,729,901
Shares
    issued for services
259
190,740
(
41,875
)
-
-
-
-
-
148,865
Share-based
    payments
-
-
-
-
-
140,821
-
-
140,821
Shares
    to be issued for services
-
-
53,567
-
-
-
-
-
53,567
Warrants
    expired
-
639,879
-
(
639,879
)
-
-
-
-
-
Loss
    for the period
-
-
-
-
-
-
-
(
18,495,121
)
(
18,495,121
)
Other
    comprehensive loss for the period
-
-
-
-
(
22,992
)
-
485
-
(
22,507
)
Balance
    at December 31, 2023
223,964
$
59,367,042
$
53,567
-
$
(
7,246
)
$
711,267
$
13,764
$
(
25,312,169
)
$
34,826,225
*
Adjusted to reflect one (1) for one hundred ninety (190) reverse stock
split in March 2024 (see Note 1)
**
The number of shares
                                                                                                                                                              outstanding before the RTO have been restated to reflect the effect of issuing 53.84 RTO shares for each share
                                                                                                                                                              outstanding.
The
accompanying notes are an integral part of these consolidated financial statements.
F-
7
BYND
CANNASOFT ENTERPRISES INC.
Consolidated
Statements of Cash Flows
For
the Years Ended on December 31, 2023 and 2022
(Expressed
in Canadian Dollars)
For
    the year ended December 31
2023
2022
2021
Operating
    activities:
Loss
    for the year
$
(
18,495,121
)
$
(
1,664,684
)
$
(
4,878,738
)
Items
    not involving cash:
Depreciation
93,355
33,100
55,921
Finance
    expense
3,333
4,977
5,697
Change
    in benefits to employees
6,003
2,792
10,414
Gain from conversion of debt to note
-
-
(
155,548
)
Listing expense
-
-
4,394,390
Gain
    from revaluation of warrants
(
7,704
)
-
-
Impairments
13,142,481
-
-
Share-based
    compensation
140,821
153,909
550,517
Shares
    issued for services
202,432
125,627
-
Foreign
    exchange (gain) loss
177,906
(
106,463
)
(
71,876
)
Changes
    in non-cash working capital items:
Accounts
    receivable
38,370
(
30,976
)
45,489
Trade
    payables and accrued liabilities
67,060
10,857
(
185,218
)
Related
    parties
450,048
-
-
Prepaid
    expenses
800,191
(
785,323
)
(
37,891
)
Deferred
    revenue
(
87,274
)
189,022
(
77,819
)
Net
    cash used in operating activities
(
3,468,099
)
(
2,067,162
)
(
344,662
)
Investing
    activities:
Purchase
    of property and equipment
*
(
7,703
)
(
149,675
)
(
392,652
)
Investment
    in intangible assets
*
(
366,325
)
(
1,860,214
)
(
450,429
)
Disposal
    of property and equipment
-
1,500
-
Net
    cash used in investing activities
(
374,028
)
(
2,008,389
)
(
843,081
)
Financing
    activities:
Proceeds
    from exercise of stock options
-
237,800
49,200
Proceeds from private placements held in escrow
-
-
2,500,000
Proceeds
    from private placements
-
657,552
2,952,244
Proceeds from shares to be issued
-
-
81,967
Cash acquired from acquisition of BYND
-
-
491,144
Repayment of lease obligations
-
-
(
17,796
)
Proceeds
    from public offering, net
4,695,751
-
-
Repayment
    of long term loan
(
45,350
)
(
46,561
)
(
11,437
)
Net
    cash provided by financing activities
4,650,401
848,791
6,048,322
Net
    Increase (decrease) in cash
808,274
(
3,226,760
)
4,860,579
Release
    of funds from escrow
-
2,484,634
-
Effect
    of foreign exchange rate changes on cash
(
87,211
)
109,647
86,390
Cash
    at beginning of year
2,392,871
3,025,350
563,015
Cash
    at end of year
$
3,113,934
$
2,392,871
$
3,025,350
Funds held in escrow at the end of year
$
-
$
-
$
2,484,634
Supplemental
                                            disclosure of cash flow information
Cash
    paid during the year for interest
$
5,972
$
4,977
$
-
Supplemental
                                            non-cash information
Shares
    issued for intangible asset in Zigi Carmel acquisition
$
-
$
42,768,000
$
-
Shares issued for intangible asset in B.Y.B.Y acquisition
$
-
$
-
$
850,000
*
Revised as of December 31, 2022 (Note 4)
The
accompanying notes are an integral part of these financial statements.
F-
8
BYND
CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
1 –
NATURE OF OPERATIONS AND GOING CONCERN
Operations
BYND
Cannasoft Enterprises Inc. (the "Company" or "BYND Cannasoft") is a Canadian company which was amalgamated under
the Business Corporations Act (British Columbia) on March 29, 2021. The Company's registered address is 2264 East 11
th
Avenue, Vancouver, BC, V5N 1Z6, Canada.
The
Company currently operates only in Israel and through its subsidiaries (i) develops, markets and sells a proprietary client relationship
management software known as "Benefit CRM" and its new Cannabis CRM platform, and (ii) is developing the EZ-G device, a unique,
patent pending device that, combined with proprietary software (provisional application), regulates the flow of low-concentration CBD
oils into the soft tissues of the female sexual organs, and (iii) manages the construction, licensing and operation of a cannabis farm
and indoor cannabis growing facility.
On
March 29, 2021, the Company completed the business combination transactions with BYND – Beyond Solutions Ltd. ("BYND").
As a result of the business combination transactions, BYND became a wholly owned subsidiary of the Company. This transaction was accounted
for as a reverse asset acquisition of the Company by BYND ("RTO")
On
March 29, 2021, BYND completed the share exchange agreement with B.Y.B.Y. As a result of the share exchange agreement, BYND holds 74%
ownership interest in B.Y.B.Y. One of the former shareholders holds the remaining 26% ownership interest in B.Y.B.Y. in trust for BYND,
for the purpose to comply with Israeli Cannabis Laws regarding the ownership of medical cannabis license rights This transaction was
accounted for as asset acquisition according to
IFRS 2 Share-based Payment.
On
September 22, 2022, the Company and the former shareholder of Zigi Carmel Initiatives and Investments Ltd. ("ZC")
entered into a share exchange agreement, whereby the Company would acquire
100
%
ownership interest in ZC from the former shareholder in exchange for
7,920,000
common shares (
41,684
common shares post reverse split) of the Company. The share exchange agreement was executed and fully
completed on September 22, 2022.
Reverse
stock split
On
March 15, 2024, the Company announced a
one (1) for one hundred ninety (190) reverse stock split
of its outstanding common shares that
became effective on March 22, 2024.
All
shares, stock options, share purchase warrants, RSU's and per share information in these consolidated financial statements have
been restated to reflect the reverse stock split on a retroactive basis.
War
in Israel
On
October 7, 2023, Hamas terrorists infiltrated Israel's southern border from the Gaza Strip and conducted a series of attacks on
civilian and military targets. Following the attack, Israel's government declared war against Hamas. Other terrorist organizations
such as the Hezbollah in Lebanon on Israel's northern border have launched rocket attacks on Israel in support of Hamas. The military
campaign against Hamas and other terrorist organizations is ongoing and could escalate in the future into a larger regional conflict.
There is no certainty as to the duration, severity, results or implications of the war on the State of Israel generally or on the Company.
While
many of Israeli civilians were draft to reserve duty, the company's headquarter activity located in Israel remain unharmed. With
regards to company's source of income, during the first month of the war, a few credit card companies reported on a sharp decrease
in transactions in Israel. Despite that, the company has not experienced any material impact on its revenues, mainly due the fact that
most of the company's revenue is generated overseas.
As
of the date of these financial statements, the end of the war is unknown.
F-
9
BYND
CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
1 – NATURE OF OPERATIONS AND GOING CONCERN (continued)
Going
concern
These
financial statements have been prepared on the basis of accounting principles applicable to a going concern, which assumes that the Company
will continue in operation for the foreseeable future and will be able to realize its assets and discharge its liabilities in the normal
course of operations. To date, the Company has incurred losses and may incur further losses in the development of its business. During
the year ended December 31, 2023, the Company incurred a net loss of $
18,495,121
and had an accumulated deficit of $
25,312,169
as at
December 31, 2023. The Company's ability to continue its operations and to realize assets at their carrying values is dependent
upon its ability to raise financing and generate profits and positive cash flows from operations in order to cover its operating costs.
From time to time, the Company generates working capital to fund its operations by raising additional capital through debt financing.
However, there is no assurance it will be able to continue to do so in the future. These factors indicate the existence of a material
uncertainty that may cast significant doubt about the Company's ability to continue as a going concern.
These
financial statements do not reflect the adjustments to the carrying values of assets and liabilities, the reported revenues and expenses,
and the statement of financial position classifications used, that would be necessary if the Company were unable to realize its assets
and settle its liabilities as a going concern in the normal course of operations. Such adjustments could be material.
NOTE
2 –
BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS
a.
Basis
                                            of presentation
These
financial statements have been prepared in accordance with International Financial Reporting Standards ("IFRS") as issued
by the International Accounting Standards Board ("IASB") and interpretations of the International Financial Reporting Interpretations
Committee ("IFRIC").
These
financial statements were authorized for issue by the Board of Directors on April 2, 2024.
b.
Basis
                                            of Consolidation
The
consolidated financial statements incorporate the financial statements of the Company and of its wholly owned subsidiaries, BYND, Zigi
Carmel and B.Y.B.Y.. B.Y.B.Y is owned directly through BYND and 24% of the shares of B.Y.B.Y. are held by a related party in trust for
the Company for the purpose to comply with Israeli Cannabis Laws regarding the ownership of medical cannabis license rights.
A
subsidiary is an entity over which the Company has control, directly or indirectly, where control is defined as the power to govern the
financial and operating policies of an enterprise so as to obtain benefits from its activities. A subsidiary is consolidated from the
date upon which control is acquired by the Company and all intercompany transactions and balances have been eliminated on consolidation.
F-
10
BYND
                                            CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
2 – BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS (continued)
c.
Functional
                                            and presentation currency
The
financial statements are presented in Canadian dollars. The functional currency of the Company is the New Israeli Shekel ("NIS").
NIS represents the main economic environment in which the Company operates.
d.
Basis
                                            of Measurement
The
financial statements were prepared based on the historical costs, except for financial instruments classified as fair value through profit
and loss ("FVTPL") and assets or liabilities for employee benefits, which are stated at their fair value, as explained in
the accounting policies set out in Note 3. In addition, these financial statements have been prepared using the accrual basis of accounting,
except for cash flow information.
e.
Significant
                                            estimates and assumptions
The
preparation of financial statements in accordance with IFRS requires the Company to use judgment in applying its accounting policies
and make estimates and assumptions about reported amounts at the date of the financial statements and in the future. The Company's
management reviews these estimates and underlying assumptions on an ongoing basis, based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances. Revisions to estimates are adjusted for prospectively in
the period in which the estimates are revised.
Revenue
Recognition
The
Company uses significant judgment to assess whether performance obligations sold in a customer contract are considered distinct and should
be accounted for as separate performance obligations. The company also applies significant judgement in determining whether a performance
obligation was satisfied over time or at a point of time, depending on the transfer of the control of the goods or services. The Company
recognizes revenue over time using input method, which recognizes revenue as performance of the contract progresses. Input method recognizes
revenue based on an entity's efforts or inputs toward satisfying a performance obligation relative to the total expected efforts
or inputs required to satisfy the performance obligation. The Company applies significant judgment to determine the estimated hours to
completion which affects revenue recognized for software development.
Income
taxes
Provisions
for income taxes are made using the best estimate of the amount expected to be paid based on a qualitative assessment of all relevant
factors. The Company reviews the adequacy of these income tax provisions at the end of each reporting period. However, it is possible
that at some future date an additional liability could result from audits by tax authorities. Where the final outcome of these tax-related
matters is different from the amounts that were initially recorded, such differences will affect the tax provisions in the period in
which such determination is made. Deferred tax assets are recognized when it is determined that the company is likely to recognize their
recovery from the generation of taxable income.
F-
11
BYND
                                            CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
2 – BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS (continued)
e.
Significant
                                            estimates and assumptions (continued)
Useful
lives of property and equipment
Estimates
of the useful lives of property and equipment are based on the period over which the assets are expected to be available for use. The
estimated useful lives are reviewed annually and are updated if expectations differ from previous estimates due to physical wear and
tear, technical or commercial obsolescence, and legal or other limits on the use of the relevant assets. In addition, the estimation
of the useful lives of the relevant assets may be based on internal technical evaluation and experience with similar assets. It is possible,
however, that future results of operations could be materially affected by changes in the estimates brought about by changes in the factors
mentioned above. The amounts and timing of recorded expenses for any period would be affected by changes in these factors and circumstances.
A reduction in the estimated useful lives of the equipment would increase the recorded expenses and decrease the non-current assets.
Convertible
debentures
The
identification of convertible note components is based on interpretations of the substance of the contractual arrangement and therefore
requires judgement from management. The separation of the components affects the initial recognition of the convertible debenture at
issuance and the subsequent recognition of interest on the liability component. The determination of the fair value of the liability
is also based on a number of assumptions, including contractual future cash flows, discount rates and the presence of any derivative
financial instruments.
Other
Significant judgments
The
preparation of financial statements in accordance with IFRS requires the Company to make judgments, apart from those involving estimates,
in applying accounting policies. The most significant judgments in applying the Company's financial statements include:
●
the
                                            assessment of the Company's ability to continue as a going concern and whether there
                                            are events or conditions that may give rise to significant uncertainty;
●
the
                                            classification of financial instruments;
●
the
                                            assessment of revenue recognition using the five-step approach under IFRS 15 and the collectability
                                            of accounts receivable; and
●
the
                                            determination of the functional currency of the company.
NOTE
3 –
SIGNIFICANT ACCOUNTING POLICIES
a.
Foreign
                                            Currency Transactions
Transactions
and balances:
Foreign
currency transactions are translated into the functional currency using the exchange rates prevailing at the date of the transaction.
Foreign currency monetary items are translated at the period-end exchange rate. Nonmonetary items measured at historical cost continue
to be carried at the exchange rate at the date of the transaction. Non-monetary items measured at fair value are reported at the exchange
rate at the date when fair values were determined.
F-
12
BYND
CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
3 – SIGNIFICANT ACCOUNTING POLICIES (continued)
a.
Foreign
                                            Currency Transactions (continued)
Exchange
differences arising on the translation of monetary items or on settlement of monetary items are recognized in profit or loss in the period
in which they arise, except where deferred in equity as a qualifying cash flow or net investment hedge.
Exchange
differences arising on the translation of non-monetary items are recognized in other comprehensive income in to the extent that gains
and losses arising on those non-monetary items are also recognized in other comprehensive income. Where the non-monetary gain or loss
is recognized in profit or loss, the exchange component is also recognized in profit or loss.
Translation
to presentation currency
The
functional currency of the Company is the NIS, which is different from its presentation currency Canadian dollar. The financial results
and position of the Company are translated from NIS to Canadian dollars as follows:
●
assets
                                            and liabilities for each statement of financial position presented are translated at the
                                            exchange rate on the date of the statement of financial position;
●
income
                                            and expenses for each statement of comprehensive loss are translated at the average exchange
                                            rate in effect during the reporting period;
Exchange
differences arising on translation to presentation currency are recognized in other comprehensive income (loss) and recorded in the Company's
foreign currency translation reserve in equity.
b.
Financial
                                            Instruments
The
following is the Company's accounting policy for financial instruments under IFRS 9:
(i)
Classification
The
Company classifies its financial instruments in the following categories: at fair value through profit and loss ("FVTPL"),
at fair value through other comprehensive income (loss) ("FVTOCI") or at amortized cost. The Company determines the classification
of financial assets at initial recognition. The classification of debt instruments is driven by the Company's business model for
managing the financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified
as FVTPL. For other equity instruments, on the day of acquisition the Company can make an irrevocable election (on an instrument-by-instrument
basis) to designate them as at FVTOCI.
Financial
liabilities are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or
derivatives) or if the Company has opted to measure them at FVTPL.
F-
13
BYND
                                            CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
3 – SIGNIFICANT ACCOUNTING POLICIES (continued)
b.
Financial
                                            Instruments (continued)
The
following table shows the classification under IFRS 9:
Financial
    assets / liabilities
Classification
    under IFRS 9
Cash
FVTPL
Accounts
    receivable
Amortized
    cost
Marketable
    securities
FVTPL
Trade
    payables and accrued liabilities
Amortized
    cost
Convertible
    debt
Amortized
    cost
Derivative
    liability
FVTPL
Promissory
    note
Amortized
    cost
Long
    term loan
Amortized
    cost
(ii)
Measurement
Financial
assets and liabilities at amortized cost
Financial
assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently
carried at amortized cost less any impairment.
Financial
assets and liabilities at FVTPL
Financial
assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in the statements of
loss and comprehensive loss. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets
and liabilities held at FVTPL are included in the statements of loss and comprehensive loss in the period in which they arise.
Debt
investments at FVTOCI
These
assets are subsequently measured at fair value. Interest income calculated using the effective interest method, foreign exchange gains
and losses and impairment are recognised in profit or loss. Other net gains and losses are recognized in OCI. On derecognition, gains
and losses accumulated in OCI are reclassified to profit or loss.
Equity
investments at FVTOCI
These
assets are subsequently measured at fair value. Dividends are recognised as income in profit or loss unless the dividend clearly represents
a recovery of part of the cost of the investment. Other net gains and losses are recognised in OCI and are never reclassified to profit
or loss.
(iii)
Impairment
                                            of financial assets at amortized cost
The
Company recognizes a loss allowance for expected credit losses on financial assets that are measured at amortized cost. At each reporting
date, the Company measures the loss allowance for the financial asset at an amount equal to the lifetime expected credit losses if the
credit risk on the financial asset has increased significantly since initial recognition. If at the reporting date, the financial asset
has not increased significantly since initial recognition, the Company measures the loss allowance for the financial asset at an amount
equal to the twelve month expected credit losses. The Company shall recognize in the statements of loss and comprehensive loss, as an
impairment gain or loss, the amount of expected credit losses (or reversal) that is required to adjust the loss allowance at the reporting
date to the amount that is required to be recognized.
F-
14
BYND
                                            CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
3 – SIGNIFICANT ACCOUNTING POLICIES (continued)
(iv)
Derecognition
Financial
assets
The
Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers
the financial assets and substantially all of the associated risks and rewards of ownership to another entity.
Financial
liabilities
The
Company derecognizes a financial liability when its contractual obligations are discharged or cancelled, or expire. The Company also
derecognizes a financial liability when the terms of the liability are modified such that the terms and / or cash flows of the modified
instrument are substantially different, in which case a new financial liability based on the modified terms are recognized at fair value.
Gains
and losses on derecognition are generally recognized in profit or loss.
c.
Property
                                            and equipment
Property
and equipment are stated at cost less accumulated depreciation. The cost of repairs and maintenance costs is expensed as incurred.
Depreciation
is calculated using the straight-line method to depreciate their cost to their residual value over their estimated useful lives. Upon
sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from property and equipment and any gain
or loss is reflected as a gain or loss from operations. The estimated useful lives are:
Description
Years
Computers
    and equipment
3
Vehicles
3
Furniture
    and equipment
6
The
assets' residual values, useful lives and depreciation method are reviewed and adjusted if needed at least once a year.
d.
Employee
                                            benefits
Short
term benefits
Short
term benefits to employees include salaries, medical and recreation benefits and contributions to the National Insurance Institute and
are recognized as expenses upon the rendering of the services.
F-
15
BYND
CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
3 – SIGNIFICANT ACCOUNTING POLICIES (continued)
Post-employment
benefits
The
group's post-employment benefits include severance pay obligation. The plans are usually funded by deposits transferred into pension
funds and managers' insurance plans and are classified as defined benefit plans
According
to the Severance Pay Law employees are entitled to receive severance pay when they are dismissed or when they retire. The liability for
termination of employer-employee relations presented in the report of the financial position is the present value of the defined benefit
obligation at the report of the financial position date, less the fair value of plan assets on the end of the reporting period out of
which the obligation shall be directly paid, adjusted to any net limitation of the asset for defined benefit to asset ceiling. The defined
benefit liability is calculated by actuarial methods using the projected unit credit method.
The
current service cost and net interest on the net liability in respect of defined benefits are recognized in profit or loss. Re-measurements
of the net liability in respect of defined benefits which are recognized in other comprehensive profit, include actuarial profits and
losses and return on the assets of the plan (excluding amounts which were included in net interest). Re-measurements of the net liability
in respect of defined benefits which were recognized in other comprehensive profit are not re-classified to profit or loss in a subsequent
period.
e.
Revenue
                                            recognition
The
Company's revenue is primarily derived from service rendered for software development, cloud hosting, customer training and customer
service support, and software sales from the licensing and sales of its customer relationship management ("CRM") software.
The Company recognizes revenue in accordance with IFRS 15
Revenue from Contracts with Customers
.
In
applying IFRS 15, the Company uses significant judgments to assess whether performance obligations sold in a customer contract are considered
distinct and should be accounted for as separate performance obligations. The Company also applies significant judgement in determining
whether a performance obligation was satisfied over time or at a point of time, depending on the transfer of the control of the goods
or services. The Company recognizes revenue over time using input method, which recognizes revenue as performance of the contract progresses
and reflects the Company's performance in passing control in the products and services promised to the customer. Input method recognizes
revenue based on an entity's efforts or inputs toward satisfying a performance obligation relative, primarily by development work
hours expended, to the total expected efforts or inputs required to satisfy the performance obligation. The Company applies significant
judgment to determine the estimated work hours to completion which affects revenue recognized for software development.
The
Company recognizes revenue when control over the promised product or services is transferred to the customer. Revenue is measured at
an amount that reflects the consideration to which the entity expects to be entitled in exchange for transferring goods or services to
a customer.
The
Company accounts for contracts with customers when it has approval and commitment for both parties, each party's right have been
identified, payment terms are defined, the contract has commercial substance and collection is probable. For contracts that involve multiple
performance obligations, the Company allocates the transaction price to each performance obligation in the contract based on the relative
standalone selling prices and recognize revenue when, or as, performance obligations in the contacts are satisfied.
F-
16
BYND
                                            CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
3 – SIGNIFICANT ACCOUNTING POLICIES (continued)
e.
Revenue recognition (continued)
Software
development
The
Company provides software customization and development service to its customers. Revenue is generally recognized over time by measuring
the progress towards complete satisfaction of the performance obligation in a manner reflecting the Company's performance in passing
control in the products and services promised to the customer.
Software
license
The
Company provides the right to access its CRM software through licensing and sales of its CRM software. Revenues from software license
are recognized at the point of time when the right to access the software is provided and the control of the license is transferred to
the customer.
Software
support
The
Company provides ongoing software support to its customers who purchase and use its CRM software. Revenue from software support services
is recognized over time as the support service is rendered.
Cloud
hosting
The
Company hosts the customer's software and applications on its cloud platform. Revenue from cloud hosting is recognised over time
when the hosting service is provided.
Other
services
The
Company provides cloud backup, customer training and other consulting services which are distinct from other services and products offered.
Revenue from other services is recognized as services are provided.
Revenue
is presented net of taxes collected from customers and remitted to government authorities. The difference between contractual payments
received and revenue recognized is recorded as deferred revenue when receipts exceed revenue.
f.
Cost
                                            of revenue
Cost
of revenue and services include the expenses incurred to develop software and provide technical support to customers, which include payroll
for all employees, compensation to subcontractors that are directly involved in the development and providing technical support, cost
of purchasing any third party components that are integrated with the Company's software and then delivered to the customers, and
other indirect costs such as depreciation of computer and equipment that are used in providing goods and service to customers. Third
party component may include third party software, platform or hardware.
F-
17
BYND
                                            CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
3 – SIGNIFICANT ACCOUNTING POLICIES (continued)
g.
Leases
The
Company treats a contract as a lease when according to its terms it conveys the right to control the use of an identified asset for a
period of time in exchange for consideration.
At
inception of a contract, the Company assesses whether a contract is or contains a lease. A contract is, or contains a lease if the contract
conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company determines
whether the contract involves the use of an identified asset, whether the right to obtain substantially all of the economic benefits
from use of the asset during the term of the arrangement exists, and if the Company has the right to direct the use of the asset. At
inception or on reassessment of a contract that contains a lease component, the Company allocates the consideration in the contract to
each lease component on the basis of their relative standalone prices.
As
is permitted under IFRS 16, the Company may elect to expense its short-term leases (term of 12 months or less) and leases of low-value
assets, on a straight-line basis over the lease term.
As
lessee, the Company recognizes a right-of-use asset and a lease liability at the commencement date of a lease. The right-of-use asset
is initially measured at cost, which is comprised of the initial amount of the lease liability adjusted for any lease payments before
the commencement date, plus any decommissioning and restoration costs, less any lease incentives received.
The
right-of-use asset is subsequently depreciated from the commencement date to the earlier of the end of the lease term, or the end of
the useful life of the asset. In addition, the right-of-use asset may be reduced due to impairment losses, if any, and adjusted for certain
remeasurements of the lease liability.
A
lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted
by the interest rate implicit in the lease or if that rate cannot be readily determined, the incremental borrowing rate.
Lease
payments included in the measurement of the lease liability are comprised of:
●
Fixed
                                            payments, including in-substance fixed payments, less any lease incentives receivable;
●
Variable
                                            lease payments that depend on an index or a rate, initially measured using the index or rate
                                            as at the commencement date;
●
amounts
                                            expected to be payable under a residual value guarantee;
●
exercise
                                            prices of purchase options if the Company is reasonably certain to exercise the option; and
●
payments
                                            of penalties for terminating the lease, if the lease term reflects the lessee exercising
                                            an option to terminate the lease.
The
lease liability is measured at amortized cost using the effective interest method. It is measured when there is a change in future lease
payments arising from a change in an index or rate, or if there is a change in the estimate or assessment of the expected amount payable
under a residual value guarantee, purchase, extension or termination option. Variable lease payments not included in the initial measurement
of the lease liability are charged directly to profit or loss.
F-
18
BYND
CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
3 – SIGNIFICANT ACCOUNTING POLICIES (continued)
h.
Deferred
                                            taxes
Current
income tax:
Current
income tax assets and liabilities for the current period are measured at the amount expected to be recovered from or paid to taxation
authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, at the reporting
date, in the countries where the Company operates and generates taxable income.
Current
income tax relating to items recognized directly in other comprehensive income or equity is recognized in other comprehensive income
or equity and not in profit or loss. Management periodically evaluates positions taken in the tax returns with respect to situations
in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate.
Deferred
tax:
Deferred
tax is recognized on temporary differences at the reporting date arising between the tax bases of assets and liabilities and their carrying
amounts for financial reporting purposes. The carrying amount of deferred tax assets is reviewed at the end of each reporting period
and recognized only to the extent that it is probable that future taxable income will be available to allow all or part of the temporary
differences to be utilized.
Deferred
tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realized or the liability
is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted and are expected to apply by the end of
the reporting period. Deferred tax assets and deferred income tax liabilities are offset if a legally enforceable right exists to set
off current tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation
authority.
i.
Basic
                                            and diluted income (loss) per share
The
Company presents basic income (loss) per share data for its common shares, calculated by dividing the income (loss) attributable to common
shareholders of the Company by the weighted average number of common shares outstanding during the period. The diluted income (loss)
per share is determined by adjusting the income (loss) attributable to common shareholders and the weighted average number of common
shares outstanding for the effects of all options, warrants and similar instruments outstanding that may add to the total number of common
shares. During the years ended December 31, 2023 and 2022, the Company does not have any dilutive instruments outstanding. In addition,
because the Company incurred net losses, the effect of dilutive instruments would be anti-dilutive and therefore diluted loss per share
equals basic loss per share.
F-
19
BYND
                                            CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE 4 –
RESTATEMENT OF PREVIOUSLY ISSUED
FINANCIALS STATEMENT
As a result of the findings based on the Company's
ongoing reviews, the Company, in consultation with the Board of Directors, determined that the previously issued Consolidated Balance
Sheet presented in the 20-F filed on April 27, 2023, for the year ended December 31, 2022 had a clerical error in relation to software
development costs that should be part of intangible assets and not included in capital work in progress, and they would make the necessary
accounting corrections and restate such financial statement.
This error correction
resulted in a decrease to property and equipment of $
987,006
at December 31, 2022 and $
198,045
at January 1, 2022 and an increase to intangible
assets of $
987,006
at December 31, 2022 and $
198,045
at January 1, 2022.
Such correction of a clerical error did
not impact consolidated assets, liabilities or total shareholder's equity as of December 31, 2023 and 2022, or comprehensive loss
or cash flows for the years ended December 31, 2023 and 2022.
Following is a comprehensive list of all revised adjustments made during
the Restatement process:
As Previously Reported
Adjustments
As Revised
Financial Position as at December 31, 2022
Intangible Assets
$
45,139,683
$
973,279
$
46,112,962
Property and Equipment
1,317,287
(
973,279
)
344,008
Total Assets
$
49,903,208
$
-
$
49,903,208
Cash Flow for the year ended December 31, 2022
Purchase of property and equipment
$
(
938,635
)
$
788,960
$
(
149,675
)
Investment in intangible assets
(
1,071,254
)
(
788,960
)
(
1,860,214
)
Cash used in investing activities
$
(
2,008,389
)
$
-
$
(
2,008,389
)
NOTE
5 –
ACQUISITIONS
Acquisition
of Zigi Carmel
On
September 22, 2022, the Company and the former shareholder of Zigi Carmel Initiatives and Investments Ltd. ("ZC")
entered into a share exchange agreement, whereby the Company would acquire
100
%
ownership interest in ZC from the former shareholder in exchange for
7,920,000
common shares (
41,684
common shares post reverse split) of BYND. The share exchange agreement was executed and fully completed on September 22,
2022.
The
acquisition of ZC has been accounted for as asset acquisition according to
IFRS 2 Share-based Payment
as the acquired assets and
liabilities do not constitute a business under IFRS 3
Business Combinations
. The transaction price of the acquisition was measured
according to the fair value of the common shares given in consideration for the assets and liabilities assumed from the acquisition,
with equity increased by the corresponding amount equal to the total fair value of the common shares given. As a result, the acquisition
was recorded with the consideration as detailed in the table below:
Consideration
    transferred:
$
Value
    allocated to shares issued -
7,920,000
shares (
41,684
shares post reverse split) at $
5.40
per share
42,768,000
Fair
    value of assets and liabilities acquired:
Investments
137,811
Intangible
    asset – patents pending
42,768,000
Shareholder
    loan
(
137,811
)
42,768,000
The
intangible asset acquired in the acquisition of ZC is attributed to 2 patents pending for a therapeutic device (the "EZ-G"
device) owned by ZC. The company has determined that the patents pending shall not be amortized until they are approved and then will
be amortized over the course of their life.
NOTE
6 –
ACCOUNTS RECEIVABLE
December
    31, 2023
December
                                            31, 2022
Trade
    receivables
$
119,094
$
136,274
Income
    tax advances
52,003
90,528
Interest
    receivable
17,494
-
Due
    from shareholders
843
1,002
$
189,434
$
227,804
Information
on the Company's exposure to credit risk and market risk, as well as impairment losses on trade receivables and other accounts
receivable, is provided in Note 15.
F-
20
BYND
CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
7 –
INTANGIBLE ASSETS
The
Company's intangible assets relate to the proprietary Cannabis CRM software the Company is developing, Patents pending for the
EZ-G device (Note 5) as well as the primary growing license for medical cannabis in Israel.
The
additions for the software include cost of wages of the software developers for the time they spend on developing the Cannabis CRM software.
The
additions for year ended December 31, 2022 for the Patents include the fair value attributed to the Patents upon the acquisition of ZC
of $
42,768,000
as well as transaction and other costs in the amount of $
193,382
., for a total of $
42,961,382
.
The
Company considered indicators of impairment at December 31, 2023 and 2022. The Company recorded impairment loss during the year ended
December 31, 2023 for the license, the software and the patents pending. The impairment for the software and the license was done mainly
because of recent medical cannabis legislation changes in Israel that have materially affected the value of these assets. The impairment
for the Patents pending was done because of updated forecasts for the revenue the Company anticipates to generate from these patents
pending.
Software*
License
Patents
    Pending
Total
Cost
Balance,
    December 31, 2021
$
648,474
$
850,000
$
-
$
1,498,474
Additions
1,699,158
-
42,961,382
44,660,540
Translation
    differences
(
46,052
)
-
-
(
46,052
)
Balance,
    December 31, 2022
2,301,580
850,000
42,961,382
46,112,962
Additions
366,325
-
-
366,325
Impairments
(
2,478,491
)
(
850,000
)
(
9,498,279
)
(
12,826,770
)
Translation
    differences
(
108,176
)
-
-
(
108,176
)
Balance
    December 31, 2023
$
81,238
$
-
33,463,103
$
33,544,341
Accumulated
                                            amortization
Software
License
Patents
    Pending
Total
Balance,
    December 31, 2021
$
-
$
-
-
$
-
Depreciation
-
-
-
-
Balance,
    December 31, 2022
-
-
-
-
Amortization
81,406
-
-
81,406
Translation
    differences
(
168
)
-
-
(
168
)
Balance
    December 31, 2023
$
81,238
$
-
-
$
81,238
Net
    book value
At
    December 31, 2022
$
2,301,580
$
850,000
42,961,382
$
46,112,962
At
                                            December 31, 2023
$
-
$
-
33,463,103
$
33,463,103
*
Reclassified software
                                                                                                                                                              development costs from Capital Work in Progress (Note 8) to Intangible Assets – Software (See Note 4)
F-
21
BYND
                                            CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
8 –
PROPERTY AND EQUIPMENT
Property
and equipment consisted of the following:
Computers
    & Equipment
Vehicles
Furniture
    & Equipment
Capital
                                            Work In Progress*
Total
Costs
Balance,
    January 1, 2022
$
31,944
$
192,482
$
35,414
$
192,014
$
451,854
Additions
460
-
-
149,215
149,675
Disposals
(
1,500
)
-
-
-
(
1,500
)
Translation
    differences
(
1,885
)
(
11,430
)
(
2,104
)
(
13,311
)
(
28,730
)
Balance,
    December 31, 2022
29,019
181,052
33,310
327,918
571,299
Additions
6,664
-
1,039
704
8,407
Impairments
-
-
-
(
315,711
)
(
315,711
)
Translation
    differences
(
1,519
)
(
9,419
)
(
1,735
)
(
12,911
)
(
25,584
)
Balance,
    December 31, 2023
$
34,164
$
171,633
$
32,614
$
-
$
238,411
Accumulated
    depreciation
Balance
    as of January 1, 2022
$
26,794
$
150,219
$
29,645
$
-
$
206,658
Depreciation
2,399
28,405
2,297
-
33,101
Translation
    differences
(
1,605
)
(
9,089
)
(
1,774
)
-
(
12,468
)
Balance,
    December 31, 2022
27,588
169,535
30,168
-
227,291
Depreciation
2,172
9,377
1,897
-
13,446
Translation
    differences
(
1,439
)
(
8,839
)
(
1,573
)
-
(
11,851
)
Balance,
    December 31, 2023
$
28,321
$
170,073
$
30,492
$
-
$
228,886
Net
                                            book value
At
    December 31, 2022
$
1,431
$
11,517
$
3,142
$
327,918
$
344,008
At
    December 31, 2023
$
5,843
$
1,560
$
2,122
$
-
$
9,525
*
Reclassified
software development costs from
  Capital Work in Progress to Intangible Assets (Note 7) – Software (See Note 4)
During
the year ended December 31, 2023, depreciation of $
1,498
(2022 - $
2,399
) related to computer and equipment is included in cost of revenue.
As
of December 31, 2023 and 2022 the Company's Capital work in progress relates to the ongoing investment in the future medical cannabis
cultivation facility in Moshav Kochav Michael, Israel which includes permits and design.
The
Company considered indicators of impairment at December 31, 2023 and 2022. The Company recorded impairment loss during the year ended
December 31, 2023 for the capital work in progress.
The
impairment for the capital work in progress was done mainly because of recent medical cannabis legislation changes in Israel that have
materially affected the value of this asset.
F-
22
BYND
                                            CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
9 –
TRADE PAYABLES AND ACCRUED LIABILITIES
December
                                            31,
2023
December
                                            31, 2022
Trade
    payables
$
157,705
$
40,241
VAT,
    income and dividend taxes payable
28,027
43,703
Salaries
    payable
72,783
70,417
$
258,515
$
154,361
NOTE
10 –
RELATED PARTY TRANSACTIONS
Key
management personnel include those persons having authority and responsibility for planning, directing and controlling the activities
of the Company as a whole. The Company has determined that key management personnel consist of members of the Company's Board of
Directors and corporate officers. The remuneration of directors and key management personnel, not including normal employee compensation,
made during the years ended December 31, 2023 and 2022 is set out below:
December
                                            31, 2023
December
                                            31, 2022
December 31, 2021
Salary
    (cost of sales and services)
$
258,281
$
200,747
$
98,523
Salary
    (general and administrative expenses)
970,487
376,237
39,492
Share
    based payments
343,253
153,909
550,517
Salary
    (Intangible asset – software)
137,374
553,326
300,273
Consulting
    (research and development)
83,699
-
-
Consulting
    (Capital work in progress)
-
75,274
113,107
Consulting
    (Professional fees)
81,616
143,500
61,000
$
1,874,710
$
1,502,993
$
1,162,912
As
of December 31, 2023 and 2022, $
843
and $
1,002
, respectively, was owed from shareholders of the Company. Amounts owed were recorded in
accounts receivable are non-interest bearing and unsecured.
As
at December 31, 2023 and 2022, $
450,048
and $
37,094
, respectively, was owed to directors of the Company. Amounts due were recorded in
accounts payable are non-interest bearing and unsecured.
NOTE
11 –
WARRANTS
The
Company accounts for the warrants issued as part of the registered direct public offering that closed on December 21, 2023 (Note 14)
under IFRS 9 and they are classified as a liability since the exercise price is not denominated in the functional currency of the
Company.
2,884,616
warrants (
15,182
warrants post reverse split) were issued at an exercise price of US$
0.52
and expire on December 21, 2028. The derivative financial liability is re-measured at each reporting date, with changes in fair
value recognized in finance expense (income), net.
F-
23
BYND
                                            CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
11 – WARRANTS (continued)
The
derivative financial liability as of December 31, 2023 amounted to $
958,146
. The amount was recorded at fair value according to a Black
Scholes warrant pricing model.
For
the year ended December 31, 2023, the Company recorded an income of $
7,704
in the consolidated statements of loss and comprehensive loss
as a result of the change in the fair value of warrants.
The
key assumptions that were used in measuring the fair value of the warrants as of December 31, 2023 were: risk free interest rate –
3.17
%, expected volatility –
107.47
%, expected term
5
years from December 21, 2023 and expected dividend yield -
0
.
A
summary of changes in share purchase warrants issued by the Company during the year ended December 31, 2023 is as follows:
Number
    of Warrants
Weighted
                                            Average
Exercise
                                            Price US($)
Balance
    at December 31, 2022
-
-
Movement
    during the year ended
15,182
98.8
December
    31, 2023*
15,182
98.8
*
Number of warrants and exercise price post reverse split
Fair
    value measurements using input type
Level
    1
Level
    2
Level
    3
Total
Warrant
    liability as of January 1, 2023
-
-
$
-
$
-
Fair
    value at inception
-
-
965,850
965,850
Change
    in fair value
-
-
(
7,704
)
(
7,704
)
Translation
    adjustments
-
-
-
-
Warrant
    liability as of December 31, 2023
-
-
$
958,146
$
958,146
NOTE
12 –
LONG TERM LOAN
During
the year ended December 31, 2020, the Company secured a term loan with a principal amount of
$
182,542
(NIS
500,000
) from an Israeli
bank. The loan bears interest at the rate of
3.14
% per annum and matures on
September 18, 2025
. The loan is subject to 48 monthly payments
commencing October 18, 2021. $
9,127
(NIS
25,000
) was deposited in the bank as security for the loan.
F-
24
BYND
CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
12 – LONG TERM LOAN (continued)
The
activities of the long term loan during the years ended December 31, 2023 and 2022 are as follows:
December
                                            31,
2023
December
                                            31,
2022
Balance,
    opening
$
135,971
$
192,651
Addition
-
-
Repayments
(
45,350
)
(
46,561
)
Interest
    expense, accrued
3,333
4,977
Translation
    difference
(
8,847
)
(
15,096
)
Balance,
    ending
85,107
135,971
Less:
Long
    term loan – current portion
46,680
47,740
Long
    term loan – non-current portion
$
38,427
$
88,231
The
undiscounted repayments for each of the next four years and in the aggregate are:
Year
    ended
Amount
December
    31, 2024
$
46,680
December
    31, 2025
38,427
$
85,107
NOTE
13 –
EMPLOYEE BENEFITS
The
severance pay liability constitutes a defined benefit plan and was calculated using actuarial assumptions. In measuring the present value
of the defined benefit obligation and the current service costs the projected unit credit method was used.
a.
Plan
                                            asset (liability)
Information
on the Company's defined benefit pension plan and other defined benefit plans, in aggregate, is summarized as follows:
December
    31, 2023
December
    31, 2022
Defined
    benefit plan liability
$
(
91,533
)
$
(
86,016
)
Less:
fair
    value of plan asset or asset ceiling
-
-
$
(
91,533
)
$
(
86,016
)
F-
25
BYND
                                            CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
13 – EMPLOYEE BENEFITS (continued)
b.
Changes
                                            in the present value of the defined benefit plan liability
The
following are the continuities of the fair value of plan asset or plan liability and the present value of the defined benefit plan obligations:
December
    31, 2023
December
    31, 2022
Balance,
    opening
$
(
86,016
)
$
(
87,058
)
Recognized
    in profit and loss for the year:
Interest
    cost
(
4,638
)
(
1,964
)
Current
    service cost
(
5,860
)
(
6,023
)
Actuarial
    gain (loss) for change of assumptions
485
3,835
Translation
    differences
4,496
5,194
Balance,
    ending
$
(
91,533
)
$
(
86,016
)
The
actual amount paid may vary from the estimate based on actuarial valuations being completed, investment performance, volatility in discount
rates, regulatory requirements and other factors.
c.
Major
                                            assumptions in determining the defined benefit plan liability
The
principal actuarial assumptions used in calculating the Company's defined benefit plan obligations and net defined benefit plan
cost for the years were as follows (expressed as weighted averages):
December
    31, 2023
December
    31, 2022
Capitalization
    rate
3.15
%
2.73
%
Salary
    growth rate
0
%
0
%
Retirement
    rate
5
%
5
%
d.
Sensitivity
                                            analysis
The
following table outlines the key assumptions for the years ended December 31, 2023 and 2022 and the sensitivity of a
1
% change in each
of these assumptions on the defined benefit plan obligations and the net defined benefit plan cost.
The
sensitivity analysis provided in the table is hypothetical and should be used with caution. The sensitivities of each key assumption
have been calculated independently of any changes in other key assumptions. Actual experience may result in changes in a number of key
assumptions simultaneously. Changes in one factor may result in changes in another, which could amplify or reduce the impact of such
assumptions.
December
    31, 2023
December
    31, 2022
Capitalization
    rate:
Impact
    of:
1
% increase
$
(
4,775
)
$
(
4,974
)
1
%
    decrease
5,720
6,013
Salary
    growth rate:
Impact
    of:
1
% increase
$
5,856
$
6,128
1
%
    decrease
-
-
F-
26
BYND
CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
14 –
EQUITY
Authorized
Unlimited
number of common shares without par value.
Issued
As
of December 31, 2023,
223,964
common shares were issued and outstanding.
During
the year ended December 31, 2023
On
January 3, 2023, the Company issued
6,727
common shares (
35
common shares post reverse split) to two directors following the vesting of RSU's with a fair value of
$
6.20
,
for a compensation amount of $
41,875
.
On
April 4, 2023, the Company issued
6,727
common shares (
35
common shares post reverse split) to two directors following the vesting of RSU's with a fair value of $
6.20
,
for a compensation amount of $
41,730
.
On
April 27, 2023, the Company granted
43,847
RSU's (
231
RSU's post reverse split) to two directors,
25%
of the RSUs will vest each 3 months with the last tranche vesting on April 27, 2024
.
On
July 4, 2023, the Company issued
10,961
common shares (
58
common shares post reverse split) to two directors following the vesting of RSU's with a fair value of $
3.82
,
for a compensation amount of $
41,871
.
On
July 19, 2023 the Company issued
1,733,334
common shares (
9,123
common shares post
reverse split) at a price of US$
1.50
per share following the closing of an underwritten public offering with gross proceeds to the Company of $
3,424,201
,
before deducting underwriting discounts and other estimated expenses paid by the Company in the amount of $
405,636
,
totalling in a net amount of $
3,018,565
.
On
August 8, 2023, the Company granted
27,819
RSU's (
146
RSU's post reverse split) to two directors,
50%
of the RSUs will vest after 6 months, 25% after 9 months and 25% after a year
.
On
October 10, 2023, the Company granted
10,935
RSU's (
58
RSU's post reverse split) to a consultant,
the
RSUs will vest over 4 months and a day
.
On
October 23, 2023, the Company issued
24,869
common shares (
131
common shares post reverse split) to two directors following the vesting of RSU's with a fair value
of $
2.62
,
for a compensation amount of $
65,264
.
On
December 21, 2023 the Company issued
2,884,616
common shares (
15,182
common shares post
reverse split) at a price of US$
0.52
per
share following the closing of a registered direct public offering with gross proceeds to the Company of $
1,996,650
,
before deducting underwriting discounts and other estimated expenses paid by the Company in the amount of $
319,464
,
totalling in a net amount of $
1,677,186
.
The offering was for sale of
2,884,616
units (
15,182
units
post reverse split), each consisting of one common share and one common warrant to purchase one common share per warrant at an exercise price of
US$
0.52
(Note
11).
On
December 31, 2023, the Company granted
93,069
RSU's (
490
RSU's post reverse split) to a director and a consultant,
the
RSUs will vest over 4 months and a day
.
F-
27
BYND
                                            CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
14 – EQUITY (continued)
During
the year ended December 31, 2022
On
January 13, 2022, the Company completed a non-brokered private placement financing wherein it raised $
122,950
through the issuance of
40,983
common shares (
216
common shares post reverse split) at a price of $
3.00
per share.
On
May 3, 2022,
150,000
stock options (
790
stock options post reverse split) were exercised to common shares for a total proceeds of $
123,000
.
On
July 4, 2022 the Company issued
6,727
common shares(
35
common shares post reverse split) following the vesting of RSU's.
On
September 20, 2022
140,000
stock options (
737
stock options post reverse split) were exercised to common shares for a total proceeds of $
114,800
.
On
September 22, 2022, as part of the acquisition of Zigi Carmel described in note 4, the Company issued
7,920,000
of its common shares
(
41,684
of its common shares post reverse split) to the former shareholder of Zigi Carmel in exchange for all of the issued and outstanding
shares of Zigi Carmel.
On
October 3, 2022, the Company issued
6,727
common shares (
35
common shares post reverse split) to two directors following the vesting of RSU's.
On
October 5, 2022, the Company completed a non-brokered private placement financing wherein it raised $
616,570
through
the issuance of
142,395
common shares (
749
common
shares post reverse split) at a price of $
4.33
per share.
During
the year ended December 31, 2021
On
March 29, 2021, as part of the reverse takeover as described in note 1, the Company issued
18,015,833
of its common shares (
94,820
of its common shares post reverse split) to the former shareholders of BYND in exchange for all of the issued and outstanding shares
of BYND. Total
6,269,117
shares (
32,995
shares post reverse split) were retained by the former shareholders of the Company.
On
May 5, 2021, the Company announced that it completed a non-brokered private placement financing wherein it raised $
522,410
through the issuance of
435,337
common shares (
2,291
common shares post reverse split) at a price of $
1.20
per share.
On
July 5, 2021, the Company announced that it completed a non-brokered private placement financing wherein it raised $
1,840,000
through the issuance of
2,000,000
common shares (
10,526
common shares post reverse split) at a price of
0.92
per share.
On
August 16, 2021,
5,000
stock options (
26
stock options post reverse split) were exercised to common shares and on September 21, 2021,
55,000
stock
options (
289
stock options post reverse split) were exercised to common shares for a total proceeds of $
49,200
.
On
October 4, 2021, the Company completed two non-brokered private placements financing wherein it raised $
2,500,000
through the issuance of
2,403,846
common shares (
12,652
common shares post reverse split) at a price of $
1.04
per share as well as
400,000
non-transferable share purchase warrants(
2,105
non-transferable share purchase warrants post reverse split) at an exercise
price of $
1.30
per
common share.
The
Company recorded a share purchase warrants reserve of $
639,879
based on the Black-Scholes option pricing model and the following input
assumptions:
Weighted average fair value of warrants issued on October 4, 2021
$
1.60
Risk-free interest rate
1.33
%
Estimated life
2
years
Expected volatility
100.13
%
Expected dividend yield
0
%
The
funds raised from the $
2,500,000
private placement were held in escrow until the company's shares were approved for listing on
the Nasdaq.
In
connection with the second financing, the Company raised $
189,834
through the issuance of
94,917
common shares (
500
common shares post reverse split) at a price of $
2.00
per share.
On
October 14, 2021, the Company completed a non-brokered private placement financing wherein it raised $
400,000
through the issuance of
200,000
common shares (
1,053
common shares post reverse split) at a price of $
2.00
per share.
Stock
options
The
Company has a stock option plan to grant incentive stock options to directors, officers, employees and consultants. Under the plan, the
aggregate number of common shares that may be subject to option at any one time may not exceed 10% of the issued common shares of the
Company as of that date, including options granted prior to the adoption of the plan. The exercise price of these options is not less
than the Company's closing market price on the day prior to the grant of the options less the applicable discount permitted by
the CSE. Options granted
may
not exceed a term of five years
.
A
summary of the stock options outstanding for the year ended December 31, 2023 are summarized as follows:
Pre
reverse split:
Number of Options
Weighted Average Exercise Price
Outstanding at January 1, 2021
-
-
Granted during the period
1,135,000
$
1.09
Exercised during the period
(
60.000
)
$
0.82
Cancelled during the period
(
180,000
)
$
0.82
Outstanding at December 31, 2021
895,000
$
1.16
Granted during the period
10,000
$
6.20
Exercised during the period
(
290,000
)
$
0.82
Cancelled during the period
-
$
-
Outstanding at December 31, 2022
615,000
$
1.41
Granted during the period
100,000
$
2.12
Outstanding at December 31, 2023
715,000
$
1.51
Exercisable at December 31, 2023
667,500
$
1.47
Post
reverse split:
Number
    of Options
Weighted
    Average Exercise Price
Outstanding
    at January 1, 2021
-
-
Granted
    during the period
5,974
$
207.1
Exercised
    during the period
(
315
)
$
155.8
Cancelled
    during the period
(
948
)
$
155.8
Outstanding
    at December 31, 2021
4,711
$
220.4
Granted
    during the period
53
$
1,178
Exercised
    during the period
(
1,527
)
$
155.8
Cancelled
    during the period
-
$
-
Outstanding
    at December 31, 2022
3,237
$
267.9
Granted
    during the period
526
$
402.8
Outstanding
    at December 31, 2023
3,763
$
286.9
Exercisable
    at December 31, 2023
3,513
$
279.3
F-
28
BYND
CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
14 – EQUITY (continued)
Additional
information regarding stock options outstanding as of December 31, 2023, is as follows:
Pre
reverse split:
Outstanding
Exercisable
Number
    of stock options
Weighted
    average remaining contractual life (years)
Weighted
                                            Average
Exercise
                                            Price
Number
    of stock options
Weighted
                                            Average
Exercise
                                            Price
250,000
2.25
$
0.82
250,000
$
0.82
240,000
2.50
$
1.22
240,000
$
1.22
115,000
2.83
$
2.65
115,000
$
2.65
10,000
3.50
$
6.20
10,000
$
6.20
10,000
4.33
$
3.82
7,500
$
3.82
90,000
4.58
$
1.93
45,000
$
1.93
715,000
2.77
$
1.51
667,500
$
1.47
Post
reverse split:
Outstanding
Exercisable
Number
    of stock options
Weighted
    average remaining contractual life (years)
Weighted
                                            Average
Exercise
                                            Price
Number
    of stock options
Weighted
                                            Average
Exercise
                                            Price
1,316
2.25
$
155.8
1,316
$
155.8
1,263
2.50
$
231.8
1,263
$
231.8
605
2.83
$
503.5
605
$
503.5
53
3.50
$
1,178
53
$
1,178
53
4.33
$
725.8
39
$
725.8
473
4.58
$
366.7
237
$
366.7
3,763
2.77
$
286.9
3,513
$
279.3
During
the year ended December 31, 2023, there were
10,000
stock options (
526
stock options post
reverse split) granted to directors of the Company with an exercise price ranging from $
1.93
to $
3.82
per share.
As
of December 31, 2023,
667,500
of these stock options (
3,513
of these stock options post reverse split) were vested. During the year ended December 31,
2023, the Company recorded $
140,821
in share-based payment expense.
During
the year ended December 31, 2022, there were
10,000
stock options (53 stock options post reverse split) granted to a director of the Company with an exercise price of $
6.20
per
share ($
1,178
per share post reverse split) and
290,000
stock options (
1,527
stock options post reverse split) were exercised to shares.
As
of December 31, 2022,
612,500
of these stock options (
3,224
post reverse split) were vested. During the year ended December 31, 2022, the
Company recorded $
153,909
in share-based payment expense.
During
the year ended December 31, 2021, there were
780,000
stock options (4,106 stock options post reverse split) granted to the directors and officers of the Company with an exercise
price of $
0.82
per share.
The
options are exercisable for a period five years from the grant date and are subject to the following vesting schedule: 25% upon
listing of the Company's shares on the Canadian Stock Exchange, 25% on 90 days thereafter, 25% on 180 days thereafter and the
remainder on 270 days thereafter.
In addition,
240,000
stock options (
1,263
stock options post reverse split) were granted to a director of the Company with an exercise price of
$
1.22
per share and
115,000
stock options (605 stock options post revese split) were granted to a director of the Company with an exercise price of
$
2.65
per share.
Details
of the fair value of options granted and the assumptions used in the Black-Scholes option pricing model are as follows:
2023
2022
Weighted
    average fair value of options granted
$
1.61
$
3.96
Risk-free
    interest rate
3.76
%
3.56
%
Estimated
    life (in years)
5
5
Expected
    volatility
100.64
%
75.91
%
Expected
    dividend yield
0
%
0
%
F-
29
BYND
                                            CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
15 –
FINANCIAL INSTRUMENTS
a.
Fair
                                            value
Financial
instruments measured at fair value are classified into one of three levels in the fair value hierarchy according to the relative reliability
of the inputs used to estimate the fair values. The three levels of the fair value hierarchy are:
●
Level
    1 – Unadjusted quoted prices in active markets for identical assets or liabilities;
●
Level
    2 – Inputs other than quoted prices that are observable for the asset or liability either directly or indirectly; and
●
Level
    3 – Inputs that are not based on observable market data.
Management
estimates that cash, accounts receivable and other current liabilities approximately constitute their fair value in view of the fact
that these are short term instruments.
b.
Financial
                                            risk management
The
Company is exposed to various financial risks through its financial instruments: credit risk, liquidity risk and market risk (including
currency risk, interest rate risk and other price risk). The following analysis enables users to evaluate the nature and extent of the
risks.
Credit
risk
Credit
risk is the risk of an unexpected loss if a customer or third party to a financial instrument fails to meet its contractual obligations.
The
Company is subject to credit risk on its cash and accounts receivable which include trade and other accounts receivable (Note 6). The
Company limits its exposure to credit loss on cash by placing its cash with a high-quality financial institution. The Company has concentrations
of credit risk with respect to accounts receivable as large amounts of its trade receivables are concentrated amongst a small number
of customers. The Company performs credit evaluations of its customers but generally does not require collateral to support trade receivable.
Accounts
receivable primarily consist of trade receivables and sales tax receivable. The Company provides credit to very limited customer base
in the normal course of business and has established credit evaluation via an active direct consultation with its customers to mitigate
credit risk. Accounts receivable are shown net of any provision made for impairment of receivables. Due to this factor, the Company believes
that no additional credit risk, beyond amounts provided for collection loss, is inherent in accounts receivable.
Expected
credit loss ("ECL") analysis is performed at each reporting date using an objective approach to measure expected credit losses.
The provision amounts are based on direct management interface with the customer. The calculations reflect the probability-weighted outcome,
the time value of money and reasonable and supportable information that is available at the reporting date about past events, current
conditions and forecasts of future economic conditions. Accounts receivable are written off when there is no reasonable expectation of
recovery. Indicators that there is no reasonable expectation of recovery
F-
30
BYND
CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
15 – FINANCIAL INSTRUMENTS (continued)
include,
amongst others, business failure, the failure of a debtor to engage in a repayment plan, and a failure to make contractual payments over
the negotiated contract period.
During
the year ended December 31, 2023 and 2022, there was $
nil
impairment loss on accounts receivable recognized in the statement of income
(loss) and comprehensive income (loss).
The
Company's aging of trade receivables (Note 6) were as follows:
December
                                            31,
2023
December
                                            31,
2022
0
    – 30 days
$
61,046
$
74,987
31
    – 60 days
58,048
61,287
$
119,094
$
136,274
Liquidity
risk
Liquidity
risk is defined as the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities. Financial
liabilities include principal and interest payments.
The
Company's liquidity risk is that it is not able to settle liabilities when due or that it can do so only at an abnormally high
cost. Accordingly, one of management's primary goals is to maintain an optimum level of liquidity by actively managing assets,
liabilities and cash flows generated by operations. The Company's future strategies can be financed through a combination of cash
flows generated by operations, borrowing under existing credit facilities, and the issuance of equity. Management prepares regular budgets
and cash flow forecasts to help predict future changes in liquidity.
The
Corporation has financial liabilities with the following maturities as at December 31, 2023:
Contractual
    cash flows
Up
    to 1 year
1
    to 2 years
2
    to 3 years
3
    to 4 years
5
                                            year
and
                                            over
Total
Trade
    payables (Note 9)
$
157,705
$
-
$
-
$
-
$
-
$
157,705
Long
    term loan and unpaid interest (Note 12)
46,680
38,427
-
-
-
85,107
$
204,385
$
38,427
$
-
$
-
$
-
$
242,812
F-
31
BYND
                                            CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
15 – FINANCIAL INSTRUMENTS (continued)
The
Corporation has financial liabilities with the following maturities as at December 31, 2022:
Contractual
    cash flows
Up
    to 1 year
1
    to 2 years
2
    to 3 years
3
    to 4 years
5
                                            year
and
                                            over
Total
Trade
    payables (Note 9)
$
40,241
$
-
$
-
$
-
$
-
$
40,241
Long
    term loan and unpaid interest (Note 12)
47,740
49,241
38,990
-
-
135,971
$
87,981
$
49,241
$
38,990
$
-
$
-
$
176,212
Market
risk
Market
risk is the risk that the fair value or future cash flows from financial instruments will change as a result of changes in market prices.
Market risk includes risks such as currency risk and share price risk. The financial instruments of the Company which are affected by
market risk consist mainly of foreign currency cash and deposits, Company's US dollar denominated convertible debenture and investments
in marketable securities.
Foreign
currency risk
As
of December 31, 2023 and 2022, the Company has a surplus of financial assets over financial liabilities denominated in USD, consisting
of cash, in the sum of $
2,804,422
and $
1,394,585
, respectively.
Currency
sensitivity analysis
The
table below demonstrates the sensitivity test to a reasonable possible change in the exchange rate of the US dollar, with all other variables
unchanged. The impact on the Company's pre-tax profit and loss arises from changes in the fair value of the assets and financial
liabilities is as follows:
Change in the USD exchange rate
Impact on
pre-tax profit
December 31, 2023
5
% increase
$
(
140,221
)
5
% decrease
140,221
December 31, 2022
5
% increase
(
69,729
)
5
% decrease
$
69,729
Equity
(share price) risk
The
Company's investments in tradable shares are sensitive to market price risk arising from uncertainties concerning the future value
of these investments.
As
of December 31, 2023, and 2022, Company's exposure as a result of investments in tradable shares is $
nil
and $
nil
, respectively.
A
10
% decrease in share price may reduce the Company's pre-tax profit and loss by approximately $
nil
and $
nil
, respectively. A
10
% subsequent increase in the value of the tradable shares shall increase Company's pre-tax profit and loss by a similar amount.
F-
32
BYND
CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
15 – FINANCIAL INSTRUMENTS (continued)
c.
Capital
                                            management
The
Company's objectives when managing capital are to safeguard the Company's ability to continue as a going concern in order
to pursue the development and sale of its products and services, as well as to ensure that the Company is able to meet its financial
obligations as they become due. The capital structure consists of components of shareholders' equity, promissory note due to related
parties and the term loan provided by the bank.
The
basis for the Company's capital structure is dependent on the Company's expected business growth and changes in business
environment. To maintain or adjust the capital structure, the Company may issue new shares, incur debt or return capital to shareholders.
The Company does not presently utilize any quantitative measures to monitor its capital, but rather relies on the expertise of the Company's
management to sustain the future development of the business. Management reviews its capital management approach on an ongoing basis
and believes that this approach is reasonable.
The
Company is not subject to externally imposed capital requirements. There were no changes to the Company's approach to capital management
during the years ended December 31, 2023 and 2022.
NOTE
16 –
REVENUE AND DEFERRED REVENUE
The
Company has derived its revenue from the sources as summarized in the following:
December
                                            31,
2023
December
                                            31,
2022
December 31,
2021
Software
    development
$
758,307
$
761,166
$
725,862
Software
    license
200,593
213,749
208,625
Software
    supports
47,102
71,460
196,703
Cloud
    hosting
59,926
67,334
72,945
Others
10,933
9,363
13,324
$
1,076,861
$
1,123,072
$
1,217,459
The
Company recognized revenues from contracts with customers in accordance with the following timing under IFRS 15:
December
                                            31,
2023
December
                                            31,
2022
December 31,
2021
Revenue
    recognized over time
$
876,268
$
909,323
$
1,008,834
Revenue
    recognized at a point of time
200,593
213,749
208,625
$
1,076,861
$
1,123,072
$
1,217,459
F-
33
BYND
                                            CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
16 – REVENUE AND DEFERRED REVENUE (continued)
Deferred
revenue represents contract liabilities for customer payments received related to services yet to be provided subsequent to the reporting
date. Significant changes in deferred revenue during the years ended December 31 are as follows:
December
                                            31,
2023
December
                                            31,
2022
Deferred
    revenue, beginning
$
219,068
$
30,046
Customer
    payments received attributable to contract liabilities for unearned revenue
158,711
263,404
Revenue
    recognized from fulfilling contract liabilities
245,985
74,381
Deferred
    revenue, ending
$
131,794
$
219,068
The
Company derives significant revenues from one customer. During the year ended December 31, 2023, 2022 and 2021, revenues from this
customer were
82
%,
83
%
and
80
%
respectively, of total revenue. The trade receivable outstanding as at December 31, 2023, and 2022 are due from this
customer.
NOTE
17 –
COST OF REVENUE
Cost
of revenue incurred during the years ended December 31 are comprised of the following:
December
                                            31,
2023
December
                                            31,
2022
December 31,
2021
Salaries
    and benefits
$
636,497
$
510,615
$
563,165
Subcontractors
    expense (recovery)
366
(
16,318
)
570
Software
    and other
39,944
9,804
26,653
Depreciation
1,498
2,399
3,933
$
678,305
$
506,500
$
594,321
NOTE
18 –
INCOME TAXES
The
relevant companies' tax applicable to the Company commencing from 2021 (Year of Amalgamation) and thereafter is
27
%.
The
relevant companies' tax applicable to BYND commencing from 2018 and thereafter is
23
%. Current taxes for the reported periods are
calculated according to the said tax rate.
F-
34
BYND
                                            CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
18 – INCOME TAXES (continued)
A
reconciliation of income taxes at statutory rates with the reported taxes is as follows:
December
                                            31,
2023
December
                                            31,
2022
December
                                            31,
2021
Income
    (loss) before tax
$
(
18,466,962
)
$
(
1,658,404
)
$
(
4,843,325
)
Income
    tax rate
27
%
                                            and
23
%
27
%
                                            and
23
%
27% and 23%
Expected
    income expense (recovery)
(
4,889,258
)
(
460,055
)
(
1,325,208
)
Permanent
    differences
971
(
216,957
)
1,224,524
Prior
    years reassessment of tax expense
-
-
-
Change
    in unrecognized deferred assets
(
20,073
)
43,428
(
14,629
)
Change
    in valuation allowance
4,600,864
542,633
102,162
Other
335,654
97,231
48,564
Total
    income tax expense
$
28,159
$
6,280
$
35,413
Current
    income tax
$
28,159
$
6,280
$
35,413
Deferred
    income tax
-
-
-
Total
    income tax expense
$
28,159
$
6,280
$
35,413
Temporary
differences that give rise to the following deferred tax assets and liabilities at are:
December
                                            31,
2023
December
                                            31,
2022
Deferred
    tax assets
Non-capital
    loss carry forwards - Canada
$
5,245,659
$
644,794
Non-capital
    loss carry forwards - Israel
-
-
$
5,245,659
$
644,794
Valuation
    allowance
(
5,245,659
)
(
644,794
)
$
-
$
-
The
Company has Canadian non-capital losses of $
18,056,174
which is available to offset future years' taxable income in Canada.
BYND
has $
nil
(2022 - $
nil
) in non-capital losses carried forward for tax purposes, which can be carried forward indefinitely to be offset
against future business income and business capital gains.
Tax
attributes are subject to review, and potential adjustment, by tax authorities.
F-
35
BYND
                                            CANNASOFT ENTERPRISES INC.
Notes
to the Consolidated Financial Statements
For
the Years Ended for December 31, 2023 and 2022
(Expressed
in Canadian dollars, unless otherwise noted)
NOTE
19 –
SUBSEQUENT EVENTS
On
January 4, 2024, the Company issued
17,915
common shares (
94
common shares post reverse splt) to two directors following the vesting of RSU's with a fair value of $
2.99
,
for a compensation amount of $
53,568
.
On
January 10, 2024, the Company granted
410,000
RSUs (
2,158
RSUs post reverse split) to five directors of the Company,
the
RSUs will vest over 4 months and a day
.
On
January 10, 2024, the Company cancelled
565,000
stock options (
2,974
stock options post reverse split) that were previously granted to 4 directors of the Company.
On
January 16, 2024, the Company granted
60,000
RSUs (
316
RSUs post reverse split) and
650,000
stock options (
3,421
stock options post reverse split) to a consultant of the Company,
the
RSUs will vest over 4 months and a day, the stock options vest as follows: 150,000 on the date of the grant (789 post reverse split)
and 100,000 every month thereafter (526 post reverse split) every month thereafter
.
On
February 5, 2024, the Company granted
39,753
RSUs (
209
RSUs post reverse split) to a consultant of the Company,
the
RSUs will vest over 4 months and a day
.
On
March 5, 2024, the Company granted
60,083
RSUs (
316
RSUs post reverse split) to a consultant of the Company,
the
RSUs will vest over 4 months and a day
.
On
March 14, 2024 the Company announced the closing of an underwritten public offering with gross proceeds to the Company of
approximately US$
7.0
million, before deducting underwriting discounts and other estimated expenses paid by the Company. The offering was for sale of
116,666,667
units (614,109 units post reverse split), each consisting of one common share or pre-funded warrant, one series A warrants and two series B
warrants. The offering price was US$
0.06
per unit.
As
of March 14, 2024, the Company's common shares no longer were listed on the Canadian Securities Exchange following a voluntary
delisting.
On
March 15, 2024, the Company announced a
1 for 190
reverse stock split of its outstanding common shares that will be effective on March
22, 2024.
As
of April 1, 2024, the Company issued
614,109
common shares following the closing of the underwritten
public offering on March 14, 2024 as well as
3,593,170
common shares following the cashless exercise of A warrants and
15,000
common shares following the exercise of B warrants at an exercise price of US$
1.3643
per common share.
F-
36