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<div style="text-align:center;margin-top:0pt;margin-bottom:0pt;line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">As
filed with the Securities and Exchange Commission on September 21, 2022.</span></span></div>

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<div style="text-align:right;margin-left:47pt;line-height:1.25;font-family:'Times New Roman', serif;font-size:9pt;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>Registration
No. 333-&#160; &#160; &#160; &#160; &#160; &#160; &#160;</span></span></span></div>

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<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">UNITED
STATES</span></span></span><br /><span style="font-size:14pt"><span><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">SECURITIES
AND EXCHANGE COMMISSION</span></span></span></span></div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',serif;font-size:9pt;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">Washington,
D.C. 20549</span></span></span></div>

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<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div> </div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:14pt"><span><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">FORM
<ix:nonNumeric id="Fxbrl_20220830015542985" name="dei:DocumentType" contextRef="C_20220101to20220630">S-1</ix:nonNumeric></span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',serif;font-size:9pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">REGISTRATION
STATEMENT</span><br /><span>&#160;</span><span style="font-weight:bold">UNDER</span><br /><span style="font-weight:bold">THE SECURITIES
ACT OF 1933</span></span></span></div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',serif;font-size:9pt">&#160;</div>

<div style="line-height:1.25">

<div style="line-height:1.25"> <hr style="height:2px;color:#000000;background-color:#000000;text-align:center;margin-left:auto;margin-right:auto;border:none;text-align:center" />
</div>

<div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;&#8203;</span></span></div>
</div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif;font-size:16pt;font-weight:bold"><span style="font-size:16pt"><span><span><span style="font-family:Times New Roman,Times,serif"><ix:nonNumeric id="Fxbrl_20220830015612544" name="dei:EntityRegistrantName" contextRef="C_20220101to20220630">Artemis
Therapeutics, Inc.</ix:nonNumeric></span></span></span></span></div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',serif;font-size:8pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(Exact
name of registrant as specified in its charter)</span></span></div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',serif;font-size:8pt">&#160;</div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',serif;font-size:8pt"> <hr style="height:2px;color:#000000;background-color:#000000;margin-left:auto;margin-right:auto;border:none;text-align:center" />
</div>

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<div style="text-align:center;margin-left:27pt;line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#8203;</span></span></div>
</div>

<table border="0" cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:32.56%;vertical-align:top">
        <div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Delaware</span></span></div>
        <div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(State
        or Other Jurisdiction of<br />Incorporation or Organization)&#8203;</span></span></div> </td>
    <td style="width:1.1%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="text-align:center;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#8203;</span></span></div>
        </td>
    <td style="width:32.62%;vertical-align:top">
        <div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2844</span></span></div>
        <div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(Primary
        Standard Industrial<br />Classification Code Number)&#8203;</span></span></div> </td>
    <td style="width:1.1%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="text-align:center;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#8203;</span></span></div>
        </td>
    <td style="width:32.62%;vertical-align:top">
        <div style="text-align:center;line-height:1.25;font-family:'Times New Roman', serif;font-size:9pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">81-</span><span>&#160;</span><span style="font-weight:bold">1417774</span></span></span></div>
        <div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(I.R.S.
        Employer<br />Identification Number)</span></span></div> </td> </tr>
  </table>

<div style="line-height:1.25">

<div style="line-height:1.25">&#160;</div>

<div style="line-height:1.25"> <hr style="height:2px;color:#000000;background-color:#000000;text-align:center;margin-left:auto;margin-right:auto;border:none;text-align:center;margin-top:0pt;margin-bottom:0pt" />
</div>

<div style="line-height:1.25;margin-top:0pt;margin-bottom:0pt">&#160;</div> </div>

<div style="text-align:center;margin-top:0pt;margin-bottom:0pt;line-height:1.25;font-family:'Times New Roman',serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3
Eliezer Vardinon St.,<br />Petach Tikva, Israel 4959507<br />+972-77-407-4700</span></span></div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(Address,
Including Zip Code, and Telephone Number, Including Area Code, of Registrant&#8217;s Principal Executive Offices)</span></span></div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',serif;font-size:8pt"> <hr style="height:2px;color:#000000;background-color:#000000;margin-left:auto;margin-right:auto;border:none;text-align:center;margin-top:0pt;margin-bottom:0pt" />
</div>

<div style="line-height:1.25">

<div style="line-height:1.25;margin-top:5pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;&#8203;</span></span></div>
</div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">18
East 16th Street, Suite 307,<br />New York, NY 10003<br />(646) 233-1454</span></span></div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(Name,
Address, Including Zip Code, and Telephone Number, Including Area Code, of Agent For Service)&#8203;</span></span></div>

<div style="line-height:1.25">

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<div style="line-height:1.25"> <hr style="height:2px;color:#000000;background-color:#000000;text-align:center;margin-left:auto;margin-right:auto;border:none;text-align:center;margin-top:0pt;page-break-after:always;margin-bottom:0pt" />
</div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div> </div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',serif;font-size:9pt;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">Copies
to:</span><span>&#160;</span></span></span><br /><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>&#160;</span></span></span></div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',serif;font-size:9pt">

<div style="line-height:1.25;font-size:10pt;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Oded
Har-Even, Esq.</span></span></div>

<div style="line-height:1.25;font-size:10pt;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Ron
Ben-Bassat, Esq.</span></span></div>

<div style="line-height:1.25;font-size:10pt;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Sullivan
&#38; Worcester LLP</span></span></div>

<div style="line-height:1.25;font-size:10pt;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1633
Broadway</span></span></div>

<div style="line-height:1.25;font-size:10pt;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">New
York, NY 10019</span></span></div>

<div style="line-height:1.25;font-size:10pt;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Telephone:
(212) 660-5000</span></span></div>

<div style="line-height:1.25;font-size:10pt;font-weight:bold;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Facsimile:
(212) 660-3001</span></span></div> </div>

<div style="line-height:1.25">

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<div style="line-height:1.25"> <hr style="height:2px;color:#000000;background-color:#000000;text-align:center;margin-left:auto;margin-right:auto;border:none;text-align:center;margin-top:0pt;margin-bottom:0pt" />
</div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div> </div>

<div style="text-align:center;margin-left:27pt;line-height:1.25;font-family:'Times New Roman', serif;font-size:9pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">Approximate
date of commencement of proposed sale to the public:</span><br /><span style="font-weight:bold">As soon as practicable after the effective
date of this Registration Statement.</span><span>&#160;</span></span></span></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="text-align:justify;text-indent:20pt;margin-left:27pt;line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">If
any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the
Securities Act of 1933, check the following box. &#9744;</span></span></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="text-align:justify;text-indent:20pt;margin-left:27pt;line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">If
this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the
following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering.
&#9744;</span></span></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="text-align:justify;text-indent:20pt;margin-left:27pt;line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">If
this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities
Act registration statement number of the earlier effective registration statement for the same offering. &#9744;</span></span></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="text-align:justify;text-indent:20pt;margin-left:27pt;line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">If
this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities
Act registration statement number of the earlier effective registration statement for the same offering. &#9744;</span></span></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="text-align:justify;text-indent:20pt;margin-left:27pt;line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting
company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221;
and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</span></span></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="text-align:center;margin-left:27pt;line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Large
accelerated filer &#9744;&#160; &#160; &#160; &#160; Accelerated filer &#9744;&#160; &#160; &#160; &#160;&#160;<ix:nonNumeric id="Fxbrl_20220830015713221" name="dei:EntityFilerCategory" contextRef="C_20220101to20220630" format="ixt-sec:entityfilercategoryen">Non-accelerated
filer</ix:nonNumeric> &#9746;&#160; &#160; &#160; &#160; Smaller reporting company <ix:nonNumeric id="Fxbrl_20220830015915692" name="dei:EntitySmallBusiness" contextRef="C_20220101to20220630" format="ixt:fixed-true">&#9746;</ix:nonNumeric>&#160;
&#160; &#160; &#160; Emerging growth company <ix:nonNumeric id="Fxbrl_20220830015809967" name="dei:EntityEmergingGrowthCompany" contextRef="C_20220101to20220630" format="ixt:fixed-false">&#9744;</ix:nonNumeric></span></span></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="text-align:justify;text-indent:20pt;margin-left:27pt;line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">If
an emerging growth company, 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 to Section 7(a)(2)(B) of the Securities Act. &#9744;</span></span></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="text-align:justify;text-indent:20pt;margin-left:27pt;line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the Registrant
shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance
with Section 8(a) of the Securities Act of 1933, as amended, or until the Registration Statement shall become effective on such date as
the Commission, acting pursuant to said Section 8(a), may determine.</span></span></div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<div style="line-height:1.25">

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</div> </div>

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</div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> <!-- Field: Include-Text; File: PF\s1.htm; Date: 2022%2D09%2D21T12:38:33; Size: 0x0009B580; Options: XMLPreprocess -->
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<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">&#160;</div> </div>

<div style="text-align: center; line-height: 1.25; color: rgb(255, 0, 0)">

<div style="line-height: 1.25"><br /> </div>

<div style="line-height: 1.25">&#160;</div>

<div style="line-height: 1.25">Subject to completion, dated&#160;September 21, 2022</div>

<div style="line-height: 1.25">&#160;&#160;</div> </div>

<div style="text-align: justify; line-height: 1.25; color: rgb(255, 0, 0)">The information in this preliminary prospectus is not complete
and may be changed. The selling stockholders may not sell these securities until the registration statement filed with the Securities
and Exchange Commission is effective. This preliminary prospectus is not an offer to sell these securities and it is not soliciting an
offer to buy these securities in any state where the offer or sale is not permitted.</div>

<div style="text-align: center; line-height: 1.25; font-family: Times New Roman,Times,serif">&#160;</div>

<div style="text-align: center; line-height: 1.25; font-family: Times New Roman,Times,serif; font-weight: bold"><span style="text-decoration: underline">PRELIMINARY
</span><span style="text-decoration: underline">PROSPECTUS</span></div>

<div style="text-align: center; line-height: 1.25; font-family: Times New Roman,Times,serif">&#160;</div>

<div style="text-align: center; line-height: 1.25; font-family: Times New Roman,Times,serif; font-weight: bold">Artemis Therapeutics,
Inc.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: center; line-height: 1.25; font-family: Times New Roman, Times, serif; font-weight: bold">16,232,246 SHARES OF
COMMON STOCK</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 25.2pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160;&#160;&#160;
The selling stockholders named in this prospectus are offering 16,232,246 shares of common stock, par value $0.01 (the &#8220;Common Stock&#8221;)
of Artemis Therapeutics, Inc. (the &#8220;Company&#8221;). We are not selling any shares of common stock under this prospectus and will
not receive any proceeds from the sale of common stock to be offered by the selling stockholders. See &#8220;Use of Proceeds.&#8221; We
are registering the sale of these shares of common stock to satisfy registration rights we have granted to the selling stockholders.</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">This prospectus describes
the general manner in which the shares may be offered and sold by the selling stockholders named in this prospectus (the &#8220;Selling
Stockholders&#8221;). If necessary, the specific manner in which the shares may be offered and sold will be described in a supplement
to this prospectus. The Selling Stockholders and intermediaries through whom such securities are sold may be deemed &#8220;underwriters&#8221;
within the meaning of the Securities Act of 1933, as amended (the &#8220;Act&#8221;), with respect to the securities offered hereby, and
any profits realized or commissions received may be deemed underwriting compensation. We will pay the expenses of registering these shares.</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">Our Common Stock is quoted on the OTC Pink
Open Market under the symbol &#8220;ATMS&#8221;. On September 14, 2022, the last reported bid price of our Common Stock was $1.75 per
share.</div>

<div style="line-height: 1.25">&#160;</div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">As of the date of this prospectus, our Common Stock is subject
to quotation on the OTC Pink Open Market operated by the OTC Markets Group, Inc. The Selling Stockholders may offer, sell or distribute
all or a portion of the shares of common stock registered hereby publicly or through private transactions at prevailing market prices
or at negotiated prices. The selling Stockholders may be deemed to be &#8220;underwriters&#8221; within the meaning of the Securities
Act. There are no underwriting commissions involved in this offering. We have agreed to pay all the costs and expenses of this offering.
Selling Stockholders will pay no offering expenses, but all selling and other expenses incurred by the selling Stockholders will be paid
by the selling Stockholders.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-weight: bold">Investing in our Common Stock involves
risks. To read about factors you should consider before buying shares of our common stock See &#8220;Risk Factors&#8221; on page 7</span>.&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-weight: bold">Neither the U.S. Securities and
Exchange Commission (the &#8220;SEC&#8221;)</span>&#160;<span style="font-weight: bold">nor any state securities commission has approved
or disapproved of these securities or determined if this prospectus is truthful or complete. Any representation to the contrary is a criminal
offense.</span><span style="font-family: Times New Roman,Times,serif">&#160;</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="border-bottom: rgb(0, 0, 0) 2px solid; width: 32.99%; vertical-align: top">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Title of each class</div> </td>
    <td style="width: 1.5%; vertical-align: top">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="border-bottom: rgb(0, 0, 0) 2px solid; width: 32.99%; vertical-align: top">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Trading Symbol(s)</div> </td>
    <td style="width: 1.5%; vertical-align: top">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="border-bottom: rgb(0, 0, 0) 2px solid; width: 31.03%; vertical-align: top">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Name of each exchange on which registered</div> </td> </tr>
  <tr>
    <td style="width: 32.99%; vertical-align: top">
        <div style="text-align: center; line-height: 1.25">Common Stock, par value $0.01</div> </td>
    <td style="width: 1.5%; vertical-align: top">
        <div style="text-align: center; line-height: 1.25">&#160;</div> </td>
    <td style="width: 32.99%; vertical-align: top">
        <div style="text-align: center; line-height: 1.25">ATMS</div> </td>
    <td style="width: 1.5%; vertical-align: top">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 31.03%; vertical-align: top">
        <div style="text-align: center; line-height: 1.25">OTC Pink Open Market</div> </td> </tr>
  </table>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: center; line-height: 1.25">The date of this prospectus is , 2022.</div>

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<div style="text-align: center; line-height: 1.25; font-weight: bold">TABLE OF CONTENTS</div>

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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 92%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="border-bottom: rgb(0, 0, 0) 2px solid; width: 8%; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Page</div> </td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25"><a href="#SUMMARY">PROSPECTUS SUMMARY</a></div> </td>
    <td style="width: 8%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: center; line-height: 1.25">S-3<br /> </div> </td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle">
        <div style="line-height: 1.25"><a href="#OFFERING">THE OFFERING</a></div> </td>
    <td style="width: 8%; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25">S-4<br /> </div> </td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25"><a href="#INFORMATION">SUMMARY FINANCIAL INFORMATION</a></div> </td>
    <td style="width: 8%; vertical-align: bottom; background-color: rgb(204, 238, 255); text-align: center">S-5</td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle">
        <div style="line-height: 1.25"><a href="#CAUTIONARY">CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS</a></div> </td>
    <td style="width: 8%; vertical-align: top; text-align: center">S-6</td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25"><a href="#RISK">RISK FACTORS</a></div> </td>
    <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255); text-align: center">S-7</td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle">
        <div style="line-height: 1.25"><a href="#USE">USE OF PROCEEDS</a></div> </td>
    <td style="width: 8%; vertical-align: top; text-align: center">S-18</td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25"><a href="#MARKET">MARKET PRICE OF AND DIVIDENDS ON THE COMPANY&#8217;S COMMON EQUITY AND RELATED STOCKHOLDER
        MATTERS</a></div> </td>
    <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255); text-align: center">S-19</td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle">
        <div style="line-height: 1.25"><a href="#MANAGEMENT">MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</a></div>
        </td>
    <td style="width: 8%; vertical-align: top; text-align: center">S-20<br /> </td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25"><a href="#BUSINESS">BUSINESS</a></div> </td>
    <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255)">
        <div style="text-align: center; line-height: 1.25">S-27</div> </td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle">
        <div style="line-height: 1.25"><a href="#MANAGEMENT2">MANAGEMENT</a></div> </td>
    <td style="width: 8%; vertical-align: top; text-align: center">S-36</td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25"><a href="#SECURITY">SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS</a></div> </td>
    <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255); text-align: center">S-40<br /> </td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle">
        <div style="line-height: 1.25"><a href="#CERTAIN">CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE</a></div> </td>
    <td style="width: 8%; vertical-align: top">
        <div style="text-align: center; line-height: 1.25">S-41</div> </td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25"><a href="#DESCRIPTION">DESCRIPTION OF SECURITIES</a></div> </td>
    <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255); text-align: center">S-42</td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle">
        <div style="line-height: 1.25"><a href="#SELLING">SELLING STOCKHOLDERS</a></div> </td>
    <td style="width: 8%; vertical-align: top; text-align: center">S-45</td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25"><a href="#PLAN">PLAN OF DISTRIBUTION</a></div> </td>
    <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255); text-align: center">S-48</td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle">
        <div style="line-height: 1.25"><a href="#SHARES">SHARES ELIGIBLE FOR FUTURE SALE</a></div> </td>
    <td style="width: 8%; vertical-align: top; text-align: center">S-50<br /> </td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25"><a href="#LEGAL">LEGAL MATTERS</a></div> </td>
    <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255); text-align: center">S-51</td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle">
        <div style="line-height: 1.25"><a href="#EXPERTS">EXPERTS</a></div> </td>
    <td style="width: 8%; vertical-align: top; text-align: center">S-52</td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25"><a href="#WHERE">WHERE YOU CAN FIND ADDITIONAL INFORMATION</a></div> </td>
    <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255); text-align: center">S-53</td> </tr>
  <tr>
    <td style="width: 92%; vertical-align: middle">
        <div style="line-height: 1.25"><a href="#a_001">INDEX TO FINANCIAL STATEMENTS</a></div> </td>
    <td style="width: 8%; vertical-align: top">
        <div style="text-align: center; line-height: 1.25">1<br /> </div> </td> </tr>
  </table>

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<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-weight: bold">You should rely only on the information contained
in this prospectus. Neither we nor the Selling Stockholders have authorized any dealer, salesperson or other person to give any information
or to make any representations to you other than the information contained in this prospectus. You must not rely on any information or
representations not contained in this prospectus as if we had authorized it. The information contained in this prospectus is current only
as of the date on the cover page of this prospectus and may change after that date. We do not imply that there has been no change in the
information contained in this prospectus or in our affairs since that date by delivering this prospectus. Neither we nor the Selling Stockholders
are making an offer of these securities in any state where the offer is not permitted. You should assume that the information appearing
in this prospectus is accurate only as of its date, regardless of its time of delivery or the time of any sale of shares of our common
stock. Our business, financial condition, results of operations and prospects may have changed since that date.</div> </div>

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<div style="line-height: 1.25">&#160;</div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">Unless the context indicates otherwise, as used in this prospectus,
the terms &#8220;Manuka,&#8221; &#8220;the Company,&#8221; &#8220;we,&#8221; &#8220;our,&#8221; and &#8220;us&#8221; refer to Artemis
Therapeutics, Inc., a Delaware corporation and its subsidiary Manuka Ltd., a limited liability company organized under the laws of the
State of Israel.</div>

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<div style="text-align: center; line-height: 1.25; font-family: Times New Roman,Times,serif; font-weight: bold">Trademarks and Trade Names&#160;</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-family: Times New Roman,Times,serif">Solely for
convenience, any trademarks, trade names, service marks or copyrights referred to or used herein are listed without the applicable <sup style="vertical-align: text-top; line-height: 1; font-size: smaller">&#169;</sup>,
&#174; or &#8482; symbol, but such references or uses are not intended to indicate, in any way, that we, or the applicable owner, will
not assert, to the fullest extent under applicable law, our or their, as applicable, rights to these trademarks, trade names, service
marks and copyrights. Other trademarks, trade names, service marks or copyrights of any other company appearing in this prospectus are,
to our knowledge, the property of their respective owners.</span></div>

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: center; line-height: 1.25; font-weight: bold">Market and Industry Information</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">While we believe the estimated market position, market opportunity
and market size information included in this prospectus is generally reliable, such information, which is derived in part from management&#8217;s
estimates and beliefs, is inherently uncertain and imprecise. Other market data and industry information is based on management&#8217;s
knowledge of the industry and good faith estimates of management. All of the market data, panel data and industry information used in
this prospectus involves a number of assumptions and limitations, and you are cautioned not to give undue weight to such estimates. Projections,
assumptions and estimates of our future performance and the future performance of the industry in which we operate are necessarily subject
to a high degree of uncertainty and risk due to a variety of factors, including those described in &#8220;Risk Factors,&#8221; &#8220;Cautionary
Note Regarding Forward-Looking Statements&#8221; and elsewhere in this prospectus. These and other factors could cause results to differ
materially from those expressed in our estimates and beliefs and in the estimates prepared by independent parties.</div>

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- 2</span></div>

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<div style="text-align: center; line-height: 1.25; font-weight: bold"> <br /> </div>

<div style="text-align: center; line-height: 1.25; font-weight: bold">PROSPECTUS <span id="SUMMARY"><!--Anchor--></span>SUMMARY</div>

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-style: italic">This summary highlights certain information
contained in other parts of this prospectus. Because it is a summary, it does not contain all of the information that you should consider
in making your investment decision. Before investing in our Common Stock, you should read the entire prospectus carefully, including our
consolidated financial statements and the related notes included in this prospectus and the information set forth under the headings &#8220;Risk
Factors&#8221;, &#8220;Cautionary Note Regarding Forward-Looking Statements&#8221; and &#8220;Management&#8217;s Discussion and Analysis
of Financial Condition and Results of Operations&#8221; and the financial data and related notes. You should carefully read the documents
incorporated by reference herein, which are described under &#8220;Where You Can Find More Information&#8221;.</div>

<div style="text-indent: 36pt; line-height: 1.25">&#160;&#160;</div>

<div style="text-indent: 36pt; line-height: 1.25; font-weight: bold">Company Overview</div>

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">Until January 10, 2019, we were engaged in the development of agents
for the prevention and treatment of severe and potentially life-threatening infectious diseases. On January 10, 2019, we received a notice
regarding the immediate termination of a certain license agreement, dated May 31, 2016 (the &#8220;License Agreement&#8221;), executed
by and between the Company, Hadasit Medical Research Services and Development Ltd. and the Hong Kong University of Science and Technology
R and D Corporation Limited.&#160;We relied primarily on the License Agreement with respect to the development of Artemisone, our former
lead product candidate.&#160;Upon the termination of the License Agreement, the Company ceased having an operating business.</div>

<div style="line-height: 1.25"><br /> </div>

<div style="text-indent: 30pt">&#160;&#160; From January 10, 2019 to June 30, 2022, we had no business operations and have been classified
as a &#8220;shell&#8221; company, as such term is defined in Rule 405 of the Securities Act and Rule 12b-2 of the Exchange Act.</div>

<div style="line-height: 1.25">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="line-height: 1.25">&#160;</div> </div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman,serif">On March 6, 2022, we signed a Share Exchange Agreement, as amended
(the &#8220;Share Exchange Agreement&#8221;), with Manuka Ltd., a limited liability company organized under the laws of the State of Israel,
having an office for the transaction of business at 3 Eliezer Vardinon St., Petach Tikva, 4959507, Israel (&#8220;Manuka&#8221;), pursuant
to which Manuka became our wholly owned subsidiary. As the&#160;shareholders&#160;of Manuka&#160;Ltd. received the&#160;largest&#160;ownership
interest in&#160;the&#160;Company, Manuka Ltd.&#160;was&#160;determined to&#160;be the &#8220;accounting acquirer&#8221;&#160;in the reverse
recapitalization.&#160;As a result, the historical financial&#160;statements&#160;of the Company were replaced with the financial statement
of Manuka&#160;Ltd. for all periods presented,&#160;except for the adjustments to reflect the legal capital of the Company. The transactions
contemplated by the Share Exchange Agreement closed on June 30, 2022 (the &#8220;Closing&#8221;) and following the Closing, we adopted
the business of Manuka. Pursuant to the terms of the Share Exchange Agreement, we acquired all of the outstanding shares of Manuka (the
&#8220;Manuka Shares&#8221;) from Manuka&#8217;s shareholders in exchange for an aggregate amount of 33,791,641 shares of our Common Stock
of and 110,000 shares of our Series D Preferred stock (convertible into 66,000,000 shares of our common stock) (collectively, the &#8220;Consideration
Shares&#8221;), such that Manuka&#8217;s shareholders held, immediately following the closing, eighty-nine percent (89%) of our issued
and outstanding share capital (including and assuming the full conversion of the Series D Preferred stock).</div> </div>

<div style="line-height: 1.25"><br /> </div>

<div style="line-height: 1.25">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="text-indent: 36pt; line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman,serif">In addition, on June 30, 2022, we entered into various debt forgiveness
agreements with various existing stockholders, including Tonak Ltd. (formerly our largest shareholder), for the forgiveness of an aggregate
of $306,117 in outstanding debt in exchange for the issuance of 3,031,567 shares of our Common Stock. On June 30, 2022, we entered into
various warrant exchange agreements for the exchange of certain warrants to purchase shares of our Common Stock, originally issued in
October 2017, in exchange for an aggregate of 2,342,802 shares of our Common Stock. On June 30, 2022, we entered into several debt forgiveness
agreement and warrant exchange agreements, including: (i) a debt forgiveness agreement with Cutter Mill Capital LLC, pursuant to which
we agreed to issue 894,169 shares of our Common Stock. We also agreed to register all such shares of Common Stock issued to Cutter Mill
Capital, , within the earlier of 60 days following the closing date of the Share Exchange Agreement (provided, however that in the event
we have not cleared comments with the SEC with respect to this filing relating to the transactions contemplated by the Share Exchange
Agreement, such date shall be 90 days following the date if the agreement) and the date that we file its next registration statement,
and agreed to obtain effectiveness within 90 days (or 120 days in the event of a full review by the SEC); (ii) a debt forgiveness agreement
with Tonak Ltd., pursuant to which we agreed to issue 1,573,582 shares of our Common Stock; (iii) a debt forgiveness agreement with Hadasit
Medical Research Services and Development Ltd., pursuant to which we agreed to issue 95,256 shares of our Common Stock; (iv) warrant exchange
agreements with Globis Capital Partners, LP and Globis International Investments LLC, pursuant to which we agreed to issue 1,585,682 and
616,654 shares of our Common Stock, respectively; (v) warrant exchange agreements with Brian M. Culley and Amiad Solomon, pursuant to
which we agreed to issue to each 220,233 shares of our Common Stock; and (vi) an option exchange agreement with Chanan Morris, pursuant
to which we agreed to issue to each 780,934 shares of our Common Stock.</div> </div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"> <br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="text-indent: 36pt; line-height: 1.25">Since its inception, Manuka&#8217;s business activities primarily consisted of distributing&#160;M&#257;nuka&#160;honey
imported from New Zealand, developing and distributing supplements aimed at the beauty and skincare markets and, developing and manufacturing
skincare products based on New Zealand&#8217;s&#160;M&#257;nuka&#160;honey and bee venom, among other natural ingredients. All three segments
of Manuka&#8217;s products are to be marketed and sold solely on its websites. Manuka's skincare products are manufactured in Israel.</div>

<div style="line-height: 1.25"><br /> </div>

<div style="text-indent: 36pt; line-height: 1.25">Manuka&#8217;s current products are marketed and sold solely on its&#160;website in
Israel,&#160;<span style="text-decoration: underline">www.bmanuka.co.il,&#160;</span>and to be marketed and sold globally at&#160;<span style="text-decoration: underline">www.bmanuka.com</span>.</div>

<div style="line-height: 1.25"><br /> </div>

<div style="text-align: left; text-indent: 36pt; line-height: 1.25; font-weight: bold">Corporate Information</div>

<div style="text-align: left; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-indent: 36pt; line-height: 1.25">

<div style="text-indent: 36pt; line-height: 1.25">Our mailing address is Manuka Ltd, 3 Eliezer Vardinon St., Petach Tikva, Israel 4959507,
and our telephone number is +972-77-407-4700. Our Israeli web site address is <span style="text-decoration: underline">www.bmanuka.co.il</span>,
and our prospective global web site address is <span style="text-decoration: underline">www.bmanuka.com</span>.&#160;The content of our
website shall not be deemed incorporated by reference in this prospectus.</div> </div>

<div style="line-height: 1.25"><br /> </div>

<div style="text-indent: 36pt; line-height: 1.25">The Company&#8217;s Common Stock is not listed on any national stock exchange but is
quoted on the&#160;OTC Pink Open Market under the symbol &#8220;ATMS.&#8221;</div> </div> </div> &#160;&#160; </div> </div> </div>

<div style="text-align: center; line-height: 1.25; font-weight: bold"> <br /> </div>

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<div  style="text-align: center"><span  style="color: rgb(0, 0, 0); font-weight: normal; font-style: normal; font-family: Times New Roman,Times,serif">S
- 3</span></div>

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<div>&#160;

<div style="text-align: center; line-height: 1.25; font-weight: bold">THE <span id="OFFERING"><!--Anchor--></span>OFFERING</div>

<div style="margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25">&#160;</div>

<div>

<div style="text-align: justify; text-indent: 40pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160;This prospectus
relates to the sale, from time to time, by the Selling Stockholders identified in this prospectus of up to 16,232,246 shares of Company&#8217;s
Common Stock, consisting of: (i) 2,936,311 shares of Common Stock issued to certain stockholders in connection with several debt forgiveness
agreements with the Company in consideration of a debt forgiveness; (ii) 780,934 shares of Common Stock issued to certain stockholders
in connection with an option exchange agreement; (iii) 2,642,802 shares of Common Stock issued to certain stockholders in connection with
several warrant exchange agreements; and (iv) 7,629,690 shares of Common Stock of certain stockholders.</div>

<div style="line-height: 1.25">&#160;</div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;&#160; We are registering the sale of these shares (the &#8220;Resale
Shares&#8221;) to satisfy registration rights we have granted to the Selling Stockholders. The Selling Stockholders may offer, sell or
distribute all or a portion of the shares of Common Stock registered hereby publicly or through private transactions at prevailing market
prices or at negotiated prices. The Selling Stockholders may be deemed to be &#8220;underwriters&#8221; within the meaning of the Securities
Act. There are no underwriting commissions involved in this offering. We have agreed to pay all the costs and expenses of this offering.
The Selling Stockholders will pay no offering expenses, but all selling and other expenses incurred by the Selling Stockholders will be
paid by the Selling Stockholders. We will not receive any proceeds from the sale of Common Stock to be offered by the Selling Stockholders.</div>

<div><br /> </div>

<div>

<table cellspacing="0" cellpadding="0" id="ze7e72a04816c419bb3dd82b7f81c5586" style="font: 10pt Times New Roman, Times, serif; width: 100%; text-align: left; color: #000000">
  <tr>
    <td style="width: 20.71%; vertical-align: middle">
        <div style="line-height: 1.25">Common Stock Offered by the Selling Stockholders:</div> </td>
    <td style="width: 3.02%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 76.28%; vertical-align: middle">
        <div style="line-height: 1.25">Up to 16,232,246 shares of Common Stock.</div> </td> </tr>
  <tr>
    <td style="width: 20.71%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.02%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 76.28%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td style="width: 20.71%; vertical-align: middle">
        <div style="line-height: 1.25">Common Stock Currently Issued and Outstanding</div> </td>
    <td style="width: 3.02%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 76.28%; vertical-align: middle">
        <div style="line-height: 1.25">111,125,405 shares of Common Stock.</div> </td> </tr>
  <tr>
    <td style="width: 20.71%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.02%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 76.28%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td style="width: 20.71%; vertical-align: top">
        <div style="line-height: 1.25">Use of Proceeds:</div> </td>
    <td style="width: 3.02%; vertical-align: top">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 76.28%; vertical-align: top">
        <div style="line-height: 1.25">The Selling Stockholders will receive all of the proceeds from the sale of our Common Stock in this offering.
        We will not receive any proceeds from the sale of shares of Common Stock by the Selling Stockholders. See &#8220;Use of Proceeds.&#8221;</div>
        </td> </tr>
  <tr>
    <td style="width: 20.71%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.02%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 76.28%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td style="width: 20.71%; vertical-align: top">
        <div style="line-height: 1.25">Risk Factors:</div> </td>
    <td style="width: 3.02%; vertical-align: top">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 76.28%; vertical-align: top">
        <div style="line-height: 1.25">An investment in the Common Stock offered under this prospectus is highly speculative and involves substantial
        risk. Please carefully consider the &#8220;<span style="font-style: italic">Risk Factors</span>&#8221; section and other information in
        this prospectus for a discussion of risks. Additional risks and uncertainties not presently known to us or that we currently deem to be
        immaterial may also impair our business and operations.</div> </td> </tr>
  <tr>
    <td style="width: 20.71%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.02%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 76.28%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td style="width: 20.71%; vertical-align: middle">
        <div style="line-height: 1.25">Listing:</div> </td>
    <td style="width: 3.02%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 76.28%; vertical-align: middle">
        <div style="line-height: 1.25">Our Common Stock is subject to quotation on OTC Pink Open Market under the symbol &#8220;ATMS&#8221;.</div>
        </td> </tr>
  </table> </div>

<div>

<div style="line-height: 1.25"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">

<div style="text-indent: 36pt; line-height: 1.25">Except as otherwise indicated, the number of shares of our Common Stock outstanding
after this offering is based on 111,125,405 shares of Common Stock currently issued and outstanding as of September 21, 2022 and assumes
no exercise, settlement or termination of any outstanding stock options, stock appreciation rights, restricted stock awards or other stock-based
awards after August 30, 2022.</div> </div>

<div style="line-height: 1.25">&#160; <br /> </div> </div> </div> </div> </div> <br />

<div  style="clear: both; margin-top: 10pt; margin-bottom: 10pt">

<div  style="text-align: center"><span  style="color: rgb(0, 0, 0); font-weight: normal; font-style: normal; font-family: Times New Roman,Times,serif">S
- 4</span></div>

<div  style="page-break-after: always"> <hr style="border-width: 0px; margin: 4px 0px; clear: both; width: 100%; height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0)" /></div>
</div>

<div  style="font-family: Times New Roman,Times,serif">

<div style="text-align: right; line-height: 1.25"><br /> </div> </div>

<div style="text-align: center; line-height: 1.25; font-weight: bold">SUMMARY FINANCIAL <span id="INFORMATION"><!--Anchor--></span>INFORMATION</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25"><br /> </div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 30pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; The following
summary of our financial data should be read in conjunction with, and is qualified in its entirety by reference to, &#8220;Management&#8217;s
Discussion and Analysis of Financial Condition and Results of Operations&#8221; and our interim unaudited consolidated financial statements
for the six months ended June 30, 2022 and our audited consolidated financial statements as of and for the year ended December 31, 2021,
appearing elsewhere in this prospectus.</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">The following tables
set forth our summary financial information for the periods as of the dates indicated. All financial statements included in this prospectus
are prepared and presented in accordance with generally accepted accounting principles in the United States ("GAAP"). The financial statements
contained elsewhere fully represent our financial condition and operations; however, they are not indicative of our future performance.</div>

<div style="line-height: 1.25">&#160;</div> </div>

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    <td colspan="6" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Six Months ended<br /> June 30,</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
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    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="line-height: 1.25"><span style="line-height: 1.25"> </span></div>
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Period from March 22, (Inception) to December 31</div> </td>
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  <tr>
    <td style="vertical-align: bottom; vertical-align: top; padding-bottom: 2px">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="text-align: center; text-indent: 2pt; line-height: 1.25; font-weight: bold"> 2 0 2 2</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="text-align: center; text-indent: 2pt; line-height: 1.25; font-weight: bold">2 0 2 1</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">2 0 2 1</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="text-align: center; text-indent: 2pt; line-height: 1.25; font-weight: bold">2 0 2 0</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
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  <tr>
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        <div style="line-height: 1.25">&#160;</div> </td>
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    <td colspan="14" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25">(<span style="font-style: italic">USD in thousands</span>)</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
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  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 52%; padding-bottom: 2px">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="2" class="cftcurrcell" rowspan="1" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25; font-family: Times New Roman,Times,serif; font-weight: bold; text-align: center">$</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="2" class="cftcurrcell" rowspan="1" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25; font-family: Times New Roman,Times,serif; font-weight: bold; text-align: center">$</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="2" class="cftcurrcell" rowspan="1" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25; font-family: Times New Roman,Times,serif; font-weight: bold; text-align: center">$</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="2" class="cftcurrcell" rowspan="1" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25; font-family: Times New Roman,Times,serif; font-weight: bold; text-align: center">$</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
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  <tr>
    <td style="vertical-align: bottom; vertical-align: top; background-color: #CCEEFF; width: 52%">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 52%">
        <div style="line-height: 1.25">Revenues</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">78</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">4</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">7</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; background-color: #CCEEFF; width: 52%; padding-bottom: 2px">
        <div style="line-height: 1.25">Costs of revenues</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: #000000 2px solid; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: #000000 2px solid; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">21</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: #000000 2px solid; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: #000000 2px solid; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">1</div> </td>
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    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: #000000 2px solid; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: #000000 2px solid; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">1</div> </td>
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    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: #000000 2px solid; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: #000000 2px solid; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
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        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 52%; padding-bottom: 2px">
        <div style="line-height: 1.25; font-weight: bold">Gross profit</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">57</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">3</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
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    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 52%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">Operating expenses</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 52%">
        <div style="line-height: 1.25">Sales and marketing</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">196</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">18</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">66</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">38</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 52%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">General and administrative</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">280</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">55</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">230</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">23</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 52%; padding-bottom: 2px">
        <div style="line-height: 1.25; font-weight: bold">Total operating expenses</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">476</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">73</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">296</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">61</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 52%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25; font-weight: bold">Operating loss</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">(419</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">(70</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">(290</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">(61</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">)</div> </td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 52%; padding-bottom: 2px">
        <div style="line-height: 1.25">Financial expenses (expenses)/ Income, net</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">14</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(9</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(39</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(7</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">
        <div style="line-height: 1.25">)</div> </td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 52%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25; font-weight: bold">Net Loss and Total Comprehensive Loss</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">(405</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">(79</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">(329</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">(68</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">)</div> </td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 52%">
        <div style="line-height: 1.25; font-weight: bold">Loss per common stock:</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 52%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">Basic and diluted net loss per common stock</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
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    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">(0.0041</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">(0.0010</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
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        <div style="line-height: 1.25">(0.0041</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">)</div> </td>
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    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">(0.0011</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">)</div> </td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 52%; padding-bottom: 2px">
        <div style="line-height: 1.25">Weighted average number of shares of Common Stock used in calculation of net loss per common stock:</div>
        </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">31,624,556</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
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    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">26,139,289</div> </td>
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    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">20,315,323</div> </td>
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- 5</span></div>

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</div>

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<div style="text-align: center; line-height: 1.25; font-weight: bold"><span id="CAUTIONARY"><!--Anchor--></span>CAUTIONARY STATEMENT REGARDING
FORWARD-LOOKING STATEMENTS</div>

<div style="text-align: justify; text-indent: 36pt; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25">This prospectus contains
&#8220;forward-looking statements,&#8221; which include information relating to management&#8217;s current view with respect to future
events, future financial performance, financial projections, strategies, expectations, competitive environment and regulation. Words such
as &#8220;may,&#8221; &#8220;should,&#8221; &#8220;could,&#8221; &#8220;would,&#8221; &#8220;predicts,&#8221; &#8220;potential,&#8221;
&#8220;continue,&#8221; &#8220;expects,&#8221; &#8220;anticipates,&#8221; &#8220;future,&#8221; &#8220;intends,&#8221; &#8220;plans,&#8221;
&#8220;believes,&#8221; &#8220;estimates,&#8221; and similar expressions, as well as statements in future tense, identify forward-looking
statements. Such forward-looking statements may include projections with respect to market size and acceptance, revenues and earnings,
marketing and sales strategies, and business operations. Although forward-looking statements in this report reflect the good faith judgment
of management, forward-looking statements are inherently subject to known and unknown risks, business, economic and other risks and uncertainties
that may cause actual results to be materially different from those discussed in these forward-looking statements. Readers are urged not
to place undue reliance on these forward-looking statements, which speak only as of the date of this report. We assume no obligation to
update any forward-looking statements in order to reflect any event or circumstance that may arise after the date of this report, other
than as may be required by applicable law or regulation. Readers are urged to carefully review and consider the various disclosures made
by us in our reports filed with the SEC which attempt to advise interested parties of the risks and factors that may affect our business,
financial condition, results of operation and cash flows. If one or more of these risks or uncertainties materialize, or if the underlying
assumptions prove incorrect, our actual results may vary materially from those expected or projected by the forward-looking statements.
Important factors that could cause such differences include, but are not limited to:</div>

<div style="text-align: justify; text-indent: 36pt; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25">&#160;</div>

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  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: middle">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">sales of our products;</div> </td> </tr>
  </table>

<div style="text-indent: 18pt; margin-right: 5.25pt; margin-left: 23.25pt; line-height: 1.25">&#160;</div>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: middle">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">the size and growth of our product market;</div> </td> </tr>
  </table>

<div style="text-indent: 36pt; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25">&#160;</div>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
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    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: middle">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">our limited operating history and inability to effectively grow our business;</div> </td> </tr>
  </table>

<div style="text-indent: 36pt; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25">&#160;</div>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
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    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: middle">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">our developing and manufacturing capabilities;</div> </td> </tr>
  </table>

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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
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    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: middle">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">supply disruption;</div> </td> </tr>
  </table>

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    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: middle">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">our entering into certain partnerships with third parties;</div> </td> </tr>
  </table>

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    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: middle">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">obtaining required regulatory approvals for sales or exports of our products;</div> </td> </tr>
  </table>

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    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: middle">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">our marketing plans;</div> </td> </tr>
  </table>

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    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: middle">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">our expectations regarding our short- and long-term capital requirements;</div> </td> </tr>
  </table>

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    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: middle">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">the effect of COVID-19 on our business;</div> </td> </tr>
  </table>

<div style="text-indent: 36pt; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25">&#160;</div>

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    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: middle">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">our outlook for the coming months and future periods, including but not limited to our expectations regarding
        future revenue and expenses; and</div> </td> </tr>
  </table>

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    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: middle">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">information with respect to any other plans and strategies for our business.</div> </td> </tr>
  </table>

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<div style="text-align: justify; text-indent: 36pt; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25">The foregoing does not
represent an exhaustive list of matters that may be covered by the forward-looking statements contained herein or risk factors that we
are faced with that may cause our actual results to differ from those anticipated in our forward-looking statements. Please see &#8220;<span style="font-style: italic">Risk
Factors</span>&#8221; for additional risks that could adversely impact our business and financial performance.</div>

<div style="text-indent: 21.6pt; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25">All forward-looking
statements included in this prospectus are based on information available to us on the date of this prospectus. Except to the extent required
by applicable laws or rules, we undertake no obligation to publicly update or revise any forward-looking statement, whether as a result
of new information, future events or otherwise. All subsequent written and oral forward-looking statements attributable to us or persons
acting on our behalf are expressly qualified in their entirety by the cautionary statements contained above and throughout this prospectus.</div>

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</span></div>

<div style="text-align: justify; text-indent: 36pt; margin-right: 5.25pt; margin-left: 5.25pt; line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">Moreover, new risks regularly emerge, and it is not possible
for our management to predict or articulate all the risks we face, nor can we assess the impact of all risks on our business or the extent
to which any risk, or combination of risks, may cause actual results to differ from those contained in any forward-looking statements.
All forward-looking statements included in this prospectus are based on information available to us on the date of this prospectus. Except
to the extent required by applicable laws or rules, we undertake no obligation to publicly update or revise any forward-looking statement,
whether as a result of new information, future events or otherwise. All subsequent written and oral forward-looking statements attributable
to us or persons acting on our behalf are expressly qualified in their entirety by the cautionary statements contained above and throughout
this prospectus.</div> </div>

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- 6</span></div>

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</div>

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<div style="text-align: center; line-height: 1.25; font-weight: bold"><span id="RISK"><!--Anchor--></span>RISK FACTORS</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; An investment in our Common
Stock is speculative and illiquid and involves a high degree of risk, including the risk of a loss of your entire investment. You should
carefully consider the risks and uncertainties described below and the other information contained in this prospectus before purchasing
shares of our Common Stock. If any of the following risks actually materialize, our business, financial condition, prospects and/or operations
could suffer. In such event, the value of our Common Stock could decline, and you could lose all or a substantial portion of the money
that you pay for our Common Stock. The risks and uncertainties described below are not the only ones we are facing. Additional risks and
uncertainties not presently known to us or that we deem immaterial may also impair our business operations or financial condition. Additional
risks not presently known to us or that we currently deem immaterial may also impair our business operations. Our business, financial
condition and results of operations could be materially adversely affected by any of these risks. The trading price of our securities
could decline due to any of these risks, and you may lose all or part of your investment. The discussion of risks includes or refers to
forward-looking statements; you should read the explanation of the qualifications and limitations on such forward-looking statements discussed
elsewhere in this prospectus.</span><span style="font-family: Times New Roman,Times,serif">&#160;&#160;</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: center; line-height: 1.25; font-weight: bold">Risks Related to Our Business</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Manuka has a limited operating history and
is subject to the risks encountered by early-stage companies.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;&#160; Manuka was organized in Israel in March 2020. Because
its operating company has a limited operating history, you should consider and evaluate its operating prospects in light of the risks
and uncertainties frequently encountered by early-stage companies in rapidly evolving markets. For us, these risks include:</div>

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<table cellspacing="0" cellpadding="0" border="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">risks that Manuka may not have sufficient capital to achieve its growth strategy;</div>
        </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">risks that Manuka may not develop its product and service offerings in a manner that
        enables us to be profitable and meet its customers&#8217; requirements;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">risks that its growth strategy may not be successful; and</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">risks that fluctuations in its operating results will be significant relative to its
        revenues.</div> </td> </tr>
  </table>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;&#160; These risks are described in more detail below. Its
future growth will depend substantially on Manuka&#8217;s ability to address these and the other risks described in this section. If Manuka
does not successfully address these risks, its business would be significantly harmed.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Manuka&#8217;s</span><span style="font-family: Times New Roman,Times,serif">&#160;<span style="font-weight: bold; font-style: italic">future
success depends on its ability to develop, receive FDA and other similar regulatory approval for, and introduce new products or product
enhancements that will be accepted by the market in a timely manner, and if Manuka does not do so, its results of operations will suffer.</span></span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 38pt; line-height: 1.25; font-family: Times New Roman,Times,serif">&#160; It is important
to Manuka&#8217;s business that it continues to build a pipeline of product offerings for the treatment skin conditions and cosmetic improvements
to remain competitive. Consequently, its success will depend in part on Manuka&#8217;s ability to develop or acquire and introduce new
products. However, Manuka may be unable to successfully maintain its regulatory clearance for existing products, or develop, obtain and
maintain regulatory clearance or approval for product enhancements, or new products, or these products may not be accepted by clinicians
who financially support many of the procedures performed with its products.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 38pt; line-height: 1.25; font-family: Times New Roman,Times,serif">&#160; If Manuka does
not develop new products or product enhancements in time to meet market demand, if there is insufficient demand for these products or
enhancements, or if competitors introduce new products with enhanced functionalities that are superior to those of Manuka, then its results
of operations will suffer.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">The success of Manuka&#8217;s business depends
on its ability to maintain and enhance its reputation and brand.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"> <br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka believes that its reputation in the skincare industry
is of significant importance to the success of its business. A well-recognized brand is critical to increasing its customer base and,
in turn, increasing its revenue. Since the skincare industry is highly competitive, its ability to remain competitive depends to a large
extent on its ability to maintain and enhance its reputation and brand, which could be difficult and expensive. To build, maintain and
enhance its reputation and brand, Manuka needs to successfully manage many aspects of its business, such as cost-effective marketing campaigns
to increase brand recognition and awareness in a highly competitive market.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;&#160; Manuka will continue to conduct various marketing
and brand promotion activities. Manuka cannot assure you, however, that these activities will be successful and achieve the brand promotion
goals we expect. If Manuka fail to maintain and enhance its reputation and brand, or if we incur excessive expenses in its efforts to
do so, Manuka&#8217;s business, financial conditions and results of operations could be adversely affected.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div  style="clear: both; margin-top: 10pt; margin-bottom: 10pt">

<div  style="text-align: center"><span  style="color: rgb(0, 0, 0); font-weight: normal; font-style: normal; font-family: Times New Roman,Times,serif">S
- 7</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Manuka</span>&#160;<span style="font-weight: bold; font-style: italic">has
incurred losses since its inception.</span></div>

<div style="line-height: 1.25"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-family: Times New Roman,serif; text-indent: 40pt">&#160; To date Manuka has generated
revenues only in the years 2021 and 2022. Manuka cannot give assurances that it will continue to generate revenues or income in the future.</div>
</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman,serif">&#160;&#160; To date, Manuka has financed its operations primarily
through marketing and sales, the sale of equity securities, shareholders loans and short-term credit. The amount of its future net losses
will depend, in part, on the rate of its future expenditures and its ability to obtain funding through equity or debt financings, strategic
collaborations, or grants. Skincare product development is a speculative undertaking and involves a substantial degree of risk. With respect
to its current products and future products (in the pure honey market and the Gummy vitamins and food supplement), we are in early developments
of its penetration to the global market. Even if Manuka obtains regulatory approval to market its products, its future revenue will depend
upon the size of any markets in which its products may receive approval, and its ability to achieve sufficient market acceptance, pricing,
reimbursement from third-party payors, and adequate market share for its product candidates in those markets.</div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;&#160; Manuka expects to continue to incur expenses and increasing
operating losses for the foreseeable future. Manuka anticipates that its expenses will increase substantially if and as it:</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">continue its research and preclinical and clinical development of its products;</div>
        </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">advance its programs into more expensive clinical studies;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">initiate additional preclinical, clinical, or other studies for its product candidates;</div>
        </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">change or add additional manufacturers or suppliers;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">seek regulatory and marketing approvals for our product that successfully complete
        regulatory approvals;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">establish a sales, marketing, and distribution infrastructure to commercialize any
        products for which Manuka may obtain marketing approval;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">make milestone or other payments under any license agreements;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">seek to maintain, protect, and expand its intellectual property portfolio;</div> </td>
        </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">seek to attract and retain skilled personnel;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">create additional infrastructure to support its operations as a public company and
        its product development and planned future commercialization efforts; and</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">experience any delays or encounter issues with any of the above, including but not
        limited to failed studies, complex results, safety issues, or other regulatory challenges that require longer follow-up of existing studies,
        additional major studies, or additional supportive studies in order to pursue marketing approval.</div> </td> </tr>
  </table>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;&#160; Further, the net losses Manuka incurs may fluctuate
significantly from quarter to quarter and year to year, such that a period-to-period comparison of its results of operations may not be
a good indication of its future performance.</div>

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<div  style="text-align: center"><span  style="color: rgb(0, 0, 0); font-weight: normal; font-style: normal; font-family: Times New Roman,Times,serif">S
- 8</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div> <span style="font-family: Times New Roman,serif; font-weight: bold; font-style: italic">Manuka
has had marginal revenues since inception.</span><span style="font-family: Times New Roman,Times,serif">&#160;</span><span style="font-family: Times New Roman,serif; font-weight: bold; font-style: italic">Our
costs may grow quicker than our revenues, which may negatively affect our potential profitability.</span>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman,serif">&#160;&#160; Manuka has experienced net losses and has generated a
marginal revenues since its inception.<span style="font-family: Times New Roman,Times,serif">&#160;</span>We expect our expenses to continue
to increase in the future as we expand our product offerings and hire additional personnel.&#160; Manuka does not anticipate generating
significant revenues until Manuka successfully develops, commercializes and sells its proposed products, of which Manuka can give no assurance.
Our expenses may be greater than we anticipate which would have a negative impact on our results of operations and our ability to invest
in expansion of our business such that may negatively affect our profitability. Manuka is unable to determine when it will generate significant
revenues, if any, from the sale of any of such products.</div> </div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"> <span style="font-family: Times New Roman,Times,serif"><br />
</span></div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="text-align: left; line-height: 1.25; font-family: Times New Roman,serif">&#160;&#160; Manuka cannot predict when it will achieve
significant profitability, if ever. Manuka&#8217;s inability to become significantly profitable may force us to curtail or temporarily
discontinue its marketing and sales and its day-to-day operations. Furthermore, there can be no assurance that profitability, if achieved,
can be sustained on an ongoing basis. As of June 30, 2022, Manuka had accumulated liabilities of $675,516.</div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">If Manuka is unable to protect the confidentiality
of its trade secrets, its business and competitive position would be harmed.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;&#160; Manuka plans to rely on proprietary formulas, including
unpatented know-how, to maintain its competitive position. Manuka will seek to protect these proprietary secrets, in part, by entering
into non-disclosure and confidentiality agreements with parties who have access to them, such as its employees, corporate collaborators,
outside scientific collaborators, contract manufacturers, consultants, advisors and other third parties. Moreover, to the extent Manuka
enters into such agreements, any of these parties may breach the agreements and disclose its proprietary information, including its trade
secrets, and Manuka may not be able to obtain adequate remedies for such breaches. Enforcing a claim that a party illegally disclosed
or misappropriated a trade secret is difficult, expensive and time-consuming, and the outcome is unpredictable. In addition, some courts
inside and outside the United States are less willing or unwilling to protect trade secrets. If any of its trade secrets were to be lawfully
obtained or independently developed by a competitor, Manuka would have no right to prevent them, or those to whom they communicate it,
from using that technology or information to compete with us. If any of its trade secrets were to be disclosed to or independently developed
by a competitor, its competitive position would be harmed. In general, any loss of trade secret protection or other unpatented proprietary
rights could harm its business, results of operations and financial condition.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25">

<div style="text-align: left; line-height: 1.25; font-family: Times New Roman,serif; font-style: italic; font-weight: bold">Manuka may
need additional financing to accomplish its business and strategic plans.</div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160;&#160; The funds
Manuka has on hand may not be adequate to develop its current business plan. Its ultimate success may depend on its ability to raise additional
capital. In the absence of additional financing or significant revenues and profits, the Company will have to approach its business plan
from a much different and much more restricted direction, attempting to secure additional funding sources to fund its growth, borrowing
money from lenders or elsewhere or to take other actions to attempt to provide funding. Manuka cannot guarantee that it will be able to
obtain sufficient additional funds when needed, or that such funds, if available, will be obtainable on terms satisfactory to us. Manuka
is at its early stages, is thinly capitalized and has not yet generated cash from operations. Manuka raised funds from an outside investor,
which is not sufficient to fund its operation for the period of twelve months from the date of approval of the financial statements, which
raises substantial doubts as to the Company&#8217;s ability to continue as going concern. Manuka&#8217;s management plans to alleviate
such doubts are mainly reliant on the support of its major stockholder by way of unequivocal support letter securing the necessary funds
for the Manuka in the foreseeable future.</div>

<div style="line-height: 1.25">&#160;</div> </div>

<div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Manuka</span><span style="font-family: Times New Roman,Times,serif">&#160;<span style="font-weight: bold; font-style: italic">will
need to raise additional financing to support the manufacturing of its products but it cannot be sure it will be able to obtain additional
financing on terms favorable to us when needed. If Manuka is unable to obtain additional financing to meet its needs, its operations may
be adversely affected or terminated.</span></span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-family: Times New Roman,serif">&#160; &#160; &#160; &#160; &#160; &#160; &#160;&#160;
&#160;&#160; It is highly likely that Manuka will need to raise significant additional capital in the future. Its current financial resources
are limited and may not be sufficient to finance its operations until Manuka becomes profitable. It is likely that Manuka will need to
raise additional funds in the near future in order to satisfy its working capital and capital expenditure requirements. Therefore, Manuka
is dependent on its ability to sell its securities for funds, receive grants or to otherwise raise capital. There can be no assurance
that Manuka will be able to obtain financing. Any sale of its common stock in the future will result in dilution to existing stockholders
and could adversely affect the market price of its common stock. Also, we may not be able to borrow or raise additional capital in the
future to meet its needs or to otherwise provide the capital necessary to conduct the development and commercialization of our potential
products, which could result in the loss of some or all of one's investment in our Common Stock.</div>

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<div  style="text-align: center"><span  style="font-family: Times New Roman,Times,serif; color: rgb(0, 0, 0); font-weight: normal; font-style: normal">S
- 9</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Third parties may initiate legal
proceedings alleging that Manuka</span><span style="font-family: Times New Roman,Times,serif">&#160;<span style="font-weight: bold; font-style: italic">is
infringing their intellectual property rights, the outcome of which would be uncertain and could have a material adverse effect on its
business.</span></span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;&#160; Manuka&#8217;s commercial success depends upon its
ability and the ability of its collaborators to develop, manufacture, market and sell its products and use its proprietary formulas without
infringing the proprietary rights of third parties. Manuka may become party to, or threatened with, future adversarial proceedings or
litigation regarding intellectual property rights with respect to its products and formulas. Third parties may assert infringement claims
against us based on existing proprietary rights that may be granted in the future. If Manuka is found to infringe a third party's proprietary
rights, Manuka could be required to obtain a license from such third party to continue developing and marketing its formulas. However,
Manuka may not be able to obtain any required license on commercially reasonable terms or at all. Even if Manuka were able to obtain a
license, it could be non-exclusive, thereby giving its competitors access to the same technologies licensed to us. Manuka could be forced,
including by court order, to cease commercializing the infringing product. In addition, Manuka could be found liable for monetary damages.
A finding of infringement could prevent us from commercializing its product formulas or force us to cease some of its business operations,
which could materially harm its business. Claims that we have misappropriated the confidential information or trade secrets of third parties
could have a similar negative impact on its business.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;&#160; Even if resolved in its favor, litigation or other
legal proceedings relating to intellectual property claims may cause us to incur significant expenses and could distract its technical
and management personnel from their normal responsibilities. In addition, there could be public announcements of the results of hearings,
motions or other interim proceedings or developments and if securities analysts or investors perceive these results to be negative, it
could have a substantial adverse effect on the price of its common stock. Such litigation or proceedings could substantially increase
its operating losses and reduce the resources available for development activities or any future sales, marketing or distribution activities.
Manuka may not have sufficient financial or other resources to adequately conduct such litigation or proceedings. Some of its competitors
are able to sustain the costs of such litigation or proceedings more effectively than Manuka can because of their greater financial strength.
Uncertainties resulting from the initiation and continuation of litigation or other proceedings could have a material adverse effect on
its ability to compete in the marketplace.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">Product liability claims could damage its reputation and adversely
affect Manuka&#8217;s business.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;&#160; The design, manufacture and marketing of its products
each carry an inherent risk of product liability claims and other damage claims. In addition to the exposure, Manuka may have for defective
products, clinicians may misuse its products or use improper techniques, regardless of how well trained, potentially leading to injury
and an increased risk of product liability. A product liability or other damages claim, product recall or product misuse could require
us to spend significant time and money in litigation, regardless of the ultimate outcome, or to pay significant damages and could seriously
harm its business.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">If Manuka</span><span style="font-family: Times New Roman,Times,serif">&#160;<span style="font-weight: bold; font-style: italic">fail
to manage growth or to prepare for product scalability effectively, it could have an adverse effect on its employee efficiency, product
quality, working capital levels and results of operations</span><span style="font-weight: bold">.</span></span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 33.5pt; line-height: 1.25">&#160;&#160; Any significant growth in the market for its products
or its entry into new markets may require an expansion of its employee base for managerial, operational, financial, and other purposes.
As of June 14, 2022, Manuka had 3 employees and consultants who provide services on either a full-time or part-time basis. During any
period of growth, Manuka may face problems related to its operational and financial systems and controls, including quality control and
delivery and service capacities. Manuka would also need to continue to expand, train and manage its employee base. Continued future growth
will impose significant added responsibilities upon the members of management to identify, recruit, maintain, integrate, and motivate
new employees.</div>

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<div  style="text-align: center"><span  style="font-family: Times New Roman,Times,serif; color: rgb(0, 0, 0); font-weight: normal; font-style: normal">S
- 10</span></div>

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</div>

<div style="text-align: justify; text-indent: 33.5pt; line-height: 1.25"> <span style="font-family: Times New Roman,Times,serif"><br />
</span></div>

<div style="text-align: justify; text-indent: 33.5pt; line-height: 1.25">&#160;&#160; Aside from increased difficulties in the management
of human resources, Manuka may also encounter working capital issues, as Manuka will need increased liquidity to finance the development
of new products, and the hiring of additional employees. For effective growth management, Manuka will be required to continue improving
its operations, management, and financial systems and controls. Manuka&#8217;s failure to manage growth effectively may lead to operational
and financial inefficiencies that will have a negative effect on its profitability. Manuka cannot assure investors that Manuka will be
able to timely and effectively meet that demand and maintain the quality standards required by its existing and potential customers.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Manuka&#8217;s</span><span style="font-family: Times New Roman,Times,serif">&#160;<span style="font-weight: bold; font-style: italic">management
team may not be able to successfully implement its business strategies.</span></span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 33.5pt; line-height: 1.25">&#160;&#160;&#160; If its management team is unable to execute
on its business strategies, then its development, including the establishment of revenues and its sales and marketing activities would
be materially and adversely affected. In addition, Manuka may encounter difficulties in effectively managing the budgeting, forecasting
and other process control issues presented by any future growth. Manuka may seek to augment or replace members of its management team
or Manuka may lose key members of its management team, and Manuka may not be able to attract new management talent with sufficient skill
and experience.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">If Manuka</span><span style="font-family: Times New Roman,Times,serif">&#160;<span style="font-weight: bold; font-style: italic">is
unable to retain key executives and other key affiliates, its growth could be significantly inhibited, and its business harmed with a
material adverse effect on its business, financial condition and results of operations.</span></span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 33.5pt; line-height: 1.25">&#160;&#160; Manuka&#8217;s success is, to a certain extent,
attributable to the management, sales and marketing, of certain personnel. Its 1-management team personnel, performs key functions in
the operation of its business. The loss of him could have a material adverse effect upon its business, financial condition, and results
of operations. If Manuka loses the services of its senior management, Manuka may not be able to immediately locate suitable or qualified
replacements and may incur additional expenses to recruit and train new personnel, which could severely disrupt its business and prospects.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">If Manuka fail to attract, hire and retain
qualified personnel, Manuka may not be able to design, develop, market or sell our products or successfully manage our business.</div>

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 33.5pt; line-height: 1.25">&#160;&#160; Manuka has a small management team and are particularly
dependent on our core management team. Accordingly, Manuka&#8217;s business prospects are dependent on the principal member of our executive
team, the loss of whose services could make it difficult for us to manage our business successfully and achieve our business objectives.
While Manuka has entered into employment agreements with its executive officer, he could leave at any time, in addition to our other employees
and consultants, who are all &#8220;at will&#8221; employees. Manuka&#8217;s ability to identify, attract, retain and integrate additional
qualified key personnel is also critical to its success. Competition for skilled research, product development, regulatory and technical
personnel is intense, and Manuka may not be able to recruit and retain the personnel it needs. The loss of the services of any key personnel,
or our inability to hire new personnel with the requisite skills, could restrict our ability to develop our operations and business.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Investors may have difficulties enforcing a
U.S. judgment, including judgments based upon the civil liability provisions of the U.S. federal securities laws, against us or its executive
officers and directors, or asserting U.S. securities laws claims in Israel.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; None of its directors or executive officers are residents
of the United States. Most of its directors&#8217; and executive officers&#8217; assets and its assets are located outside the United
States. Service of process upon us or its non-U.S. resident directors and executive officers and enforcement of judgments obtained in
the United States against us or its non-U.S. directors and executive officers may be difficult to obtain within the United States. Manuka
has been informed by its legal counsel that it may be difficult to assert claims under U.S. securities laws in original actions instituted
in Israel or obtain a judgment based on the civil liability provisions of U.S. federal securities laws. Israeli courts may refuse to hear
a claim based on a violation of U.S. securities laws against us or its executive officers and directors because Israel may not be the
most appropriate forum 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 U.S. law is applicable to the claim. If U.S. law is found to be applicable, the content of applicable U.S. law must be proved
as a fact, which can be a time-consuming and costly process. Certain matters of procedure will also be governed by Israeli law. There
is little binding case law in Israel addressing the matters described above. Israeli courts might not enforce judgments rendered outside
Israel, which may make it difficult to collect on judgments rendered against us or its executive officers and directors.</div>

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- 11</span></div>

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</div>

<div style="text-align: justify; text-indent: 46pt; line-height: 1.25; font-family: Times New Roman,Times,serif"> <br /> </div>

<div style="text-align: justify; line-height: 1.25; font-family: Times New Roman,Times,serif; text-indent: 40pt">&#160;Moreover, among
other reasons, including but not limited to fraud or absence of due process, or the existence of a judgment which is at variance with
another judgment that was given in the same matter if a suit in the same matter between the same parties was pending before a court or
tribunal in Israel, an Israeli court will not enforce a foreign judgment if it was given in a state whose laws do not provide for the
enforcement of judgments of Israeli courts (subject to exceptional cases) or if its enforcement is likely to prejudice the sovereignty
or security of the State of Israel.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Reliance on Third Party Suppliers and Manufacturer
Could be a Barrier</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 38pt; line-height: 1.25; font-family: Times New Roman,Times,serif">&#160;Manuka relies upon
third party suppliers and manufacturer, including Chic Cosmetics in Israel and Waitemata Honey Co located in New Zealand, to supply raw
materials and its products<span style="font-weight: bold; font-style: italic">. </span>A supplier&#8217;s failure to supply materials
in a timely manner, or to supply its finished products, may harm its ability to manufacture its products cost-effectively or at all, and
its revenues and gross margins might suffer.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Underproduction could lead to undercapitalization
of Market demand.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 38pt; line-height: 1.25; font-family: Times New Roman,Times,serif">&#160;Manuka may not
meet its product development and commercialization milestones. Manuka has several development programs that are in the pre-commercial
stage. The success of each formulation development program is highly dependent on its correct interpretation of commercial market requirements,
and its translation of those requirements into applicable product specifications and appropriate development milestones. If Manuka has
misinterpreted market requirements, or if the requirements of the market change, Manuka may develop a product that does not meet the cost
and performance requirements for a successful commercial product. In addition, if Manuka does not meet the required development milestones,
its commercialization schedules could be delayed, which could result in potential adverse effects on its business.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Changes in customer expectation in its industry
and market may materially effect the results of Manuka&#8217;s operations.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The risk of not meeting its customer expectations may result
in shift in market shares. Manuka&#8217;s customers may not be satisfied with the products Manuka delivered, therefore there is a chance
that they will choose products offered by its competitors. This may result in low sales revenue and lower in market share.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">The future worldwide demand for its current
products and its future products is uncertain. Manuka&#8217;s current products and its future products may not be accepted and may not
become commercially successful.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Customers may not perceive the benefits of its products
and may be reluctant or unwilling to adopt Manuka&#8217;s products as a treatment option. While Manuka believes that its products are
a better alternative to other treatments of certain skin conditions, individuals who are accustomed to using other modalities to treat
customers may be reluctant to adopt broad use of its products.</div>

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- 12</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka must grow markets for its products through education
and awareness programs. While studies have been done, there may be more to perform, and certain there will be with new projects. The process
of marketing the results of the studies is subject to a peer-review process. Peer reviewers may not consider the results of studies of
its products and any future products sufficiently novel or worthy of publication. Failure to have studies of its product accepted may
affect adoption of its products.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Increases in the demand for, or the price of,
raw materials could hurt its profitability.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The raw materials used to manufacture its products are subject
to availability constraints and price volatility caused by weather, supply conditions, government regulations, general economic conditions,
and other unpredictable factors. Increases in the demand for, or the price of, raw materials could hurt its profitability.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: center; line-height: 1.25; font-weight: bold">Risks Related to The Securities Markets and Investments in Our Common
Stock</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Manuka&#8217;s primary shareholder possesses
the majority of its voting power, and through this ownership, control the Company and its corporate actions.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The primary shareholder and executive officer, Shimon Citron
holds, together with his spouse, a stake of 72% of the voting power in the Company. This executive officer, thus, has a controlling influence
in determining the outcome of any corporate transaction or other matters submitted to its stockholders for approval, including mergers,
consolidations, and the sale of all or substantially all of its assets, election of directors, and other significant corporate actions.
As such, this executive officer has the power to prevent or cause a change in control; therefore, without his consent Manuka could be
prevented from entering into transactions that could be beneficial to us. The interests of its executive officers may give rise to a conflict
of interest with the Company and the Company&#8217;s shareholders. For additional details concerning voting power please refer to the
section below entitled &#8220;Description of Securities.&#8221;</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">There is a substantial lack of liquidity of
our Common Stock and volatility risks.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25"><br /> </div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Our Common Stock is traded on the over-the-counter market
with quotations published on the OTC Pink Open Market, under the symbol &#8220;ATMS&#8221;. The trading volume of the Common Stock historically
has been limited and sporadic, and the stock prices have been volatile. As a result of the limited and sporadic trading activity, the
quoted price for the Common Stock on the over-the-counter market is not necessarily a reliable indicator of its fair market value. The
market price of our Common Stock could fluctuate substantially due to a variety of factors, including market perception of our ability
to achieve our planned growth, quarterly operating results of other companies in the same industry, trading volume in our Common Stock,
changes in general conditions in the economy and the financial markets or other developments affecting the Company&#8217;s competitors
or the Company itself. In addition, the OTC Pink Open Market is subject to extreme price and volume fluctuations in general. This volatility
has had a significant effect on the market price of securities issued by many companies for reasons unrelated to their operating performance
and could have the same effect on our Common Stock.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The trading volume of our Common Stock may be limited and
sporadic. This situation is attributable to a number of factors, including the fact that we are a small company which is relatively unknown
to stock analysts, stock brokers, institutional investors and others in the investment community that generate or influence sales volume,
and that even if we came to the attention of such persons, they tend to be risk-averse and would be reluctant to follow an unproven company
such as ours or purchase or recommend the purchase of our shares until such time as we became more seasoned and viable. As a consequence,
there may be periods of several days or more when trading activity in our shares is minimal or non-existent, as compared to a seasoned
issuer which has a large and steady volume of trading activity that will generally support continuous sales without an adverse effect
on share price.</div>

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- 13</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We cannot give you any assurance that a broader or more
active public trading market for our Common Stock will develop or be sustained, or that current trading levels will be sustained. As a
result of such trading activity, the quoted price for our Common Stock on the OTC Pink Open Market may not necessarily be a reliable indicator
of our fair market value. In addition, if our shares of Common Stock cease to be quoted, holders would find it more difficult to dispose
of or to obtain accurate quotation as to the market value of, our Common Stock and as a result, the market value of our Common Stock likely
would decline.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The market price for our stock may be volatile and subject
to fluctuations in response to factors, including the following:</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<table cellspacing="0" cellpadding="0" border="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.8%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">The increased concentration of the ownership of our shares by a limited number of
        affiliated stockholders following the Merger may limit interest in our securities;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.8%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">variations in quarterly operating results from the expectations of securities analysts
        or investors;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.8%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">revisions in securities analysts&#8217; estimates or reductions in security analysts&#8217;
        coverage;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.8%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">announcements of new products or services by us or our competitors;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.8%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">reductions in the market share of our products;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.8%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">announcements by us or our competitors of significant acquisitions, strategic partnerships,
        joint ventures or capital commitments;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.8%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">general technological, market or economic trends;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.8%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">investor perception of our industry or prospects;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.8%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">insider selling or buying;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.8%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">investors entering into short sale contracts;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.8%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">regulatory developments affecting our industry; and</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.8%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">additions or departures of key personnel.</div> </td> </tr>
  </table>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Many of these factors are beyond our control and may decrease
the market price of our Common Stock, regardless of our operating performance. Manuka cannot make any predictions or projections as to
what the prevailing market price for our Common Stock will be at any time, including as to whether our Common Stock will sustain current
market prices, or as to what effect that the sale of shares or the availability of Common Stock for sale at any time will have on the
prevailing market price.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Because Manuka</span><span style="font-family: Times New Roman,Times,serif">&#160;<span style="font-weight: bold; font-style: italic">became
public by means of a &#8220;reverse merger&#8221;, Manuka</span>&#160;<span style="font-weight: bold; font-style: italic">may not be able
to attract the attention of major brokerage firms.</span></span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; There may be risks associated with us becoming public through
a &#8220;reverse merger.&#8221; Securities analysts of major brokerage firms and securities institutions may not provide coverage of us
because there were no broker-dealers who sold our stock in a public offering that would be incentivized to follow or recommend the purchase
of our Common Stock. The absence of such research coverage could limit investor interest in our Common Stock, resulting in decreased liquidity.
No assurance can be given that established brokerage firms will, in the future, want to cover our securities or conduct any secondary
offerings or other financings on our behalf.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Our Common Stock may not be eligible for listing
or quotation on any national securities exchange.</div>

<div style="text-align: justify; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We do not currently meet the initial quantitative listing
standards of any national securities exchange. We cannot assure you that we will be able to meet the initial listing standards of any
national securities exchange in the future, or, if we do meet such initial listing standards, that we will be able to maintain any such
listing. Until our Common Stock is listed on a national securities exchange, which event may never occur, we expect that it will continue
to be eligible and quoted on the&#160;OTC Pink Open Market. However, investors may find it difficult to obtain accurate quotations as
to the market value of our Common Stock. Further, the national securities exchanges are adopting so-called &#8220;seasoning&#8221; rules
that will require that we meet certain requirements, including prescribed periods of time trading over the counter and minimum filings
of periodic reports with the SEC, before we are eligible to apply for listing on such national securities exchanges. In addition, if we
fail to meet the criteria set forth in SEC regulations, various requirements would be imposed by law on broker-dealers who sell our securities
to persons other than established customers and accredited investors. Consequently, such regulations may deter broker-dealers from recommending
or selling our Common Stock, which may further affect its liquidity. This would also make it more difficult for us to raise additional
capital.</div>

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- 14</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Our stock price may be volatile.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The market price of our Common Stock is likely to be highly
volatile and could fluctuate widely in price in response to various factors, many of which are beyond our control, including the following:</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<table cellspacing="0" cellpadding="0" border="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">changes in our industry;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">our ability to obtain working capital financing;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">additions or departures of key personnel;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">limited &#8220;public float&#8221; in the hands of a small number of persons whose
        sales or lack of sales could result in positive or negative pricing pressure on the market price for our Common Stock;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">sales of our Common Stock;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">our ability to execute our business plan;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">operating results that fall below expectations;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">loss of any strategic relationship;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">regulatory developments;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">economic and other external factors; and</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">period-to-period fluctuations in our financial results.</div> </td> </tr>
  </table>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; In addition, the securities markets have from time-to-time
experienced significant price and volume fluctuations that are unrelated to the operating performance of particular companies. These market
fluctuations may also materially and adversely affect the market price of our Common Stock.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Our Common Stock is subject to price volatility
unrelated to our operations.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The market price of our Common Stock could fluctuate substantially
due to a variety of factors, including market perception of our ability to achieve our planned growth, quarterly operating results of
other companies in the same industry, trading volume in our Common Stock, changes in general conditions in the economy and the financial
markets or other developments affecting the Company&#8217;s competitors or the Company itself. In addition, the OTC Pink Open Market is
subject to extreme price and volume fluctuations in general. This volatility has had a significant effect on the market price of securities
issued by many companies for reasons unrelated to their operating performance and could have the same effect on our Common Stock.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">The securities issued in connection with the
Share Exchange are restricted securities and may not be transferred in the absence of registration or the availability of a resale exemption.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The shares of Common Stock being issued in connection with
the Share Exchange are being issued in reliance on an exemption from the registration requirements under Section 4(a)(2) of the Securities
Act. Consequently, these securities will be subject to restrictions on transfer under the Securities Act and may not be transferred in
the absence of registration or the availability of a resale exemption. In particular, in the absence of registration, such securities
cannot be resold to the public until certain requirements under Rule 144 promulgated under the Securities Act have been satisfied, including
certain holding period requirements. As a result, a purchaser who receives any such securities issued in connection with the Share Exchange
may be unable to sell such securities at the time or at the price or upon such other terms and conditions as the purchaser desires, and
the terms of such sale may be less favorable to the purchaser than might be obtainable in the absence of such limitations and restrictions.</div>

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- 15</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">A decline in the price of our common stock
could affect our ability to raise working capital and adversely impact our ability to continue operations.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; A prolonged decline in the price of our common stock could
result in a reduction in the liquidity of our common stock and a reduction in our ability to raise capital. A decline in the price of
our common stock could be especially detrimental to our liquidity and our operations. Such reductions may force us to reallocate funds
from other planned uses and may have a significant negative effect on our business plan and operations, including our ability to develop
new services and continue our current operations. If our common stock price declines, We can offer no assurance that we will be able to
raise additional capital or generate funds from operations sufficient to meet its obligations. If we are unable to raise sufficient capital
in the future, we may not be able to have the resources to continue our normal operations.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Sales of our currently issued and outstanding
stock may become freely tradable pursuant to Rule 144 and may dilute the market for your shares and have a depressive effect on the price
of the shares of our Common Stock.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; A portion of the outstanding shares of Common Stock are
&#8220;restricted securities&#8221; within the meaning of Rule 144 under the Securities Act of 1933, as amended (the &#8220;Securities
Act&#8221;) (&#8220;Rule 144&#8221;). As restricted shares, these shares may be resold only pursuant to an effective registration statement
or under the requirements of Rule 144 or other applicable exemptions from registration under the Securities Act and as required under
applicable state securities laws. Rule 144 provides in essence that a non-affiliate who has held restricted securities for a period of
at least six months may sell their shares of common stock. Under Rule 144, affiliates who have held restricted securities for a period
of at least six months may, under certain conditions, sell every three months, in brokerage transactions, a number of shares that does
not exceed the greater of 1% of a company&#8217;s outstanding shares of Common Stock or the average weekly trading volume during the four
calendar weeks prior to the sale (the four calendar week rule does not apply to companies quoted on the OTC Pink Open Market). A sale
under Rule 144 or under any other exemption from the Securities Act, if available, or pursuant to subsequent registrations of our shares
of common stock, may have a depressive effect upon the price of our shares of Common Stock in any active market that may develop.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Manuka</span><span style="font-family: Times New Roman,Times,serif">&#160;<span style="font-weight: bold; font-style: italic">does
not plan to declare or pay any dividends to its stockholders in the near future.</span></span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka has not declared any dividends in the past, and it
does not intend to distribute dividends in the near future. The declaration, payment and amount of any future dividends will be made at
the discretion of the board of directors and will depend upon, among other things, the results of operations, cash flows and financial
condition, operating and capital requirements, and other factors as the board of directors considers relevant. 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 dividend.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">The requirements of being a public company
may strain resources and distract management.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; As a public company, Manuka is subject to the reporting
requirements of the Exchange Act and the Sarbanes-Oxley Act of 2002 (the &#8220;Sarbanes-Oxley Act&#8221;). These requirements are extensive.
The Exchange Act requires that Manuka files annual, quarterly and current reports with respect to the business and financial condition.
The Sarbanes-Oxley Act requires that Manuka maintains effective disclosure controls and procedures and internal controls over financial
reporting.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka may incur significant costs associated with its public
company reporting requirements and costs associated with applicable corporate governance requirements. Manuka expects all of these applicable
rules and regulations to significantly increase its legal and financial compliance costs and to make some activities more time consuming
and costly. This may divert management&#8217;s attention from other business concerns, which could have a material adverse effect on its
business, financial condition and results of operations. Manuka also expects that these applicable rules and regulations may make it more
difficult and more expensive for us to obtain director and officer liability insurance and Manuka may be required 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 individuals to serve on its board of directors or as executive officers. Manuka is currently evaluating
and monitoring developments with respect to these rules, and it cannot predict or estimate the amount of additional costs Manuka may incur
or the timing of such costs.</div>

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- 16</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Future changes in financial accounting standards
or practices may cause adverse unexpected financial reporting fluctuations and affect reported results of operations.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; A change in accounting standards or practices can have a
significant effect on reported results and may even affect reporting of transactions completed before the change is effective. New accounting
pronouncements and varying interpretations of accounting pronouncements have occurred and may occur in the future. Changes to existing
rules or the questioning of current practices may adversely affect reported financial results or the way Manuka conducts business.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">&#8220;Penny Stock&#8221; rules may make buying or selling our Common
Stock difficult.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Trading in our Common Stock is subject to the &#8220;penny
stock&#8221; rules. The SEC has adopted regulations that generally define a penny stock to be any equity security that has a market price
of less than $5.00 per share, subject to certain exceptions. These rules require that any broker-dealer that recommends our Common Stock
to persons other than prior customers and accredited investors, must, prior to the sale, make a special written suitability determination
for the purchaser and receive the purchaser&#8217;s written agreement to execute the transaction. Unless an exception is available, the
regulations require the delivery, prior to any transaction involving a penny stock, of a disclosure schedule explaining the penny stock
market and the risks associated with trading in the penny stock market. In addition, broker-dealers must disclose commissions payable
to both the broker-dealer and the registered representative and current quotations for the securities they offer. The additional burdens
imposed upon broker-dealers by such requirements may discourage broker-dealers from effecting transactions in our Common Stock, which
could severely limit the market price and liquidity of our Common Stock.</div>

<div style="line-height: 1.25; font-weight: bold"><br /> <span style="font-style: italic">Financial Industry Regulatory Authority, Inc.
(&#8220;FINRA&#8221;) sales practice requirements may limit a shareholder&#8217;s ability to buy and sell our Common Stock.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; In addition to the &#8220;penny stock&#8221; rules described
above, FINRA has adopted rules that require that in recommending an investment to a customer, a broker-dealer must have reasonable grounds
for believing that the investment is suitable for that customer. Prior to recommending speculative low-priced securities to their non-institutional
customers, broker-dealers must make reasonable efforts to obtain information about the customer&#8217;s financial status, tax status,
investment objectives and other information. Under interpretations of these rules, FINRA believes that there is a high probability that
speculative low-priced securities will not be suitable for at least some customers. FINRA requirements make it more difficult for broker-dealers
to recommend that their customers buy our Common Stock, which may limit your ability to buy and sell our stock and have an adverse effect
on the market for our shares.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

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- 17</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: center; line-height: 1.25; font-weight: bold"><span id="USE"><!--Anchor--></span>USE OF PROCEEDS</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; All shares of our Common Stock offered by this prospectus
will be sold by the Selling Stockholders. We will not receive any proceeds from the sale of shares of Common Stock by the Selling Stockholders.
We will incur all costs associated with the preparation and filing of the registration statement of which this prospectus is a part. Brokerage
fees, commissions and similar expenses, if any, attributable to the sale of shares offered hereby will be borne by the applicable Selling
Stockholders.</div>

<div style="line-height: 1.25; font-weight: bold">&#160;</div>

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- 18</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: center; line-height: 1.25; font-weight: bold"><span id="MARKET"><!--Anchor--></span>MARKET PRICE OF AND DIVIDENDS
ON THE COMPANY&#8217;S COMMON EQUITY AND RELATED </div>

<div style="text-align: center; line-height: 1.25; font-weight: bold">STOCKHOLDER MATTERS</div>

<div style="line-height: 1.25">&#160;</div>

<div style="line-height: 1.25; font-weight: bold">Market Information</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Our Common Stock is quoted on and trades in the OTC Pink
Open Market under the symbol of &#8220;ATMS&#8221;. The OTC Pink Open Market operated by the OTC Markets Group, Inc. is a computer network
that provides information on current &#8220;bids&#8221; and &#8220;asks&#8221;, as well as volume information. Trading in stocks quoted
on the OTC Pink Open Market is often thin and is characterized by wide fluctuations in trading prices due to many factors that may be
unrelated to a company&#8217;s operations or business prospects. Furthermore, quotations on the OTC Pink Open Market reflect inter-dealer
prices, without retail mark-up, mark-down or commission and may not necessarily represent actual transactions.</div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div> </div>

<div style="line-height: 1.25; font-weight: bold">Holders</div>

<div style="line-height: 1.25">&#160;</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="text-align: left; line-height: 1.25; font-family: Times New Roman,serif">

<div style="text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; As of September 21, 2022, there were
approximately 91 stockholders. This figure includes an indeterminate number of stockholders who hold their shares in &#8220;street name.&#8221;</div>

<div style="line-height: 1.25">&#160;</div> </div> </div> </div>

<div style="line-height: 1.25; font-weight: bold">Dividends</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We have not paid dividends on our Common Stock since inception
and the Company does not intend to pay any dividends to its stockholders in the foreseeable future. The Company currently intends on retaining
earnings, if any, to reinvest in its development and growth. The declaration of dividends in the future will be at the discretion of our
board of directors and will depend upon our earnings, capital requirements, financial position, general economic conditions, and other
factors the board of directors deems relevant.</div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div> </div>

<div style="line-height: 1.25; font-weight: bold">Equity Compensation Plans</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div> </div>

<div style="line-height: 1.25">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We do not have in effect any compensation plans under which
our equity securities are authorized for issuance, and we do not have any outstanding stock options.</div>

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- 19</span></div>

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</div> </div>

<div style="line-height: 1.25; font-weight: bold">&#160;</div>

<div style="text-align: center; line-height: 1.25; font-weight: bold"><span id="MANAGEMENT"><!--Anchor--></span>MANAGEMENT'S DISCUSSION
AND ANALYSIS OF FINANCIAL</div>

<div style="text-align: center; line-height: 1.25; font-weight: bold">CONDITION AND RESULTS OF OPERATIONS</div>

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="line-height: 1.25; font-style: italic">

<div style="text-align: justify; line-height: 1.25; font-style: italic">The following Management&#8217;s Discussion and Analysis of Financial
Condition and Results of Operations (&#8220;MD&amp;A&#8221;) covers information pertaining to the Company for the six months ended June
30, 2022 and the year ended December 31, 2021 and should be read in conjunction with the interim unaudited consolidated financial statements
for the six months ended June 30, 2022 and related notes and with the audited consolidated financial statements and related notes of the
Company as of and for the year ended December 31, 2021 and related notes thereto. Except as otherwise noted, the financial information
contained in this MD&amp;A and in the financial statements has been prepared in accordance with accounting principles generally accepted
in the United States of America. All amounts are expressed in U.S. dollars unless otherwise noted. This discussion contains forward-looking
statements that involve risks and uncertainties including those discussed below and elsewhere in this prospectus, particularly those under
"Risk Factors." Our actual results may differ materially from those anticipated in these forward-looking statements as a result of certain
factors.</div>

<div style="line-height: 1.25">&#160;</div> </div>

<div style="line-height: 1.25; font-weight: bold">Overview</div>

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We are a beauty company that develops and distributes premium-quality
skincare products, that are b<span style="font-family: Times New Roman,Times,serif">ased on M&#257;nuka honey and bee venom. Since our
inception, Manuka&#8217;s business activities primarily consisted of developing and manufacturing skincare products based on M&#257;nuka
honey and bee venom from New Zealand, among other natural ingredients, marketed and sold solely on our website in Israel, <span style="text-decoration: underline">www.bmanuka.co.il,
</span>and to be marketed and sold globally at <span style="text-decoration: underline">www.bmanuka.com</span>.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-indent: 36pt; line-height: 1.25">&#160; Our Common Stock is quoted on the&#160;<span style="font-family: Times New Roman,Times,serif">OTC
Pink&#160;Open Market under the symbol &#8220;ATMS&#8221;.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-weight: bold">Components of Operating Results</div>

<div style="line-height: 1.25; font-weight: bold"> <br /> </div>

<div style="line-height: 1.25; font-weight: bold">

<div style="line-height: 1.25; font-family: Times New Roman,serif; font-style: italic; font-weight: bold">Revenue</div>

<div style="line-height: 1.25"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-family: Times New Roman,serif; font-weight: normal; text-indent: 40pt">Following
the Company's sales efforts in the six months ended 30 June 2022, the Company began to sell more products and have increased its repeated
customers; the Company currently sells a variety of five new products in addition to our first product, entered into the sales cycle.</div>

<div style="line-height: 1.25"><br /> </div> </div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">Operating Expenses</div>

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Our current operating expenses consist of two components
- sales and marketing and general and administrative expenses.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-weight: bold">Comparison of the Six Months Ended June 30, 2022 to the Six Months Ended June 30, 2021</div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">&#160;</div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">Results of Operations</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-indent: 36pt; line-height: 1.25">&#160; The following table presents our results of operations for the six months ended
June 30, 2022 and 2021.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<table cellspacing="0" cellpadding="0" class="cfttable" style="font: 10pt Times New Roman,Times,serif; text-align: left; color: rgb(0, 0, 0); width: 100%">
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="6" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">For the Six Months Ended<br /> June 30,</div> </td>
    <td class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold"> 2022</div> </td>
    <td class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom">
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    <td class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
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  <tr>
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        <div style="line-height: 1.25">(<span style="font-style: italic">USD in thousands</span>)</div> </td>
    <td class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom">&#160;</td>
    <td colspan="6" style="vertical-align: bottom; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25">&#160;(Unaudited)</div> </td>
    <td class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom">&#160;</td> </tr>
  <tr>
    <td rowspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">Revenues</div> </td>
    <td rowspan="1" class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td rowspan="1" class="cftcurrcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td rowspan="1" class="cftnumcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">78
        <br /> </td>
    <td rowspan="1" class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td rowspan="1" class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td rowspan="1" class="cftcurrcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td rowspan="1" class="cftnumcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">4
        <br /> </td>
    <td rowspan="1" class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
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  <tr>
    <td rowspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 76%">
        <div style="line-height: 1.25">Cost of revenues</div> </td>
    <td rowspan="1" class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td rowspan="1" class="cftcurrcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td rowspan="1" class="cftnumcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">21 <br />
        </td>
    <td rowspan="1" class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td rowspan="1" class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td rowspan="1" class="cftcurrcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td rowspan="1" class="cftnumcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">1<br />
        </td>
    <td rowspan="1" class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
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  <tr>
    <td rowspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">Gross profit</div> </td>
    <td rowspan="1" class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td rowspan="1" class="cftcurrcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td rowspan="1" class="cftnumcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">57
        <br /> </td>
    <td rowspan="1" class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td rowspan="1" class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td rowspan="1" class="cftcurrcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td rowspan="1" class="cftnumcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">3
        <br /> </td>
    <td rowspan="1" class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
        </tr>
  <tr>
    <td rowspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 76%">&#160;</td>
    <td rowspan="1" class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td rowspan="1" class="cftcurrcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td rowspan="1" class="cftnumcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">&#160;</td>
    <td rowspan="1" class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td rowspan="1" class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td rowspan="1" class="cftcurrcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td rowspan="1" class="cftnumcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">&#160;</td>
    <td rowspan="1" class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
        </tr>
  <tr>
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    <td class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td class="cftcurrcell" colspan="1" style="vertical-align: bottom; background-color: rgb(204, 238, 255); vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">$</div> </td>
    <td class="cftnumcell" colspan="1" style="vertical-align: bottom; background-color: rgb(204, 238, 255); vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">196</div> </td>
    <td class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; background-color: rgb(204, 238, 255); vertical-align: bottom; width: 1%">&#160;</td>
    <td class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td class="cftcurrcell" colspan="1" style="vertical-align: bottom; background-color: rgb(204, 238, 255); vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">$</div> </td>
    <td class="cftnumcell" colspan="1" style="vertical-align: bottom; background-color: rgb(204, 238, 255); vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">18</div> </td>
    <td class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; background-color: rgb(204, 238, 255); vertical-align: bottom; width: 1%">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; width: 76%">
        <div style="line-height: 1.25">General and administrative expenses</div> </td>
    <td class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td class="cftcurrcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td class="cftnumcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">280</div> </td>
    <td class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td class="cftcurrcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td class="cftnumcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">55</div> </td>
    <td class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; background-color: rgb(204, 238, 255); width: 76%">
        <div style="line-height: 1.25">Operating loss</div> </td>
    <td class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td class="cftcurrcell" colspan="1" style="vertical-align: bottom; background-color: rgb(204, 238, 255); vertical-align: bottom; width: 1%">&#160;</td>
    <td class="cftnumcell" colspan="1" style="vertical-align: bottom; background-color: rgb(204, 238, 255); vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(419</div> </td>
    <td class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; background-color: rgb(204, 238, 255); vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td>
    <td class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td class="cftcurrcell" colspan="1" style="vertical-align: bottom; background-color: rgb(204, 238, 255); vertical-align: bottom; width: 1%">&#160;</td>
    <td class="cftnumcell" colspan="1" style="vertical-align: bottom; background-color: rgb(204, 238, 255); vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(71</div> </td>
    <td class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; background-color: rgb(204, 238, 255); vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; width: 76%">
        <div style="line-height: 1.25">Financial (expenses) income, net</div> </td>
    <td class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td class="cftcurrcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td class="cftnumcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">14</div> </td>
    <td class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td class="cftcurrcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td class="cftnumcell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(8</div> </td>
    <td class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; background-color: rgb(204, 238, 255); width: 76%">
        <div style="line-height: 1.25">Net loss</div> </td>
    <td class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td class="cftcurrcell" colspan="1" style="vertical-align: bottom; background-color: rgb(204, 238, 255); vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">$</div> </td>
    <td class="cftnumcell" colspan="1" style="vertical-align: bottom; background-color: rgb(204, 238, 255); vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(405</div> </td>
    <td class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; background-color: rgb(204, 238, 255); vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td>
    <td class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td class="cftcurrcell" colspan="1" style="vertical-align: bottom; background-color: rgb(204, 238, 255); vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">$</div> </td>
    <td class="cftnumcell" colspan="1" style="vertical-align: bottom; background-color: rgb(204, 238, 255); vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(79</div> </td>
    <td class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; background-color: rgb(204, 238, 255); vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; width: 76%; padding-bottom: 4px">
        <div style="line-height: 1.25">
        <div style="line-height: 1.25; font-family: Times New Roman, Times, serif">Loss attributable to holders of Common Stocks</div> </div>
        </td>
    <td class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 4px">&#160;</td>
    <td class="cftcurrcell" colspan="1" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 4px double; vertical-align: bottom; width: 1%">&#160;</td>
    <td class="cftnumcell" colspan="1" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 4px double; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(0.0041</div> </td>
    <td class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 4px">
        <div style="line-height: 1.25">)</div> </td>
    <td class="cftguttercell" colspan="1" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 4px">&#160;</td>
    <td class="cftcurrcell" colspan="1" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 4px double; vertical-align: bottom; width: 1%">&#160;</td>
    <td class="cftnumcell" colspan="1" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 4px double; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(0.0010</div> </td>
    <td class="cftfncell" colspan="1" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 4px">
        <div style="line-height: 1.25">)</div> </td> </tr>
  </table>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div  style="clear: both; margin-top: 10pt; margin-bottom: 10pt">

<div  style="text-align: center"><span  style="font-family: Times New Roman,Times,serif; color: rgb(0, 0, 0); font-weight: normal; font-style: normal">S
- 20</span></div>

<div  style="page-break-after: always"> <hr style="border-width: 0px; margin: 4px 0px; clear: both; width: 100%; height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0)" /></div>
</div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">&#160;</div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">Revenues</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman,serif">&#160;During the six months ended June 30, 2022, we generated revenues
of $78 thousand compared to $3 thousand for the six months ended June 30, 2021. The reason for the increase in revenues for the six months
ended June 30, 2022, was mainly due to deployment of 5 new products and our marketing and sales efforts, as well as an increase in sales
and repeat customers.</div>

<div style="line-height: 1.25; font-family: Times New Roman,serif"> <br /> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif; text-align: left"> </div> </div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif; font-style: italic; font-weight: bold">Costs of revenues</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif; font-style: italic; font-weight: bold"> <br /> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif; font-style: italic; font-weight: bold">

<div style="text-align: justify; line-height: 1.25; font-weight: normal; text-indent: 40pt; font-style: normal">During the six months
ended June 30, 2022, we had cost of revenue of $21 thousand compared to $1 thousand for the six months ended June 30, 2021. The reason
for the increase in cost of revenue for the six months ended June 30, 2022, was mainly due to an increase of purchases of raw materials
for products following an increase in sales.</div>

<div style="line-height: 1.25">&#160;</div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">Gross profit</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; line-height: 1.25; font-weight: normal; text-indent: 40pt; font-style: normal">During the six months
ended June 30, 2022, we had cost of gross profit of $57 thousand compared to $3 thousand for the six months ended June 30, 2021. The reason
for the increase in gross profit&#160; for the six months ended June 30, 2022, was mainly due an increase in sales and repeat customers.</div>
</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif; font-style: italic; font-weight: bold"> <br /> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif; font-style: italic; font-weight: bold">

<div style="line-height: 1.25; font-style: italic; font-weight: bold">Sales and Marketing Expenses, net</div> </div> </div>

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman,serif">&#160;During the six months ended June 30, 2022, we had sales and marketing
expenses of $196 thousand compared to $18 thousand for the six months ended June 30, 2021. The increase in our sales and marketing expenses
for the six months ended June 30, 2022 is mainly due to the deployment of 5 new products and the Company's efforts to increase its sales
and generate new customers.</div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">General and Administrative Expenses</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman,serif">&#160;Our general and administrative expenses for the six months ended
June 30, 2022, which consisted primarily of professional services and executives&#8217; salaries, amounted to $280 thousand compared to
$55 thousand for the six months ended June 30, 2021. The increase in the general and administrative expenses for the six months ended
June 30, 2022, was mainly due to increase in consultants and professional services expenses paid in connection with the Share Exchange
Agreement.</div> </div>

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">Operating Loss</div>

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; As a result of the foregoing, our operating loss totalled
$419 thousand for the six months ended June 30, 2022, representing an increase of $348 thousand, or 490%, compared to $71 thousand for
the six months ended June 30, 2021.</div>

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Financial Expenses</div>

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; For the six months ended June 30, 2022, we had financial
income, net of $15 thousand compared to financial expense of $8 thousand for the six months ended June 30, 2021. The reason for the decrease
in financial expenses for the six months ended June 30, 2022, was due to changes in exchange rates and translation differences.</div>

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">Net Loss</div>

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We incurred a net loss of $405 thousand for the six months
ended June 30, 2022 as compared to a net loss of $79 thousand for the six months ended June 30, 2021. The reason for the increase in net
loss is mainly due to the increase in the Company's marketing and sales efforts to increase the number of customers as well as an increase
in consultants and professional services expenses paid in connection with the Share Exchange Agreement.</div>

<div  style="clear: both; margin-top: 10pt; margin-bottom: 10pt">

<div  style="text-align: center"><span  style="font-family: Times New Roman,Times,serif; color: rgb(0, 0, 0); font-weight: normal; font-style: normal">S
- 21</span></div>

<div  style="page-break-after: always"> <hr style="border-width: 0px; margin: 4px 0px; clear: both; width: 100%; height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0)" /></div>
</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25"><br /> </div>

<div style="line-height: 1.25">&#160;</div>

<div style="line-height: 1.25; font-family: Times New Roman, Times, serif; font-weight: bold">Comparison of the Year Ended December 31,
2021 to Period from March 22, (Inception) to December 31, 2020</div>

<div style="line-height: 1.25">&#160;</div>

<div style="line-height: 1.25; font-family: Times New Roman, Times, serif; font-style: italic; font-weight: bold">Results of Operations</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; The following table presents our
results of operations for the year ended December 31, 2021 and the period from March 22, (Inception) to 2020. We only began selling our
products in 2021.</div>

<div style="text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif"> <br /> </div>

<div style="line-height: 1.25">

<table cellspacing="0" cellpadding="0" id="z75a2c06ef67140acab057c0378264c40" class="cfttable" style="font: 10pt Times New Roman, Times, serif; text-align: left; color: #000000; width: 100%">
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">For the Year Ended<br /> December 31,</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="line-height: 1.25"><span style="line-height: 1.25"> </span></div>
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Period from March 22, (Inception) to December 31</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold"> 2021</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">2020</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom">&#160;</td>
    <td colspan="6" style="vertical-align: bottom; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25">(<span style="font-style: italic">USD in thousands</span>)</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; background-color: #CCEEFF; width: 76%; padding-bottom: 2px">
        <div style="line-height: 1.25">Revenue</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: #000000 2px solid; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: #000000 2px solid; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">7</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: #000000 2px solid; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: #000000 2px solid; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; width: 76%; padding-bottom: 4px">
        <div style="line-height: 1.25">Cost of revenue</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 4px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 4px double; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 4px double; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">1</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 4px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 4px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 4px double; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 4px double; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 4px">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; background-color: #CCEEFF; width: 76%">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; width: 76%; padding-bottom: 2px">
        <div style="line-height: 1.25">Gross profit</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">6</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; background-color: #CCEEFF; width: 76%">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; width: 76%">
        <div style="line-height: 1.25">Sales and marketing expenses, net</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">$</div> </td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">67</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">$</div> </td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">38</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; background-color: #CCEEFF; width: 76%">
        <div style="line-height: 1.25">General and administrative expenses</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">230</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">23</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; width: 76%">
        <div style="line-height: 1.25">Operating loss</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(290</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(61</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; background-color: #CCEEFF; width: 76%">
        <div style="line-height: 1.25">Financial expenses</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(39</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(7</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; width: 76%">
        <div style="line-height: 1.25">Net loss</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">$</div> </td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(330</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">$</div> </td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(68</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; background-color: #CCEEFF; width: 76%; padding-bottom: 4px">
        <div style="line-height: 1.25">Loss attributable to holders of common stock</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: #000000 4px double; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: #000000 4px double; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(0.0041</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%; padding-bottom: 4px">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 4px; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: #000000 4px double; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: #000000 4px double; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(0.008</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%; padding-bottom: 4px">
        <div style="line-height: 1.25">)</div> </td> </tr>
  </table> &#160;</div>

<div style="line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman, Times, serif; font-style: italic; font-weight: bold">Sales and Marketing
Expenses, net</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; Our sales and
marketing expenses for the year ended December 31, 2021, amounted to 67 thousand representing an increase of 29 thousand or 76%, compared
to 38 thousand for the period from March 22, (Inception) to December 31, 2020. The increase was primarily attributable to an increase
of $29 thousand in our efforts to reach the target market and in order to increase the exposure to the Company&#8217;s products among
its customers.</div>

<div style="line-height: 1.25">&#160;</div>

<div style="line-height: 1.25; font-family: Times New Roman, Times, serif; font-style: italic; font-weight: bold">General and Administrative
Expenses</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; Our general
and administrative expenses totaled $230 thousand for the year ended December 31, 2021, representing an increase of $207 thousand, compared
to $23 thousand for the period from March 22, (Inception) to December 31, 2020. The increase was primarily attributable to an increase
of $166 thousand in expenses due to management fees to the founder and keeping office for our emerging operations.</div>

<div style="line-height: 1.25">&#160;</div>

<div style="line-height: 1.25; font-family: Times New Roman, Times, serif; font-style: italic; font-weight: bold">Operating Loss</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; As a result
of the foregoing, our operating loss totaled $290 thousand for the year ended December 31, 2021, representing an increase of $229 thousand,
or 375% compared to $61 thousand for the period from March 22, (Inception) to December 31, 2020.</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; line-height: 1.25; font-family: Times New Roman, Times, serif; font-style: italic; font-weight: bold">Financial
Expenses</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; We recognized
financial expense of $39 thousand for the year ended December 31, 2021, representing an increase of $32 thousand, or 457% compared to
$7 thousand for the period from March 22, (Inception) to December 31, 2020. The increase was primarily attributable to interest from the
shareholder&#8217;s loan and to the foreign exchange rates&#160; losses&#160; from Israeli Shekels to the U.S. Dollar.</div>

<div style="line-height: 1.25">&#160;</div>

<div style="line-height: 1.25; font-family: Times New Roman, Times, serif; font-style: italic; font-weight: bold">Net Loss</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160;&#160; As a result
of the foregoing, our net loss totaled $330 thousand for the year ended December 31, 2021, representing an increase of $262 thousand,
or 385%, compared to $68 for the period from March 22, (Inception) to December 31, 2020.</div>

<div style="line-height: 1.25">&#160;</div> </div> </div>

<div  style="clear: both; margin-top: 10pt; margin-bottom: 10pt">

<div  style="text-align: center"><span  style="font-family: Times New Roman,Times,serif; color: rgb(0, 0, 0); font-weight: normal; font-style: normal">S
- 22</span></div>

<div  style="page-break-after: always"> <hr style="border-width: 0px; margin: 4px 0px; clear: both; width: 100%; height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0)" /></div>
</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">Impact of COVID-19</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The global spread of COVID-19 led many countries, including
Israel, to impose stringent limitations on movement, gatherings, transit of passengers and goods and to close the borders between countries.
The responses of governments have notably impacted many economies as well as capital markets worldwide.</div>

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka was incorporated under the laws of the State of Israel
on March 22, 2020. The company experienced no significant impact on its business since its inceptions and during its operations.</div>

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; It is currently unclear the extent to which COVID-19 may
impact our business and financial results going forward, as the impact will depend on future developments with the pandemic which are
highly uncertain and cannot be predicted, including new information which may emerge concerning the severity of COVID-19 and the actions
by governments around the world to contain COVID-19 or treat its impact, among others.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-weight: bold">Liquidity and Capital Resources</div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">&#160;</div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">Overview</div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">&#160;</div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; text-indent: 40pt; line-height: 1.25; font-weight: normal; font-style: normal">Since our inception, we
did have significant revenues and have incurred significant operating losses and negative cash flows from our operations. We have funded
our operations principally with approximately $501 thousand from the issuance of common stock and 177 thousand a loan from a major stockholder
and with 96 thousand short-term credit. As of December 31, 2021, we had approximately $471 thousand in cash and cash equivalents.</div>

<div style="line-height: 1.25">&#160;</div> </div> </div>

<div style="text-indent: 36pt; line-height: 1.25">&#160; The table below presents our cash flows for the periods indicated:</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<table cellspacing="0" cellpadding="0" id="zddc95f3ada6e44cd990d85d59ca2fe65" class="cfttable" style="font: 10pt Times New Roman, Times, serif; text-align: left; color: #000000; width: 100%">
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">
        <div style="line-height: 1.25">&#160;</div>
        <div style="line-height: 1.25"><span style="line-height: 1.25">&#160;</span></div>
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">For the Year Ended<br /> December 31,</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="line-height: 1.25"><span style="line-height: 1.25"> </span></div>
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Period from March 22, (Inception) to December 31</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="6" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">For the Six Months Ended<br /> June 30,</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">
        <div style="line-height: 1.25">(<span style="font-style: italic">USD in thousands)</span></div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">2021</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">2020</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">2022</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; border-bottom: #000000 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">2021</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; vertical-align: bottom">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; vertical-align: bottom">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; vertical-align: bottom">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom">&#160;</td>
    <td colspan="2" style="vertical-align: bottom; vertical-align: bottom">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; background-color: #CCEEFF; width: 52%">
        <div style="line-height: 1.25">Net cash provided by (used in) operating activities</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">$</div> </td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(279</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">$</div> </td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(58</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">$</div> </td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(293</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">$</div> </td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(99</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; width: 52%">
        <div style="line-height: 1.25">Net cash provided by (used in) investing activities</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">$</div> </td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(27</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">$</div> </td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(1</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">$</div> </td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(18</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">$</div> </td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(17</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; background-color: #CCEEFF; width: 52%">
        <div style="line-height: 1.25">Net cash provided by (used in) financing activities</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">774</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">62</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(11</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">113</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: bottom; width: 52%; padding-bottom: 2px">
        <div style="line-height: 1.25">Net increase (decrease) in cash and cash equivalents</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">468</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">3</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(322</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">
        <div style="line-height: 1.25">)</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">(3</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; padding-bottom: 2px">
        <div style="line-height: 1.25">)</div> </td> </tr>
  </table> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Operating Activities</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; Net cash used
in operating activities was $293 thousand for the six months ended June 30, 2022, compared to $99 thousand used in operations for the
same period in 2021. Cash used in operations increased mainly due to the increase in our operating activities.</div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman,serif">&#160; Net cash used in operating activities of $280 thousand during
the year ended December 31, 2021, compared to $58 thousand during the year ended December 31, 2020, was primarily used for professional
services, travel, rent and other miscellaneous expenses.</div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Net Cash used in investing activities</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Net cash used for investing activities was $18 thousand
for the six months ended June 30, 2022, an increase of $0.8 thousand compared to $17 thousand for the same period in 2021. Cash used for
investing activities increased mainly due to an increase in fixed assets (purchase of property and equipment) during the six months ended
June 30, 2022.</div>

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- 23</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160;Net cash provided
by investing activities was $27 thousand for the year ended December 31, 2021, as compared $1 thousand for the period from March 22, (Inception)
to December 31, 2020. The increase was mainly attributable to purchase of fixed assets.</div>

<div style="line-height: 1.25">&#160;</div> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Net Cash provided by financing activities</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Net cash provided by financing activities was $(11) thousand
for the six months ended June 30, 2022 compared to $113 thousand net cash provided by financing activities during the same period in 2021.
The decrease in financing activities is mainly due to a decrease in short-term bank credit and other loans for working capital.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; Net cash provided
by financing activities was $775 thousand for the year ended December 31, 2021, as compared to $62 thousand for the period from March
22, (Inception) to December 31, 2020. The increase was mainly attributable to equity raising.</div>

<div style="line-height: 1.25">&#160;</div> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Financing Arrangements</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div> &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Since our inception we have funded our operations primarily through shareholders loans, by our Director and Chief Executive Officer, Mr.
Citron, in an aggregate amount of $757 thousand. As of June 30, 2022 our financial arrangements with Mr. Citron includes several loans
at an aggregate amount of $233 thousand. The loans bear no interest and are linked to the Israeli Consumer Prices Index (&#8220;CPI&#8221;).
The repayment date has not been determined.

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"> <br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman,serif">We expect our expenses to increase significantly in connection with
our ongoing operations, particularly as we advance marketing activities to introduce our products to the market and find new markets.</div>

<div style="line-height: 1.25">

<div style="line-height: 1.25"><br /> </div>

<div style="text-indent: 36pt; line-height: 1.25">We are still growing and do not know how to estimate our future expenses at this time.</div>

<div style="line-height: 1.25">&#160;</div>

<div style="line-height: 1.25">

<div style="text-indent: 36pt; line-height: 1.25">Until such time, if ever, that we can generate product revenue sufficient to achieve
profitability, we expect to finance our cash needs through the sales of our securities, milestone payments and other outside funding sources.
Debt financing and preferred equity financing, if available, may involve agreements that include covenants limiting or restricting our
ability to take specific actions, such as incurring additional debt, making capital expenditures or declaring dividends. If we raise additional
funds through government and other third-party funding, collaboration agreements, strategic alliances, licensing arrangements or marketing
and distribution arrangements, we may have to relinquish valuable rights to our technologies, future revenue streams, research programs
or product candidates or grant licenses on terms that may not be favorable to us. If we are unable to raise additional funds through equity
or debt financings when needed, we may be required to delay, limit, reduce or terminate our product development or future commercialization
efforts or grant rights to develop and market products or product candidates that we would otherwise prefer to develop and market by ourselves.
In addition, if we are unable to fund outside sources of funding, our majority stockholders intend to provide us with the necessary financial
support to continue our operations.</div>

<div style="line-height: 1.25">&#160;</div> </div> </div> </div>

<div style="text-align: justify; line-height: 1.25; font-weight: bold">Seasonality</div>

<div style="text-align: justify; line-height: 1.25">&#160;

<div style="text-align: left; line-height: 1.25">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Manuka currently expects that its business will be subject to seasonal fluctuation. Such estimates of&#160; significant portions of net
sales and profits to be realized during the fall, winter and spring seasons as well as peaks during seasonal holidays such as Black Friday,
Christmas, New Year, and Easter.</div> </div>

<div style="text-align: justify; line-height: 1.25; font-family: Times New Roman,Times,serif; text-indent: 30pt"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-weight: bold">Off-Balance Sheet Arrangements</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-weight: bold">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; There are no off-balance sheet arrangements.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; line-height: 1.25; font-weight: bold">Quantitative and Qualitative Disclosure About Market Risk</div>

<div style="text-align: justify; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We are exposed to market risks in the ordinary course of
our business. Market risk represents the risk of loss that may impact our financial position due to adverse changes in financial market
prices and rates. Our current investment policy is to invest available cash in bank deposits with banks that have a credit rating of at
least A-. Accordingly, a substantial majority of our cash and cash equivalents is held in deposits that bear interest. Given the current
low rates of interest we receive, we will not be adversely affected if such rates are reduced. Our market risk exposure is primarily a
result of foreign currency exchange rates, which is discussed in detail in the following paragraph.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-weight: bold">Critical Accounting Policies and Estimates</div>

<div style="text-align: justify; text-indent: 15pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We describe our significant accounting policies more fully
in Note 2 to our financial statements for the year ended December 31, 2021. We believe that the accounting policy below is critical in
order to fully understand and evaluate our financial condition and results of operations.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We prepare our financial statements in accordance with U.S.
GAAP. At the time of the preparation of the financial statements, our management is required to use estimates, evaluations and assumptions
which affect the application of the accounting policy and the amounts reported for assets, obligations, income and expenses. Our management
believes that the estimates, judgment and assumptions used are reasonable based upon information available at the time they are made.
These estimates, judgment and assumptions can affect reported amounts and disclosures made. Actual results could differ from those estimates.
Any estimates and assumptions are continually reviewed. The changes to the accounting estimates are credited during the period in which
the change to the estimate is made.</div>

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- 24</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We believe the following critical accounting policies affect
our more significant judgments and estimates used in the preparation of the financial information included in this annual report:</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic">Going Concern</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; We are required
to conclude whether there are material uncertainties that give rise to significant doubt over the Company&#8217;s ability to continue
as a going concern for at least twelve months from the date of the approval of the financial statements. The Company is at its early stages,
is thinly capitalized and has not yet generated cash from operations. Manuka Ltd. raised funds from an outside investor, which is not
sufficient to fund its operation for the period of twelve months from the date of approval of the financial statements, which raises substantial
doubts as to the Company&#8217;s ability to continue as going concern. Our management plans to alleviate such doubts are mainly reliant
on the support of its major stockholder by way of unequivocal support letter securing the necessary funds for us in the foreseeable future.
Our conclusion that the Company has the ability to continue as a going concern involves estimation and uncertainty regarding the Company's
future cash flows, the reliance on the shareholders support and his ability to support the Company.</div>

<div style="line-height: 1.25">&#160;</div> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Financial statement in U.S. dollars</div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Our reporting currency is the U.S. dollar, and our functional
currency is the U.S. dollar. Unless otherwise expressly stated or the context otherwise requires, references in this prospectus to &#8220;NIS&#8221;
are to New Israeli Shekels, and references to &#8220;dollars&#8221; or &#8220;$&#8221; mean U.S. dollars.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Transactions and balances denominated in foreign currencies
have been re-measured to dollars in accordance with the provisions of ASC 830-10, &#8220;Foreign Currency Translation.&#8221;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; All transaction gains and losses from re-measurement of
monetary balance sheet items denominated in non-dollar currencies are reflected in the statement of operations as financial income or
expenses, as appropriate.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">Impact of Inflation and Currency Fluctuations</div>

<div style="text-indent: -10pt; margin-left: 10pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Our functional and reporting currency is the U.S. dollar.
We incur some of our expenses in other currencies. As a result, we are exposed to the risk that the rate of inflation in countries in
which we are active other than the United States will exceed the rate of devaluation of such countries&#8217; currencies in relation to
the dollar or that the timing of any such devaluation will lag behind inflation in such countries. To date, we have been affected by changes
in the rate of inflation or the exchange rates of other countries&#8217; currencies compared to the dollar, and we cannot assure you that
we will not be adversely affected in the future.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The annual rate of inflation in Israel was 2.8% in 2021
and -0.7% in 2020. The NIS revaluated against the U.S. dollar by approximately -3.3% in 2021 and -7% in 2020.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Moreover, for the first few years after we are able to successfully
commercialize one of our products, we expect that the substantial majority of our revenues from the sale of our products in the United
States, if any, will be denominated in U.S. dollars. Since a portion of our expenses is denominated in NIS and other non-U.S. currencies,
we are exposed to risk associated with exchange rate fluctuations vis-&#224;-vis the non-U.S. currencies. See &#8220;Risk Factors- Exchange
rate fluctuations between the U.S. Dollar and the NIS may negatively affect our earnings and could adversely affect our results of operations.&#8221;
If the NIS fluctuates significantly against the U.S. dollar it may have a negative impact on our results of operations. As of the date
of this prospectus and for the periods under review, fluctuations in the currencies exchange rates have not materially affected our results
of operations or financial condition.</div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><br /> </div>

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- 25</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We do not hedge our foreign currency exchange risk. In the
future, we may enter into formal currency hedging transactions to decrease the risk of financial exposure from fluctuations in the exchange
rates of our principal operating currencies. These measures, however, may not adequately protect us from the material adverse effects
of such fluctuations.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-weight: bold">Internal Control over Financial Reporting</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; In connection with the audits of our consolidated financial
statements included in this prospectus, we and our independent registered public accounting firm identified one material weakness in our
internal control over financial reporting. As defined in the standards established by the U.S. Public Company Accounting Oversight Board,
a &#8220;material weakness&#8221; is a deficiency, or combination of deficiencies, in internal control over financial reporting, such
that there is a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented
or detected on a timely basis.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The material weakness identified relates to lack of sufficient
competent financial reporting and accounting personnel with appropriate understanding of US GAAP to design and implement formal period-end
financial reporting controls and procedures to address complex US GAAP technical accounting issues, and to prepare and review the consolidated
financial statements and related disclosures in accordance with US GAAP and financial reporting requirements set forth by the SEC. The
material weakness, if not timely remedied, may lead to material misstatements in our consolidated financial statements in the future.</div>

<div style="text-align: justify; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 28pt; line-height: 1.25; font-family: Times New Roman,Times,serif">&#160;&#160;&#160;&#160;
To remediate the identified material weakness, we plan to continue to implement several measures, including, among others:</div>

<div style="text-align: justify; line-height: 1.25">&#160;</div>

<table cellspacing="0" cellpadding="0" border="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">hiring additional accounting staff with adequate US GAAP and SEC reporting experience
        to address complex US GAAP technical accounting issues and to prepare and review the financial statements and related disclosures in accordance
        with US GAAP and SEC financial reporting requirements;</div> </td> </tr>
  </table>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">formulating a formal and regular training program for accounting personnel to equip
        them with sufficient knowledge and practical experience of preparing financial statements under US GAAP and SEC reporting requirements,
        including mandatory requirements for accounting staff to attend US GAAP course programs offered by third-party organization or accounting
        firm on a periodically basis; and</div> </td> </tr>
  </table>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">establishing clear roles and responsibilities for accounting and financial reporting
        staff to develop and implement formal comprehensive financial period-end closing policies and procedures to ensure all transactions are
        properly recorded and disclosed.</div> </td> </tr>
  </table>

<div style="text-align: justify; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 38pt; line-height: 1.25; font-family: Times New Roman,Times,serif">&#160;However, we cannot
assure you that we will remediate our material weakness in a timely manner.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

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- 26</span></div>

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</div>

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<div style="text-indent: 36pt; line-height: 1.25">&#160;</div> </div>

<div style="text-align: center; line-height: 1.25; font-weight: bold"><span id="BUSINESS"><!--Anchor--></span>BUSINESS</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Corporate Overview</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Until January 10, 2019, we were engaged in the development
of agents for the prevention and treatment of severe and potentially life-threatening infectious diseases. On January 10, 2019, we received
a notice regarding the immediate termination of a certain license agreement, dated May 31, 2016 (the &#8220;License Agreement&#8221;),
executed by and between the Company, Hadasit Medical Research Services and Development Ltd. and the Hong Kong University of Science and
Technology R and D Corporation Limited.&#160;We relied primarily on the License Agreement with respect to the development of Artemisone,
our former lead product candidate.&#160;Upon the termination of the License Agreement, the Company ceased having an operating business.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">&#160;</div>

<div style="line-height: 1.25">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; From January 10, 2019 through June 30, 2022<span style="font-family: Times New Roman,Times,serif">,
we had no business operations and have classified as a &#8220;shell&#8221; company, as such term is defined in Rule 405 of the Securities
Act and Rule 12b-2 of the Exchange Act.</span></div> </div>

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<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; On March 6, 2022, we signed our Share Exchange Agreement
between Artemis Therapeutics, Inc. and Manuka Ltd., pursuant to which Manuka became our wholly owned subsidiary.&#160;On the Closing Date,
which occurred on June 30, 2022, Artemis acquired all of Manuka Shares from Manuka&#8217;s shareholders in exchange for an aggregate amount
of 33,791,641 shares of Common Stock of Artemis and 110,000 shares of Artemis&#8217; Series D Preferred stock (convertible into 66,000,000
shares of Artemis&#8217; Common Stock), such that Manuka&#8217;s shareholders hold, immediately following the Closing, eighty-nine percent
(89%) of Artemis&#8217; issued and outstanding share capital (including and assuming the full conversion of the Series D Preferred stock).&#160;</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">&#160;<br /> </div>

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<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman,serif">&#160; In addition, on June 30, 2022, we entered into various debt
forgiveness agreements with various existing stockholders, including Tonak Ltd. (formerly our largest shareholder), for the forgiveness
of an aggregate of $306,117 in outstanding debt in exchange for the issuance of 3,031,567 shares of our Common Stock. On June 30, 2022,
we entered into various warrant exchange agreements for the exchange of certain warrants to purchase shares of our Common Stock, originally
issued in October 2017, in exchange for an aggregate of 2,342,802 shares of our Common Stock. On June 30, 2022, we entered into several
debt forgiveness agreement and warrant exchange agreements, including: (i) a debt forgiveness agreement with Cutter Mill Capital LLC,
pursuant to which we agreed to issue 894,169 shares of our Common Stock. We also agreed to register all such shares of Common Stock issued
to Cutter Mill Capital, , within the earlier of 60 days following the closing date of the Share Exchange Agreement (provided, however
that in the event we have not cleared comments with the SEC with respect to this filing relating to the transactions contemplated by the
Share Exchange Agreement, such date shall be 90 days following the date if the agreement) and the date that we file its next registration
statement, and agreed to obtain effectiveness within 90 days (or 120 days in the event of a full review by the SEC); (ii) a debt forgiveness
agreement with Tonak Ltd., pursuant to which we agreed to issue 1,573,582 shares of our Common Stock; (iii) a debt forgiveness agreement
with Hadasit Medical Research Services and Development Ltd., pursuant to which we agreed to issue 95,256 shares of our Common Stock; (iv)
warrant exchange agreements with Globis Capital Partners, LP and Globis International Investments LLC, pursuant to which we agreed to
issue 1,585,682 and 616,654 shares of our Common Stock, respectively; (v) warrant exchange agreements with Brian M. Culley and Amiad Solomon,
pursuant to which we agreed to issue to each 220,233 shares of our Common Stock; and (vi) an option exchange agreement with Chanan Morris,
pursuant to which we agreed to issue to each 780,934 shares of our Common Stock.</div> </div> </div>

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<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka Ltd. <span style="font-family: Times New Roman,Times,serif">was
incorporated under the laws of the State of Israel on March 22, 2020. Since its inception, Manuka&#8217;s business activities primarily
consisted of developing and manufacturing skincare products based on M&#257;nuka honey and bee venom from New Zealand, among other natural
ingredients, marketed and sold solely on its website in Israel, <span style="text-decoration: underline">www.bmanuka.co.il, </span>and
to be marketed and sold globally at <span style="text-decoration: underline">www.bmanuka.com</span>.</span></div>

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<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka&#8217;s business activities primarily consisted of
distributing&#160;M&#257;nuka&#160;honey imported from New Zealand, developing and distributing supplements aimed at the beauty and skincare
markets and, developing and manufacturing skincare products based on New Zealand&#8217;s&#160;M&#257;nuka&#160;honey and bee venom, among
other natural ingredients. All three segments of Manuka&#8217;s products are to be marketed and sold solely on its websites. Manuka's
skincare products are manufactured in Israel.</div>

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- 27</span></div>

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<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Company Overview</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka is a beauty company that develops and distributes
premium-quality skincare products, that are based on M&#257;nuka honey and bee venom. Manuka&#8217;s skincare products are manufactured
in Israel by its vendor, Chic Cosmetic Industries 1987 Ltd. (&#8220;Chic&#8221;) with M&#257;nuka honey ingredients. Manuka imports M&#257;nuka
honey from its supplier in New Zealand, Waitemata Honey Co. Ltd. (&#8220;Waitemata Honey&#8221;) pursuant to the agreement with Waitemata
Honey in July 2021 (the &#8220;Supply Agreement&#8221;). On February 28, 2022, Manuka was granted an import license from the Israeli Ministry
of Health (the &#8220;MoH&#8221; and the &#8220;MoH License&#8221;) which allows it to import M&#257;nuka honey from Waitemata Honey.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The skincare product formulas are the intellectual property
of Manuka, pursuant to an agreement signed by the Company and Chic on December 14, 2021 (the &#8220;Formula Agreement&#8221;).</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Currently, Manuka operates only in Israel through its online
platform <span style="text-decoration: underline">www.bmanuka.co.il</span>. Manuka&#8217;s website and mobile applications currently offer
6 cosmetic skincare products: &#8220;Face Serum with Manuka Honey and Bee Venom&#8221;; &#8220;Face Serum with enhanced Vitamin C&#8221;;
&#8220;Day Cream&#8221;; &#8220;Night nourishing Cream&#8221;; &#8220;Eye Cream&#8221;; and &#8220;Face Cleanser Gel&#8221;. In the future,
Manuka plans to expand its business to other markets outside of Israel with the <span style="text-decoration: underline">www.bmanuka.com</span>
website, which is still under development.</div>

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<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka believes its focus on delivering a compelling value
proposition to its clients across all Manuka&#8217;s product categories would drive loyalty from clients. Manuka intends to offer a loyalty
program, subscription plans and target promotions. As such, Manuka offers frequent promotions, coupons, and gifts with purchase. For example,
Manuka is currently developing a new shopping experience, its &#8220;try before you buy&#8221; experience. Subject to the &#8220;try before
you buy&#8221; plan&#8217;s policy, Manuka would offer selected bundles of products, with payment by customers on shipping costs only.
Unsatisfied customers would be able to return the products within 14 days for no other costs (including no return fees). Satisfied customers
would be charged after 14 days for the full amount of purchase.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka plans to broaden its line of products that is currently
focused on M&#257;nuka honey and bee venom skincare market to include the pure M&#257;nuka honey market and the gummy supplements market,
based on M&#257;nuka honey from New Zealand. Manuka&#8217;s current MoH License enables Manuka to develop and include the pure M&#257;nuka
honey products to its existing skincare line of products.</div>

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<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Manuka&#8217;s Products</div>

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<div style="text-align: justify; text-indent: 18pt; line-height: 1.25">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Currently, Manuka
features 6 facial skincare p<span style="font-family: Times New Roman,Times,serif">roducts based on M&#257;nuka honey and bee venom. All
of Manuka&#8217;s products have been granted a license by the Israel MoH. These products include:</span></div>

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    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Face Serum with Manuka Honey and
        Bee Venom.</span> This product supports blurring and reduces skin wrinkles. It regenerates skin cells and gives a young and vital appearance
        to the skin. The bee venom encourages natural skin revival, boosts production of Collagen, enhances skin elasticity and has healing properties
        for damages skin cells.</div> </td> </tr>
  </table>

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    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Face Serum with Enhanced Vitamin
        C</span>. The single product without bee venom but with enhanced quantity of Vitamin C. Provides a hearty dose of moisture for a firm
        skin appearance and reduction of wrinkles.</div> </td> </tr>
  </table>

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    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Day Cream</span>. Nourishes the
        skin, protects, and guards its flexibility. Bee venom contributes to the toning of the skin for a smooth, radiant and healthy appearance,
        with the addition of hyaluronic acid for restoring skin vitality.</div> </td> </tr>
  </table>

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- 28</span></div>

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    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Night Nourishing Cream with Manuka
        Honey and Nee Venom</span>. This product contains a significant number of amino acids, vitamins, and minerals. It also includes bee venom
        that contributes to the toning of the skin for a smooth, radiant and healthy appearance, with the addition of hyaluronic acid for restoring
        skin vitality.</div> </td> </tr>
  </table>

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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Eye Cream with Manuka Honey and
        Bee Venom</span>. This product treats and softens the sensitive area around the eyes. It has properties for nourishing the skin to protect
        and guard its flexibility. Bee venom contributes to the toning of the skin for a smooth, radiant and healthy appearance, with the addition
        of hyaluronic acid for restoring skin vitality.</div> </td> </tr>
  </table>

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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Face Cleanser Gel</span>. This
        is a light and refreshing face cleanser, with M&#257;nuka honey and bee venom.</div> </td> </tr>
  </table>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Currently all of Manuka&#8217;s products are sold in Israel
and are licensed by the Israeli MoH.</div>

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<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; In December 2021, Manuka contracted with a regulatory consultant
to file a request to the U.S. Food and Drugs Administration (the &#8220;FDA&#8221;) to (i) confirm the label instructions and information
for each of its products, and (ii) to list its cosmetic products, to grant an approval of a cosmetic manufacturer with the FDA (the &#8220;FDA
Request&#8221;). Manuka&#8217;s requests are pending with the FDA and expected by the end of 2022. Once the FDA confirms the labels, Manuka
expect that its products would automatically be registered with the FDA, and Manuka will be allowed to sale and market its products in
the U.S. market through local distributers.</div>

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<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Business Mission &amp; Strategy</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka&#8217;s mission is to become a prime online platform
that offers a co<span style="font-family: Times New Roman,Times,serif">mbination of 3 groups of products, all based on M&#257;nuka honey,
as follows:</span></div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

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    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">Pure M&#257;nuka honey for direct consumer consumption.</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">Skincare products based on M&#257;nuka honey and bee venom; and,</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">Gummy supplements (nutraceuticals) for skin, hair, and nails.</div> </td> </tr>
  </table>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka currently sells and markets its products in Israel
through the website, <span style="text-decoration: underline">www.bmanuka.co.il</span>. Manuka plans to offer its products on a global
basis through its global website, <span style="text-decoration: underline">www.bmanuka.com,</span>&#160;which is still under development.
Manuka plans to go &#8216;live&#8217; with its global platform and start to facilitate sales of its products globally by the end of 2022.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka&#8217;s business strategy for commercial sales is
intended to be carried out mainly through its online platform and through contracts with leading health food chains and outlets. Distribution
and marketing of its skincare products and nutraceuticals products would be carried out based on the following practices:</div>

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  <tr>
    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">1.</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Drive growth across skincare and
        health enthusiast consumer communities. </span>Manuka intends to target skincare and wellness groups across multiple demographics and
        shopping behaviors. Manuka believes it can drive customer acquisition across both skincare and wellness enthusiasts and up through advertising
        on social medias platforms, such as Facebook and Instagram as well as on, Youtube, TikTok and Google, thus driving Manuka&#8217;s leadership
        as a diversity-forward brand.</div> </td> </tr>
  </table>

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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">2.</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Deliver world class skincare and
        gummies products based on Manuka honey. </span>M&#257;nuka honey and bee venom that is included in Manuka&#8217;s skincare products, are
        the focus of Manuka&#8217;s value proposition and represents a core differentiator within the market. Manuka engages skincare and wellness
        clientele to discover the unique ingredients and health benefits of its leading component, M&#257;nuka honey, with a combination focused
        on innovation and leading trends, differentiation, and exclusivity. Manuka believes that its selection of merchandise and affordable pricing,
        offer a unique shopping experience for its customers.</div> </td> </tr>
  </table>

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- 29</span></div>

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    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">3.</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Digital engagement. </span>Manuka&#8217;s
        strategic vision is to build a leading digital experience that engages with its customers through its differentiated products, personalization,
        convenience, and interactive experiences.</div> </td> </tr>
  </table>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">4.</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Deliver operational excellence
        and drive efficiencies. </span>Its strategic vision is to manage end-to-end speed, quality, and efficiency to deliver exceptional customer
        experiences, while leveraging efficiencies of scale to drive profit improvement.</div> </td> </tr>
  </table>

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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">5.</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25"><span style="font-weight: bold; font-style: italic">Invest in talent that drives a
        winning culture. </span>Leadership, culture, and engagement of Manuka&#8217;s executives are key drivers of its performance. Manuka has
        an experienced management team that brings a creative and experienced online sales approach and a disciplined operating philosophy to
        Manuka&#8217;s business.</div> </td> </tr>
  </table>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka believes that skincare is for everyone, regardless
of age, size, ability, skin tone, culture, or gender. Manuka strives to provide an environment where every associate feels they can fully
contribute, and every client is optimally served, regardless of any differences. Manuka&#8217;s well-trained associates are highly engaged
and deliver a positive and unique customer experience. Manuka continues to expand the depth of its team at all levels and in all functional
areas to support its growth.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka will coordinate its infrastructure growth based on
future Manuka sales volume and business expansion to the U.S. market, contemporarily with its growth of its M&#257;nuka honey and bee
venom skincare market, as well as with Manuka&#8217;s plans to penetrate to the pure M&#257;nuka honey market, and the Gummy vitamins
and supplements market. Manuka intends to outsource the following services: technology developments, advertising and social media promotions,
and public affair services.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Description of Market</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-indent: 36pt; line-height: 1.25">&#160; Manuka&#8217;s potential market includes three segments: the M&#257;nuka honey
and bee venom skincare market, the pure M&#257;nuka honey market, and the Gummy vitamins and supplements.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; Skincare Products containing both </span>M&#257;nuka
<span style="font-style: italic">Honey and Bee Venom</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka operates in a diverse and competitive market of skincare
products that is still in its preliminary phase. As opposed to the regular skincare market, Manuka believes that there is an incre<span style="font-family: Times New Roman,Times,serif">asing
interest by the public in healthy and natural skincare products, in general, and particularly in M&#257;nuka honey-based products combined
with bee venom. To this end, only a handful of companies engage in producing skincare products based on these two ingredients.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; As the skincare market based on M&#257;nuka honey and bee
venom is still in its infancy, Manuka believes that a significant opportunity exists for Manuka in this market segment. In Israel, Manuka
is currently the sole player in the domestic market for sales of skincare products with M&#257;nuka honey. Manuka plans to further expand
to the global M&#257;nuka Honey and Bee Venom market.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; M&#257;nuka</span><span style="font-family: Times New Roman,Times,serif">&#160;<span style="font-style: italic">Pure</span>&#160;<span style="font-style: italic">Honey
Global Market</span></span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; M&#257;nuka honey, produced in New Zealand by bees that
pollinate the Manuka bush, is one of the most unique and beneficial forms of honey in the world. M&#257;nuka honey is commonly sold as
an alternative medicine. There are many M&#257;nuka honey uses, ranging from healing sore throats and digestive illnesses, to curing staph
infections and gingivitis.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Accor<span style="font-family: Times New Roman,Times,serif">ding
to a research report by 360 Research Reports on global Manuka Market Honey Growth for 2022-2028 from January 4, 2022, the global M&#257;nuka
honey market was valued at USD $313.76 million in 2021 and is expected to reach close to USD $535 million by the end of 2027, growing
at a Compound Annual Growth Rate (&#8220;CAGR&#8221;), of 11.75% during 2022-2027. According to this research, the global M&#257;nuka
honey key players include Comvita, Manuka Health New Zealand Ltd. and Oha Honey LP. (d/b/a Watson &amp; Son). The global top three manufacturers
hold a share of about 80% of the global M&#257;nuka honey market.</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-indent: 36pt; line-height: 1.25">&#160; The Asia-Pacific market is the largest global market, with a market share of
over 70%, followed by Europe, and North America, both having a market share of about 25%.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; In te<span style="font-family: Times New Roman,Times,serif">rms
of product&#8217;s quality rating, the majority of M&#257;nuka honey&#8217;s quality rating is carried out by the Unique M&#257;nuka Factor
Honey Association in New Zealand. M&#257;nuka honey is divided into 6 grades: 5+, +10, +15, 20+, 25+. The highest grade refers to more
antibacterial components and mineral that are within the honey.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-indent: 36pt; line-height: 1.25">&#160; Manuka&#8217;s honey market segmentation also differs by type, including, UMF
5+, UMF 10+, UMF 15+, UMF 20+, and other types.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-indent: 36pt; line-height: 1.25">&#160; Manuka&#8217;s market segmentation by application includes digestion and inflammation
treatment, wound care and skincare products among other applications.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-indent: 36pt; line-height: 1.25; font-style: italic">&#160; Nutraceutical Market - Gummy Vitamins&#160;and Supplements</div>

<div style="text-indent: 36pt; line-height: 1.25; font-style: italic">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; According to a 2020 survey of the gummy vitamins market
by product type, source, packaging type, distribution channel, end user and region that was conducted by Markets and Markets, the gummy
vitamins market size was valued at $5.9 billion in 2020, and is expected to reach $10.6 billion by 2025, registering a CAGR of 12.5% from
2020 to 2025. The multivitamin segment led in terms of gummy vitamins market share in 2018 and is expected to retain its dominance throughout
the forecast period.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Gummy vitamins are chewable vitamins that are like gummy
candies and are available in different shapes, colors, and flavors. They are produced with the help of corn starch, gelatin, sugar, water,
and added colorings. Popular flavors available in gummy vitamins include raspberry, lemon, orange, and cherry. Vitamin supplements are
extensively popular around the world, can improve health and can compensate for a poor diet.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Furthermore, gummy vitamins are easily chewable and are
highly popular among people having difficulty in swallowing pills. According to OralFlo&#8217;s national survey in 2004, around 40% of
American adults have difficulty in swallowing pills. Another study published in The European Journal of Clinical Pharmacology revealed
that around 30% had difficulty swallowing pills. For people who find difficult to swallow pills, gummy vitamins come as a great aid. Gummy
vitamins are much more convenient as compared to traditional vitamin pills. Gummy vitamins are now widely accepted among children as well
as adults, owing to easy swallowability. Moreover, increase in instances of chronic disease in developed economies such as North America
and Europe has fostered the demand for gummy vitamins in the last few years. Therefore, prevalence of dysphagia is expected to drive the
gummy vitamins market growth.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The special properties of M&#257;nuka honey, together with
its being also a natural sw<span style="font-family: Times New Roman,Times,serif">eetener with healthy properties, which can be used instead
of sugar supplement. Furthermore, the gummy vitamin supplement market includes a sub-market of &#8220;beauty gummies&#8221;, that is a
gummy supplement for skincare, nails and hair wellness. Manuka intends topenetrate this niche with a new gummy supplement product that
includes pure M&#257;nuka honey. </span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Market Opportunities</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">Manuka believes that the relatively small number of skincare manufacturers
that are using the combination of M&#257;nuka honey and bee venom as their leading ingredients offers an opportunity for Manuka to become
a player in this market segment. Moreover, Manuka plans to concentrate on the online market, driven by more than 20 years of online marketing
experience by Manuka&#8217;s founders. Manuka&#8217;s skincare products are currently manufactured in Israel by Chic under the Formula
Agreement with M&#257;nuka honey ingredients that are supplied by Waitemata Honey pursuant to the Supply Agreement.</div>

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- 31</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; With respect to the pure M&#257;nuka honey market, which
is controlled by a limited number of distributing companies, Manuka would aspire to provide an opportunity to conquer a significant niche
through Manuka&#8217;s developing online presence. Manuka expects to start its operations in the pure M&#257;nuka honey market both in
Israel and globally by the end of 2022. Manuka&#8217;s supplier of pure M&#257;nuka honey is Waitemata Honey pursuant to the Supply Agreement.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; With respect to the Gummy vitamins and food supplement global
market, Manuka believes that its unique new product that is made with M&#257;<span style="font-family: Times New Roman,Times,serif">nuka
honey, the gummy supplement beauty gummies, will pave the way to a successful entry into this unique niche in the large global market
of gummy vitamin supplements. Manuka is still undergoing development of Manuka&#8217;s manufacturing process with respect to Manuka&#8217;s
potential future gummy supplement beauty gummies.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Competition</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The M&#257;nuka honey and bee venom skincare market is relatively
small but is characterized by a rapidly growing pace and intense competition. Any products that Manuka may successfully develop and commercialize
may compete with existing and similar products. To mention a few of Manuka&#8217;s competitors that are engaged in producing cosmetic
products using M&#257;nuka Honey as a substantial ingredient: Manuka Doctor Ltd. from New Zeal<span style="font-family: Times New Roman,Times,serif">and,
which also operates in the U.K., in the U.S., in Australia, and Western Europe; ApiHealth NZ Ltd. from New Zealand; Parrs Products Ltd.
(d/b/a Wild Ferns) from New Zealand; and Abeeco Ltd., from New Zealand. The cosmetics, fragrances and toiletries market is a highly competitive
market, within the segments of Manuka&#8217;s operations. Strong brands and new product launches are important to attract and retain customers.
Furthermore, in offering a wide range of categories, Manuka&#8217;s brands compete with several different companies that operate through
different distribution channels: direct selling, retail and e-commerce.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; In the pure M&#257;nuka honey market, Manuka compete in
the same segment of the M&#257;nuka honey producers themselves, as Manuka would purchase the honey from them. The following is a list
of key industry competitors of Manuka in the M&#257;nuka Honey segment: Comvita (which is a public company listed on NZ stock exchange),
Manuka Health New Zealand Ltd., Oha Honey LP. (d/b/a Watson &amp; Son), Arataki Honey Ltd., Manuka Doctor Ltd., NZ Gold Health Ltd., New
Zealand Honey Co. Ltd., Savage Horticulture Ltd. (d/b/a WildCape Manuka Honey), and ApiHealth NZ Ltd.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; In the Gummy vitamins and supplements sphere, Manuka would
have to enter a vast and competitive market with a newly developed product in the low and no-sugar sub-market. Some of Manuka&#8217;s
competitors in the Gummy vitamin and supplements market would include Nature Made by Pharmavite LLC, Nature&#8217;s Bounty by The Carlyle
Group, Emergen-C by Pfizer, Inc., and Vitafusion by Church &amp; Dwight.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka&#8217;s competitors may have significantly greater
financial resources and expertise in research and development, manufacturing, preclinical testing, conducting clinical trials, obtaining
regulatory approvals and marketing approved products than Manuka does. These competitors also compete with us in recruiting and retaining
qualified scientific and management personnel and establishing clinical trial sites and patient registration for clinical trials, as well
as in acquiring technologies complementary to, or necessary for, Manuka&#8217;s programs.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka&#8217;s commercial opportunity could be reduced or
eliminated if Manuka&#8217;s competitors develop and commercialize medicines that are safer, more effective, have fewer or less severe
side effects, are more convenient or are less expensive than any products that Manuka may develop. Manuka&#8217;s competitors may also
obtain FDA, or other regulatory approval for their products more rapidly than Manuka may obtain approval for its products, which could
result in Manuka&#8217;s competitors establishing a strong market position before Manuka is able to enter the market.</div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">Manuka&#8217;s Marketing Strategy</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-indent: 36pt; line-height: 1.25; font-style: italic">&#160; Marketing and advertising</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">&#160;<br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka would enhance Manuka&#8217;s marketing strategy to
increase brand awareness, drive traffic to Manuka&#8217;s website and mobile application. Manuka intends to acquire new clients, improve
customer retention, and increase frequency of shopping. Manuka intends to communicate with Manuka&#8217;s clients and prospective customers
through multiple vehicles, including digital and social media, and Search Engines Optimization (SEO). These marketing strategies would
induce the breadth of Manuka&#8217;s selection of products and services, and special offers. Manuka&#8217;s developing comprehensive public
relations strategy would enhance Manuka&#8217;s reputation for excellent skin-care products, and as a future pure M&#257;nuka honey and
a gummy supplement beauty gummies prestigious distributor. Manuka intends to increase Manuka&#8217;s brand awareness, support Manuka&#8217;s
customers, and drive awareness of new products through, among others, publishing articles on leading dailies and magazine by journalists
and influencers.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-indent: 36pt; line-height: 1.25; font-style: italic">&#160; Training and Development</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka brings an experienced team with over 20 years of
online marketing. Manuka plans on concentrating in internet sales market segment, harnessing Manuka&#8217;s knowledge in online marketing,
Search Engine Optimization, and social networks such as Facebook, Instagram, Youtube and TikTok for optimal marketing results.</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka plans to build an online marketing and sales management
organization to create and implement marketing strategies for any product that Manuka market through Manuka&#8217;s own sales organization
and to oversee and support Manuka&#8217;s sales force. The responsibilities of the marketing team would include developing marketing initiatives,
a loyalty customer club, and other promotional measures.</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; For Manuka&#8217;s preliminary entry to the U.S., Manuka
is in negotiations with a strategic distributor and contract sales entity to assist in the entry to various leading retail chains in the
U.S.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka&#8217;s success is dependent in part on Manuka&#8217;s
ability to attract, train, retain, and motivate qualified associates at all levels of the organization. Manuka is developing a corporate
culture that would enable individual website managers to make comprehensive operating decisions, and Manuka consistently rewards high
performance.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Outside of the United States and potentially Europe, where
appropriate, Manuka may elect in the future to utilize strategic partners, distributors, or contract sales forces to assist in the commercialization
of Manuka&#8217;s products. In certain instances, Manuka may consider building its own commercial infrastructure.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">Seasonality</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka currently expects that its business will be subject
to seasonal fluctuation. Such estimates of significant portions of net sales and profits to be realized during the fall, winter and spring
seasons as well as peaks during seasonal holidays such as Black Friday, Christmas, New Year, and Easter.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">Distribution</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka&#8217;s vision is to develop an expanded and optimized
end-to-end supply chain that improves operational efficiency, performance, and customer experience. This includes enhanced systems and
processes as well as a modernized distribution center network to support Manuka&#8217;s new e-commerce growth globally. Currently, Manuka
operates only a single distribution center that supports Manuka&#8217;s e-commerce demand in the territory of Israel. Manuka plans its
global expansion program to start in the U.S. by the end of 2022. For this purpose, Manuka is in negotiations with a leading marketing
and distribution entity in the US to become both Manuka&#8217;s online and B2B representative. The initial plan is to, firstly, keep on
manufacturing in Israel and send the products to a warehouse and distribution center for domestic sales. The second phase would be to
locate a local manufacturer that would manufacture Manuka&#8217;s line of cosmetics to be sold in the U.S.</div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; With respect to selling gummies in the U.S., Manuka is in
preliminary discussions with a leading private-label manufacturer that is currently working on putting together a unique and proprietary
formula for its private label brand aimed for treating hair, nails, and skin. Manuka hopes to finalize this process by the end of 2022
to start selling Manuka&#8217;s newly developed beauty gummies early in 2023.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">Information Technology</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka depends on a variety of information systems and technologies
(including cloud technologies) to maintain and improve Manuka&#8217;s competitive position and to manage the operations of Manuka&#8217;s
growing website base. As Manuka expands, Manuka&#8217;s technology plans to also include a company-wide network that would connect all
users, websites, and its distribution center infrastructure and provides communications for continual polling of sales and merchandise
movement at the website level. Manuka intends to leverage technology infrastructure and systems where appropriate to gain operational
efficiencies through more effective use of Manuka&#8217;s systems, people, and processes. Manuka would update the technology supporting
its websites, distribution infrastructure, and corporate headquarters on a regular basis. Manuka will contribute funds and efforts to
develop and maintain information systems to facilitate growth and enhance Manuka&#8217;s competitive position.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Intellectual Property</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka owns 9 international domain names and 7 Israeli domains.
Manuka has an exclusive agreement with Chic that provides that the skincare product formulas are owned by Manuka.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Government Regulation</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka&#8217;s skincare products are authorized for sale
by Israeli MoH. On February 28, 2022, the MoH issued a special sensitive food import license to Manuka, whereby Manuka has an approval
from the MoH to import Manuka Honey for one year, until February 28, 2023, in accordance with section 64 of the Public Health Food Protection
Law 2015), from Waitemata Honey Co Limited (New Zealand). The import License Permit is valid as long as no changes are made in any of
the information provided.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; In December 2021, Manuka contracted with a regulatory consultant
to file its FDA Request. Manuka&#8217;s requests are pending with the FDA and expected by the end of 2022. Once the FDA confirms the labels,
Manuka expects that its products would automatically be registered with the FDA, and Manuka will be allowed to sell and market Manuka&#8217;s
products in the U.S. market through local distributers.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">Material Agreements</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; On December 14, 2021, Manuka entered into the Formula Agreement
with Chic. Pursuant to the Formula Agreement, Chic shall supply the following services, including: (1) development of specific formulas
for products based on specifications received by Manuka (&#8220;Formula&#8221;); and (2) upon production completion of Formula, the serial
production of such products (&#8220;Products&#8221; and together with the Formula, &#8220;Services&#8221;). Chic will provide the Services
according to work orders issued by Manuka from time to time. Manuka will have the option to purchase specific Formulas from Chic, as described
in Exhibit A to the Formula Agreement. Manuka shall own the intellectual property rights of any such Formula. Chic may not provide the
Formula developed for Manuka to any other party and may not transfer or disclosure the Formulas to any party unless Manuka approves of
it in advance and in writing. Nor may Chic manufacture products developed for Manuka for itself or any other party, even if Manuka does
not exercise the option to purchase any of the Formulas. The Formula Agreement contains a choice of venue clause limiting jurisdiction
to courts in Tel-Aviv-Jaffa, Israel. The Service Agreement&#8217;s term is unlimited, but it may be terminated by either party upon providing
a written notice of termination 180-day prior; any such termination shall not detract from the validity of the option to purchase the
Formulas.</div>

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<div  style="text-align: center"><span  style="font-family: Times New Roman,Times,serif; color: rgb(0, 0, 0); font-weight: normal; font-style: normal">S
- 34</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; On July 20, 2021, Manuka entered into a manufacture and
sale agreement with Waitemata Honey Direct Ltd. and Waitemata Honey Co Ltd. (jointly referred to as the &#8220;Waitemata&#8221;) whereby
Manuka agreed to purchase Manuka Honey products (the &#8220;Honey Products&#8221;) from Waitemata and resell them to its customers. Pursuant
to the Supply Agreement, Manuka has the right to relabel and sell Honey Products purchased from Waitemata under its own branding and logo,
but must include an indication on such labeling that it was manufactured by Waitemata and include Waitemata&#8217;s license number from
the Unique Manuka Factor Honey Association (&#8220;UMFHA&#8221;), which will also comply with labeling requirements by the Israeli Minister
of Health (&#8220;MoH&#8221;) and the certification required by New Zealand&#8217;s Ministry of Primary Industries (the &#8220;Certification&#8221;).
Manuka agreed that it would bear the cost of this Certification up to 10,000 New Zealand Dollars, which payment shall be offset from payments
due to Waitemata for purchased Honey Products, which are not considered to be material costs. Pursuant to the Supply Agreement, Manuka
must make purchase orders from Waitemata, which will include specified information as to, among others, the quantity of Honey Products
to be purchase and requested shipment date. The consideration for any purchased Honey Products by Manuka shall be paid to Waitemata according
to the price list attached to the Supply Agreement. The termination is set for 60-months after the effective date, upon such termination
the Supply Agreement shall renew itself automatically for an additional 24- month unless either party provides a written notice of its
election not to renew the agreement within 30-days to the end of the term. The Supply Agreement is governed under the laws of New Zealand
and jurisdiction is set in Auckland, New Zealand.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-style: italic; font-weight: bold">Directors, Executives and Employees of Manuka</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka&#8217;s board of directors consists of 2 members,
Shimon Citron, who also currently serves as the acting Chief Executive Officer of the Company, and Mr. Avshalom Shilin who has been appointed
by Adler and Eyal.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Furthermore, under Manuka&#8217;s Articles of Association,
Manuka&#8217;s directors were appointed: (i) by its founder, Mr. Shimon Citron, who has the right to appoint two directors; and (ii) by
Adler and Eyal who have the right to appoint one director until the later of: (a) December 20, 2023; or (b) the date in which they shall
hold less than 10% of Manuka&#8217;s issued share capital. In addition, under the SPA, Adler and Eyal also have the right to appoint a
director to the Company until the later of: (i) December 20, 2023; or (ii) the date in which they shall hold (together) less than 10%
of the Company's issued share capital. Since the Company is not a party to the SPA, such agreement is not binding the Company. However,
Manuka intends to honor it on the parent level.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25">&#160; Currently the Company&#8217;s executives include two individuals, Shimon Citron, as Chief Executive
Officer (&#8220;CEO&#8221;) and David Dana, as Chief Financial Officer (&#8220;CFO&#8221;). Manuka also retains Haim Tabak, as an advisor,
who serves as Chief Operating Officer (&#8220;COO&#8221;) and is intended to sign an employment agreement under a full-time employment
agreement that would be prepared and signed within the coming 60 days. The company plans to hire additional personnel in sales, marketing,
and customer support in line with its business growth.</div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Legal Matters</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; From time to time, Manuka may become involved in various
lawsuits and legal proceedings, which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties,
and an adverse result in these or other matters may arise from time to time that may harm business. Manuka is not currently a party in
any legal proceeding or governmental regulatory proceeding nor are we currently aware of any pending or potential legal proceeding or
governmental regulatory proceeding proposed to be initiated against us that would have a material adverse effect on us or our business.</div>

<div  style="clear: both; margin-top: 10pt; margin-bottom: 10pt">

<div  style="text-align: center"><span  style="font-family: Times New Roman,Times,serif; color: rgb(0, 0, 0); font-weight: normal; font-style: normal">S
- 35</span></div>

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</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; line-height: 1.25; font-style: italic; font-weight: bold">Description of Property</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Manuka&#8217;s principal executive office is currently located
at 3 Eliezer Vardinon St., Suite 701, Petach Tikva, Israel. These premises are leased under a lease agreement signed on August 10, 2021
and comprise approximately 85 square meters in size. Manuka does not currently own any properties.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: center; line-height: 1.25; font-weight: bold"><span id="MANAGEMENT2"><!--Anchor--></span>MANAGEMENT</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25">&#160;</div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-indent: 36pt; line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman,serif">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; Our directors
and executive officer and their ages as of September 21, 2022, are as follows:</div>

<div style="line-height: 1.25">&#160;</div> </div> </div> </div>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 34%; vertical-align: middle">
        <div style="text-align: justify; line-height: 1.25; font-weight: bold">Name</div> </td>
    <td style="width: 3.4%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 9.76%; vertical-align: middle">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Age</div> </td>
    <td style="width: 3.4%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 49.44%; vertical-align: middle">
        <div style="text-align: justify; line-height: 1.25; font-weight: bold">Position</div> </td> </tr>
  <tr>
    <td style="width: 34%; vertical-align: middle; background-color: rgb(204, 238, 255)">
        <div style="text-align: justify; line-height: 1.25">Shimon Citron</div> </td>
    <td style="width: 3.4%; vertical-align: middle; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 9.76%; vertical-align: middle; background-color: rgb(204, 238, 255)">
        <div style="text-align: center; line-height: 1.25">67</div> </td>
    <td style="width: 3.4%; vertical-align: middle; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 49.44%; vertical-align: middle; background-color: rgb(204, 238, 255)">
        <div style="text-align: justify; line-height: 1.25">Chief Executive Officer, Director</div> </td> </tr>
  <tr>
    <td style="width: 34%; vertical-align: middle">
        <div style="text-align: justify; line-height: 1.25">David Dana</div> </td>
    <td style="width: 3.4%; vertical-align: middle">&#160;</td>
    <td style="width: 9.76%; vertical-align: middle">
        <div style="text-align: center; line-height: 1.25">58</div> </td>
    <td style="width: 3.4%; vertical-align: middle">&#160;</td>
    <td style="width: 49.44%; vertical-align: middle">
        <div style="text-align: justify; line-height: 1.25">Chief Financial Officer</div> </td> </tr>
  </table>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-weight: bold">Shimon Citron<span style="font-style: italic">, Chief Executive
Officer and Director</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; Shimon Citron</span><span style="font-family: Times New Roman,Times,serif">
has served as our Chief Executive Officer and Director since our inception in 2020. Shimon Citron has over 25 years of experience in the
online marketing field. During this period, Mr. Citron served as Chief Executive Officer of a publicly trading company on the Bulletin
Board in the U.S. Prior to initiating Manuka Ltd., Mr. Citron has been, and still is, and shareholder of Maelys Cosmetics Ltd., a leading
online brand of skin care products with sales in Israel and in the U.S.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; David Dana</span><span style="font-family: Times New Roman,Times,serif">
is a Certified Public Accountant (ISR) and holds an MBA in Business Administration from Heriot Watt University in the U.K.&#160; Over
the last 12 years Mr. Dana has been the owner of CFO4U, an Israeli company providing external financial and accounting services to various
companies. From 2013 to 2017, Mr. Dana provided financial services to Riskified Ltd (NYSE: RSKD). Mr. Dana has been providing financial
services to Joytunes Ltd. since 2011, to Powtoon Ltd. and Powtoon Limited since 2013, to Tradair Ltd. since 2013, and to Substrata Ltd
since 2013.</span></div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-weight: bold">Family Relationships</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-indent: 36pt; line-height: 1.25">&#160; There are no family relationships among our directors or executive officers.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-weight: bold">Section 16(a) Beneficial Ownership Reporting Compliance</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Section 16(a) of the Securities Exchange Act of 1934, as
amended, requires our directors and officers, and persons who own more than 10% of our Common Stock, to file with the SEC initial reports
of beneficial ownership and reports of changes in beneficial ownership of our Common Stock and our other equity securities. Officers,
directors and greater than 10% beneficial owners are required by SEC regulation to furnish us with copies of all Section 16(a) forms they
file.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; To our knowledge, based solely on review of the copies of
such reports furnished to us and written representations that no other reports were required, during the fiscal year ended December 31,
2021, all Section 16(a) filing requirements applicable to our officers, directors and greater than 10% beneficial owners were filed on
a timely basis.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-weight: bold">Code of Ethics</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We currently do not have a code of ethics in place, as we
are in the process of revising our preexisting code of conduct and ethics subsequent to the consummation of the Share Exchange. Disclosure
regarding the adoption of, any amendments to, or waivers from, provisions of the code of conduct and ethics that apply to our directors,
principal executive and financial officers will be included in a Current Report on Form 8-K within four business days following the date
of any such amendment or waiver.</div>

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<div  style="text-align: center"><span  style="font-family: Times New Roman,Times,serif; color: rgb(0, 0, 0); font-weight: normal; font-style: normal">S
- 36</span></div>

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</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; line-height: 1.25; font-weight: bold">CORPORATE GOVERNANCE</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-weight: bold">&#160; Audit Committee. </span><span style="font-family: Times New Roman,Times,serif">Currently,
the Board of Directors recommends retaining or terminating the services of our independent accountants, reviews annual financial statements,
considers matters relating to accounting policy and internal controls and reviews the scope of annual audits. We do not currently have
any audit committee financial expert on our Board of Directors.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-weight: bold">&#160; Compensation and Nominating
Committees. </span><span style="font-family: Times New Roman,Times,serif">The Board of Directors has not established any compensation
or nominating committee primarily because the current composition and size of the Board of Directors.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-weight: bold">Summary Compensation of Executive Officers</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="text-align: left; text-indent: 28.9pt; margin-right: 3.7pt; margin-left: 7.8pt; line-height: 1.25; font-family: Times New Roman,serif">

<div style="text-indent: 21.95pt; margin-right: 11.7pt; margin-left: 13.25pt; line-height: 1.25">

<div style="text-indent: 21.95pt; line-height: 1.25; font-family: Times New Roman, Times, serif">The following table sets forth all of
the compensation awarded to, earned by or paid to each individual serving as the Company&#8217;s principal executive officer during the
last completed fiscal years ending December 31, 2021, and 2020 and as of September 21, 2022:</div> </div> </div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: center; line-height: 1.25; font-weight: bold">Summary Compensation of Executive Officers</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<table cellspacing="0" cellpadding="0" border="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="border-bottom: rgb(0, 0, 0) 2px solid; width: 15.67%; vertical-align: bottom">
        <div style="line-height: 1.25; font-weight: bold">Name and Principal Position</div> </td>
    <td style="width: 0.65%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="2" style="border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Year</div> </td>
    <td style="white-space: nowrap; width: 0.66%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.66%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="2" style="border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Salary</div> </td>
    <td style="white-space: nowrap; width: 1%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.66%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="2" style="border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Bonus</div> </td>
    <td style="white-space: nowrap; width: 0.66%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.66%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="2" style="border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Equity<br /> Awards</div> </td>
    <td style="white-space: nowrap; width: 0.66%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.66%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="2" style="border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Option<br /> Awards</div> </td>
    <td style="white-space: nowrap; width: 0.64%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.66%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="2" style="border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">All Other<br /> Compensation</div> </td>
    <td style="white-space: nowrap; width: 1%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.6%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="2" style="border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Total</div> </td>
    <td style="white-space: nowrap; width: 1%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td rowspan="2" style="width: 15.67%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">Shimon Citron, CEO</div>
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.65%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 8.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: center; line-height: 1.25">2020-2021</div> </td>
    <td style="white-space: nowrap; width: 0.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 8.68%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: right; line-height: 1.25">--</div> </td>
    <td style="white-space: nowrap; width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 8.68%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: right; line-height: 1.25">--</div> </td>
    <td style="white-space: nowrap; width: 0.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 8.68%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: right; line-height: 1.25">--</div> </td>
    <td style="white-space: nowrap; width: 0.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 9.1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: right; line-height: 1.25">--</div> </td>
    <td style="white-space: nowrap; width: 0.64%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">$</div> </td>
    <td style="width: 9%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: right; line-height: 1.25">48,808</div> </td>
    <td style="white-space: nowrap; width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(1)</sup>&#160;</div> </td>
    <td style="width: 0.6%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">$</div> </td>
    <td style="width: 8.68%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: right; line-height: 1.25">48,808</div> </td>
    <td style="white-space: nowrap; width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td style="width: 0.65%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 8.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: center; line-height: 1.25">2022</div> </td>
    <td style="white-space: nowrap; width: 0.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">$</div> </td>
    <td style="width: 8.68%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: right; line-height: 1.25">7,671</div> </td>
    <td style="white-space: nowrap; width: 1%; vertical-align: top; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(2)</sup></div> </td>
    <td style="width: 0.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 8.68%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: right; line-height: 1.25">--</div> </td>
    <td style="white-space: nowrap; width: 0.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 8.68%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: right; line-height: 1.25">--</div> </td>
    <td style="white-space: nowrap; width: 0.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 9.1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: right; line-height: 1.25">--</div> </td>
    <td style="white-space: nowrap; width: 0.64%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.66%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">$</div> </td>
    <td style="width: 9%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: right; line-height: 1.25">11,555</div> </td>
    <td style="white-space: nowrap; width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(3)</sup>&#160;</div> </td>
    <td style="width: 0.6%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">$</div> </td>
    <td style="width: 8.68%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: right; line-height: 1.25">19,226</div> </td>
    <td style="white-space: nowrap; width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">&#160;</td> </tr>
  <tr>
    <td style="width: 15.67%; vertical-align: bottom">
        <div style="line-height: 1.25">David Dana, CFO</div> </td>
    <td style="width: 0.65%; vertical-align: bottom">&#160;</td>
    <td style="width: 1%; vertical-align: bottom">&#160;</td>
    <td style="width: 8.66%; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25">2022</div> </td>
    <td style="white-space: nowrap; width: 0.66%; vertical-align: bottom">&#160;</td>
    <td style="width: 0.66%; vertical-align: bottom">&#160;</td>
    <td style="width: 1%; vertical-align: bottom">&#160;</td>
    <td style="width: 8.68%; vertical-align: bottom">
        <div style="text-align: right; line-height: 1.25">--</div> </td>
    <td style="white-space: nowrap; width: 1%; vertical-align: bottom">&#160;</td>
    <td style="width: 0.66%; vertical-align: bottom">&#160;</td>
    <td style="width: 1%; vertical-align: bottom">&#160;</td>
    <td style="width: 8.68%; vertical-align: bottom">
        <div style="text-align: right; line-height: 1.25">--</div> </td>
    <td style="white-space: nowrap; width: 0.66%; vertical-align: bottom">&#160;</td>
    <td style="width: 0.66%; vertical-align: bottom">&#160;</td>
    <td style="width: 1%; vertical-align: bottom">&#160;</td>
    <td style="width: 8.68%; vertical-align: bottom">
        <div style="text-align: right; line-height: 1.25">--</div> </td>
    <td style="white-space: nowrap; width: 0.66%; vertical-align: bottom">&#160;</td>
    <td style="width: 0.66%; vertical-align: bottom">&#160;</td>
    <td style="width: 1%; vertical-align: bottom">&#160;</td>
    <td style="width: 9.1%; vertical-align: bottom">
        <div style="text-align: right; line-height: 1.25">&#160;370,014</div> </td>
    <td style="white-space: nowrap; width: 0.64%; vertical-align: top"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(4)</sup>
        <br /> </td>
    <td style="width: 0.66%; vertical-align: bottom">&#160;</td>
    <td style="width: 1%; vertical-align: bottom">
        <div style="line-height: 1.25">$</div> </td>
    <td style="width: 9%; vertical-align: bottom">
        <div style="text-align: right; line-height: 1.25">3,068</div> </td>
    <td style="white-space: nowrap; width: 1%; vertical-align: top">
        <div style="line-height: 1.25"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(5)</sup></div> </td>
    <td style="width: 0.6%; vertical-align: bottom">&#160;</td>
    <td style="width: 1%; vertical-align: bottom">
        <div style="line-height: 1.25">$</div> </td>
    <td style="width: 8.68%; vertical-align: bottom">
        <div style="text-align: right; line-height: 1.25">3,068</div> </td>
    <td style="white-space: nowrap; width: 1%; vertical-align: bottom">&#160;</td> </tr>
  </table>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; line-height: 1.25">(1) Management Fee for the entire year 2021.</div>

<div style="line-height: 1.25; font-family: Times New Roman,serif">(2) Salary per month paid in NIS and converted based on U.S. dollar
rate 3.259 as of September 6, 2022.</div>

<div style="line-height: 1.25; font-family: Times New Roman,serif">(3) Management Fee paid in NIS between January and March 2022 for each
month and converted based on U.S. dollar rate 3.259 as of September 6, 2022.</div> </div>

<div style="text-align: justify; line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman,serif">(4) Options grant in July 2022 to purchase 370,014 shares of Common
Stock of the Company, with an exercise price per share of $0.0624 for a vesting period of 36 months commencing on April 1, 2022, with
one third (1/3) of the total number of options vesting on the first anniversary of the Start Date (the &#8220;Cliff Date&#8221;) and one
twelfth (1/12) of the options vesting every three months following the Cliff Date.</div> </div>

<div style="text-align: justify; line-height: 1.25">(5) C<span style="font-family: Times New Roman,Times,serif">ompensation per month
paid in NIS.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-weight: bold">Outstanding Equity Awards</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman,serif">

<div style="text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; As of September 21, 2022, the Company
granted options to its CFO to purchase 370,014 shares of Common Stock of the Company, with an exercise price per share of $0.0624 for
a vesting period of 36 months commencing on April 1, 2022, with one third (1/3) of the total number of options vesting on the first anniversary
of the Start Date (the &#8220;Cliff Date&#8221;) and one twelfth (1/12) of the options vesting every three months following the Cliff
Date.</div>

<div style="line-height: 1.25">&#160;</div> </div> </div>

<div style="line-height: 1.25">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman,serif">&#160; On August 22, 2016, the Company granted 126,730 stock options
to Dana Wolf, former consultant and Chief Scientific Officer, effective as of August 23, 2016. Each stock option is exercisable into a
share of the Company&#8217;s common stock of and expires no later than August 23, 2026.</div> </div>

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<div  style="text-align: center"><span  style="font-family: Times New Roman,Times,serif; color: rgb(0, 0, 0); font-weight: normal; font-style: normal">S
- 37</span></div>

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</div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-weight: bold">Compensation of Directors</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The Company did not pay any fees to their respective directors
for attendance at meetings of the board; however, the Company may adopt a policy of making such payments in the future. The Company may
reimburse out-of-pocket expenses incurred by directors in attending board and committee meetings.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">&#160;</div>

<div style="line-height: 1.25; font-weight: bold">Employment Arrangements</div>

<div style="line-height: 1.25; font-weight: bold"> <br /> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-indent: 36pt; line-height: 1.25">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; The following
is a summary of the material terms of our employment agreement with Mr.&#160; Citron and Mr. Dana.</div>

<div style="line-height: 1.25">&#160;</div> </div> </div>

<div style="line-height: 1.25">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-weight: bold; font-style: italic">&#160; Shimon
Citron, CEO and Director</span>. Mr. Citron<span style="font-weight: bold">&#160;</span><span style="font-family: Times New Roman,Times,serif">management
fee for the year 2021 was $48,808. In 2022, Mr. Citron&#8217;s monthly salary was $7,671 in total, including VAT.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-weight: bold; font-style: italic">&#160; David
Dana, CFO</span><span style="font-style: italic">.</span><span style="font-weight: bold; font-style: italic">&#160;</span><span style="font-family: Times New Roman,Times,serif">Mr.
D. Dana&#8217;s monthly compensation will be NIS 10,000 including VAT. In addition, the Company will grant Mr. Dana options to purchase
0.33% of the outstanding share capital of the Company. The exercise price per share shall be calculated based on the Company&#8217;s valuation
of $7 million. The options will vest over a period of 36 months with one twelfth (1/12) of the options vesting every three months commencing
on April 1, 2022.</span></div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-weight: bold">Director Independence</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; As our Common Stock is currently quoted on the OTC Pink
Open Market, we are not subject to the rules of any national securities exchange which require that a majority of a listed Company&#8217;s
directors and specified committees of the Board of Directors meet independence standards prescribed by such rules. Nonetheless, none of
the directors currently serving on the Board of Directors is an independent director within the meaning of NASDAQ Rule 5605(a)(2).</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-weight: bold">Indemnification of Directors and Executive Officers</div>

<div style="text-align: justify; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 35.9pt; margin-left: 0.1pt; line-height: 1.25">&#160; Section 145 of the Delaware General
Corporation Law (which we refer to as the DGCL) provides, in general, that a corporation incorporated under the laws of the State of Delaware,
as we are, may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed
action, suit or proceeding (other than a derivative action by or in the right of the corporation) by reason of the fact that such person
is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director,
officer, employee or agent of another enterprise, against expenses (including attorneys&#8217; fees), judgments, fines and amounts paid
in settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding if such person acted
in good faith and in a manner such person reasonably believed to be in or not opposed to the best interests of the corporation and, with
respect to any criminal action or proceeding, had no reasonable cause to believe such person&#8217;s conduct was unlawful. In the case
of a derivative action, a Delaware corporation may indemnify any such person against expenses (including attorneys&#8217; fees) actually
and reasonably incurred by such person in connection with the defense or settlement of such action or suit if such person acted in good
faith and in a manner such person reasonably believed to be in or not opposed to the best interests of the corporation, except that no
indemnification will be made in respect of any claim, issue or matter as to which such person will have been adjudged to be liable to
the corporation unless and only to the extent that the Court of Chancery of the State of Delaware or any other court in which such action
was brought determines such person is fairly and reasonably entitled to indemnity for such expenses.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 35.9pt; margin-left: 0.1pt; line-height: 1.25">&#160; Our certificate of incorporation and
bylaws provide that we will indemnify our directors, officers, employees and agents to the extent and in the manner permitted by the provisions
of the DGCL, as amended from time to time, subject to any permissible expansion or limitation of such indemnification, as may be set forth
in any stockholders&#8217; or directors&#8217; resolution or by contract. In addition, our director and officer indemnification agreements
with each of our directors and officers provide, among other things, for the indemnification to the fullest extent permitted or required
by Delaware law, provided that no indemnitee will be entitled to indemnification in connection with any claim initiated by the indemnitee
against us or our directors or officers unless we join or consent to the initiation of the claim, or the purchase and sale of securities
by the indemnitee in violation of Section 16(b) of the Exchange Act.</div>

<div  style="clear: both; margin-top: 10pt; margin-bottom: 10pt">

<div  style="text-align: center"><span  style="font-family: Times New Roman,Times,serif; color: rgb(0, 0, 0); font-weight: normal; font-style: normal">S
- 38</span></div>

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</div>

<div style="text-align: justify; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 35.9pt; margin-left: 0.1pt; line-height: 1.25">&#160; Any repeal or modification of these
provisions approved by our stockholders will be prospective only and will not adversely affect any limitation on the liability of any
of our directors or officers existing as of the time of such repeal or modification.</div>

<div style="text-align: justify; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 35.9pt; margin-left: 0.1pt; line-height: 1.25">&#160; We are also permitted to apply for
insurance on behalf of any director, officer, employee or other agent for liability arising out of his actions, whether or not the DGCL
would permit indemnification.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-weight: bold">Anti-Takeover Effect of Delaware Law, Certain Charter and Bylaw Provisions</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 35.9pt; margin-left: 0.1pt; line-height: 1.25">&#160; Our certificate of incorporation authorizes
the issuance of up to 200,000 shares of preferred stock and our Board of Directors is empowered, without stockholder approval, to issue
a new series of preferred stock with dividend, liquidation, conversion, voting or other rights which could adversely affect the voting
power or other rights of the holders of Common Stock. Such authority, together with certain provisions of Delaware law and of our certificate
of incorporation and bylaws, may have the effect of delaying, deterring or preventing a change in control of us, may discourage bids for
the Common Stock at a premium over the market price and may adversely affect the market price, and the voting and other rights of the
holders of the Common Stock.</div>

<div style="text-align: justify; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 35.9pt; margin-left: 0.1pt; line-height: 1.25">&#160; Although we have no present intention
to issue any additional shares of our preferred stock, we may do so in the future. The board of directors of a Delaware corporation may
issue rights, options, warrants or other convertible securities, or rights entitling its holders to purchase, receive or acquire shares
or fractions of shares of the corporation or assets or debts or other obligations of the corporation, upon such terms as are determined
by the board of directors. Our Board of Directors is free, subject to their fiduciary duties to stockholders, to structure the issuance
or exercise of the rights in a manner which may exclude significant stockholders from being entitled to receive such rights or to exercise
such rights or in a way which may effectively prevent a takeover of the corporation by persons deemed hostile to management. Nothing contained
in our certificate of incorporation will prohibit our Board of Directors from using these types of rights in this manner.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; margin-left: 0.1pt; line-height: 1.25">&#160; Our current executive officer of the
Company holds approximately 72% of the voting power of our outstanding shares. This person has a controlling influence in determining
the outcome of any corporate transaction or other matters submitted to our stockholders for approval, including mergers, consolidations
and the sale of all or substantially all of our assets, election of directors, and other significant corporate actions. As such, our executive
officer has the power to prevent or cause a change in control; therefore, without their consent we could be prevented from entering into
transactions that could be beneficial to us. The interests of our executive officer may give rise to a conflict of interest with the Company
and the Company&#8217;s shareholders.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We are subject to the provisions of Section 203 of the GCL,
an anti-takeover law. In general, Section 203 prohibits a publicly held Delaware corporation from engaging in a &#8220;business combination&#8221;
with an &#8220;interested stockholder&#8221; for a period of three years after the date of the transaction in which the person became
an interested stockholder, unless the business combination is approved in the following prescribed manner:</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">prior to the time of the transaction, the board of directors of the corporation approved
        either the business combination or the transaction which resulted in the stockholder becoming an interested stockholder;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">upon completion of the transaction that resulted in the stockholder becoming an interested
        stockholder, the stockholder owned at least 85% of the voting stock of the corporation outstanding at the time the transaction commenced,
        excluding for purposes of determining the number of shares outstanding (1) shares owned by persons who are directors and also officers
        and (2) shares owned by employee stock plans in which employee participants do not have the right to determine confidentially whether
        shares held subject to the plan will be tendered in a tender or exchange offer; and</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#8226;</div> </td>
    <td style="width: 91%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">on or subsequent to the time of the transaction, the business combination is approved
        by the board and authorized at an annual or special meeting of stockholders, and not by written consent, by the affirmative vote of at
        least 66 2/3% of the outstanding voting stock which is not owned by the interested stockholder.</div> </td> </tr>
  </table>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Generally, for purposes of Section 203, a &#8220;business
combination&#8221; includes a merger, asset or stock sale, or other transaction resulting in a financial benefit to the interested stockholder.
An &#8220;interested stockholder&#8221; is a person who, together with affiliates and associates, owns or, within three years prior to
the determination of interested stockholder status, owned 15% or more of a corporation&#8217;s outstanding voting securities.</div>

<div  style="clear: both; margin-top: 10pt; margin-bottom: 10pt">

<div  style="text-align: center"><span  style="font-family: Times New Roman,Times,serif; color: rgb(0, 0, 0); font-weight: normal; font-style: normal">S
- 39</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">&#160;</div>

<div style="text-align: center; line-height: 1.25; font-weight: bold"><span id="SECURITY"><!--Anchor--></span>SECURITY OWNERSHIP OF CERTAIN
BENEFICIAL OWNERS</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">&#160;</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="text-align: left; line-height: 1.25; font-family: Times New Roman,serif">

<div style="text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; The following table provides information
as of September 21, 2022 regarding beneficial ownership of our Common Stock by: (i) each person known to us who beneficially owns more
than five percent of our Common Stock; (ii) each of our directors; (iii) each of our executive officers; (iv) and all of our directors
and executive officers as a group.</div>

<div style="line-height: 1.25">&#160;</div> </div> </div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The number of shares beneficially owned is determined under
rules promulgated by the SEC, and the information is not necessarily indicative of beneficial ownership for any other purpose. The shares
in the tables does not, however, constitute an admission that the named stockholder is a direct or indirect beneficial owner of those
shares.</div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-indent: 36pt; line-height: 1.25">&#160;

<div style="text-indent: 27pt; line-height: 1.25; font-family: Times New Roman, Times, serif">

<div style="text-align: justify; text-indent: 27pt; line-height: 1.25">&#160;&#160;&#160;&#160;&#160; As of September 21, 2022 we had
111,125,405 shares of Common Stock outstanding.</div> </div>

<div style="line-height: 1.25">&#160;</div> </div> </div>

<table cellspacing="0" cellpadding="0" border="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="border-bottom: rgb(0, 0, 0) 2px solid; width: 75.21%; vertical-align: bottom">
        <div style="line-height: 1.25; font-weight: bold">Name and Address of Beneficial Owner</div> </td>
    <td style="width: 0.53%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="2" style="border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Amount and Nature of</div>
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Beneficial Ownership</div> </td>
    <td style="width: 0.53%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.54%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="2" style="border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Percent of</div>
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Class<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(1)</sup></div>
        </td>
    <td style="width: 2%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td style="width: 75.21%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25; font-weight: bold">5% Stockholders:</div> </td>
    <td style="width: 0.53%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="2" style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.53%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.54%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td colspan="2" style="vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 2%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td style="width: 75.21%; vertical-align: bottom">
        <div style="line-height: 1.25">Chomsky Group</div> </td>
    <td style="width: 0.53%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 9%; vertical-align: bottom">
        <div style="text-align: right; line-height: 1.25">16,819,250</div> </td>
    <td style="width: 0.53%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.54%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 9%; vertical-align: bottom">
        <div style="text-align: right; line-height: 1.25">15</div> </td>
    <td style="width: 2%; vertical-align: bottom">
        <div style="line-height: 1.25">%<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(2)</sup></div> </td> </tr>
  <tr>
    <td style="width: 75.21%; vertical-align: bottom; background-color: rgb(204, 238, 255)">&#160;</td>
    <td style="width: 0.53%; vertical-align: bottom; background-color: rgb(204, 238, 255)">&#160;</td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">&#160;</td>
    <td style="width: 9%; vertical-align: bottom; background-color: rgb(204, 238, 255)">&#160;</td>
    <td style="width: 0.53%; vertical-align: bottom; background-color: rgb(204, 238, 255)">&#160;</td>
    <td style="width: 0.54%; vertical-align: bottom; background-color: rgb(204, 238, 255)">&#160;</td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">&#160;</td>
    <td style="width: 9%; vertical-align: bottom; background-color: rgb(204, 238, 255)">&#160;</td>
    <td style="width: 2%; vertical-align: bottom; background-color: rgb(204, 238, 255)">&#160;</td> </tr>
  <tr>
    <td style="width: 75.21%; vertical-align: bottom">
        <div style="line-height: 1.25; font-weight: bold">Executive Officers:</div> </td>
    <td style="width: 0.53%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 9%; vertical-align: bottom">
        <div style="text-align: right; line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.53%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 0.54%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 9%; vertical-align: bottom">
        <div style="text-align: right; line-height: 1.25">&#160;</div> </td>
    <td style="width: 2%; vertical-align: bottom">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td style="width: 75.21%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">Shimon Citron</div> </td>
    <td style="width: 0.53%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 9%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: right; line-height: 1.25">80,729,883</div> </td>
    <td style="width: 0.53%; vertical-align: bottom; background-color: rgb(204, 238, 255)">&#160;</td>
    <td style="width: 0.54%; vertical-align: bottom; background-color: rgb(204, 238, 255)">&#160;</td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">&#160;</td>
    <td style="width: 9%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: right; line-height: 1.25">72</div> </td>
    <td style="width: 2%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">%<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(3)</sup></div> </td> </tr>
  <tr>
    <td style="width: 75.21%; vertical-align: bottom">
        <div style="line-height: 1.25">David Dana</div> </td>
    <td style="width: 0.53%; vertical-align: bottom">&#160;</td>
    <td style="width: 1%; vertical-align: bottom">&#160;</td>
    <td style="width: 9%; vertical-align: bottom">
        <div style="text-align: right; line-height: 1.25">-</div> </td>
    <td style="width: 0.53%; vertical-align: bottom">&#160;</td>
    <td style="width: 0.54%; vertical-align: bottom">&#160;</td>
    <td style="width: 1%; vertical-align: bottom">&#160;</td>
    <td style="width: 9%; vertical-align: bottom; text-align: right">&#160;-</td>
    <td style="width: 2%; vertical-align: bottom">%</td> </tr>
  <tr>
    <td style="width: 75.21%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25; font-weight: bold">All directors and executive officers as a group (2 Persons)</div> </td>
    <td style="width: 0.53%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 9%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: right; line-height: 1.25">80,729,883</div> </td>
    <td style="width: 0.53%; vertical-align: bottom; background-color: rgb(204, 238, 255)">&#160;</td>
    <td style="width: 0.54%; vertical-align: bottom; background-color: rgb(204, 238, 255)">&#160;</td>
    <td style="width: 1%; vertical-align: bottom; background-color: rgb(204, 238, 255)">&#160;</td>
    <td style="width: 9%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="text-align: right; line-height: 1.25">72</div> </td>
    <td style="width: 2%; vertical-align: bottom; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">%</div> </td> </tr>
  </table>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25"> </div> </div>

<div> <br /> </div>

<div>

<table cellspacing="0" cellpadding="0" id="z511a539975294338aec867e22edeeecb" style="font: 10pt Times New Roman, Times, serif; width: 100%; text-align: left; color: #000000">
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(1)</div> </td>
    <td style="width: 96%; vertical-align: middle">
        <div style="text-align: justify; line-height: 1.25">
        <div style="line-height: 1.25; font-family: Times New Roman,Times,serif">Applicable percentage ownership is based on 112,125,439 shares
        of Common Stock outstanding including and assuming the full conversion of the Series A Preferred and the Series C Preferred. Beneficial
        ownership is determined in accordance with the rules of the SEC and generally includes voting or investment power with respect to securities.
        Shares of Common Stock that are currently exercisable or exercisable within 60 days of September 21, 2022 are deemed to be beneficially
        owned by the person holding such securities for the purpose of computing the percentage of ownership of such person, but are not treated
        as outstanding for the purpose of computing the percentage ownership of any other person.</div> </div> </td> </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(2)</div> </td>
    <td style="width: 96%; vertical-align: middle">
        <div style="text-align: justify; line-height: 1.25">
        <div style="line-height: 1.25; font-family: Times New Roman,Times,serif">
        <div style="text-align: left; line-height: 1.25; font-family: Times New Roman, Times, serif">Includes shared vote of 12,614,850 shares
        of Common Stock common beneficially held by Adler Chomsky Marketing Communication Ltd. and 4,204,382 shares of Common Stock beneficially
        held by Eyal Chomsky Holdings Ltd. Address: 50 Menachem Begin St., Tel Aviv 6777682.</div> </div> </div> </td> </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(3)</div> </td>
    <td style="width: 96%; vertical-align: middle">
        <div style="text-align: justify; line-height: 1.25">
        <div style="text-align: left; line-height: 1.25">Includes 32,292,193 shares of Common Stock beneficially owned by Mr. Citron&#8217;s wife,
        Mrs. Sigalit Citron and 48,437,690 shares of Common Stock beneficially owned by Mr. Shimon Citron. Address: 19 Haim Bar-Lev St., Tel Aviv
        5265368.</div> </div> </td> </tr>
  </table> </div> <br />

<div  style="clear: both; margin-top: 10pt; margin-bottom: 10pt">

<div  style="text-align: center"><span  style="font-family: Times New Roman,Times,serif; color: rgb(0, 0, 0); font-weight: normal; font-style: normal">S
- 40</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: center; line-height: 1.25; font-weight: bold"><span id="CERTAIN"><!--Anchor--></span>CERTAIN RELATIONSHIPS AND
RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE</div>

<div style="line-height: 1.25; font-weight: bold">&#160;</div>

<div style="text-indent: 36pt; line-height: 1.25">&#160; Set forth below is a description of certain relationships and related person
transactions between us or our subsidiaries and our directors, executive officers or holders of more than 5% of our voting securities.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-weight: bold">Transactions with Related Persons</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">

<div style="text-indent: 36pt; line-height: 1.25">&#160; During the period from March 22, (Inception) to December 31, 2020 and the year
end December 31,&#160; 2021, the founder of Manuka, Mr. Shimon Citron, a director and Chief Executive Officer of the Company, provided
the Company with several loans at an aggregate amount of $233 thousand as of June 30, 2022. The loans bear no interest and are linked
to the Israeli Consumer Prices Index. The repayment date has not been determined. We describe this more fully in Note 9 to the Company&#8217;s
audited financial statements for the years ended December 31, 2021 and for the period from March 22, (Inception) to December 31, 2020.</div>

<div style="line-height: 1.25">&#160;</div> </div>

<div style="line-height: 1.25; font-family: Times New Roman, Times, serif; font-weight: bold">Loan Agreements</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">

<div style="text-indent: 36pt; line-height: 1.25">

<div style="text-indent: 36pt; line-height: 1.25">&#160; During the period from March 22, (Inception) to&#160;December 31, 2020 and the
year end December 31, 2021, Mr. Shimon Citron, a director and Chief Executive Officer of the Company, provided Manuka Ltd. with several
loans at an aggregate amount of $239,000 as of December 31, 2021. The loans bear no interest and are linked to the Israeli Consumer Prices
Index (&#8220;CPI&#8221;). The repayment date has not been determined. The Company estimated the value of the benefit as the difference
between the interest rate stipulated in the contract and the interest rate commensurate with such loans expected in an arms-length transaction
(inclusive adjustment to the size of the loan and the fact that it is unsecured, which the Company's management considers being the best
estimate of the Company&#8217;s interest rate close to the date of receiving loans from the shareholders). Accordingly, as a result of
the fact that the Mr. Citron&#8217;s loan bears no interest and with no maturity date, the benefit is determined each year at the beginning
of the year, as the discount of the loans at the effective interest rate (determined above) determined to be approximately 8.85%. The
benefit for the period from March 22, (Inception) to December 31, 2020, and the year ended December 31,&#160;2021 were US$ 2,065 and US$
12,741 respectively. We describe this more fully in Note 9 to the Company&#8217;s audited financial statements for the years ended December
31, 2021 and the period from March 22, (Inception) to December 31, 2020.</div>

<div style="line-height: 1.25">&#160;</div> </div> </div> </div>

<div style="line-height: 1.25; font-weight: bold">Registration Rights Agreement</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">

<div style="text-indent: 36pt; line-height: 1.25">&#160; The Selling Stockholders described in this prospectus include registration of
80,729,871 shares of Common Stock of Mr. Shimon Citron and his wife, Mrs. Sigalit Citron (the "Director&#8217;s Shares&#8221;). Mr. Shimon
Citron serves as our director and Chief Executive Officer.&#160; The Director&#8217;s Shares includes 32,292,193 shares of Common Stock&#160;
beneficially owned by Mr. Citron&#8217;s wife, Mrs. Sigalit Citron and 48,437690 shares of Common Stock&#160; beneficially owned by Mr.
Shimon Citron.</div>

<div style="line-height: 1.25">&#160;</div> </div> </div>

<div style="line-height: 1.25; font-weight: bold">Director Independence</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; As our Common Stock is currently quoted on the OTC Pink
Open Market, we are not subject to the rules of any national securities exchange which require that a majority of a listed Company&#8217;s
directors and specified committees of the Board of Directors meet independence standards prescribed by such rules. Nonetheless, none of
the directors currently serving on the Board of Directors is an independent director within the meaning of NASDAQ Rule 5605(a)(2).</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div  style="clear: both; margin-top: 10pt; margin-bottom: 10pt">

<div  style="text-align: center"><span  style="font-family: Times New Roman,Times,serif; color: rgb(0, 0, 0); font-weight: normal; font-style: normal">S
- 41</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: center; line-height: 1.25; font-weight: bold"><span id="DESCRIPTION"><!--Anchor--></span>DESCRIPTION OF SECURITIES</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25">&#160;</div> </div>

<div style="text-align: justify; line-height: 1.25; font-weight: bold">General</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; line-height: 1.25">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
After the Closing of the Share Exchange, the Company&#8217;s authorized capital stock consists of 51,200,000 shares of capital stock,
par value $0.01 per share, of which 51,000,000 shares are Common Stock, par value $0.01 per share and 200,000 shares are &#8220;blank
check&#8221; preferred stock, par value $0.01 per share, of which 1,000 are designated as Series A Convertible Preferred Stock (of which
453 have been issued) (the &#8220;Series A Preferred Stock&#8221;), 5,000 are designated as Series B Convertible Preferred Stock (of which
none are issued and outstanding) (the &#8220;Series B Preferred Stock&#8221;), 250 are designated as Series C Convertible Preferred Stock
(250 of which have been issued) (the &#8220;Series C Preferred Stock&#8221;), and 110,000 shares were designated as Series D Convertible
Preferred Stock (the &#8220;Series D Preferred Stock). Following the Share Exchange, the Company had 45,125,405 shares of Common Stock,
453 shares of Series A Preferred, 250 Series C Preferred, and 110,000 Series D Preferred issued and outstanding.</div>

<div style="line-height: 1.25">&#160;</div> </div>

<div style="line-height: 1.25; font-weight: bold">Description of Common Stock</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; Number of Authorized and
Outstanding Shares.</span><span style="font-family: Times New Roman,Times,serif"> As of the date hereof the authorized capital stock consists
of 51,200,000 shares of capital stock, par value $0.01 per share. On July 25, 2022, the Board of Directors of Artemis Therapeutics, Inc.,
a Delaware corporation (the &#8220;Company&#8221;), approved an amendment to its Certificate of Incorporation to increase the Company&#8217;s
authorized shares of common stock, $0.01 par value per share from 51,000,000 shares of Common Stock to 150,000,000 shares of Common Stock
(the &#8220;Amendment&#8221;), which will become effective on September 8, 2022. On July 27, 2022, stockholders holding a majority of
the Company&#8217;s voting power approved the Amendment by written consent in lieu of a meeting, in accordance with the Delaware General
Corporation Law.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">

<div style="text-indent: 36pt; line-height: 1.25">&#160; On September 8, 2022, we filed a Certificate of Amendment to our Certificate
of Incorporation Secretary of State of the State of Delaware, pursuant to which we increased the number of our authorized shares of common
stock from 51,000,000 to 150,000,000, The Board of Directors approved the amendment on July 25, 2022 and the holders of a majority of
the Company&#8217;s outstanding common stock approved this amendment on July 27, 2022. As a result, the 110,000 shares of Series D Preferred
automatically converted into 66,000,000 shares of our Common Stock.</div>

<div style="line-height: 1.25">&#160;</div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; As of the date
hereof, there are 111,125,405 shares of our Common Stock issued and outstanding. All of the outstanding shares of Common Stock are fully
paid and non-assessable.</div>

<div style="line-height: 1.25">&#160;</div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; Voting Rights</span><span style="font-family: Times New Roman,Times,serif">.
The holders of our Common Stock are entitled to one vote for each share held on all matters submitted to a vote of the stockholders and
do not have any cumulative voting rights.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; Dividends. </span><span style="font-family: Times New Roman,Times,serif">Holders
of our Common Stock are entitled to receive proportionally any dividends declared by our board of directors.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; Liquidation. </span><span style="font-family: Times New Roman,Times,serif">In
the event of our liquidation or dissolution, holders of our Common Stock are entitled to share ratably in all assets remaining after payment
of all debts and other liabilities.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; Rights and Preferences.
</span><span style="font-family: Times New Roman,Times,serif">Holders of our Common Stock have no preemptive, subscription, redemption
or conversion rights.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-weight: bold">Preferred Stock</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; The Company&#8217;s
Amended Certificate of Incorporation authorizes the issuance of 200,000 shares of &#8220;Blank Check&#8221; preferred stock, par value
$0.01 per share, subject to any limitations prescribed by law, without further vote or action by the stockholders, to issue from time-to-time
shares of preferred stock in one or more series. Each such series of preferred stock shall have such number of shares, designations, preferences,
voting powers, qualifications, and special or relative rights or privileges as shall be determined by the Company&#8217;s board of directors,
which may include, among others, dividend rights, voting rights, liquidation preferences, conversion rights and preemptive rights. There
are 1,000 shares of Series A Preferred Stock authorized and 453 of such shares outstanding held by 1 stockholder (convertible into 658,506
shares of Common Stock), 250 shares of Series C Preferred Stock authorized and 250 of such shares outstanding held by 1 stockholder (convertible
into 250,000 shares of Common Stock), and 110,000 shares of Series D Preferred authorized and 110,000 of such shares outstanding held
by 4 stockholders (convertible into 66,000,000 shares of Common Stock).</div>

<div style="line-height: 1.25">&#160;</div> </div>

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- 42</span></div>

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</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; line-height: 1.25; font-weight: bold">Series A Preferred Stock</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The Series A Certificate of Designation sets forth the rights,
preferences and privileges of the Series A Preferred. As provided in the Company&#8217;s articles of incorporation. The following is a
summary of the rights, privileges and preferences of the Series A Preferred:</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; Number of Shares</span><span style="font-family: Times New Roman,Times,serif">.
The number of shares of Preferred designated as Series A Preferred Stock will be 1,000, of which 453 are issued and outstanding.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; Conversion.</span><span style="font-family: Times New Roman,Times,serif">
The Series A Preferred shall be convertible at the option of the holder, into Common Stock by dividing the Stated Value by the Conversion
Price. Each share of the Series A Preferred Stock has a par value of $0.01 per share and convertible into 1,453.65 shares of Common Stock,
with a conversion price subject to adjustments for stock dividends, splits, combinations and similar events as described in the form of
Series A Certificate of Designation.</span></div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; Dividends.</span><span style="font-family: Times New Roman,Times,serif">
The Series A Preferred is not entitled to receive any special dividend but shall be entitled to receive dividends as and when paid to
the holders of Common Stock of the Company on an as-converted basis.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; Voting Rights.</span><span style="font-family: Times New Roman,Times,serif">
Except as otherwise provided in the Series A Certificate of Designation or as otherwise required by law, the Series A Preferred shall
have no voting rights. However, as long as any shares of Series A Preferred are outstanding, the Company shall not, without the affirmative
vote of the holders of a majority of the then outstanding shares of Series A Preferred , (a) alter or change adversely the powers, preferences
or rights given to the Preferred Stock or alter or amend the Series A Certificate of Designation, (b) amend its certificate of incorporation
or other charter documents in any manner that adversely affects any rights of the holders of Series A Preferred, (c) increase the number
of authorized shares of Series A Preferred, or (d) enter into any agreement with respect to any of the foregoing.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-weight: bold">Series C Preferred Stock</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The Series C Certificate of Designation sets forth the rights,
preferences and privileges of the Series C Preferred Stock. As provided in the Company&#8217;s articles of incorporation. The following
is a summary of the rights, privileges and preferences of the Series C Preferred:</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; Number of Shares</span><span style="font-family: Times New Roman,Times,serif">.
The number of shares of Preferred Stock designated as Series C Preferred will be 250, of which 250 are issued and outstanding.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; Conversion.</span><span style="font-family: Times New Roman,Times,serif">
The Series C Preferred will be convertible, at any time at the option of the holder thereof, except to the extent that such conversion
will result in such holder beneficially owning more than 4.99% of the number of shares of Common Stock outstanding immediately after giving
effect to the conversion, into shares of Common Stock determined by dividing the Stated Value of such share of Series C Preferred Stock
by the Conversion Price automatically on the date of the Company&#8217;s implementation of the Approval (such date, the &#8220;Conversion
Date&#8221;). Each share of the Series C Preferred Stock has a par value of $0.01 per share and convertible into 1,000 shares of Common
Stock, with a conversion price subject to adjustments for stock dividends, splits, combinations and similar events as described in the
form of Series C Certificate of Designations.</span></div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; Dividends.</span><span style="font-family: Times New Roman,Times,serif">
The Series C Preferred is not entitled to receive any special dividend but shall be entitled to receive dividends as and when paid to
the holders of Common Stock of the Company on an as-converted basis.</span></div>

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- 43</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-style: italic">&#160; Voting Rights.</span><span style="font-family: Times New Roman,Times,serif">
Except as otherwise provided in the Series C Certificate of Designation or as otherwise required by law, the Series C Preferred shall
have no voting rights. However, as long as any shares of Series C Preferred are outstanding, the Company shall not, without the affirmative
vote of the holders of a majority of the then outstanding shares of Series C Preferred, (a) alter or change adversely the powers, preferences
or rights given to the Preferred Stock or alter or amend the Series C Certificate of Designation, (b) authorize or create any class of
stock ranking as to dividends, redemption or distribution of assets upon a liquidation of the Company senior to, or otherwise pari passu
with, the Series C Preferred, (c) amend its certificate of incorporation or other charter documents in any manner that adversely affects
any rights of the holders of Series C Preferred, (d) increase the number of authorized shares of Series B Preferred, or (e) enter into
any agreement with respect to any of the foregoing.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; line-height: 1.25; font-weight: bold">Series D Preferred Stock</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; The Series D
Certificate of Designation sets forth the rights, preferences and privileges of the Series D Preferred Stock. As of September 8, 2022,
the Series D Preferred were deemed automatically converted into 66,000,000 shares of Common Stock. As provided in the Company&#8217;s
articles of incorporation. The following is a summary of the rights, privileges and preferences of the Series D Preferred:</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif"><span style="font-style: italic">&#160;
Number of Shares</span>. The number of shares of Preferred Stock designated as Series D&#160; Preferred will be 110,000.</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif"><span style="font-style: italic">&#160;
Automatic Conversion.</span> Each share of Series D Preferred Stock shall convert into that number of shares of Common Stock determined
by dividing the Stated Value of such share of Series D Preferred Stock by the Conversion Price automatically on the date of the Corporation&#8217;s
implementation of Shareholder Approval (such date, the &#8220;<span style="text-decoration: underline">Conversion Date</span>&#8221;).
To effect conversions of shares of Series D Preferred Stock, a holder shall not be required to surrender the certificate(s) representing
the shares of Series D Preferred Stock to the Company. Shares of Series D Preferred Stock converted into Common Stock or redeemed in accordance
with the terms hereof shall be cancelled and shall not be reissued. Each share of Series D Preferred Stock has a par value of $0.01 per
share and convertible into 600 shares of Common Stock, with a conversion price subject to adjustments for stock dividends, splits, combinations
and similar events as described in the form of Series D Preferred Stock Certificate of Designation.</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif"><span style="font-style: italic">&#160;
Dividends.</span> Holders shall be entitled to receive, and the Corporation shall pay, dividends as and when paid to the holders of Common
Stock of the Corporation on an as-converted basis.</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif"><span style="font-style: italic">&#160;
Voting Rights.</span> On any matter presented to the stockholders of the Company for their action or consideration at any meeting of stockholders
of the Company, each holder of outstanding shares of Series D&#160; Preferred Stock shall be entitled to cast the number of votes equal
to the number of whole shares of Common Stock into which the shares of Series D&#160; Preferred Stock held by such holder are convertible
as of the record date for determining stockholders entitled to vote on such matter. As long as any shares of Series D&#160; Preferred
Stock are outstanding, the Company shall not, without the affirmative vote of the holders of a majority of the then outstanding shares
of the Series D&#160; Preferred Stock, (a) alter or change adversely the powers, preferences or rights given to the Series D&#160; Preferred
Stock or alter or amend this Certificate of Designation, (b) amend its certificate of incorporation or other charter documents in any
manner that adversely affects any rights of the holders, (c) increase the number of authorized shares of Series D&#160; Preferred Stock,
or (d) enter into any agreement with respect to any of the foregoing.</div>

<div style="line-height: 1.25">&#160;&#160; </div> </div>

<div style="text-align: justify; line-height: 1.25; font-family: Times New Roman,Times,serif; text-indent: 30pt"><span style="font-weight: bold">&#160;&#160;&#160;
Transfer Agent</span>. Shares of Common Stock are registered at the transfer agent and are transferable at such office by the registered
holder (or duly authorized attorney) upon surrender of the Common Stock certificate, properly endorsed, or other evidence satisfactory
to the transfer agent with respect to shares not represented by a certificate. No transfer shall be registered unless the Company is satisfied
that such transfer will not result in a violation of any applicable federal or state securities laws. Our transfer agent is Pacific Stock
Transfer. Their address is 6725 Via Austin Pkwy, Suite 300, Las Vegas, NV 89119. Their website is <span style="text-decoration: underline">www.pacificstocktransfer.com</span>.</div>

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- 44</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: center; line-height: 1.25; font-weight: bold"><span id="SELLING"><!--Anchor--></span>SELLING STOCKHOLDERS</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25">

<div style="line-height: 1.25"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">

<div style="text-indent: 36pt; line-height: 1.25">&#160; This prospectus relates to the sale, from time to time, by the Selling Stockholders
identified in this prospectus of up to 16,232,246 shares of Company&#8217;s Common Stock, consisting of: (i) 2,936,311 shares of Common
Stock issued to certain stockholders in connection with several debt forgiveness agreements with the Company in consideration of a debt
forgiveness; (ii) 780,934 shares of Common Stock issued to certain stockholder in connection with an option exchange agreement; (iii)
2,642,802 shares of Common Stock issued to certain stockholders in connection with several warrant exchange agreements; and (iv) 7,629,690
shares of Common Stock of certain stockholders.</div>

<div style="line-height: 1.25">&#160;</div> </div> </div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; On March 6, 2022, we signed a Share Exchange Agreement,
as amended, with Manuka, pursuant to which Manuka became our wholly owned subsidiary. Following the Closing Date, we adopted the business
of Manuka. Pursuant to the terms of the Share Exchange Agreement, we acquired all of the Manuka Shares from Manuka&#8217;s shareholders
in exchange for an aggregate amount of 33,791,641 shares of our Common Stock of&#160; and 110,000 shares of our Series D Preferred stock
(convertible into 66,000,000 shares of our Common Stock), such that Manuka&#8217;s shareholders held, immediately following the closing,
eighty-nine percent (89%) of our issued and outstanding share capital (including and assuming the full conversion of the Series D Preferred
stock).</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman,serif">&#160; In addition, on June 30, 2022, we entered into various debt
forgiveness agreements with various existing stockholders, including Tonak Ltd. (formerly our largest shareholder), for the forgiveness
of an aggregate of $306,117 in outstanding debt in exchange for the issuance of 3,031,567 shares of our Common Stock. On June 30, 2022,
we entered into various warrant exchange agreements for the exchange of certain warrants to purchase shares of our Common Stock, originally
issued in October 2017, in exchange for an aggregate of 2,342,802 shares of our Common Stock. On June 30, 2022, we entered into several
debt forgiveness agreement and warrant exchange agreements, including: (i) a debt forgiveness agreement with Cutter Mill Capital LLC,
pursuant to which we agreed to issue 894,169 shares of our Common Stock. We also agreed to register all such shares of Common Stock issued
to Cutter Mill Capital, , within the earlier of 60 days following the closing date of the Share Exchange Agreement (provided, however
that in the event we have not cleared comments with the SEC with respect to this filing relating to the transactions contemplated by the
Share Exchange Agreement, such date shall be 90 days following the date if the agreement) and the date that we file its next registration
statement, and agreed to obtain effectiveness within 90 days (or 120 days in the event of a full review by the SEC); (ii) a debt forgiveness
agreement with Tonak Ltd., pursuant to which we agreed to issue 1,573,582 shares of our Common Stock; (iii) a debt forgiveness agreement
with Hadasit Medical Research Services and Development Ltd., pursuant to which we agreed to issue 95,256 shares of our Common Stock; (iv)
warrant exchange agreements with Globis Capital Partners, LP and Globis International Investments LLC, pursuant to which we agreed to
issue 1,585,682 and 616,654 shares of our Common Stock, respectively; (v) warrant exchange agreements with Brian M. Culley and Amiad Solomon,
pursuant to which we agreed to issue to each 220,233 shares of our Common Stock; and (vi) an option exchange agreement with Chanan Morris,
pursuant to which we agreed to issue to each 780,934 shares of our Common Stock.</div> </div> </div>

<div style="line-height: 1.25">

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We are registering the shares hereby to satisfy registration
rights we have granted to the Selling Stockholders. All of the Resale Shares, when sold, will be sold by these Selling Stockholders. The
Selling Stockholders identified in the table below may offer all or part of the Resale Shares from time to time. However, the Selling
Stockholder is under no obligation to sell all or any portion of such shares nor is the Selling Stockholder obligated to sell any Resale
Shares immediately upon effectiveness of this prospectus.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The term &#8220;Selling <span style="font-family: Times New Roman,Times,serif">Stockholders(s)&#8221;
also includes any transferees, pledgees, donees, or other successors in interest to the Selling Stockholders named in the table below.&#160;Other
than the relationships described herein, to our knowledge, none of the Selling Stockholders are employees or suppliers of ours or our
affiliates. Within the past three years, other than the relationships described herein, none of the Selling Stockholders has held a position
as an officer or director of ours, nor has any Selling Stockholder had any material relationship of any kind with us or any of our affiliates,
except that certain Selling Stockholders acquired shares of our Common Stock. All information with respect to share ownership has been
furnished by the Selling Stockholders, unless otherwise noted. The shares being offered are being registered to permit public secondary
trading of such shares and each Selling Stockholder may offer all or part of the shares it owns for resale from time to time pursuant
to this prospectus. In addition, other than the relationships described below, none of the Selling Stockholders has any family relationships
with our officers, directors or controlling stockholders.</span></div>

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- 45</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">

<div style="text-indent: 36pt; line-height: 1.25">&#160; Beneficial ownership is determined in accordance with Rule 13d-3(d) promulgated
by the SEC under the Securities Exchange Act of 1934, as amended, and includes Common Stocks with respect to which the Selling Stockholders
has voting and investment power. The table below lists the Selling Stockholders and other information regarding the beneficial ownership
of the shares of Common Stock by each of the Selling Stockholder. The second column lists the number of shares of Common Stock beneficially
owned by each Selling Stockholder based on their ownership of Common Stock as of September 21, 2022.</div>

<div style="line-height: 1.25">&#160;</div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">&#160; The third column
lists the maximum shares of Common Stock being offered by this prospectus by the Selling Stockholders. The number of shares of Common
Stock that may actually be sold by the Selling Stockholders may be fewer than the number of shares of Common Stock being offered by this
prospectus</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">

<div style="text-indent: 36pt; line-height: 1.25">&#160; In accordance with the terms of the registration rights of the Selling Stockholders,
this prospectus generally covers the resale of at least 16,232,246 shares of Common Stock issued to the Selling Stockholders. The fourth
column assumes the sale of all of the shares of Common Stock offered by the Selling Stockholders pursuant to this prospectus. The notes
below the table lists the Selling Stockholders and other information regarding the beneficial ownership of the Common Stocks held by them.</div>

<div style="line-height: 1.25">&#160;</div> </div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The Selling Stockholders may sell all, some or none of their
shares in this offering. See &#8220;<span style="font-style: italic">Plan of Distribution</span>.&#8221;</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="margin-left: 6.6pt; line-height: 1.25; font-weight: bold"><br /> </div>

<div style="line-height: 1.25; font-weight: 400">

<table cellspacing="0" cellpadding="0" id="z875779974b074e7baaf1b1eb207affb9" class="cfttable" style="font: 10pt Times New Roman, Times, serif; text-align: left; color: #000000; width: 100%">
  <tr>
    <td style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom">
        <div style="line-height: 1.25; font-weight: bold">Name of Selling Stockholders</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="6" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Number of</div>
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Common</div>
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Stock </div>
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Owned Prior to</div>
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Offering</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="6" style="vertical-align: bottom; border-bottom: rgb(0, 0, 0) 2px solid; vertical-align: bottom">
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Maximum</div>
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Number of</div>
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Common</div>
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Stock to be</div>
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Offered</div>
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Pursuant</div>
        <div style="text-align: center; line-height: 1.25; font-weight: bold">to this</div>
        <div style="text-align: center; line-height: 1.25; font-weight: bold">Prospectus</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
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    <td style="vertical-align: bottom; vertical-align: top; padding-bottom: 2px">
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    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
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    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
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        <div style="text-align: center; line-height: 1.25; font-weight: bold">Number<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(3)</sup></div>
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    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
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        <div style="text-align: center; line-height: 1.25; font-weight: bold">Percent<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(2)</sup></div>
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    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; padding-bottom: 2px">&#160;</td>
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  <tr>
    <td style="vertical-align: bottom; vertical-align: top; background-color: #CCEEFF; width: 28%">
        <div style="line-height: 1.25">
        <div style="line-height: 1.25">Nadav Kidron<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(4)</sup></div> </div>
        </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">4,406,636</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">3.93</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">%</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">4,406,636</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">3.93</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">%</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 28%">
        <div style="line-height: 1.25">Harmony (H.A) Investments Ltd.<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(5)</sup></div>
        </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">2,711,069</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">2.42</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">%</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">2,711,069</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">2.42</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">%</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 28%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">Shimon Citron<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(6)</sup></div>
        </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">48,437,690</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">72</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">%</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">1,000,000</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">*</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">%</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">47,437,690</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">71</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">%</div> </td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 28%">
        <div style="line-height: 1.25">Sigalit Citron<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(7)</sup></div>
        </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">32,292,193</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">72</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">%</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">1,000,000</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">*</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">%</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">31,292,193</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">71</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">%</div> </td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; background-color: #CCEEFF; width: 28%">
        <div style="line-height: 1.25">Cutter Mill Capital LLC<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(8)</sup></div>
        </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">1,871,006</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">1.67</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">%</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">1,871,006</div> </td>
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    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
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    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
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        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 28%">
        <div style="line-height: 1.25">Globis Capital Partners, LP<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(9)</sup></div>
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    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">1,585,682</div> </td>
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        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
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    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
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        <div style="line-height: 1.25">1,585,682</div> </td>
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    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">1,585,682</div> </td>
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    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
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  <tr>
    <td style="vertical-align: bottom; vertical-align: top; background-color: #CCEEFF; width: 28%">
        <div style="line-height: 1.25">Chanan Morris<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(10)</sup></div>
        </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">780,934</div> </td>
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    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">*</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">780,934</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">*</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">780,934</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 28%">
        <div style="line-height: 1.25">Globis International Investments LLC<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(11)</sup></div>
        </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">616,654</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">*</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">616,654</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">*</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">616,654</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 28%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">Adler Chomsky Marketing Communications Ltd.<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(12)</sup></div>
        </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">12,614,868</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">15</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">%</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">500,000</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">12,114,868</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">14</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">
        <div style="line-height: 1.25">%</div> </td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 28%">
        <div style="line-height: 1.25">Eyal Chomsky Holdings Ltd.<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(13)</sup></div>
        </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">4,204,382</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">15</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">%</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">500,000</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">3,704,382</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">14</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">
        <div style="line-height: 1.25">%</div> </td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; background-color: #CCEEFF; width: 28%">
        <div style="line-height: 1.25">Zavit Holding<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(14)</sup></div>
        </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">385,461</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">*</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">385,461</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">*</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">385,461</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 28%">
        <div style="line-height: 1.25">Israel Alfassi<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(15)</sup></div>
        </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">278,460</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">*</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">278,460</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">*</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">278,460</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; background-color: #CCEEFF; width: 28%">
        <div style="line-height: 1.25">Brian M. Culley<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(16)</sup></div>
        </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">220,233</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">*</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">220,233</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">*</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">220,233</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 28%">
        <div style="line-height: 1.25">Amiad Solomon<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(17)</sup></div>
        </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">220,233</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">*</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">220,233</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">*</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">220,233</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td> </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; background-color: #CCEEFF; width: 28%">
        <div style="line-height: 1.25">ARZ Chemicals International Trade Ltd.<sup style="vertical-align: text-top; line-height: 1; font-size: smaller">(18)</sup></div>
        </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">155,878</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">*</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">155,878</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">*</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">155,878</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255)">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; background-color: #CCEEFF; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; background-color: #CCEEFF; vertical-align: bottom; width: 1%">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align: bottom; vertical-align: top; width: 28%">
        <div style="line-height: 1.25; font-weight: bold">Total</div> </td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">110,781,379</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">16,232,246</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">&#160;</td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">94,549,133</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftguttercell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftcurrcell" style="vertical-align: bottom; vertical-align: bottom; width: 1%">&#160;</td>
    <td colspan="1" class="cftnumcell" style="vertical-align: bottom; vertical-align: bottom; text-align: right; width: 9%">
        <div style="line-height: 1.25">-</div> </td>
    <td colspan="1" class="cftfncell" style="vertical-align: bottom; white-space: nowrap; vertical-align: bottom; width: 1%">&#160;</td> </tr>
  </table> </div>

<div style="margin-left: 6.6pt; line-height: 1.25; font-weight: bold"><br /> </div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"> </div>

<div style="line-height: 1.25">* less than 1%.</div>

<div  style="clear: both; margin-top: 10pt; margin-bottom: 10pt">

<div  style="text-align: center"><span  style="color: rgb(0, 0, 0); font-weight: normal; font-style: normal; font-family: Times New Roman,Times,serif">S
- 46</span></div>

<div  style="page-break-after: always"> <hr style="border-width: 0px; margin: 4px 0px; clear: both; width: 100%; height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0)" /></div>
</div>

<div>

<div style="line-height: 1.25">

<div style="line-height: 1.25"><br /> </div>

<div style="line-height: 1.25">

<table cellspacing="0" cellpadding="0" border="0" id="zb92b76eeea8f49a089abbc02aeb4df89" style="font: 10pt Times New Roman, Times, serif; width: 100%; text-align: left; color: #000000">
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(1)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="line-height: 1.25">Beneficial ownership is determined in accordance with SEC rules and generally includes voting or investment
        power with respect to securities.</div> </td> </tr>
  </table>

<table cellspacing="0" cellpadding="0" border="0" style="font: 10pt Times New Roman, Times, serif; width: 100%; text-align: left; color: #000000">
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(2)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="line-height: 1.25">
        <div style="line-height: 1.25">Assumes the full conversion of the Series A Preferred Stock and the Series C Preferred Stock.</div> </div>
        </td> </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(3)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="line-height: 1.25">Assumes the sale of all shares being offered pursuant to this prospectus.</div> </td> </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(4)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">
        <div style="text-align: left; line-height: 1.25">Consists of 2,833,054 shares of Common Stock and 1,573,582 shares of Common Stock issued
        in connection with a debt forgiveness agreement. Address: 2 Elza St. Jerusalem, Israel.</div> </div> </td> </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(5)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">Includes 468,560 shares of Common Stock issued in connection with a debt forgiveness
        agreement with the Company and 2,242,509 shares of Common Stock issued in connection with the Share Exchange Agreement, as amended, entered
        into by the selling stockholder. Address: 1 Haharuv St., Ramat Hasharon 4725343, Israel.</div> </td> </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(6)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">Beneficial ownership calculation includes Mr. Citron&#8217;s wife, Mrs. Sigalit Citron.
        Address: 19 Haim Bar-Lev St., Tel Aviv 5265368.</div> </td> </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(7)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">Beneficial ownership calculation includes Mrs. Citron&#8217;s husband, Shimon Citron.
        Address: 19 Haim Bar-Lev St., Tel Aviv 5265368.</div> </td> </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(8)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">Consists of 68,331 shares of Common Stock and 894,169 shares of Common Stock issued
        in connection with a debt forgiveness agreement, entered into by the selling stockholder and includes 658,506 shares of Common Stock issuable
        upon the conversion of 453 shares of our Series A Preferred Stock and 250,000 shares of Common Stock issuable upon the conversion of 250
        of our shares of Series C Preferred Stock. The percentage assumes full conversion of our Series A Preferred stock and our Series C Preferred
        stock. Michael Vasinkevich, an Authorized Signatory of Cutter Mill Capital LLC, has voting and dispositive power over our shares held
        by the selling stockholder. Address: 430 Park Avenue, 3rd Fl., New York, NY 10022.</div> </td> </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(9)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">Includes 1,585,682 shares of Common Stock issued in connection with a warrant exchange
        agreement, entered into by the selling stockholder. Paul Packer, a Managing Member of Globis Capital Partners, LP, has voting and dispositive
        power over our shares held by the selling stockholder. Address: 7100 W. Camino Real- Suite 302-48, Boca Raton, FL 33433.</div> </td> </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(10)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">Consists of 780,934 shares of Common Stock issued in connection with an option exchange
        agreement, entered into by the selling stockholder. Address: 30 Pitum Haktoret 3, Efrat, Israel 9045830.</div> </td> </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(11)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="line-height: 1.25">Includes 616,654 shares of Common Stock issued in connection with a warrant exchange agreement, entered
        into by the selling stockholder. Paul Packer, a Managing Member of Globis International Investments LLC, has voting and dispositive power
        over our shares held by the selling stockholder. Address: 7100 W. Camino Real- Suite 302-48, Boca Raton, FL 33433.</div> </td> </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(12)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="line-height: 1.25">Beneficial ownership calculation includes shared vote beneficially held by Eyal Chomsky Holdings Ltd. Address:
        50 Menachem Begin St., Tel Aviv 6777682.</div> </td> </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(13)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="line-height: 1.25">Beneficial ownership calculation includes shared vote beneficially held by Adler Chomsky Marketing Communications
        Ltd. Address: 50 Menachem Begin St., Tel Aviv 6777682.</div> </td> </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(14)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="line-height: 1.25">Consists of 385,461 shares of Common Stock. Amiad Solomon, a CEO and Owner of Zavit Holding, has voting
        and dispositive power over our shares held by the selling stockholder. Address: 14 Hameyasdim St., Kfar Adomim, Israel.</div> </td> </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(15)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="line-height: 1.25">Consists of 278,460 shares of Common Stock. Address: 73 Weizman St., Tel-Aviv, Israel 6215518.</div> </td>
        </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(16)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="line-height: 1.25">Consists of 220,233 shares of Common Stock issued in connection with a warrant exchange agreement, entered
        into by the selling stockholder. Address: 2153 Whisper Wind Lane, Encinitas, CA 92024.</div> </td> </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(17)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="line-height: 1.25">Includes 220,233 issued in connection with a warrant exchange agreement, entered into by the selling stockholder.
        Address: 14 Hameyasdim St., Kfar Adomim, Israel.</div> </td> </tr>
  <tr>
    <td style="width: 4%; vertical-align: top">
        <div style="line-height: 1.25">(18)</div> </td>
    <td style="width: 96%; vertical-align: top">
        <div style="line-height: 1.25">Consists of 155,878 shares of Common Stock. Address: 27 Hareut St. Netanya, Israel 4256532.</div> </td>
        </tr>
  </table>

<div style="line-height: 1.25">&#160;</div> </div> </div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We may require the Selling Stockholders to suspend the sales
of the Common Stock offered by this prospectus upon the occurrence of any event that makes any statement in this prospectus or the related
registration statement untrue in any material respect or that requires the changing of statements in these documents in order to make
statements in those documents not misleading.</div>

<div style="text-align: justify; line-height: 1.25; font-weight: bold">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-weight: bold">&#160; Information concerning additional selling
stockholders not identified in this prospectus will be set forth in prospectus supplements from time to time, if and as required. Information
concerning the Selling Stockholders may change from time to time and any changed information will be set forth in prospectus supplements
if and when necessary.</div>

<div  style="clear: both; margin-top: 10pt; margin-bottom: 10pt">

<div  style="text-align: center"><span  style="color: rgb(0, 0, 0); font-weight: normal; font-style: normal; font-family: Times New Roman,Times,serif">S
- 47</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: center; line-height: 1.25; font-weight: bold"><span id="PLAN"><!--Anchor--></span>PLAN OF DISTRIBUTION</div>

<div style="line-height: 1.25">&#160;</div>

<div style="line-height: 1.25">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We are registering the securities issued to the Selling
Stockholders to permit the resale of these securities by the holders thereof from time to time after the date of this prospectus, pursuant
to the provisions of the Registration Rights Agreement. As used in this Prospectus, &#8220;Selling Stockholders&#8221; includes donees,
pledgees, transferees or other successors-in-interest selling shares received after the date of this prospectus from a selling stockholder
as a gift, pledge, partnership distribution or other permitted transfer.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We will not receive any of the proceeds from the sale by
the Selling Stockholders of the securities. We will bear all fees and expenses incident to our obligation to register the securities.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The Selling Stockholders may sell all or a portion of the
securities beneficially owned by them and offered hereby from time to time directly or through one or more underwriters, broker-dealers
or agents. If the securities are sold through underwriters or broker-dealers, the Selling Stockholders will be responsible for underwriting
discounts or commissions or agent&#8217;s commissions. As of the date of this prospectus, our Common Stock is subject to quotation on
the OTC Pink Open Market operated by the OTC Markets Group, Inc. The Selling Stockholders may offer, sell or distribute all or a portion
of the shares of Common Stock registered hereby publicly or through private transactions at prevailing market prices or at negotiated
prices. The selling Stockholders may be deemed to be &#8220;underwriters&#8221; within the meaning of the Securities Act. There are no
underwriting commissions involved in this offering. We have agreed to pay all the costs and expenses of this offering. Selling Stockholders
will pay no offering expenses, but all selling and other expenses incurred by the selling Stockholders will be paid by the selling Stockholders.
The Selling Stockholders may sell their respective shares of Common Stock, from time to time, at prevailing market prices at the time
of the sale, at varying prices determined at the time of sale, or at negotiated prices. These sales may be effected in transactions, which
may involve crosses or block transactions. The Selling Stockholders may use any one or more of the following methods when selling shares:</div>
</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-indent: 36pt; line-height: 1.25">&#160;</div> </div>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">ordinary brokerage transactions and transactions in which the broker-dealer solicits purchasers;</div>
        </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">block trades in which the broker-dealer will attempt to sell the securities as agent but may position and
        resell a portion of the block as principal to facilitate the transaction;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">purchases by a broker-dealer as principal and resale by the broker-dealer for its account;</div> </td>
        </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">an exchange distribution in accordance with the rules of the applicable exchange;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">privately negotiated transactions;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">settlement of short sales entered into after the effective date of the registration statement of which
        this prospectus is a part;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">broker-dealers may agree with the Selling Stockholders to sell a specified number of such securities at
        a stipulated price per share;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">through the writing or settlement of options or other hedging transactions, whether such options are listed
        on an options exchange or otherwise;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">a combination of any such methods of sale; and</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="line-height: 1.25">any other method permitted pursuant to applicable law.</div> </td> </tr>
  </table>

<div style="text-indent: 18pt; line-height: 1.25">&#160;</div>

<div style="line-height: 1.25">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Broker-dealers engaged by the Selling Stockholders may arrange
for other broker-dealers to participate in sales. If the Selling Stockholders effect such transactions by selling securities to or through
underwriters, broker-dealers or agents, such underwriters, broker-dealers or agents may receive commissions in the form of discounts,
concessions or commissions from the Selling Stockholders or commissions from purchasers of the securities for whom they may act as agent
or to whom they may sell as principal. Such commissions will be in amounts to be negotiated, but, except as set forth in a supplement
to this Prospectus, in the case of an agency transaction will not be in excess of a customary brokerage commission in compliance with
FINRA Rule 2121; and in the case of a principal transaction a markup or markdown in compliance with FINRA Rule 2121.01.</div>

<div  style="clear: both; margin-top: 10pt; margin-bottom: 10pt">

<div  style="text-align: center"><span  style="color: rgb(0, 0, 0); font-weight: normal; font-style: normal; font-family: Times New Roman,Times,serif">S
- 48</span></div>

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</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; In connection with sales of the securities or otherwise,
the Selling Stockholders may enter into hedging transactions with broker-dealers or other financial institutions, which may in turn engage
in short sales of the securities in the course of hedging in positions they assume. The Selling Stockholders may also sell securities
short and if such short sale shall take place after the date that this Registration Statement is declared effective by the Commission,
the Selling Stockholders may deliver securities covered by this prospectus to close out short positions and to return borrowed shares
in connection with such short sales. The Selling Stockholders may also loan or pledge securities to broker-dealers that in turn may sell
such shares, to the extent permitted by applicable law. The Selling Stockholders may also enter into option or other transactions with
broker-dealers or other financial institutions or the creation of one or more derivative securities which require the delivery to such
broker-dealer or other financial institution of shares offered by this prospectus, which shares such broker-dealer or other financial
institution may resell pursuant to this prospectus (as supplemented or amended to reflect such transaction). Notwithstanding the foregoing,
the Selling Stockholders have been advised that they may not use shares registered on this registration statement to cover short sales
of our Common Stock made prior to the date the registration statement, of which this prospectus forms a part, has been declared effective
by the SEC.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The Selling Stockholders may, from time to time, pledge
or grant a security interest in some or all of the securities owned by them and, if they default in the performance of their secured obligations,
the pledgees or secured parties may offer and sell the securities from time to time pursuant to this prospectus or any amendment to this
prospectus under Rule 424(b)(3) or other applicable provision of the Act, amending, if necessary, the list of Selling Stockholders to
include the pledgee, transferee or other successors in interest as Selling Stockholders under this prospectus. The Selling Stockholders
also may transfer and donate the securities in other circumstances in which case the transferees, donees, pledgees or other successors
in interest will be the selling beneficial owners for purposes of this prospectus.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The Selling Stockholders and any broker-dealer or agents
participating in the distribution of the securities may be deemed to be &#8220;underwriters&#8221; within the meaning of Section 2(11)
of the Act in connection with such sales. In such event, any commissions paid, or any discounts or concessions allowed to, any such broker-dealer
or agent and any profit on the resale of the shares purchased by them may be deemed to be underwriting commissions or discounts under
the Act. Selling Stockholders who are &#8220;underwriters&#8221; within the meaning of Section 2(11) of the Act will be subject to the
applicable prospectus delivery requirements of the Act including Rule 172 thereunder and may be subject to certain statutory liabilities
of, including but not limited to, Sections 11, 12 and 17 of the Act and Rule 10b-5 under the Exchange Act.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Each Selling Stockholder has informed the Company that it
is not a registered broker-dealer and does not have any written or oral agreement or understanding, directly or indirectly, with any person
to distribute the securities. Upon the Company being notified in writing by a selling stockholder that any material arrangement has been
entered into with a broker-dealer for the sale of common stock through a block trade, special offering, exchange distribution or secondary
distribution or a purchase by a broker or dealer, a supplement to this prospectus will be filed, if required, pursuant to Rule 424(b)
under the Act, disclosing (i) the name of each such selling stockholder and of the participating broker-dealer(s), (ii) the number of
shares involved, (iii) the price at which such the securities were sold, (iv) the commissions paid or discounts or concessions allowed
to such broker-dealer(s), where applicable, (v) that such broker-dealer(s) did not conduct any investigation to verify the information
set out or incorporated by reference in this prospectus, and (vi) other facts material to the transaction.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Under the securities laws of some states, the securities
may be sold in such states only through registered or licensed brokers or dealers. In addition, in some states the securities may not
be sold unless such shares have been registered or qualified for sale in such state or an exemption from registration or qualification
is available and is complied with. Subject to the terms of the debt forgiveness agreements between the Company and the Selling Stockholders,
the Company has no obligation to qualify the resale of any shares in any particular state.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; There can be no assurance that any Selling Stockholder will
sell any or all of the securities registered pursuant to the shelf registration statement, of which this prospectus forms a part.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Each Selling Stockholder and any other person participating
in such distribution will be subject to applicable provisions of the Exchange Act and the rules and regulations thereunder, including,
without limitation, to the extent applicable, Regulation M of the Exchange Act, which may limit the timing of purchases and sales of any
of the securities by the selling stockholder and any other participating person. To the extent applicable, Regulation M may also restrict
the ability of any person engaged in the distribution of the securities to engage in market-making activities with respect to the shares
of Common Stock. All of the foregoing may affect the marketability of the securities and the ability of any person or entity to engage
in market-making activities with respect to the shares of Common Stock.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We will pay all expenses of the registration of the securities
pursuant to the registration rights agreement, including, without limitation, SEC filing fees and expenses of initial compliance with
state securities or &#8220;blue sky&#8221; laws; provided, however, that each Selling Stockholder will pay all underwriting discounts
and selling commissions, if any and any related legal expenses incurred by it.</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We agreed to keep this prospectus effective until all of
the shares have been sold pursuant to this prospectus or Rule 144 under the Act or any other rule of similar effect. The resale shares
will be sold only through registered or licensed brokers or dealers if required under applicable state securities laws. In addition, in
certain states, the resale shares may not be sold unless they have been registered or qualified for sale in the applicable state or an
exemption from the registration or qualification requirement is available and is complied with.</div>

<div  style="clear: both; margin-top: 10pt; margin-bottom: 10pt">

<div  style="text-align: center"><span  style="color: rgb(0, 0, 0); font-weight: normal; font-style: normal; font-family: Times New Roman,Times,serif">S
- 49</span></div>

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</div> </div>

<div style="line-height: 1.25; font-weight: bold">&#160;</div>

<div style="text-align: center; line-height: 1.25; font-weight: bold"><span id="SHARES"><!--Anchor--></span>SHARES ELIGIBLE FOR FUTURE
SALE</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="line-height: 1.25">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-weight: bold">&#160; Sale of Restricted Securities&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-weight: bold"> <br /> </div>

<div style="line-height: 1.25; font-weight: 400; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">

<div style="text-indent: 36pt; line-height: 1.25">

<div style="text-indent: 36pt; line-height: 1.25">&#160;Upon consummation of this offering, we will have 94,549,133 shares of our Common
Stock outstanding (assuming the sale of all shares being offered pursuant to this prospectus). Of these shares, all shares sold in this
offering will be freely tradable without further restriction or registration under the Securities Act, except that any shares purchased
by our affiliates may generally only be sold in compliance with Rule 144, which is described below. Of the remaining outstanding shares,
77,232,049shares will be deemed &#8220;restricted securities&#8221; under the Securities Act.</div>

<div style="line-height: 1.25">&#160;</div> </div> </div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-weight: bold">&#160; Lock-up Arrangements and Registration
Rights&#160;</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; There are no current lock-up agreements of certain of our
officers, our directors and the selling stockholders.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; However, certain stockholders will have the right, subject
to certain conditions, to require us to register the sale of their shares of our Common Stock under federal securities laws. See &#8220;Certain
Relationships and Related Party Transactions&#8201;&#8212;&#8201;Registration Rights Agreement.&#8221; There will not be any maximum cash
penalties or additional penalties resulting from delays in registering our Common Stock associated with such registration rights. If these
stockholders exercise this right, our other existing stockholders may require us to register their registrable securities.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Following the lock-up periods described above, all of the
shares of our Common Stock that are restricted securities or are held by our affiliates as of the date of this prospectus will be eligible
for sale in the public market in compliance with Rule&#160;144 under the Securities Act.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">&#160;<br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25"><span style="font-weight: bold">&#160; Rule&#160;144</span>&#160;</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; The shares of our Common Stock sold in this offering will
be freely transferable without restriction or further registration under the Securities Act, except that any shares of our Common Stock
held by an &#8220;affiliate&#8221; of ours may not be resold publicly except in compliance with the registration requirements of the Securities
Act or under an exemption under Rule&#160;144 or otherwise. Rule&#160;144 permits our Common Stock that has been acquired by a person
who is an affiliate of ours, or has been an affiliate of ours within the past three&#160;months, to be sold into the market in an amount
that does not exceed, during any three-month period, the greater of:</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div> </div>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman,Times,serif; width: 100%; text-align: left; color: rgb(0, 0, 0)">
  <tr>
    <td style="width: 5%; vertical-align: middle">
        <div style="text-align: justify; line-height: 1.25">&#160;</div> </td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="text-align: justify; line-height: 1.25">one&#160;percent of the total number of shares of our Common Stock outstanding; or</div>
        </td> </tr>
  <tr>
    <td style="width: 5%; vertical-align: middle">&#160;</td>
    <td style="width: 3.85%; vertical-align: top">
        <div style="text-align: justify; line-height: 1.25">&#9679;</div> </td>
    <td style="width: 91%; vertical-align: middle">
        <div style="text-align: justify; line-height: 1.25">the average weekly reported trading volume of our Common Stock for the four calendar
        weeks prior to the sale</div> </td> </tr>
  </table>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="text-align: justify; margin-left: 69.65pt; line-height: 1.25">&#8203;</div> </div>

<div style="line-height: 1.25">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Such sales are also subject to specific manner of sale provisions,
a six-month holding <span style="font-family: Times New Roman,Times,serif">period requirement, notice requirements and the availability
of current public information about us.</span></div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25; font-family: Times New Roman, Times, serif">

<div style="text-indent: 36pt; line-height: 1.25">&#160; Shares of our Common Stock that are not subject to lock-up arrangements described
above will be eligible for sale under Rule&#160;144 immediately upon the closing.</div>

<div style="line-height: 1.25">&#160;</div> </div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Rule&#160;144 also provides that a person who is not deemed
to have been an affiliate of ours at any time during the three&#160;months preceding a sale, and who has for at least six&#160;months
beneficially owned shares of our Common Stock that are restricted securities, will be entitled to freely sell such shares of our Common
Stock subject only to the availability of current public information regarding us. A person who is not deemed to have been an affiliate
of ours at any time during the three&#160;months preceding a sale, and who has beneficially owned for at least one year shares of our
Common Stock that are restricted securities, will be entitled to freely sell such shares of our Common Stock under Rule&#160;144 without
regard to the current public information requirements of Rule&#160;144.</div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">&#160;</div>

<div style="text-align: justify; line-height: 1.25; font-family: Times New Roman,Times,serif; text-indent: 30pt"><span style="font-weight: bold">&#160;&#160;&#160;&#160;
Rule&#160;701</span>&#160;</div>

<div style="text-align: justify; margin-left: 69.65pt; line-height: 1.25"><span style="font-family: Times New Roman,Times,serif"> <br />
</span></div>

<div style="line-height: 1.25">

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; Rule&#160;701 generally allows a stockholder who purchased
shares of our capital stock pursuant to a written compensatory plan or contract and who is not deemed to have been an affiliate of our
company during the immediately preceding 90&#160;days to sell these shares in reliance upon Rule&#160;144, but without being required
to comply with the public information, <span style="font-family: Times New Roman,Times,serif">holding period, volume limitation or notice
provisions of Rule&#160;144. Rule&#160;701 also permits affiliates of our company to sell their Rule&#160;701 shares under Rule&#160;144
without complying with the holding period requirements of Rule&#160;144. All holders of Rule&#160;701 shares, however, are required to
wait until 90&#160;days after the date of this prospectus before selling those shares pursuant to Rule&#160;701.</span></div>

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<div  style="text-align: center"><span  style="color: rgb(0, 0, 0); font-weight: normal; font-style: normal; font-family: Times New Roman,Times,serif">S
- 50</span></div>

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</div> </div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: center; line-height: 1.25; font-weight: bold"><span id="LEGAL"><!--Anchor--></span>LEGAL MATTERS</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-indent: 36pt; line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="margin-left: 5.7pt; line-height: 1.25">Sullivan &amp; Worcester LLP, New Yolk, New Yolk, passed upon the validity of the shares
of Common Stock that may be offered hereby.</div> </div>

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<div  style="text-align: center"><span  style="color: rgb(0, 0, 0); font-weight: normal; font-style: normal; font-family: Times New Roman,Times,serif">S
- 51</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: center; line-height: 1.25; font-family: Times New Roman,Times,serif; font-weight: bold"><span id="EXPERTS"><!--Anchor--></span>EXPERTS</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25">&#160;</div>

<div style="text-indent: 40pt; line-height: 1.25; font-family: Times New Roman, Times, serif">The financial statements of Artemis Therapeutics,
Inc. as of December 31, 2021 and December 31, 2020 and for the year ended December 31, 2021 and the period from March 22, (inception)
to December 31, 2020 included in this prospectus, have been audited by Brightman Almagor Zohar &amp; Co., Certified Public Accountants,
a firm in the Deloitte Global Network, an independent registered public accounting firm, as stated in their report. Such financial statements
are included in reliance upon the report of such firm given their authority as experts in accounting and auditing.</div>

<div style="line-height: 1.25">&#160;</div> </div>

<div  style="clear: both; margin-top: 10pt; margin-bottom: 10pt">

<div  style="text-align: center"><span  style="color: rgb(0, 0, 0); font-weight: normal; font-style: normal; font-family: Times New Roman,Times,serif">S
- 52</span></div>

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</div>

<div style="text-align: center; line-height: 1.25; font-family: Times New Roman,Times,serif; font-weight: bold"><span id="WHERE"><!--Anchor--></span>WHERE
YOU CAN FIND MORE INFORMATION</div>

<div style="line-height: 1.25">&#160;</div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We have filed with the SEC a registration statement on Form
S-1 under the Securities Act with respect to the shares of our Common Stock offered by this prospectus. For purposes of this section,
the term registration statement means the original registration statement and any and all amendments including the schedules and exhibits
to the original registration statement or any amendment. This prospectus, filed as part of the registration statement, does not contain
all of the information set forth in the registration statement or the exhibits and schedules thereto as permitted by the rules and regulations
of the SEC. For further information about us and our Common Stock, you should refer to the registration statement, including the exhibits.
This prospectus summarizes provisions that we consider material of certain contracts and other documents to which we refer you. Because
the summaries may not contain all of the information that you may find important, you should review the full text of those documents.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; This registration statement, including its exhibits and
schedules, will be filed with the SEC. The SEC maintains a website at (http://www.sec.gov) from which interested persons can electronically
access the registration statement, including the exhibits and schedules to the registration statement. We intend to furnish our stockholders
with annual reports containing financial statements audited by our independent auditors.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We are subject to the information and reporting requirements
of the Exchange Act and will file annual, quarterly and current reports, proxy statements and other information with the SEC. You can
request copies of these documents, for a copying fee, by writing to the SEC. We intend to furnish our stockholders with annual reports
containing financial statements audited by our independent auditors. You may request a copy of documents filed with or furnished to the
SEC by us, at no cost, by writing to Artemis Therapeutics, Inc., 3 Eliezer Vardinon St., Petach Tikva, 4959507, Israel. Attn: Shimon Citron,
Chief Executive Officer. Our principal executive office is located at 3 Eliezer Vardinon St., Petach Tikva, 4959507, Israel.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; If hard copies of the materials are requested, we will send
only one Information Statement and other corporate mailings to stockholders who share a single address unless we received contrary instructions
from any stockholder at that address. This practice, known as &#8220;householding,&#8221; is designed to reduce our printing and postage
costs. However, the Company will deliver promptly upon written or oral request a separate copy of the Information Statement to a stockholder
at a shared address to which a single copy of the Information Statement was delivered. You may make such a written or oral request by
(a) sending a written notification stating (i) your name, (ii) your shared address and (iii) the address to which the Company should direct
the additional copy of the Information Statement, to the Company at 3 Eliezer Vardinon St., Petach Tikva, 4959507, Israel, Attn: Shimon
Citron, Chief Executive Officer.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif">

<div style="line-height: 1.25"><br /> </div> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; If multiple stockholders sharing an address have received
one copy of this Information Statement or any other corporate mailing and would prefer the Company to mail each Stockholder a separate
copy of future mailings, you may mail notification to, or call the Company at, its principal executive offices. Additionally, if current
stockholders with a shared address received multiple copies of this Information Statement or other corporate mailings and would prefer
the Company to mail one copy of future mailings to stockholders at the shared address, notification of such request may also be made by
mail or telephone to the Company&#8217;s principal executive offices.</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div>

<div style="text-align: justify; text-indent: 36pt; line-height: 1.25">&#160; We have not authorized anyone to give you any information
or to make any representations about us or the transactions we discuss in this prospectus other than those contained in this prospectus.
If you are given any information or representations about these matters that is not discussed in this prospectus, you must not rely on
that information. This prospectus is not an offer to sell or a solicitation of an offer to buy securities anywhere or to anyone where
or to whom we are not permitted to offer or sell securities under applicable law.&#160;</div>

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<div  style="text-align: center"><span  style="color: rgb(0, 0, 0); font-weight: normal; font-style: normal; font-family: Times New Roman,Times,serif">S
- 53</span></div>

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</div>

<div style="line-height: 1.25; font-family: Times New Roman,Times,serif"><br /> </div> </div>
<!-- Field: /Include-Text -->
</div>

<div>

<div style="line-height:1.25">

<div>
<a id="a_001"></a>
<div style="text-align:center;line-height:1.25;font-weight:bold;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">ARTEMIS
THERAPEUTICS, INC.</span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">INTERIM
UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS AS OF</span></span></div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">June
30, 2022</span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="text-decoration:underline">IN THOUSANDS U.S. DOLLARS</span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">INDEX</span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<table border="0" cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:90%;vertical-align:top">&#160;</td>
    <td style="width:10%;vertical-align:top;border-bottom:2px solid rgb(0, 0, 0)">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Page</span></span></div></div></td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">&#160;</td>
    <td style="width:10%;vertical-align:top">&#160;</td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="#BALANCE">Consolidated
        Balance Sheets</a></span></span></div></td>
    <td style="width:10%;vertical-align:top;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2</span></span></td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">&#160;</td>
    <td style="width:10%;vertical-align:top;text-align:center">&#160;</td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="#INTERIM">Consolidated
        Statements of Operations</a></span></span></div></td>
    <td style="width:10%;vertical-align:top;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3</span></span></td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">&#160;</td>
    <td style="width:10%;vertical-align:top;text-align:center">&#160;</td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">
        <div style="text-align:justify;line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="#EquityUnaudited">Statements
        of Changes in Stockholders&#8217; Equity</a></span></span></div></div></td>
    <td style="width:10%;vertical-align:top">
        <div style="text-align:center;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4-6</span></span></div></td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">&#160;</td>
    <td style="width:10%;vertical-align:top;text-align:center">&#160;</td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="#FlowsUnaudited">Consolidated
        Statements of Cash Flows</a></span></span></div></td>
    <td style="width:10%;vertical-align:top;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">7</span></span></td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">&#160;</td>
    <td style="width:10%;vertical-align:top">&#160;</td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="#NOTES">Notes
        to Financial Statements</a></span></span></div></td>
    <td style="width:10%;vertical-align:top">
        <div style="text-align:center;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">8-12</span></span></div></td></tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="clear:both;margin-top:10pt;margin-bottom:5pt">

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<div style="text-align:center;line-height:1.25;font-weight:bold">

<div style="line-height:1.25;font-weight:bold;margin-top:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="text-decoration:underline">ARTEMIS
THERAPEUTICS,</span><span style="text-decoration:underline"> INC.</span></span></span></span></span></div> </div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><a id="BALANCE"></a> <span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;<span><span><span style="text-decoration:underline">INTERIM
CONDENSED CONSOLIDATED BALANCE SHEETS</span></span></span></span></span></div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="text-decoration:underline">UNAUDITED</span><br /><span><span><span style="text-decoration:underline">IN
THOUSANDS U.S. DOLLARS</span></span></span></span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman, Times, serif;font-size:10pt;text-align:left;color:rgb(0, 0, 0);width:100%" width="100%">
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px;width:65%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>June
        30</span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>December&#160;31</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px;width:65%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:9%;border-bottom:2px solid black" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Note</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2
        0 2 2</span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2
        0 2 1</span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px;width:65%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>$</span></span></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>$</span></span></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%" valign="bottom">&#160;</td> </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="text-decoration:underline">ASSETS</span></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>CURRENT
        ASSETS:</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Cash and
        cash equivalents</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819100207417_Fact_26" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">149</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819100207417_Fact_27" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">471</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Trade receivables</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819115325605" name="us-gaap:AccountsReceivableNetCurrent" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">45</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819115343455" name="us-gaap:AccountsReceivableNetCurrent" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Other receivables</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819115352483" name="us-gaap:OtherReceivablesNetCurrent" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">14</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819115409119" name="us-gaap:OtherReceivablesNetCurrent" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">20</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;padding-bottom:2px;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Inventory</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;padding-bottom:2px;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>3</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid black;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819115428259" name="us-gaap:InventoryNet" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">66</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid black;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
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        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;padding-bottom:2px;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Total
        current assets</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;padding-bottom:2px;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid black;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819100331262_xbrl_20220303204528118" name="us-gaap:AssetsCurrent" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">274</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid black;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819100331262_Fact_32" name="us-gaap:AssetsCurrent" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">565</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>NON-CURRENT
        ASSETS:</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Property
        and equipment, net</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819115511316" name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">48</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819115525183" name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">37</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Operating
        lease right-of-use assets</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>4</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819115531614" name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">47</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819115620898" name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">55</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;padding-bottom:2px;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Intangible
        assets, net</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;padding-bottom:2px;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid black;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819115722273" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">37</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid black;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819115738412" name="us-gaap:IntangibleAssetsNetExcludingGoodwill" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">32</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;padding-bottom:4px;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Total
        long-term assets</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;padding-bottom:4px;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;border-bottom:4px double black;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double black;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819115745891" name="us-gaap:AssetsNoncurrent" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">132</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;border-bottom:4px double black;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double black;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819115759303" name="us-gaap:AssetsNoncurrent" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">124</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;padding-bottom:4px;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>TOTAL
        ASSETS</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;padding-bottom:4px;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;border-bottom:4px double black;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double black;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220831022148323" name="us-gaap:Assets" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">406</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;border-bottom:4px double black;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double black;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819095815449_Fact_33" name="us-gaap:Assets" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">689</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>LIABILITIES
        AND STOCKHOLDERS&#8217; EQUITY (DEFICIENCY)</strong></span></span></p> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>CURRENT
        LIABILITIES:</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Short-term
        credit</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819123042489" name="us-gaap:ShortTermBorrowings" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">86</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819123100870" name="us-gaap:ShortTermBorrowings" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">97</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Trade account
        payables</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819123106024" name="us-gaap:AccountsPayableTradeCurrent" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">76</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819123119459" name="us-gaap:AccountsPayableTradeCurrent" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">42</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Short-term
        operating lease liabilities</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>4</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819123125624" name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">18</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819123138681" name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">19</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;padding-bottom:2px;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Other
        account payables</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;padding-bottom:2px;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid black;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819123145397" name="us-gaap:AccountsPayableOtherCurrent" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">202</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid black;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819123251214" name="us-gaap:AccountsPayableOtherCurrent" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">102</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;padding-bottom:2px;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Total
        current liabilities</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;padding-bottom:2px;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid black;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819095815462_xbrl_20220519233013289" name="us-gaap:LiabilitiesCurrent" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">382</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid black;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819095815462_Fact_40" name="us-gaap:LiabilitiesCurrent" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">260</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>NON-CURRENT
        LIABILITIES:</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Long-term
        loans from a major stockholder</span></span></p> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>6</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
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        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819123312182" name="us-gaap:DueToRelatedPartiesNoncurrent" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">239</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Long-term
        operating lease liabilities</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>6</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819123320553" name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">25</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819123334805" name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">38</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Other liabilities</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid black;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;text-align:right;border-bottom:2px solid black;background-color:rgb(255, 255, 255)" valign="bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220830113728526" name="us-gaap:OtherLiabilitiesNoncurrent" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">36</ix:nonFraction></span></span></td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid black;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;text-align:right;border-bottom:2px solid black;background-color:rgb(255, 255, 255)" valign="bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220830113734932" name="us-gaap:OtherLiabilitiesNoncurrent" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">32</ix:nonFraction></span></span></td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;padding-bottom:4px;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Total long-term
        liabilities</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;padding-bottom:4px;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;border-bottom:4px double black;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double black;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819123407456" name="us-gaap:LiabilitiesNoncurrent" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">294</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;border-bottom:4px double black;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double black;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819123421798" name="us-gaap:LiabilitiesNoncurrent" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">309</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;padding-bottom:2px;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;padding-bottom:2px;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;padding-bottom:2px;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Total
        liabilities</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;padding-bottom:2px;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid black;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819095815469_xbrl_20220519232759890" name="us-gaap:Liabilities" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">676</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid black;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819095815469_Fact_42" name="us-gaap:Liabilities" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">569</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>STOCKHOLDERS&#8217;
        EQUITY (DEFICIENCY):</strong></span></span></p> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Common
        stock, $<ix:nonFraction id="Fxbrl_20220819152421365" name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="C_20211231" unitRef="USD_per_share" scale="0" decimals="2" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220819110652863" name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="C_20220630" unitRef="USD_per_share" scale="0" decimals="2" format="ixt:num-dot-decimal">0.01</ix:nonFraction></ix:nonFraction>
        par value - authorized: <ix:nonFraction id="Fxbrl_20220819152445192" name="us-gaap:CommonStockSharesAuthorized" contextRef="C_20211231" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220819110714848" name="us-gaap:CommonStockSharesAuthorized" contextRef="C_20220630" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">51,000,000</ix:nonFraction></ix:nonFraction>;
        issued and outstanding: <ix:nonFraction id="Fxbrl_20220819152500569" name="us-gaap:CommonStockSharesOutstanding" contextRef="C_20220630" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220819110741049" name="us-gaap:CommonStockSharesIssued" contextRef="C_20220630" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">45,125,405</ix:nonFraction></ix:nonFraction>
        as of June 30, 2022 and <ix:nonFraction id="Fxbrl_20220819152626173" name="us-gaap:CommonStockSharesOutstanding" contextRef="C_20211231" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220819110824374" name="us-gaap:CommonStockSharesIssued" contextRef="C_20211231" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">31,549,132</ix:nonFraction></ix:nonFraction>
        as of December 31, 2021</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>5</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819111027994" name="us-gaap:CommonStockValue" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">451</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819111017963" name="us-gaap:CommonStockValue" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">315</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Series
        A Convertible Preferred stock, $<ix:nonFraction id="Fxbrl_20220302160414139" name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="C_20211231_usgaapStatementClassOfStockAxis_usgaapSeriesAPreferredStockMember" unitRef="USD_per_share" scale="0" decimals="2" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220819111052444" name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="C_20220630_usgaapStatementClassOfStockAxis_usgaapSeriesAPreferredStockMember" unitRef="USD_per_share" scale="0" decimals="2" format="ixt:num-dot-decimal">0.01</ix:nonFraction></ix:nonFraction>
        par value - Authorized: <ix:nonFraction id="Fxbrl_20220821232613546" name="us-gaap:PreferredStockSharesAuthorized" contextRef="C_20211231_usgaapStatementClassOfStockAxis_usgaapSeriesAPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220821232609237" name="us-gaap:PreferredStockSharesAuthorized" contextRef="C_20220630_usgaapStatementClassOfStockAxis_usgaapSeriesAPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">1,000</ix:nonFraction></ix:nonFraction>
        shares; issued and outstanding: <ix:nonFraction id="Fxbrl_20220819152801833" name="us-gaap:PreferredStockSharesOutstanding" contextRef="C_20220630_usgaapStatementClassOfStockAxis_usgaapSeriesAPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220819111135988" name="us-gaap:PreferredStockSharesIssued" contextRef="C_20220630_usgaapStatementClassOfStockAxis_usgaapSeriesAPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">453</ix:nonFraction></ix:nonFraction>
        shares as of June 30, 2022 and <span style="-sec-ix-hidden:Fxbrl_20220906214141681"><span style="-sec-ix-hidden:Fxbrl_20220906214126225">no</span></span>
        shares as of December 31, 2021</span></span></span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819111311820" name="us-gaap:PreferredStockValue" contextRef="C_20220630_usgaapStatementClassOfStockAxis_usgaapSeriesAPreferredStockMember" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819111329926" name="us-gaap:PreferredStockValue" contextRef="C_20211231_usgaapStatementClassOfStockAxis_usgaapSeriesAPreferredStockMember" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Series
        C Convertible Preferred stock, $<ix:nonFraction id="Fxbrl_20220819153002663" name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="C_20211231_usgaapStatementClassOfStockAxis_usgaapSeriesCPreferredStockMember" unitRef="USD_per_share" scale="0" decimals="2" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220819111155336" name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="C_20220630_usgaapStatementClassOfStockAxis_usgaapSeriesCPreferredStockMember" unitRef="USD_per_share" scale="0" decimals="2" format="ixt:num-dot-decimal">0.01</ix:nonFraction></ix:nonFraction>
        par value - Authorized: <ix:nonFraction id="Fxbrl_20220819153015584" name="us-gaap:PreferredStockSharesAuthorized" contextRef="C_20211231_usgaapStatementClassOfStockAxis_usgaapSeriesCPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220819111219846" name="us-gaap:PreferredStockSharesAuthorized" contextRef="C_20220630_usgaapStatementClassOfStockAxis_usgaapSeriesCPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">250</ix:nonFraction></ix:nonFraction>
        shares; issued and outstanding: <ix:nonFraction id="Fxbrl_20220302160538313" name="us-gaap:PreferredStockSharesOutstanding" contextRef="C_20220630_usgaapStatementClassOfStockAxis_usgaapSeriesCPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220819111243250" name="us-gaap:PreferredStockSharesIssued" contextRef="C_20220630_usgaapStatementClassOfStockAxis_usgaapSeriesCPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">250</ix:nonFraction></ix:nonFraction>
        shares as of June 30, 2022 and <span style="-sec-ix-hidden:Fxbrl_20220906214222305"><span style="-sec-ix-hidden:Fxbrl_20220906214215210">no</span></span>
        shares as of&#160;December 31, 2021</span></span></span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819111348147" name="us-gaap:PreferredStockValue" contextRef="C_20220630_usgaapStatementClassOfStockAxis_usgaapSeriesCPreferredStockMember" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819111357238" name="us-gaap:PreferredStockValue" contextRef="C_20211231_usgaapStatementClassOfStockAxis_usgaapSeriesCPreferredStockMember" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Series
        D Convertible Preferred stock, $<ix:nonFraction id="Fxbrl_20220819173623173" name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="C_20211231_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember" unitRef="USD_per_share" scale="0" decimals="2" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220819173613851" name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="C_20220630_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember" unitRef="USD_per_share" scale="0" decimals="2" format="ixt:num-dot-decimal">0.01</ix:nonFraction></ix:nonFraction>
        par value - Authorized: <ix:nonFraction id="Fxbrl_20220819153033731" name="us-gaap:PreferredStockSharesAuthorized" contextRef="C_20211231_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220819112204186" name="us-gaap:PreferredStockSharesAuthorized" contextRef="C_20220630_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">110,000</ix:nonFraction></ix:nonFraction>
        shares; issued and outstanding: <ix:nonFraction id="Fxbrl_20220819153113544" name="us-gaap:PreferredStockSharesOutstanding" contextRef="C_20211231_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220819153105104" name="us-gaap:PreferredStockSharesOutstanding" contextRef="C_20220630_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220819153058451" name="us-gaap:PreferredStockSharesIssued" contextRef="C_20211231_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220819112239634" name="us-gaap:PreferredStockSharesIssued" contextRef="C_20220630_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">110,000</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction>
        shares as of June 30, 2022 and December 31, 2021</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819112514501" name="us-gaap:PreferredStockValue" contextRef="C_20220630_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">1</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819112613233" name="us-gaap:PreferredStockValue" contextRef="C_20211231_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">1</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Capital
        reserve from transaction with </span></span></span></span>a major stockholder</div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819123729418" name="atms:CapitalReserveFromTransactionWithRelatedParties" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">25</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819123743116" name="atms:CapitalReserveFromTransactionWithRelatedParties" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">15</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Additional
        paid in capital</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819095815475_Fact_74" name="us-gaap:AdditionalPaidInCapital" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">55</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819095815475_Fact_75" name="us-gaap:AdditionalPaidInCapital" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">186</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;padding-bottom:2px;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Accumulated
        deficit</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;padding-bottom:2px;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid black;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(<ix:nonFraction id="Fxbrl_20220819095815478_Fact_76" name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">802</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
        </div> </td>
    <td style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;border-bottom:2px solid black;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid black;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(<ix:nonFraction id="Fxbrl_20220819095815478_Fact_77" name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">397</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
        </div> </td> </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;padding-bottom:4px;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total
        stockholders&#8217; deficiency</span></span></p> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;padding-bottom:4px;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;border-bottom:4px double black;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double black;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(<ix:nonFraction id="Fxbrl_20220819100611204_Fact_78" name="us-gaap:StockholdersEquity" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">270</ix:nonFraction></span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
        </div> </td>
    <td style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;border-bottom:4px double black;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double black;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819100611204_Fact_79" name="us-gaap:StockholdersEquity" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">120</ix:nonFraction></span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:65%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;padding-bottom:4px;width:65%;background-color:rgb(204, 238, 255)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Total
        liabilities and stockholders&#8217; equity (deficiency)</strong></span></span></p> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;padding-bottom:4px;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;border-bottom:4px double black;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double black;background-color:rgb(204, 238, 255)" valign="bottom">
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        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819100635147_Fact_78" name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">406</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;border-bottom:4px double black;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double black;background-color:rgb(204, 238, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  </table> </div> </div>

<div>

<div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<div style="line-height:1.25;font-weight:bold;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The
accompanying notes are an integral part of the financial statements.</span></span></span></span></div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<div style="clear:both;margin-top:0pt;margin-bottom:10pt">

<div style="text-align:center;margin-top:0pt;margin-bottom:5pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>2</span></span></span></div>

<div style="page-break-after:always"> <hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" />
</div> </div> </div> </div>

<div>

<div style="text-align:center;line-height:1.25;font-weight:bold">

<div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="text-decoration:underline">ARTEMIS
THERAPEUTICS,</span><span style="text-decoration:underline"> INC.</span></span></span></span></span></div> </div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><a id="INTERIM"></a><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">
<span><span><span style="text-decoration:underline">INTERIM CONDENSED CONSOLIDATED STATEMENTS OF </span><span style="text-decoration:underline">COMPREHENSIVE
LOSS</span></span></span><br /><span style="text-decoration:underline">UNAUDITED</span></span></span></div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="text-decoration:underline">IN
THOUSANDS U.S. DOLLARS</span></span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<table border="0" cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left;color:#000000;width:100%" width="100%">
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Six
        Months ended<br />June 30</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Three
        Months ended<br />June 30</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2
        0 2 2</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2
        0 2 1</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2
        0 2 2</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2
        0 2 1</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></div>
        </div> </td>
    <td colspan="1" style="text-align:center;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></div>
        </div> </td>
    <td colspan="1" style="text-align:center;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></div>
        </div> </td>
    <td colspan="1" style="text-align:center;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:52%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td> </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:52%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Revenues</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819110939842" name="us-gaap:Revenues" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">78</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819111000696" name="us-gaap:Revenues" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">4</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819113457177" name="us-gaap:Revenues" contextRef="C_20220401to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">61</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819113500061" name="us-gaap:Revenues" contextRef="C_20210401to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">4</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;padding-bottom:2px;width:52%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Costs of revenues</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819111036751" name="us-gaap:CostOfRevenue" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">21</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
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  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:52%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;padding-bottom:2px;width:52%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Gross
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819111059611" name="us-gaap:GrossProfit" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">57</ix:nonFraction></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819113856137" name="us-gaap:GrossProfit" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">3</ix:nonFraction></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
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        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819113908844" name="us-gaap:GrossProfit" contextRef="C_20220401to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">45</ix:nonFraction></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
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  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:52%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:52%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating expenses</span></span></div>
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:52%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Sales and marketing</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819113644108" name="us-gaap:SellingAndMarketingExpense" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">196</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819113928038" name="us-gaap:SellingAndMarketingExpense" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">18</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819113930359" name="us-gaap:SellingAndMarketingExpense" contextRef="C_20220401to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">87</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819113934081" name="us-gaap:SellingAndMarketingExpense" contextRef="C_20210401to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">8</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;padding-bottom:2px;width:52%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">General and administrative</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
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        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
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        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
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        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
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        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;padding-bottom:2px;width:52%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;padding-bottom:4px;width:52%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:4px double rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:4px double rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
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        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:4px double rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:4px double rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819114132497" name="us-gaap:OperatingExpenses" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">73</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:4px double rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:4px double rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819114136014" name="us-gaap:OperatingExpenses" contextRef="C_20220401to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">265</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:4px double rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:4px double rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819114138963" name="us-gaap:OperatingExpenses" contextRef="C_20210401to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">43</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:52%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:52%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating
        loss</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819114426316" name="us-gaap:OperatingIncomeLoss" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">419</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819114436761" name="us-gaap:OperatingIncomeLoss" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">70</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819114450520" name="us-gaap:OperatingIncomeLoss" contextRef="C_20220401to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">220</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220831022358578" name="us-gaap:OperatingIncomeLoss" contextRef="C_20210401to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">40</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td> </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:52%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;padding-bottom:2px;width:52%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Financial expenses (expenses)/
        Income, net</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819115000866" name="us-gaap:NonoperatingIncomeExpense" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">14</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819114551515" name="us-gaap:NonoperatingIncomeExpense" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">9</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="FFact_92" name="us-gaap:NonoperatingIncomeExpense" contextRef="C_20220401to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">19</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220519224024943" name="us-gaap:NonoperatingIncomeExpense" contextRef="C_20210401to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">6</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td> </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:52%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;padding-bottom:4px;width:52%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Net
        Loss and Total Comprehensive Loss</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:4px double rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:4px double rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819115212452" name="us-gaap:NetIncomeLoss" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">405</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:4px double rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:4px double rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819123457688" name="us-gaap:NetIncomeLoss" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">79</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:4px double rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:4px double rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819123738585" name="us-gaap:NetIncomeLoss" contextRef="C_20220401to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">201</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:4px double rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:4px double rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819123811529" name="us-gaap:NetIncomeLoss" contextRef="C_20210401to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">46</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td> </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:52%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:52%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Loss
        per share:</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:52%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;padding-bottom:4px;width:52%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Basic and diluted net
        loss per common stock</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:4px double rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:baseline;text-align:right;border-bottom:4px double rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819160912582" name="us-gaap:EarningsPerShareDiluted" contextRef="C_20220101to20220630" unitRef="USD_per_share" scale="0" decimals="4" format="ixt:num-dot-decimal" sign="-"><ix:nonFraction id="Fxbrl_20220819160848064_xbrl_20220819115212452" name="us-gaap:EarningsPerShareBasic" contextRef="C_20220101to20220630" unitRef="USD_per_share" scale="0" decimals="4" format="ixt:num-dot-decimal" sign="-">0.0041</ix:nonFraction></ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:baseline;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:baseline;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)">&#160;</td>
    <td colspan="1" style="vertical-align:baseline;border-bottom:4px double rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)">&#160;</td>
    <td colspan="1" style="vertical-align:baseline;text-align:right;border-bottom:4px double rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819160927832" name="us-gaap:EarningsPerShareDiluted" contextRef="C_20210101to20210630" unitRef="USD_per_share" scale="0" decimals="4" format="ixt:num-dot-decimal" sign="-"><ix:nonFraction id="Fxbrl_20220819160848064_xbrl_20220819123457688" name="us-gaap:EarningsPerShareBasic" contextRef="C_20210101to20210630" unitRef="USD_per_share" scale="0" decimals="4" format="ixt:num-dot-decimal" sign="-">0.0010</ix:nonFraction></ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:baseline;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:baseline;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)">&#160;</td>
    <td colspan="1" style="vertical-align:baseline;border-bottom:4px double rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)">&#160;</td>
    <td colspan="1" style="vertical-align:baseline;text-align:right;border-bottom:4px double rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819160937496" name="us-gaap:EarningsPerShareBasic" contextRef="C_20220401to20220630" unitRef="USD_per_share" scale="0" decimals="4" format="ixt:num-dot-decimal" sign="-"><ix:nonFraction id="Fxbrl_20220819160848064_xbrl_20220819123738585" name="us-gaap:EarningsPerShareDiluted" contextRef="C_20220401to20220630" unitRef="USD_per_share" scale="0" decimals="4" format="ixt:num-dot-decimal" sign="-">0.0021</ix:nonFraction></ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:baseline;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:baseline;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)">&#160;</td>
    <td colspan="1" style="vertical-align:baseline;border-bottom:4px double rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)">&#160;</td>
    <td colspan="1" style="vertical-align:baseline;text-align:right;border-bottom:4px double rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819160946365" name="us-gaap:EarningsPerShareDiluted" contextRef="C_20210401to20210630" unitRef="USD_per_share" scale="0" decimals="4" format="ixt:num-dot-decimal" sign="-"><ix:nonFraction id="Fxbrl_20220819160848064_xbrl_20220819123811529" name="us-gaap:EarningsPerShareBasic" contextRef="C_20210401to20210630" unitRef="USD_per_share" scale="0" decimals="4" format="ixt:num-dot-decimal" sign="-">0.0006</ix:nonFraction></ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:baseline;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td> </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:52%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;padding-bottom:4px;width:52%;background-color:rgb(255, 255, 255)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">Weighted average number of shares
        of Common Stock used in calculation of net loss per common stock:</p> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:4px double rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:4px double rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819164315480" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="C_20220101to20220630" unitRef="Shares" scale="0" decimals="0" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220819122513672" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="C_20220101to20220630" unitRef="Shares" scale="0" decimals="0" format="ixt:num-dot-decimal">31,624,556</ix:nonFraction></ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:4px double rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:4px double rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:4px double rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
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        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:4px double rgb(0, 0, 0);width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:4px double rgb(0, 0, 0);width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819164422254" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="C_20210401to20210630" unitRef="Shares" scale="0" decimals="0" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220819122526604" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="C_20210401to20210630" unitRef="Shares" scale="0" decimals="0" format="ixt:num-dot-decimal">26,109,483</ix:nonFraction></ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;white-space:nowrap;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="margin-top:0pt;margin-bottom:0pt;line-height:1.25;font-weight:normal"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
accompanying notes are an integral part of the financial statements.</span></span></strong>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div> </div>

<div style="line-height:1.25;font-weight:normal">

<div style="clear:both;margin-top:0pt;margin-bottom:10pt">

<div style="text-align:center;margin-top:0pt;margin-bottom:5pt"><span style="font-family:Times New Roman, Times, serif">3</span></div>

<div style="page-break-after:always"> <hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" />
</div> </div> </div> </div>

<div>

<div>

<div>

<div>

<div style="text-align:center;line-height:1.25">

<div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong><span><span><span style="text-decoration:underline">ARTEMIS
THERAPEUTICS, INC.</span></span></span></strong></span></span></div> </div>

<div>

<div>

<div>

<div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><a id="EquityUnaudited"></a>
<span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"> <span><span><span style="text-decoration:underline">Interim
Condensed Statements of Stockholders&#8217; </span><span style="text-decoration:underline">Equity (Unaudited)</span></span></span></span></span></div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration-line:underline">IN
THOUSANDS U.S. dollars</span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left;color:#000000;width:100%">
  <tr>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Shares
        of</span></span></span></span></div>
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Common
        Stock</span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Preferred&#160;Stock&#160;A</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Preferred&#160;Stock&#160;C</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Preferred&#160;Stock&#160;D</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Capital
        reserve from transaction with related parties</span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25;font-weight:bold;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Additional
        Paid in Capital</span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Accumulated
        deficiency</span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
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        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Total</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>*</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Number</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Number</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Number</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Number</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td colspan="1" style="vertical-align:bottom;text-align:right;padding-left:9pt" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:16%;padding-bottom:2px" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Balance
        as of December 31, 2020</span></span></span></span></div> </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819115923641" name="us-gaap:SharesOutstanding" contextRef="C_20201231_usgaapStatementEquityComponentsAxis_usgaapCommonStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">26,109,483</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
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    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
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    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
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        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Transactions
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    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819122344639" name="atms:TransactionsWithStockholders" contextRef="C_20210101to20210630_usgaapStatementEquityComponentsAxis_atmsCapitalReserveFromTransactionWithRelatedPartiesMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">4</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819124028415" name="atms:TransactionsWithStockholders" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">4</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td colspan="1" style="vertical-align:bottom;width:16%;padding-bottom:2px" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Net
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
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        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
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        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
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    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
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  <tr>
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        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Balance
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
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    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
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        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
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    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
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    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
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    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
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    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
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  <tr>
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        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Transactions
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        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></div>
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    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
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        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></div>
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    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
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    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
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    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
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    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
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    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
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    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819122138238" name="us-gaap:SharesOutstanding" contextRef="C_20210630_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember_usgaapStatementEquityComponentsAxis_usgaapPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">91,034</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819122229093" name="us-gaap:StockholdersEquity" contextRef="C_20210630_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember_usgaapStatementEquityComponentsAxis_usgaapPreferredStockMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">1</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819122359414" name="us-gaap:StockholdersEquity" contextRef="C_20210630_usgaapStatementEquityComponentsAxis_atmsCapitalReserveFromTransactionWithRelatedPartiesMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">6</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(<ix:nonFraction id="Fxbrl_20220819121613906" name="us-gaap:StockholdersEquity" contextRef="C_20210630_usgaapStatementEquityComponentsAxis_usgaapAdditionalPaidInCapitalMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">261</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(<ix:nonFraction id="Fxbrl_20220819121809675" name="us-gaap:StockholdersEquity" contextRef="C_20210630_usgaapStatementEquityComponentsAxis_usgaapRetainedEarningsMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">147</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(<ix:nonFraction id="Fxbrl_20220819125135752" name="us-gaap:StockholdersEquity" contextRef="C_20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">140</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
        </div> </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>*
    <ix:footnote id="FN20220902150354285" xml:lang="en-US">Number of shares has been retroactively adjusted based on the equivalent number of shares received
                    by the accounting acquirer in the reverse recapitalization transaction (refer to Note 1).</ix:footnote></span></span></span></span></div>

                    <div style="line-height:1.25">&#160;</div>

                    <div style="text-align:justify;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The
                    accompanying notes are an integral part of the financial statements.</span></span></span></span></div> </div> </div> </div> </div>

                    <div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

                    <div style="line-height:1.25;margin-bottom:0pt;margin-top:0pt">

                    <div style="clear:both;margin-top:0pt;margin-bottom:10pt">

                    <div style="text-align:center;margin-top:0pt;margin-bottom:5pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span>4</span></span></span></span></span></div>

                    <div style="page-break-after:always"> <hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" />
                    </div> </div>

<p style="margin:0pt;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong><span style="text-decoration:underline">ARTEMIS
                    THERAPEUTICS, INC.</span></strong></span></span></span></span></p> </div>

                    <div>

                    <div>

                    <div style="text-align:center;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="text-decoration:underline">Interim
                    Condensed Statements of Stockholders&#8217; Equity (Unaudited)</span></span></span></span></span></div>

                    <div style="text-align:center;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="text-decoration:underline">IN
                    THOUSANDS U.S. dollars</span></span></span></span></span></div>

                    <div style="line-height:1.25">&#160;</div>

                    <table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left;color:#000000;width:100%">
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Shares
        of</span></span></span></span></div>
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Common
        Stock</span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Preferred&#160;Stock&#160;A</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Preferred&#160;Stock&#160;C</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Preferred&#160;Stock&#160;D</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Capital
        reserve from transaction with related parties</span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Additional
        Paid in Capital</span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Accumulated
        deficiency</span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Total</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Number</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Number</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Number</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Number</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>*</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(<ix:nonFraction id="Fxbrl_20220819121813108" name="us-gaap:StockholdersEquity" contextRef="C_20211231_usgaapStatementEquityComponentsAxis_usgaapRetainedEarningsMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">397</ix:nonFraction></span></span></span></span></div>
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        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
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        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Stock
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    <td colspan="1" style="vertical-align:bottom;text-align:right" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819131555191" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="C_20220101to20220630_usgaapStatementEquityComponentsAxis_usgaapAdditionalPaidInCapitalMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">42</ix:nonFraction></span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819122530935" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">65</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:16%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Effect of
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">
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        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">
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        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819122926757" name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="C_20220101to20220630_usgaapStatementClassOfStockAxis_atmsPreferredStockSeriesAMember_usgaapStatementEquityComponentsAxis_usgaapPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">453</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819122814003" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalOther" contextRef="C_20220101to20220630_usgaapStatementClassOfStockAxis_atmsPreferredStockSeriesAMember_usgaapStatementEquityComponentsAxis_usgaapPreferredStockMember" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819122929997" name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="C_20220101to20220630_usgaapStatementClassOfStockAxis_atmsPreferredStockSeriesCMember_usgaapStatementEquityComponentsAxis_usgaapPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">250</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819122817744" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalOther" contextRef="C_20220101to20220630_usgaapStatementClassOfStockAxis_atmsPreferredStockSeriesCMember_usgaapStatementEquityComponentsAxis_usgaapPreferredStockMember" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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        <div style="line-height:1.25">
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:16%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Balance
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819120045487" name="us-gaap:StockholdersEquity" contextRef="C_20220630_usgaapStatementEquityComponentsAxis_usgaapCommonStockMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">451</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819120121517" name="us-gaap:SharesOutstanding" contextRef="C_20220630_usgaapStatementClassOfStockAxis_atmsPreferredStockSeriesAMember_usgaapStatementEquityComponentsAxis_usgaapPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">453</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819120200040" name="us-gaap:StockholdersEquity" contextRef="C_20220630_usgaapStatementClassOfStockAxis_atmsPreferredStockSeriesAMember_usgaapStatementEquityComponentsAxis_usgaapPreferredStockMember" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819120245678" name="us-gaap:SharesOutstanding" contextRef="C_20220630_usgaapStatementClassOfStockAxis_atmsPreferredStockSeriesCMember_usgaapStatementEquityComponentsAxis_usgaapPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">250</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819120319789" name="us-gaap:StockholdersEquity" contextRef="C_20220630_usgaapStatementClassOfStockAxis_atmsPreferredStockSeriesCMember_usgaapStatementEquityComponentsAxis_usgaapPreferredStockMember" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819122150436" name="us-gaap:SharesOutstanding" contextRef="C_20220630_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember_usgaapStatementEquityComponentsAxis_usgaapPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">110,000</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819122246703" name="us-gaap:StockholdersEquity" contextRef="C_20220630_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember_usgaapStatementEquityComponentsAxis_usgaapPreferredStockMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">1</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819122409951" name="us-gaap:StockholdersEquity" contextRef="C_20220630_usgaapStatementEquityComponentsAxis_atmsCapitalReserveFromTransactionWithRelatedPartiesMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">25</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819121718566" name="us-gaap:StockholdersEquity" contextRef="C_20220630_usgaapStatementEquityComponentsAxis_usgaapAdditionalPaidInCapitalMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">55</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(<ix:nonFraction id="Fxbrl_20220819121820332" name="us-gaap:StockholdersEquity" contextRef="C_20220630_usgaapStatementEquityComponentsAxis_usgaapRetainedEarningsMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">802</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(<ix:nonFraction id="Fxbrl_20220819132148271" name="us-gaap:StockholdersEquity" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">270</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
        </div> </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>*Number
of shares has been retroactively adjusted based on the equivalent number of shares received by the accounting acquirer in the reverse
recapitalization transaction (refer to Note 1).</span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The
accompanying notes are an integral part of the financial statements.</span></span></span></span></div> </div> </div>

<div style="line-height:1.25">

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<div style="clear:both;margin-top:0pt;margin-bottom:10pt">

<div style="text-align:center;margin-top:0pt;margin-bottom:5pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span>5</span></span></span></span></span></div>

<div style="page-break-after:always"> <hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" />
</div> </div> </div>

<p style="margin:0px 0pt 0px 0pt;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong><span style="text-decoration:underline">ARTEMIS
THERAPEUTICS, INC.</span></strong></span></span></span></span></p>

<div>

<div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="text-decoration:underline">Interim
Condensed Statements of Stockholders&#8217; Equity (Unaudited)</span></span></span></span></span></div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="text-decoration:underline">IN
THOUSANDS U.S. dollars</span></span></span></span></span><br />&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left;color:#000000;width:100%">
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Shares
        of</span></span></span></span></div>
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Common
        Stock</span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Preferred&#160;Stock&#160;A</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Preferred&#160;Stock&#160;C</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Preferred&#160;Stock&#160;D</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Capital
        reserve from transaction with related parties</span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Additional
        Paid in Capital</span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Accumulated
        deficiency</span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Total</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
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        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
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        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Number</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
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        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
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        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Number</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
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        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
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        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Number</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
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        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
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        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
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        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
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        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></div>
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        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>*</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(<ix:nonFraction id="Fxbrl_20220819121824501" name="us-gaap:StockholdersEquity" contextRef="C_20220331_usgaapStatementEquityComponentsAxis_usgaapRetainedEarningsMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">601</ix:nonFraction></span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
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        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
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  <tr>
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        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Stock
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    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
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        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;text-align:right" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
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        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Exercise
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    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">
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  <tr>
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
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        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
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  <tr>
    <td style="vertical-align:bottom;width:16%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
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  <tr>
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        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Balance
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819122419916" name="us-gaap:StockholdersEquity" contextRef="C_20220630_usgaapStatementEquityComponentsAxis_atmsCapitalReserveFromTransactionWithRelatedPartiesMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">25</ix:nonFraction></span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819121740757" name="us-gaap:StockholdersEquity" contextRef="C_20220630_usgaapStatementEquityComponentsAxis_usgaapAdditionalPaidInCapitalMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">55</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(<ix:nonFraction id="Fxbrl_20220819121830581" name="us-gaap:StockholdersEquity" contextRef="C_20220630_usgaapStatementEquityComponentsAxis_usgaapRetainedEarningsMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">802</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:4%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(<ix:nonFraction id="Fxbrl_20220819132556766" name="us-gaap:StockholdersEquity" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">270</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
        </div> </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>*Number
of shares has been retroactively adjusted based on the equivalent number of shares received by the accounting acquirer in the reverse
recapitalization transaction (refer to Note 1).</span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The
accompanying notes are an integral part of the financial statements.</span></span></span></span></div> </div> </div>

<div style="line-height:1.25">

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<div style="clear:both;margin-top:0pt;margin-bottom:10pt">

<div style="text-align:center;margin-top:0pt;margin-bottom:5pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span>6</span></span></span></span></span></div>

<div style="page-break-after:always"> <hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" />
</div> </div> </div> </div> </div> </div> </div>

<div>

<div>

<div style="text-align:center;line-height:1.25;font-weight:bold">

<div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">ARTEMIS
THERAPEUTICS, INC.</span></span></span></div> </div>

<div>

<div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><a id="FlowsUnaudited"></a>
<span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"> <span style="text-decoration:underline">Interim Condensed
Consolidated Statement of </span><span style="text-decoration:underline">Cash Flows (Unaudited)</span></span></span></div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration-line:underline">IN
THOUSANDS U.S. dollars</span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<table border="0" cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left;color:#000000;width:100%">
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Six
        Months ended<br />June 30</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2
        0 2 2</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2
        0 2 1</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Cash
        flows from operating activities:</span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td> </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Net
        loss</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="FFact_197" name="us-gaap:NetIncomeLoss" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">405</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="FFact_198" name="us-gaap:NetIncomeLoss" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">79</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td> </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(255, 255, 255)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Adjustments
        to reconcile net loss to net cash used in operating activities:</strong></span></span></p> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Depreciation
        and amortization</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122646367_Fact_197" name="us-gaap:Depreciation" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">7</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122646367_Fact_198" name="us-gaap:Depreciation" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Decrease
        in operating lease liabilities</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819122648647_Fact_197" name="us-gaap:IncreaseDecreaseInOperatingLeaseLiability" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">6</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122648647_Fact_198" name="us-gaap:IncreaseDecreaseInOperatingLeaseLiability" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Share-based
        compensation on stock options granted to a service provider</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="FFact_199" name="us-gaap:ShareBasedCompensation" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">65</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="FFact_200" name="us-gaap:ShareBasedCompensation" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Decrease
        in other liabilities</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819122651503_Fact_197" name="us-gaap:IncreaseDecreaseInOtherOperatingLiabilities" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">3</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122651503_Fact_198" name="us-gaap:IncreaseDecreaseInOtherOperatingLiabilities" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="background-color:rgb(204, 238, 255)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif">Accrued
        interest from stockholder loans from a major stockholder</span></p> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122653807_Fact_197" name="us-gaap:IncreaseDecreaseInAccruedInterestReceivableNet" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">10</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122653807_Fact_198" name="us-gaap:IncreaseDecreaseInAccruedInterestReceivableNet" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">4</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(255, 255, 255)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Increase
        in trade account receivable and other receivables</span></span></p> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819122655758_Fact_197" name="us-gaap:IncreaseDecreaseInAccountsAndOtherReceivables" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">33</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819122655758_Fact_198" name="us-gaap:IncreaseDecreaseInAccountsAndOtherReceivables" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">13</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td> </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Increase
        in trade accounts payable and other account&#160;payables</span></span></p> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122720551_Fact_197" name="us-gaap:IncreaseDecreaseInOtherAccountsPayable" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">69</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122720551_Fact_198" name="us-gaap:IncreaseDecreaseInOtherAccountsPayable" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">4</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:76%;padding-bottom:4px;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Increase
        (decrease) in inventory</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122722295_Fact_197" name="us-gaap:IncreaseDecreaseInInventories" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">8</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819122722295_Fact_198" name="us-gaap:IncreaseDecreaseInInventories" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">15</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td> </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25;text-indent:2pt">&#160;</div> </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25;text-indent:2pt">&#160;</div> </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td> </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:76%;padding-bottom:2px;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Net
        cash used in operating activities</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220519205915153" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">288</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220519205911906" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">99</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td> </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Cash
        flows from investing activities:</span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:76%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Purchase
        of property and equipment</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819122728952_Fact_197" name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">18</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819122728952_Fact_198" name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">17</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td> </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:76%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Net
        cash used in investing activities</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819122731071_Fact_197" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">18</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220821204018162" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">17</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td> </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Cash
        flows from financing activities:</span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Short-term
        credit</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819122733838_Fact_197" name="us-gaap:ProceedsFromRepaymentsOfShortTermDebt" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">11</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122733838_Fact_198" name="us-gaap:ProceedsFromRepaymentsOfShortTermDebt" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">45</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:76%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Loans
        received from a major stockholder</span></span></p> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>(<ix:nonFraction id="Fxbrl_20220902024908906" name="atms:ProceedsFromRepaymentOfLoanReceivedFromStockholders" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">5</ix:nonFraction></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122736446_Fact_198" name="atms:ProceedsFromRepaymentOfLoanReceivedFromStockholders" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">68</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Net
        cash provided by financing activities</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819134805719" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">16</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819134847380" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">113</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Decrease
        in cash and cash equivalents</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="FFact_218" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">322</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="FFact_219" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">3</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td> </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:76%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Cash
        and cash equivalents at beginning of period</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="FFact_220" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">471</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="FFact_221" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="C_20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">3</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Cash
        and cash equivalents at end of period</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="FFact_222" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">149</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="FFact_223" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="C_20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Non-cash
        activities:</span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:bottom;width:76%;padding-bottom:4px;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Intangible
        assets recognized with corresponding other liability</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122744358_Fact_197" name="atms:IntangibleAssetsRecognizedWithCorrespondingOtherLiability" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">6</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122744358_Fact_198" name="atms:IntangibleAssetsRecognizedWithCorrespondingOtherLiability" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:bottom;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Reverse
        recapitalization effect on equity</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220819122746616_Fact_198" name="atms:ReverseRecapitalizationEffectOnEquity" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">60</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
accompanying notes are an integral part of the financial statements.</span></span></div> </div> </div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<div style="clear:both;margin-top:0pt;margin-bottom:10pt">

<div style="text-align:center;margin-top:0pt;margin-bottom:5pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>7</span></span></span></div>

<div style="page-break-after:always"> <hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" />
</div> </div> </div> </div>

<div>

<div style="line-height:1.25;font-weight:bold;font-family:Times New Roman, Times, serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline"><span>ARTEMIS
THERAPEUTICS, INC.</span></span></span></span></div>

<div style="line-height:1.25;font-weight:bold;font-family:Times New Roman, Times, serif;margin-bottom:0px;text-align:center"><a id="NOTES"></a>
<span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline"><span>NOTES
TO FINANCIAL STATEMENTS</span><br /><span><span>UNAUDITED</span></span></span></span></span></div>

<div style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif">&#160;</div> </div>

<div>

<div> <ix:nonNumeric id="Fxbrl_20220819124104576" name="us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock" contextRef="C_20220101to20220630" escape="true">

<div>

<div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="font-weight:bold">NOTE
1&#160;</span>&#160;-<span style="font-weight:bold;padding-left:14pt">DESCRIPTION OF BUSINESS AND GENERAL</span></span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:56.7pt;line-height:1.25;text-align:justify">

<p style="margin-top:0px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><span><span><span><span>Artemis
</span></span></span></span>Therapeutics Inc. (&#8220;the Company&#8221;) was originally incorporated under the laws of the State of Nevada,
on April 22, 1997. Based on the lack of business activities since January 10, 2019, the Company was classified as a &#8220;shell&#8221;
company as defined by the Securities and Exchange Commission (the &#8220;SEC&#8221;)<span>.</span></span></span></span></span></span></span></p>

<p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>As
of June 30, following the completion of the Share Exchange Agreement as detailed below, the Company is no longer classified as &#8220;shell&#8221;
Company.</span></span></span></span><br />&#160;</p>

<p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>On
March 6, 2022, the Company entered into a Share Exchange Agreement, as amended on June 30, 2022 (the &#8220;Share Exchange Agreement&#8221;)
with Manuka Ltd., and the shareholders of Manuka Ltd., a company incorporated in Israel and engaged in developing and manufacturing skincare
products based on M&#257;nuka honey and bee venom.<br /><br />In&#160;furtherance of the Share Exchange Agreement, on June 30, 2022, the
Company acquired <ix:nonFraction id="Fxbrl_20220905215822595" name="us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired" contextRef="C_20220630_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapTypeOfArrangementAxis_atmsShareExchangeAgreementMember" unitRef="Pure" scale="-2" decimals="2" format="ixt:num-dot-decimal">100</ix:nonFraction>%
of the outstanding shares of Manuka Ltd. (the &#8220;Reverse Recapitalization Transaction&#8221;). Pursuant to the Share Exchange Agreement,
in exchange for all of the outstanding shares of Manuka Ltd., the Company issued to the shareholders of Manuka Ltd. a total of <ix:nonFraction id="Fxbrl_20220905215832785" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20220101to20220630_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapTypeOfArrangementAxis_atmsShareExchangeAgreementMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">33,791,641</ix:nonFraction>
(including shares issued to service provider of <ix:nonFraction id="Fxbrl_20220905215838642" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20220101to20220630_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapStatementClassOfStockAxis_usgaapCommonStockMember_usgaapTypeOfArrangementAxis_atmsShareExchangeAgreementMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">2,242,509</ix:nonFraction>)
common stock and <ix:nonFraction id="Fxbrl_20220905215844587" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20220101to20220630_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember_usgaapTypeOfArrangementAxis_atmsShareExchangeAgreementMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">110,000</ix:nonFraction>
preferred D shares, convertible into <ix:nonFraction id="Fxbrl_20220905215903954" name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="C_20220101to20220630_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember_usgaapTypeOfArrangementAxis_atmsShareExchangeAgreementMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">66,000,000</ix:nonFraction>
shares of common stock of the Company, representing <ix:nonFraction id="Fxbrl_20220905215857043" name="us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction" contextRef="C_20220101to20220630" unitRef="Pure" scale="-2" decimals="2" format="ixt:num-dot-decimal">89</ix:nonFraction>%
of the total shares issued and outstanding after giving effect to the Reverse Recapitalization Transaction. As part of the share exchange
agreement, Manuka Ltd purchased net liabilities of the Company in the amount of $60 thousand. As a result of the Reverse Recapitalization
Transaction, Manuka Ltd. became a wholly owned subsidiary of the Company. As the shareholders of Manuka Ltd. received the largest ownership
interest in the Company, Manuka Ltd. was determined to be the &#8220;accounting acquirer&#8221; in the reverse recapitalization. As a
result, the historical financial statements of the Company were replaced with the financial statement of Manuka Ltd. for all periods presented,&#160;except
for the adjustments to reflect the legal capital of the Company.</span></span></span></span><br />&#160;</p>

<p style="margin-top:0pt;margin-bottom:0pt;font-size:10pt;font-family:Times New Roman, Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>As
of June 30, 2022, the term Company refers to Artemis as adjusted to reflect the financial statements of Manuka.</span></span></span></span></p>
</div>

<div style="margin-left:56.7pt;line-height:1.25;text-align:justify">

<p style="margin:0pt">&#160;</p> </div>

<div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><span><span>The
number of shares included within these financial statements have been retroactively adjusted based on the equivalent number of shares
received by the accounting acquirer in the Reverse Recapitalization Transaction.</span></span></span></span></span></span></span></span></div>

<div style="margin-left:56.7pt;line-height:1.25">&#160;</div>

<div style="margin-left:56.7pt;line-height:1.25">

<p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><span><span>The
Company&#8217;s Common Stock is not listed on any national stock exchange but is quoted on the OTC Pink Market under the symbol &#8220;ATMS.&#8221;</span></span></span></span></span></span></span></span></p>

<p style="margin:0pt">&#160;</p> </div>

<div style="margin-left:56.7pt;line-height:1.25;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><span><span>The
Company is in its early stages and there is great uncertainty regarding the future of its operations. Moreover, the Company is thinly
capitalized and has not yet generated cash from operations. The Company raised funds from an outside investor, but it does not seem to
be sufficient to fund its operation for the period of twelve months from the date of approval of the financial statements. In order to
mitigate that risk, Manuka Ltd.&#8216;s management received support from its major </span></span></span></span></span></span>stockholder<span><span><span><span><span><span>
by way of a support letter securing the necessary funds to the Company in case of need.</span></span></span></span></span></span></span></span></div>
</div> </ix:nonNumeric>

<p style="margin:0pt">&#160;</p> </div> </div> <ix:nonNumeric id="Fxbrl_20220302173423926" name="us-gaap:SignificantAccountingPoliciesTextBlock" contextRef="C_20220101to20220630" escape="true">

<div>

<div>

<div style="line-height:1.25;margin-top:0px;margin-bottom:10px">

<p style="margin:0pt;font-size:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span style="font-weight:bold">NOTE
2&#160;</span>&#160;-<span style="padding-left:14pt;font-weight:bold">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></span></span></span></p>
</div> <ix:nonNumeric id="Fxbrl_20220819101836420" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock" contextRef="C_20220101to20220630" escape="true">

<div>

<div style="line-height:1.25">

<table style="font-family:Times New Roman, Times, serif;background-color:rgb(255, 255, 255);text-decoration-style:initial;text-decoration-color:initial;width:100%;font-size:13px;border:0px">
  <tr>
    <td style="background-color:rgb(255, 255, 255);width:53pt">&#160;</td>
    <td style="vertical-align:top;background-color:rgb(255, 255, 255);width:30pt">
        <div style="text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="line-height:1.25"><span style="font-family:Times New Roman, Times, serif;font-weight:bold">A.</span></span></span></span></span></span></div>
        </td>
    <td style="vertical-align:top;background-color:rgb(255, 255, 255);width:auto">
        <div style="text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="line-height:1.25"><span style="font-family:Times New Roman, Times, serif;font-weight:bold">Accounting
        principles:</span></span></span></span></span></span></div> </td> </tr>
  <tr>
    <td colspan="1" style="width:53pt">&#160;</td>
    <td colspan="1" style="vertical-align:top;width:30pt">&#160;</td>
    <td colspan="1" style="vertical-align:top;width:auto">
        <p style="text-align:justify;margin-top:9pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The
        accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. Generally Accepted
        Accounting Principles (&#8220;U.S. GAAP&#8221;) for interim financial information and with the instructions to Form 10-Q and Article 10
        of the SEC regulations. Accordingly, they do not include all the information and footnotes required by U.S. GAAP for complete financial
        statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included (consisting
        only of normal recurring adjustments except as otherwise discussed).</span></span></span></span></p>
        <p style="text-align:justify;margin-top:0pt;margin-bottom:0pt">&#160;</p>
        <p style="text-align:justify;margin-top:0pt;margin-bottom:0px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span>These
        financial statements and accompanying notes should be read in conjunction with the 2021 consolidated financial statements and notes thereto
        included.</span></span></span></span></span></p>
        <p style="text-align:justify;margin-top:0pt;margin-bottom:0px">&#160;</p> </td> </tr>
  </table> </div> </div> </ix:nonNumeric> <ix:nonNumeric id="Fxbrl_20220819101851724" name="us-gaap:UseOfEstimates" contextRef="C_20220101to20220630" escape="true">

<div>

<div style="line-height:1.25;margin-top:0px">

<table style="font-family:Times New Roman, Times, serif;background-color:rgb(255, 255, 255);text-decoration-style:initial;text-decoration-color:initial;width:100%;font-size:13px;border:0px">
  <tr>
    <td style="background-color:rgb(255, 255, 255);width:53pt">&#160;</td>
    <td style="vertical-align:top;background-color:rgb(255, 255, 255);width:30pt">
        <div style="text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><span style="line-height:1.25"><span style="font-family:Times New Roman, Times, serif;font-weight:bold">B.</span></span></span></span></span></span></span></span></div>
        </td>
    <td style="vertical-align:top;background-color:rgb(255, 255, 255);width:auto">
        <div style="text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="margin-top:9pt"><span><span style="line-height:1.25"><span style="font-family:Times New Roman, Times, serif;font-weight:bold">Use
        of estimates in the preparation of financial statements:</span></span></span></span></span></span></span></span></div>
        <div style="text-align:justify">&#160;</div>
        <div style="text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The </span></span>preparation
        of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts
        of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and accompanying
        notes and reported amounts of revenues and expenses during the reported periods, such as useful life of intangible assets. Actual results
        could differ from those estimates<span><span>.</span></span></span></span></div> </td> </tr>
  <tr>
    <td colspan="1" style="width:53pt">&#160;</td>
    <td colspan="1" style="vertical-align:top;width:30pt">&#160;</td>
    <td colspan="1" style="vertical-align:top;text-align:justify;width:auto">&#160;</td> </tr>
  </table> </div> </div> </ix:nonNumeric> <ix:nonNumeric id="Fxbrl_20220819101900180" name="atms:ImpactOfRecentlyIssuedAndAdoptedAccountingStandardsPolicyTextBlock" contextRef="C_20220101to20220630" escape="true">

<div>

<div style="line-height:1.25">

<table style="font-family:Times New Roman, Times, serif;background-color:rgb(255, 255, 255);text-decoration-style:initial;text-decoration-color:initial;width:100%;font-size:13px;border:0px">
  <tr>
    <td style="background-color:rgb(255, 255, 255);width:53pt">&#160;</td>
    <td style="vertical-align:top;background-color:rgb(255, 255, 255);width:30pt">
        <div style="text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="line-height:1.25"><span style="font-family:Times New Roman, Times, serif;font-weight:bold">C.</span></span></span></span></span></span></div>
        </td>
    <td style="vertical-align:top;background-color:rgb(255, 255, 255);width:auto">
        <div style="text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="line-height:1.25"><span style="font-family:Times New Roman, Times, serif;font-weight:bold">Impact
        of recently issued and adopted accounting standards:</span></span></span></span></span></span></div>
        <div style="text-align:justify">&#160;</div>
        <div style="text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Management does not
        believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the
        Company&#8217;s condensed financial statements.</span></span></div> </td> </tr>
  </table> </div> </div> </ix:nonNumeric> </div> </div> </ix:nonNumeric>

<p style="margin:0pt">&#160;</p>

<div>

<div style="margin-top:0pt;margin-bottom:0pt">

<div style="text-align:center;margin-bottom:5pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>8</span></span></span></div>

<div><hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000;page-break-after:always" /></div></div>

<div style="line-height:1.25;font-weight:bold;font-family:Times New Roman, Times, serif;text-align:center">

<p style="margin-top:10pt;margin-bottom:0pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="text-decoration:underline"><span>ARTEMIS
THERAPEUTICS, INC.</span></span></span></span></span></span></p></div>

<div style="line-height:1.25;font-weight:bold;font-family:Times New Roman, Times, serif">

<p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="text-decoration:underline">NOTES
TO FINANCIAL STATEMENTS</span></span></span></span></span></p>

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

<p style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</p>

<div> <ix:nonNumeric id="Fxbrl_20220819143503785" name="us-gaap:InventoryDisclosureTextBlock" contextRef="C_20220101to20220630" escape="true">

<div>

<div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE
3&#160;&#160;</span></span></span><span style="font-size:10pt;font-family:Times New Roman, Times, serif">-</span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold;padding-left:14pt">INVENTORIES</span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:56.7pt;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Composition:</span></span></span></span></div>

<div style="text-indent:-56.7pt;margin-left:113.4pt;line-height:1.25">

<p style="margin:0pt">&#160;</p>

<p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">(USD in thousands)</p>

<p style="margin:0pt">&#160;</p> </div>

<div style="margin-left:56.7pt"> <ix:nonNumeric id="Fxbrl_20220819143455785" name="us-gaap:ScheduleOfInventoryCurrentTableTextBlock" contextRef="C_20220101to20220630" escape="true">

<table border="0" cellpadding="0" cellspacing="0" style="color:#000000;font-family:Times New Roman,Times,serif;font-size:10pt;text-align:left;width:90%">
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>June
        30,</span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>December&#160;31,</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)">
        <div style="line-height:1.25;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2
        0 2 2</strong></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;text-align:center">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)">
        <div style="line-height:1.25;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2
        0 2 1</strong></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Raw materials</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819143329094_43" name="us-gaap:InventoryRawMaterialsAndSupplies" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">24</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819143329094_47" name="us-gaap:InventoryRawMaterialsAndSupplies" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">32</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:top;width:76%;padding-bottom:2px" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Finished
        goods</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819143329094_53" name="us-gaap:InventoryFinishedGoods" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">42</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819143329094_57" name="us-gaap:InventoryFinishedGoods" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">42</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819143329094_63" name="us-gaap:InventoryNet" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">66</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819143329094_67" name="us-gaap:InventoryNet" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">74</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  </table> </ix:nonNumeric> </div> </div> </ix:nonNumeric>

<div style="line-height:1.25">

<p style="margin:0pt">&#160;</p> </div> </div>

<div> <ix:nonNumeric id="Fxbrl_20220819153902260" name="us-gaap:LesseeOperatingLeasesTextBlock" contextRef="C_20220101to20220630" escape="true">

<div>

<div style="line-height:1.25">

<div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><span style="font-weight:bold">NOTE
4&#160;&#160;</span></span></span></span></span><span>-</span><span><span><span><span><span style="font-weight:bold;padding-left:14pt">LEASES</span></span></span></span></span></span></span></div>
</div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:56.7pt;line-height:1.25;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>On
August 10, 2021, the Company entered into an operating lease agreement for its office. The Company signed a new agreement for its current
office and manufacturing facilities lease which originally was to end in 2022. The lease agreement is for one year starting in October
2021, with two options to extend the lease by another one year for each option until September 30, 2024. The Company is reasonably certain
that it will exercise the additional two options starting in October 2022.</span></span></span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><span style="font-weight:bold">A.</span></span></span></span></span><span><span><span><span style="padding-left:21pt">The
components of operating lease costs were as follows:</span></span></span></span></span></span></div>

<div style="margin-left:56.7pt;line-height:1.25">&#160;</div>

<div style="margin-left:56.7pt;line-height:1.25;text-indent:40px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(USD
in thousands)</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:87pt"> <ix:nonNumeric id="Fxbrl_20220819153754941" name="us-gaap:LeaseCostTableTextBlock" contextRef="C_20220101to20220630" escape="true">

<table border="0" cellpadding="0" cellspacing="0" style="color:#000000;font-family:Times New Roman,Times,serif;font-size:10pt;text-align:left;width:90%">
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:#000000 solid 2px">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Six
        Months ended June 30</span></span></span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)">
        <div style="line-height:1.25;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2
        0 2 2</strong></span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;text-align:center">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)">
        <div style="line-height:1.25;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2
        0 2 1</strong></span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:76%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Operating
        lease cost</span></span></span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819153351188_33" name="us-gaap:OperatingLeaseCost" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">11</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819153351188_37" name="us-gaap:OperatingLeaseCost" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:top;width:76%;padding-bottom:4px" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Total
        lease costs</span></span></span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819153351188_43" name="us-gaap:LeaseCost" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">11</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819153351188_47" name="us-gaap:LeaseCost" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  </table> </ix:nonNumeric> </div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:0pt;line-height:1.25;margin-top:0pt;margin-bottom:0pt">

<div style="margin-top:0pt;margin-bottom:0pt">

<table border="0" cellpadding="0" cellspacing="0" style="font-size:10pt;font-family:Times New Roman, Times, serif;width:100%">
  <tr>
    <td style="font-size:10pt;vertical-align:top;width:56pt">&#160;</td>
    <td style="font-size:10pt;vertical-align:top;width:30pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>B.</strong></span></span></span></td>
    <td style="font-size:10pt;text-align:justify;width:auto"><span style="font-family:Times New Roman,Times,serif"><span>Supplemental balance
        sheet information related to operating leases is as follows:</span></span></td> </tr>
  </table> </div>

<p style="margin-top:0pt;margin-bottom:0pt">&#160;</p>

<div style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-indent:40px;margin-left:56.7pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(USD
in thousands)</span></span></div>

<p style="margin-top:0pt;margin-bottom:0pt">&#160;</p> </div> </div>

<div style="margin-left:87pt"> <ix:nonNumeric id="Fxbrl_20220819153802430" name="atms:ScheduleOfOperatingLeaseRightOfUseAssetsAndOperatingLeaseLiabilityTableTextBlock" contextRef="C_20220101to20220630" escape="true">

<table border="0" cellpadding="0" cellspacing="0" style="color:#000000;font-family:Times New Roman,Times,serif;font-size:10pt;text-align:left;width:90%">
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>June
        30,</span></span></span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>December&#160;31,</span></span></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)">
        <div style="line-height:1.25;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2
        0 2 2</strong></span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;text-align:center">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)">
        <div style="line-height:1.25;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2
        0 2 1</strong></span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Operating
        lease right-of-use assets</span></span></span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819153504412_33" name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">47</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819153504412_37" name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">55</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:top;width:76%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Operating
        lease liabilities, current</span></span></span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819153504412_43" name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">18</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819153504412_47" name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">19</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Operating
        lease liabilities, long-term</span></span></span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819153504412_53" name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">25</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819153504412_57" name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">38</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:top;width:76%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Weighted
        average remaining lease term (in years)</span></span></span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonNumeric id="Fxbrl_20220819153504412_63" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1" contextRef="C_20220630" format="ixt-sec:duryear">2.25</ix:nonNumeric></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonNumeric id="Fxbrl_20220819153504412_67" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1" contextRef="C_20211231" format="ixt-sec:duryear">2.75</ix:nonNumeric></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Weighted
        average discount rate</span></span></span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819153504412_73" name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" contextRef="C_20220630" unitRef="Pure" scale="-2" decimals="4" format="ixt:num-dot-decimal">7.85</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>%</span></span></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819153504412_77" name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" contextRef="C_20211231" unitRef="Pure" scale="-2" decimals="4" format="ixt:num-dot-decimal">7.85</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>%</span></span></span></span></span></span></div>
        </td> </tr>
  </table> </ix:nonNumeric>

<p style="margin:0pt">&#160;</p> </div>

<div><ix:exclude>

<div style="line-height:1.25">

<div>

<div style="margin-top:0pt;margin-bottom:0pt">

<div style="text-align:center;margin-bottom:5pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>9</span></span></span></div>

<div><hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000;page-break-after:always" /></div></div>

<div style="line-height:1.25;font-weight:bold;font-family:Times New Roman, Times, serif;text-align:center">

<p style="margin-top:10pt;margin-bottom:0pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="text-decoration:underline"><span>ARTEMIS
THERAPEUTICS, INC.</span></span></span></span></span></span></p></div>

<div style="line-height:1.25;font-weight:bold;font-family:Times New Roman, Times, serif">

<p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="text-decoration:underline">NOTES
TO FINANCIAL STATEMENTS</span></span></span></span></span></p>

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

<p style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</p>

<p style="margin:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><span style="font-weight:bold">NOTE
4&#160;&#160;</span>-</span></span></span></span><span><span><span><span><span style="font-weight:bold;padding-left:14pt">LEASES (Cont.)</span></span></span></span></span></span></span></p>

<div style="line-height:1.25">&#160;</div> </div> </ix:exclude></div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:30pt;vertical-align:top">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>C.</strong></span></span></span></p>
        </td>
    <td style="vertical-align:top;text-align:justify;width:auto">
        <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><span><span>Future </span></span></span></span></span></span>lease
        payments under operating leases The maturity analysis of operating lease liabilities as of June 30, 2022, are as follows (unaudited)<span><span><span><span><span><span>:</span></span></span></span></span></span></span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">

<div style="margin-left:56.7pt;text-indent:40px;line-height:1.25">

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

<div style="margin-top:0pt;margin-bottom:0pt;text-indent:40px;font-size:10pt;font-family:Times New Roman, Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(USD
in thousands)</span></span></span></span>

<p style="margin:0pt">&#160;</p> </div> </div> </div>

<div style="margin-left:87pt"> <ix:nonNumeric id="Fxbrl_20220819153814657" name="us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock" contextRef="C_20220101to20220630" escape="true">

<table border="0" cellpadding="0" cellspacing="0" style="color:#000000;font-family:Times New Roman,Times,serif;font-size:10pt;text-align:left;width:90%">
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>June
        30,</span></span></span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)">
        <div style="line-height:1.25;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2
        0 2 2</strong></span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:88%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>2022</span></span></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819153651963_33" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextRollingTwelveMonths" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">10</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:top;width:88%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>2023</span></span></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819153651963_43" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearTwo" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">21</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:88%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>2024</span></span></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819153651963_53" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearThree" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">16</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:top;width:88%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Total
        undiscounted lease payments</span></span></span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819153651963_63" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">47</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:88%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman,Times,serif">Less:
        Transactions with stockholders</span></p> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(<ix:nonFraction id="Fxbrl_20220819153651963_73" name="atms:LesseeOperatingLeaseLiabilityTransactionsWithStockholders" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">4</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>)</span></span></span></span></span></span></div>
        </div> </td> </tr>
  <tr>
    <td style="vertical-align:top;width:88%;padding-bottom:4px" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Lease
        liabilities</span></span></span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220819153651963_83" name="us-gaap:OperatingLeaseLiability" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">43</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  </table> </ix:nonNumeric> </div> </ix:nonNumeric> </div>

<div style="line-height:1.25">&#160;</div> <ix:nonNumeric id="Fxbrl_20220819142406894" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock" contextRef="C_20220101to20220630" escape="true">

<div>

<div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="font-weight:bold">NOTE
5&#160; <span style="font-family:'Times New Roman',Times,serif">-</span></span></span></span><span><span><span style="font-weight:bold"><span style="padding-left:14pt">ST<span>OCKHOLDERS<span style="font-size:10pt">&#8217;</span></span></span></span></span></span></span></span><span style="font-family:Times New Roman, Times, serif;font-size:10pt;font-weight:bold">&#160;EQUITY</span>

<div style="line-height:1.25">

<div>&#160;</div>

<div>

<div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="font-weight:bold">A.</span>&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<span style="font-weight:bold">Stockholders&#8217; Rights</span></span></span><span><span><span><span><span style="font-weight:bold">:</span></span></span></span></span></span></span>

<p style="margin:0pt">&#160;</p> </div> </div> </div> </div>

<div style="margin-left:85.5pt;line-height:1.25">

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Shares
of common stock confer upon their holders the right to receive notice to participate and vote in general meetings of stockholders of the
Company, the right to receive dividends, if declared, and the right to receive a distribution of any surplus of assets upon liquidation
of the Company.</span></span></span></span></div> </div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="font-weight:bold">B.</span>&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<span style="font-weight:bold">Issuance of Shares:</span></span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:85.05pt;line-height:1.25;text-align:justify">

<p style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>On
</span></span><span>December 20, 2021, the Company entered into a securities purchase agreement (the &#8220;SPA&#8221;) with certain investors.
Pursuant to the SPA, the Company agreed to sell <ix:nonFraction id="Fxbrl_20220831020241249" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20201201to20201220_usgaapStatementClassOfStockAxis_usgaapCommonStockMember_usgaapTypeOfArrangementAxis_atmsSecuritiesPurchaseAgreementMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">5,439,650</ix:nonFraction>
shares of common stock and <ix:nonFraction id="Fxbrl_20220831020247255" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20201201to20201220_usgaapStatementClassOfStockAxis_atmsSeriesDConvertiblePreferredStockMember_usgaapTypeOfArrangementAxis_atmsSecuritiesPurchaseAgreementMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">18,966</ix:nonFraction>
Series D Convertible Preferred Stock to the investors for aggregate consideration of $<ix:nonFraction id="Fxbrl_20220831020301273" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="C_20201201to20201220_usgaapTypeOfArrangementAxis_atmsSecuritiesPurchaseAgreementMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">500</ix:nonFraction>
thousands following the consummation of the transactions contemplated by the investor&#8217;s holdings of the Company, representing <ix:nonFraction id="Fxbrl_20220831020315259" name="us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction" contextRef="C_20201201to20201220_usgaapTypeOfArrangementAxis_atmsSecuritiesPurchaseAgreementMember" unitRef="Pure" scale="-2" decimals="4" format="ixt:num-dot-decimal">17.24</ix:nonFraction>%
of the issued capital of the Company on a fully diluted basis.</span></span></span></p>

<p style="margin:0pt">&#160;</p> </div>

<div style="margin-left:85.05pt;line-height:1.25">

<p style="text-align:justify;margin-top:0px;margin-bottom:0px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>As
</span></span> detailed in Note 1, as part of the Recapitalization Transaction on June 30, 2022, the Company issued <ix:nonFraction id="Fxbrl_20220831020325671" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20220101to20220630_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapStatementClassOfStockAxis_usgaapCommonStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">33,791,641</ix:nonFraction>
shares of common stock and <ix:nonFraction id="Fxbrl_20220831020338120" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20220101to20220630_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapStatementClassOfStockAxis_atmsSeriesDConvertiblePreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">110,000</ix:nonFraction>
shares that are designated as Series D Convertible Preferred Stock in exchange for approximately <ix:nonFraction id="Fxbrl_20220831020344179" name="us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired" contextRef="C_20220630_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember" unitRef="Pure" scale="-2" decimals="2" format="ixt:num-dot-decimal">89</ix:nonFraction>%
of the issued and outstanding ordinary shares and all the preferred shares of Manuka Ltd. The number of shares prior to the Recapitalization
Transaction have been retroactively adjusted based on the equivalent number of shares received by the accounting acquirer in the Recapitalization
Transaction.</span></span></p>

<p style="margin:0pt">&#160;</p> </div>

<div><ix:exclude>

<div style="line-height:1.25">

<div>

<div style="margin-top:0pt;margin-bottom:0pt">

<div style="text-align:center;margin-bottom:5pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>10</span></span></span></div>

<div><hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000;page-break-after:always" /></div></div>

<div style="line-height:1.25;font-weight:bold;font-family:Times New Roman, Times, serif;text-align:center">

<p style="margin-top:10pt;margin-bottom:0pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="text-decoration:underline"><span>ARTEMIS
THERAPEUTICS, INC.</span></span></span></span></span></span></p></div>

<div style="line-height:1.25;font-weight:bold;font-family:Times New Roman, Times, serif">

<p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="text-decoration:underline">NOTES
TO FINANCIAL STATEMENTS</span></span></span></span></span></p>

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

<p style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</p> </div>

<div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE
5&#160; <span style="font-family:'Times New Roman',Times,serif">-</span><span style="font-weight:bold"><span style="font-size:10pt;padding-left:14pt">STOCKHOLDER<span style="font-size:10pt">S&#8217;
EQUITY&#160;</span></span></span></span></span></span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">(Cont.)</span></span></span>

<p style="margin:0pt">&#160;</p> </div> </ix:exclude></div>

<div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="font-weight:bold">C.</span>&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<span style="font-weight:bold">Preferred Stock:</span></span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:85.05pt;line-height:1.25;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The&#160;</span></span><span>Series
A Convertible Preferred shares confer upon their holders the right to receive dividends when paid to holders of common stock of the Company
on an as- converted basis, and the right to receive a distribution of any surplus of assets upon liquidation of the Company before any
distribution or payment shall be made to the holders of any junior securities. Each share of Series A Convertible Preferred shall be convertible
into that number of shares of Common Stock determined by dividing the stated value by the conversion price. Each share of the Series A
Preferred has a par value of $</span><ix:nonFraction id="Fxbrl_20220831020400634" name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="C_20220630_usgaapStatementClassOfStockAxis_atmsSeriesAConvertiblePreferredStockMember" unitRef="USD_per_share" scale="0" decimals="2" format="ixt:num-dot-decimal">0.01</ix:nonFraction><span>&#160;and
is convertible into </span><ix:nonFraction id="Fxbrl_20220831020408355" name="us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion" contextRef="C_20220630_usgaapStatementClassOfStockAxis_atmsSeriesAConvertiblePreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">1,453.65</ix:nonFraction><span>
shares of Common Stock.</span></span></span>

<p style="margin:0pt">&#160;</p> </div>

<div style="margin-left:85.05pt;line-height:1.25;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The&#160;</span></span><span>Series
C Convertible Preferred shares confer upon their holders the right to receive dividends when paid to holders of common stock of the Company
on an as- converted basis and the right to receive a distribution of any surplus of assets upon liquidation of the Company before any
distribution or payment shall be made to the holders of any junior securities. Each share of Series C Convertible Preferred shall be convertible
into that number of shares of Common Stock determined by dividing the stated value by the conversion price. Each share of the Series C
Preferred has a par value of $</span><ix:nonFraction id="Fxbrl_20220831020518270" name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="C_20220630_usgaapStatementClassOfStockAxis_atmsSeriesCConvertiblePreferredStockMember" unitRef="USD_per_share" scale="0" decimals="2" format="ixt:num-dot-decimal">0.01</ix:nonFraction><span>&#160;and
convertible into </span><ix:nonFraction id="Fxbrl_20220831020524999" name="us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion" contextRef="C_20220630_usgaapStatementClassOfStockAxis_atmsSeriesCConvertiblePreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">1,000</ix:nonFraction><span>
shares of Common Stock.</span></span></span>

<p style="margin:0pt">&#160;</p> </div>

<div style="margin-left:85.05pt;line-height:1.25;text-align:justify">

<p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>The&#160;</span></span>Series
D Convertible Preferred shares confer upon their holders the right receive notice to participate and vote in general meetings of stockholders
of the Company on an as converted basis, the right to receive dividends when paid to holders of common stock of the Company on an as-converted
basis and the right to receive a distribution of any surplus of assets upon liquidation of the Company before any distribution or payment
shall be made to the holders of any junior securities. Each share of Series D Convertible Preferred shall be convertible into that number
of shares of Common Stock determined by dividing the Stated Value by the Conversion Price. Each share of the Series D Preferred has a
par value of $<ix:nonFraction id="Fxbrl_20220831020539022" name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="C_20220630_usgaapStatementClassOfStockAxis_atmsSeriesDConvertiblePreferredStockMember" unitRef="USD_per_share" scale="0" decimals="2" format="ixt:num-dot-decimal">0.01</ix:nonFraction>&#160;and
convertible into <ix:nonFraction id="Fxbrl_20220831020546045" name="us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion" contextRef="C_20220630_usgaapStatementClassOfStockAxis_atmsSeriesDConvertiblePreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">600</ix:nonFraction>
shares of Common Stock.</span></span></span></span></p>

<p style="margin:0pt">&#160;</p> </div>

<div style="margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="font-weight:bold">D.</span>&#160;&#160;&#160;&#160;&#160;&#160;&#160;
<span style="font-weight:bold">Stock Option:</span></span></span></span></span></div>

<div style="margin-left:85.05pt;line-height:1.25">

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;text-align:justify"><br /><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>On
January 19, 2022, the Company entered into an agreement with a services provider according to which the Company granted the services provider
options to purchase <ix:nonFraction id="Fxbrl_20220905230007959" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" contextRef="C_20220101to20220119_usgaapTypeOfArrangementAxis_atmsAgreementWithServicesProviderMember" unitRef="Pure" scale="-2" decimals="4" format="ixt:num-dot-decimal">2.25</ix:nonFraction>%
of the Company&#8217;s issued and outstanding Common Stock with exercise price equal to the par value of the shares. The stock option
will be fully exercisable a moment before the closing date of the Share Exchange Agreement and can be exercised no later than the closing
date. On June 30, 2022 the services provider exercised the stock option and as a result of the Share Exchange Agreement was issued <ix:nonFraction id="Fxbrl_20220905230031656" name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="C_20220101to20220630_usgaapTypeOfArrangementAxis_atmsAgreementWithServicesProviderMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">2,242,509</ix:nonFraction>
common stock of the Company.</span></span></span></span></div> </div> </div> </ix:nonNumeric>

<p style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</p>

<div> <ix:nonNumeric id="Fxbrl_20220819103815809" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock" contextRef="C_20220101to20220630" escape="true">

<div>

<div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE
6&#160; -</span></span></span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold;padding-left:14pt">RELATED
PARTY BALANCES AND TRANSACTIONS</span></span></span></div>

<p style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</p>

<div style="margin-left:56.7pt;line-height:1.25;text-align:justify;margin-top:0px;margin-bottom:0px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">D</span></span><span style="font-family:Times New Roman, Times, serif;font-size:10pt">uring
2020 and 2021, and the six months ended on June 30, 2022, the founder of Manuka Ltd., Mr. Shimon Citron, a director, Chief Executive Officer
and a major stockholder, provided the Company with several loans at an aggregate amount of $<ix:nonFraction id="Fxbrl_20220905215753149" name="us-gaap:ProceedsFromRelatedPartyDebt" contextRef="C_20220101to20220630_usgaapRelatedPartyTransactionsByRelatedPartyAxis_atmsDirectorAndChiefExecutiveOfficerMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">233</ix:nonFraction>
thousand as of June 30, 2022. The loans bear no interest and are linked to the Israeli Consumer Prices Index (&#8220;CPI&#8221;). The
repayment date has not been determined.</span></div>

<p style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</p>

<div style="margin-left:56.7pt;line-height:1.25;margin-top:0px;margin-bottom:0px">

<p style="text-align:justify;margin-top:0px;margin-bottom:0px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
Company considered whether the loans it received from its major stockholder vare beneficial and hence such benefit should be recorded
in capital reserve from the transaction with a related party.</span></span></p> </div>

<p style="margin-top:0px;margin-bottom:0px">&#160;</p>

<div><ix:exclude>

<div style="clear:both;margin-top:0pt;margin-bottom:0pt">

<div style="text-align:center">

<div>

<div style="margin-top:0pt;margin-bottom:0pt">

<div style="text-align:center;margin-bottom:5pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>11</span></span></span></div>

<div><hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000;page-break-after:always" /></div></div>

<div style="line-height:1.25;font-weight:bold;font-family:Times New Roman, Times, serif;text-align:center">

<p style="margin-top:10pt;margin-bottom:0pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="text-decoration:underline"><span>ARTEMIS
THERAPEUTICS, INC.</span></span></span></span></span></span></p></div>

<div style="line-height:1.25;font-weight:bold;font-family:Times New Roman, Times, serif">

<p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="text-decoration:underline">NOTES
TO FINANCIAL STATEMENTS</span></span></span></span></span></p>

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

<p style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</p>

<p style="margin:0pt;text-align:left"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE
6&#160;&#160;</span></span></span><span style="font-size:10pt;font-family:Times New Roman, Times, serif">-</span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold;padding-left:14pt">RELATED
PARTY BALANCES AND TRANSACTIONS (Cont.)</span></span></span></p>

<p style="margin:0pt">&#160;</p> </div> </div> </ix:exclude></div>

<div style="line-height:1.25;margin-left:56.7pt;text-align:justify;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
Company estimated the value of the benefit as the difference between the interest rate stipulated in the contract and the interest rate
commensurate with such loans expected in an arms-length transaction (inclusive adjustment to the size of the loan and the fact that it
is unsecured, which the Company&#8217;s management considers being the best estimate of the Company&#8217;s interest rate close to the
date of receiving loans from a stockholders). Accordingly, as a result of the fact that the stockholder&#8217;s loan bears no interest
and with no maturity date, the benefit is determined each year at the beginning of the year, as the discount of the loans at the effective
interest rate (determined above) determined to be approximately <ix:nonFraction id="Fxbrl_20220831013506684" name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="C_20220630_usgaapDebtInstrumentAxis_atmsStockholdersLoanMember" unitRef="Pure" scale="-2" decimals="4" format="ixt:num-dot-decimal">8.85</ix:nonFraction>%.
The benefit for the&#160;six months ended June 30, 2022 and 2021 were $<ix:nonFraction id="Fxbrl_20220831013514307" name="atms:StockholdersLoanBenefit" contextRef="C_20220101to20220630_usgaapDebtInstrumentAxis_atmsStockholdersLoanMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">10</ix:nonFraction>
and $<ix:nonFraction id="Fxbrl_20220831013520420" name="atms:StockholdersLoanBenefit" contextRef="C_20210101to20210630_usgaapDebtInstrumentAxis_atmsStockholdersLoanMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">4</ix:nonFraction>&#160;in
thousands, respectively.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:56.7pt;line-height:1.25">

<p style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">A.</span><span style="font-weight:bold;padding-left:21pt">Balances
with related parties:</span></span></span></p>

<p style="margin:0pt">&#160;</p>

<p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-indent:40px">(USD in thousands)</p>

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

<div style="margin-left:87pt"> <ix:nonNumeric id="Fxbrl_20220819121015225" name="atms:ScheduleOfBalanceWithRelatedPartiesTableTextBlock" contextRef="C_20220101to20220630" escape="true">

<table border="0" cellpadding="0" cellspacing="0" style="color:#000000;font-family:Times New Roman,Times,serif;font-size:10pt;text-align:left;width:90%">
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">June
        30,</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December&#160;31,</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2
        0 2 2</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2
        0 2 1</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Long-term
        loans from a major stockholder</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819121519925" name="atms:LongtermLoanFromARelatedParty" contextRef="C_20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">233</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819121530585" name="atms:LongtermLoanFromARelatedParty" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">239</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(255, 255, 255)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">Trade account payables (*)</p> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom"><ix:nonFraction id="Fxbrl_20220905223056638" name="atms:TradeAccountPayablesRelatedPartiesTransactions" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">69</ix:nonFraction></td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom"><ix:nonFraction id="Fxbrl_20220905223151262" name="atms:TradeAccountPayablesRelatedPartiesTransactions" contextRef="C_20210101to20211231" unitRef="USD" scale="0" decimals="0" format="ixt:fixed-zero">-</ix:nonFraction></td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  </table> </ix:nonNumeric> </div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:56.7pt;line-height:1.25">

<p style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">B.</span><span style="font-weight:bold;padding-left:21pt">Transactions
with related parties (unaudited):</span></span></span></p>

<p style="margin:0pt">&#160;</p>

<p style="margin-top:0pt;margin-bottom:0pt;text-indent:40px;font-size:10pt;font-family:Times New Roman, Times, serif">(USD in thousands)</p>

<p style="margin-top:0pt;margin-bottom:0pt;text-indent:40px;font-size:10pt;font-family:Times New Roman, Times, serif">&#160;</p> </div>

<div style="margin-left:87pt"> <ix:nonNumeric id="Fxbrl_20220819121023224" name="us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock" contextRef="C_20220101to20220630" escape="true">

<table border="0" cellpadding="0" cellspacing="0" style="color:#000000;font-family:Times New Roman,Times,serif;font-size:10pt;text-align:left;width:90%">
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:#000000 solid 2px">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Six
        Months ended June 30</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2
        0 2 2</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2
        0 2 1</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">Management fees to a major stockholder</p>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122447290_xbrl_20220819122308098_xbrl_20220819121519925" name="atms:ManagementFeesToStockholder" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">32</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122447290_xbrl_20220819122308098_xbrl_20220819121530585" name="atms:ManagementFeesToStockholder" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">25</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:top;width:76%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Sales and marketing (*)</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122449241_xbrl_20220819122308098_xbrl_20220819121519925" name="atms:SalesAndMarketingRelatedPartiesTransactions" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">65</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122449241_xbrl_20220819122308098_xbrl_20220819121530585" name="atms:SalesAndMarketingRelatedPartiesTransactions" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(204, 238, 255)">
    <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">Interest on loans from a major stockholder</p>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122451380_xbrl_20220819122308098_xbrl_20220819121519925" name="atms:InterestOnLoansFromControllingStockholder" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">10</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122451380_xbrl_20220819122308098_xbrl_20220819121530585" name="atms:InterestOnLoansFromControllingStockholder" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">4</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
        </tr>
  <tr style="background-color:rgb(255, 255, 255)">
    <td style="vertical-align:top;width:76%;background-color:rgb(255, 255, 255)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">Stockholder&#8217;s Salaries</p>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122453205_xbrl_20220819122308098_xbrl_20220819121519925" name="atms:StockholdersSalaries" contextRef="C_20220101to20220630" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">36</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(255, 255, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220819122453205_xbrl_20220819122308098_xbrl_20220819121530585" name="atms:StockholdersSalaries" contextRef="C_20210101to20210630" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap;background-color:rgb(255, 255, 255)" valign="bottom">&#160;</td>
        </tr>
  </table> </ix:nonNumeric> </div> </div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;margin-left:87pt">(*)
    <ix:footnote id="FN20220905230936643" xml:lang="en-US">refer to marketing services provided by one of the Company&#8217;s stockholders</ix:footnote>.</p>

<p style="margin:0pt">&#160;</p> </ix:nonNumeric>

                    <div style="clear:both;margin-top:0pt;margin-bottom:5pt">

                    <div style="text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:normal;font-style:normal">12</span></span></span>
                    <hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000;page-break-after:always" />
                    </div> </div> </div>

                    <div>

                    <div style="text-align:center;line-height:1.25;font-family:Times New Roman, Times, serif;font-size:12pt;font-weight:bold;margin-top:10pt">&#160;</div>

                    <div>

                    <div>

                    <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Artemis
                    Therapeutics Inc.</span></span></span></div>

                    <div style="line-height:1.25">&#160;</div>

                    <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">CONSOLIDATED
                    FINANCIAL STATEMENTS</span></span></span></div>

                    <div style="line-height:1.25">&#160;</div>

                    <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">AS
                    OF DECEMBER 31, 2021</span></span></span></div>

                    <div style="line-height:1.25">&#160;</div>

                    <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">U.S.
                    DOLLARS IN THOUSANDS</span></span></span></div>

                    <div style="line-height:1.25">&#160;</div>

                    <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">INDEX</span></span></span></div>

                    <div style="line-height:1.25">&#160;</div>

                    <table border="0" cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:90%;vertical-align:top">&#160;</td>
    <td style="width:10%;vertical-align:top;border-bottom:2px solid rgb(0, 0, 0)">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Page</span></span></div></div></td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">&#160;</td>
    <td style="width:10%;vertical-align:top">&#160;</td></tr>
  <tr>
    <td style="width:90%;vertical-align:top"><a href="#REPORTOFINDEPENDENTREGISTEREDPUBLICACCOUNTINGFIRM">Report of Independent Registered Public
        Accounting Firm (PCAOB ID No. 1197)</a></td>
    <td style="width:10%;vertical-align:top;text-align:center">F-2 - F-3</td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">&#160;</td>
    <td style="width:10%;vertical-align:top">&#160;</td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="#ConsolidatedBalanceSheets2"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Consolidated
        Balance Sheets</span></span></a></span></span></div></td>
    <td style="width:10%;vertical-align:top">
        <div style="text-align:center;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">F-4</span></span></div></td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">&#160;</td>
    <td style="width:10%;vertical-align:top">&#160;</td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="#ConsolidatedStatementofOperation2"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Consolidated
        Statements of Operations</span></span></span></span></a></span></span></span></span></div></td>
    <td style="width:10%;vertical-align:top">
        <div style="text-align:center;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">F-5</span></span></div></td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">&#160;</td>
    <td style="width:10%;vertical-align:top">&#160;</td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="#Equity2"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Consolidated
        Statements of Changes in stockholders&#8217;&#8217;&#160;Equity</span></span></a></span></span></div></td>
    <td style="width:10%;vertical-align:top">
        <div style="text-align:center;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">F-6</span></span></div></td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">&#160;</td>
    <td style="width:10%;vertical-align:top">&#160;</td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="#CashFlows2"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Consolidated
        Statements of Cash Flows</span></span></a></span></span></div></td>
    <td style="width:10%;vertical-align:top">
        <div style="text-align:center;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">F-7</span></span></div></td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">&#160;</td>
    <td style="width:10%;vertical-align:top">&#160;</td></tr>
  <tr>
    <td style="width:90%;vertical-align:top">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="#Notes2"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Notes
        to Financial Statements</span></span></a></span></span></div></td>
    <td style="width:10%;vertical-align:top">
        <div style="text-align:center;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">F-8&#160;-
        F-17</span></span></div></td></tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="clear:both;margin-top:10pt;margin-bottom:10pt">

<div style="page-break-after:always"><hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" /></div></div></div></div></div>

<div>

<div>

<div style="line-height:1.25;font-weight:400;font-family:'Times New Roman',Times,serif">

<div>

<div style="line-height:1.25"><img src="atms_img01.jpg" style="width:157px;height:29px" alt=" " /></div>

<div style="line-height:1.25">&#160;</div></div>

<div style="text-align:center;margin-right:61pt;margin-left:63.85pt;line-height:1.25;font-family:'Times New Roman', Times, serif"><a id="REPORTOFINDEPENDENTREGISTEREDPUBLICACCOUNTINGFIRM"></a><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">To
the Stockholders of</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Artemis
Therapeutics Inc.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Opinion
on the Financial Statements</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-right:6.25pt;margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">We
have audited the accompanying consolidated balance sheets of Artemis Therapeutics Inc. (operating as Manuka Ltd. prior to the reorganization
described in Note 1)(the &#8220;Company&#8221;) as of December 31, 2021, and 2020, and the related consolidated statements of comprehensive
income, shareholders&#8217; equity, and cash flows, for the year ended December 31, 2021, and the Period from March 22, (inception) to
December 31, 2020, and the related notes (collectively referred to as the &#8220;financial statements&#8221;).</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-right:6.25pt;margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">In
our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31,
2021, and 2020, and the results of its operations and its cash flows for the year ended December 31, 2021, and the Period from March 22,
(inception) to December 31,2020, in conformity with accounting principles generally accepted accounting principles in the United States
of America.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Basis
for Opinion</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-right:6.25pt;margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">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) (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.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-right:6.25pt;margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">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. 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.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Critical
Audit Matters</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-right:5.85pt;margin-left:6.95pt;line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
critical audit matter communicated below is a matter arising from the current-period audit of the financial statements that were communicated
or required to be communicated to the Board of Directors and that (1) relates to accounts or disclosures that are material to the financial
statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters
does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical audit
matter below, providing a separate opinion on the critical audit matter or on the accounts or disclosures to which it relates.</span></span></div>

<div style="clear:both;margin-top:10pt;margin-bottom:10pt">

<div style="text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="color:rgb(0, 0, 0);font-weight:normal;font-style:normal">F
- 2</span></span></span></div>

<div style="page-break-after:always"><hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" /></div></div>

<div>

<div style="line-height:1.25">&#160;</div></div>

<div style="margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Going
concern &#8212; Refer to Note 1 to the financial statements</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif;font-style:italic"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Critical
Audit Matter Description</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-right:2.35pt;margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Management
has concluded that there are no material uncertainties that give rise to significant doubt over the Company&#8217;s ability to continue
as a going concern for at least twelve months from the date of the approval of the financial statements.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-right:2.35pt;margin-left:6.95pt;line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
Company is at its early stages, is thinly capitalized and has not yet generated cash from operations. The Company raised funds from an
outside investor, which is not sufficient to fund its operation for the period of twelve months from the date of approval of the financial
statements. Management plans are mainly reliant on the support of its major stockholder by way of unequivocal support letter securing
the necessary funds for the Company in the foreseeable future.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">We
determined the Company&#8217;s ability to continue as a going concern is a critical audit matter due to the estimation and uncertainty
regarding the Company&#8217;s future cash flows, in particular the judgment over the reliance on its major stockholders&#8217; support
and his ability to support the Company.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif;font-style:italic"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">How
the Critical Audit Matter Was Addressed in the Audit</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">We
performed the following audit procedures:</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">We
reviewed the Company&#8217;s negative cash flows from operations</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Enquiring
management regarding the mitigating actions to reduce costs and manage cash flows and assessing whether the mitigating actions were within
the Company&#8217;s control.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-right:6.25pt;margin-left:6.95pt;line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">We
noted that the Company&#8217;s plans are mainly relying on the support from its major stockholder, and we focused our procedures on corroborating
his ability to support the Company.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:6.9pt">&#160;</td>
    <td style="width:18.05pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#8226;</span></span></td>
    <td style="width:auto;vertical-align:top">
        <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">We have asked for access to bank statements and
        other information to evaluate the ability to support the Company for the next twelve months.</span></span></div></td></tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:6.95pt">&#160;</td>
    <td style="width:18.05pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#8226;</span></span></td>
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        <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Reading public information to try to corroborate
        the sources of the capitalization of the major stockholder.</span></span></div></td></tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="margin-right:6.25pt;margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">We
evaluated the Company&#8217;s disclosures and ongoing concern against the requirements of ASC 205-40 and PCAOB AS 2415.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-right:274.05pt;margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Brightman
Almagor Zohar &#38; Co. Certified Public Accountants</span></span></div>

<div style="margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">A
firm in the Deloitte Global Network</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-right:381.8pt;margin-left:7pt;line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Tel
Aviv, Israel</span></span></div>

<div style="line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">&#160;
&#160;July 5, 2022,</span>&#160;<span style="font-weight:bold">except for Note 1B, as to which the date is September 6, 2022</span></span></span></div>

<div style="line-height:1.25;font-family:'Times New Roman', Times, serif">

<p style="margin:0pt">&#160;</p>

<p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">We have served as the Company&#8217;s
auditor since 2020.</p><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">&#160;</span></span></span></div></div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><img src="atms_img02.jpg" style="width:504px;height:126px" alt=" " /><br />&#160;</span></span></div>

<div style="text-align:center;line-height:1.25;font-weight:bold">&#160;</div>

<div style="clear:both;margin-top:10pt;margin-bottom:10pt">

<div style="text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="color:#000000;font-weight:normal;font-style:normal">F
- 3</span></span></span></div>

<div style="page-break-after:always"><hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" /></div></div>

<div style="text-align:center;line-height:1.25;font-weight:bold">&#160;</div></div></div>

<div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="text-decoration:underline">Artemis
Therapeutics Inc.</span></span></span></span></span></div>

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Balance Sheets</span></span></span></span></span><a id="ConsolidatedBalanceSheets2"></a></div>

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in thousands, except share data)</span></span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<div>

<div>

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    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom" valign="bottom">&#160;</td>
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    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom" valign="bottom">&#160;</td>
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    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
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    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:center;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:64%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;background-color:#CCEEFF;width:64%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">5</span></span></div>
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    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">
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    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">
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    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:64%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating lease right-of-use
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">7</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902030629686_20220829173521016_1" name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="C_20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;background-color:#CCEEFF;width:64%;padding-bottom:2px" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Intangible assets, net</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%;padding-bottom:2px" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">6</span></span></div>
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    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;border-bottom:#000000 solid 2px" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%;border-bottom:#000000 solid 2px" valign="bottom">
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    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;border-bottom:#000000 solid 2px" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%;border-bottom:#000000 solid 2px" valign="bottom">
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    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
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  <tr>
    <td style="vertical-align:bottom;width:64%;padding-bottom:4px" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;background-color:#CCEEFF;width:64%" valign="bottom">
        <div style="line-height:1.25">&#160;</div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:center;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:64%;padding-bottom:4px" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">TOTAL
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;background-color:#CCEEFF;width:64%" valign="bottom">
        <div style="line-height:1.25">&#160;</div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:center;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
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        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">LIABILITIES
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;background-color:#CCEEFF;width:64%" valign="bottom">
        <div style="line-height:1.25">&#160;</div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:center;width:9%" valign="bottom">&#160;</td>
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    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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  <tr>
    <td style="vertical-align:bottom;width:64%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;background-color:#CCEEFF;width:64%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">7</span></span></div>
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    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">
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    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">
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    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:64%;padding-bottom:2px" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Other
        account payables</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;background-color:#CCEEFF;width:64%;padding-bottom:2px" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:center;width:9%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;border-bottom:#000000 solid 2px" valign="bottom">&#160;</td>
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    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;border-bottom:#000000 solid 2px" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%;border-bottom:#000000 solid 2px" valign="bottom">
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    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
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  <tr>
    <td style="vertical-align:bottom;width:64%" valign="bottom">
        <div style="line-height:1.25">&#160;</div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;background-color:#CCEEFF;width:64%" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">NON-CURRENT
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:center;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:64%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Long-term loans from
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">9</span></span></div>
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;background-color:#CCEEFF;width:64%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Long-term operating lease
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">7</span></span></div>
        </td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">
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        </td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">
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  <tr>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
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  <tr>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;border-bottom:#000000 double 4px" valign="bottom">&#160;</td>
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  <tr>
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        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
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  <tr>
    <td style="vertical-align:bottom;background-color:#CCEEFF;width:64%" valign="bottom">
        <div style="line-height:1.25">&#160;</div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:rgb(204, 238, 255);vertical-align:bottom;text-align:center;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:64%" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">STOCKHOLDERS&#8217;
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;background-color:#CCEEFF;width:64%" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Common
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        as of December 2020;</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">8</span></span></div>
        </td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220829173521048_15" name="us-gaap:CommonStockValue" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">315</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220829173521049_16" name="us-gaap:CommonStockValue" contextRef="C_20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">261</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:64%" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Series
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:center;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902030656424_20220829173521011_0" name="us-gaap:PreferredStockValue" contextRef="C_20211231_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">1</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902030656424_20220829173521016_1" name="us-gaap:PreferredStockValue" contextRef="C_20201231_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">1</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;background-color:#CCEEFF;width:64%" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Capital
        reserve from transaction with a major stockholder</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902030658529_20220829173521011_0" name="atms:CapitalReserveFromTransactionWithRelatedParties" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">15</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
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        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
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  <tr>
    <td style="vertical-align:bottom;background-color:#CCEEFF;width:64%" valign="bottom">
        <div style="line-height:1.25">&#160;</div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
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  </table> </div> </div>

<div style="line-height:1.25;font-weight:bold"><br /><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The
accompanying notes are an integral part of the financial statements.</span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="clear:both;margin-top:0pt;margin-bottom:10pt">

<div style="text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="font-weight:normal;font-style:normal">F
- 4</span></span></span></span></span></div>

<div style="page-break-after:always"> <hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" />
</div> </div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="text-decoration:underline">Artemis
Therapeutics Inc.</span></span></span></span></span></div> </div>

<div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><a id="ConsolidatedStatementofOperation2"></a><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Statements
of Comprehensive Income</span></span></span></div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">(USD
in thousands, except per share data)</span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left;color:#000000;width:100%">
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);text-align:center">
        <div style="line-height:1.25">
        <div style="line-height:1.25">&#160;</div>
        <div style="line-height:1.25">&#160;</div>
        <div style="line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Year
        ended</span></span></div>
        <div style="line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December
        31,</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom">&#160;</td>
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        <div style="line-height:1.25;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Period&#160;from</strong></span></span></div>
        <div style="line-height:1.25;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>March
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        <div style="line-height:1.25;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>(Inception)&#160;to&#160;</strong></span></span></div>
        <div style="line-height:1.25;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December&#160;</strong></span></span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>31,</strong></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2
        0 2 1</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2
        0 2 0</span></span></div> </div> </td>
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  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
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        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:bottom;width:1%;border-bottom:#000000 solid 2px" valign="bottom">
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        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Revenues</span></span></div>
        </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
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        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Costs of revenues</span></span></div>
        </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
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  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
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  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:2px" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Gross
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    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902033026949_20220829173521131_1" name="us-gaap:GrossProfit" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating expenses</span></span></div>
        </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Sales and marketing</span></span></div>
        </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902033023956_20220829173521131_0" name="us-gaap:SellingAndMarketingExpense" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">66</ix:nonFraction></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902033023956_20220829173521131_1" name="us-gaap:SellingAndMarketingExpense" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">38</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:2px" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">General and administrative</span></span></div>
        </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220829173521131_0" name="us-gaap:GeneralAndAdministrativeExpense" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">230</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220829173521131_1" name="us-gaap:GeneralAndAdministrativeExpense" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">23</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:4px" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total
        operating expenses</span></span></div> </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902033035710_20220829173521131_0" name="us-gaap:OperatingExpenses" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">296</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902033035710_20220829173521131_1" name="us-gaap:OperatingExpenses" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">61</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating
        loss</span></span></div> </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="F20220829173521131_2" name="us-gaap:OperatingIncomeLoss" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">290</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="F20220829173521132_3" name="us-gaap:OperatingIncomeLoss" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">61</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:2px" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Financial expenses, net</span></span></div>
        </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="F20220829173521132_4" name="us-gaap:NonoperatingIncomeExpense" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">39</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="F20220829173521132_5" name="us-gaap:NonoperatingIncomeExpense" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">7</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:4px" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Net
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    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
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        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
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    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="F20220829173521132_8" name="us-gaap:NetIncomeLoss" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">68</ix:nonFraction></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">
        <div style="line-height:1.25;font-style:italic"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Loss
        per share:</span></span></div> </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td rowspan="1" style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" rowspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" rowspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" rowspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" rowspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" rowspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" rowspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" rowspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" rowspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:4px" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Basic and diluted net
        loss per common stock</span></span></div> </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220830130254445" name="us-gaap:EarningsPerShareDiluted" contextRef="C_20210101to20211231" unitRef="USD_per_share" scale="0" decimals="4" format="ixt:num-dot-decimal" sign="-"><ix:nonFraction id="Fxbrl_20220302162446137_20220829173521132_9" name="us-gaap:EarningsPerShareBasic" contextRef="C_20210101to20211231" unitRef="USD_per_share" scale="0" decimals="4" format="ixt:num-dot-decimal" sign="-">0.0041</ix:nonFraction></ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220830130303520" name="us-gaap:EarningsPerShareDiluted" contextRef="C_20200323to20201231" unitRef="USD_per_share" scale="0" decimals="4" format="ixt:num-dot-decimal" sign="-"><ix:nonFraction id="Fxbrl_20220302162446137_20220829173521132_10" name="us-gaap:EarningsPerShareBasic" contextRef="C_20200323to20201231" unitRef="USD_per_share" scale="0" decimals="4" format="ixt:num-dot-decimal" sign="-">0.0011</ix:nonFraction></ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Weighted average number
        of common stocks used in calculation of net loss per common </span></span>stock<span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">
        (*):</span></span></div> </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Basic and diluted</span></span></div>
        </td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220830130316170" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="C_20210101to20211231" unitRef="Shares" scale="0" decimals="0" format="ixt:num-dot-decimal"><ix:nonFraction id="F20220829173521132_9" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="C_20210101to20211231" unitRef="Shares" scale="0" decimals="0" format="ixt:num-dot-decimal">26,139,289</ix:nonFraction></ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="text-align:right;vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220830130323151" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="C_20200323to20201231" unitRef="Shares" scale="0" decimals="0" format="ixt:num-dot-decimal"><ix:nonFraction id="F20220829173521132_10" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="C_20200323to20201231" unitRef="Shares" scale="0" decimals="0" format="ixt:num-dot-decimal">20,315,323</ix:nonFraction></ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
accompanying notes are an integral part of the financial statements.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="clear:both;margin-top:10pt;margin-bottom:10pt">

<div style="text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:normal;font-style:normal">F
- 5</span></span></span></div>

<div style="page-break-after:always"> <hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" />
</div> </div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Artemis
Therapeutics Inc.</span></span></span></div> </div>

<div>

<div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold">

<div style="margin:0pt;text-align:center"><a id="Equity2"></a> <span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Consolidated
Statements of Comprehensive Income, Stockholders&#8217; Equity</span></span></span></div> </div>

<div>

<div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="text-decoration:underline">(USD
in thousands, except share data)</span></span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left;color:#000000;width:100%" width="100%">
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Common
        Stock</span></span></span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Preferred
        Stock D</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)">
        <div style="line-height:1.25">
        <div style="line-height:1.25;text-align:center"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><strong><span><span>Capital</span></span></strong></span></span></div>
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Reserve</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Additional</span></span></span></span></div>
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Paid
        In </span></span></span></span></div>
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Capital</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Accumulated</span></span></span></span></div>
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Deficit</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Total</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Number</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25;font-weight:bold;text-align:center"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Number</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25;font-weight:bold;text-align:center"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;text-align:right" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;text-align:right" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;text-align:right" valign="bottom">&#160;</td>
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  <tr>
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
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  <tr>
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    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
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  <tr>
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
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  <tr>
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        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Net Loss</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:6%" valign="bottom">
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        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>)</span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
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        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>)</span></span></span></span></div>
        </div> </td> </tr>
  <tr>
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        <div style="margin-right:2.85pt;margin-left:7.8pt;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Balance
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    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(<ix:nonFraction id="Fxbrl_20220902034709711" name="us-gaap:StockholdersEquity" contextRef="C_20201231_usgaapStatementEquityComponentsAxis_usgaapAdditionalPaidInCapitalMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">261</ix:nonFraction></span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>)</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(<ix:nonFraction id="Fxbrl_20220902034718159" name="us-gaap:StockholdersEquity" contextRef="C_20201231_usgaapStatementEquityComponentsAxis_usgaapRetainedEarningsMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">68</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>)</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(<ix:nonFraction id="Fxbrl_20220902034728503" name="us-gaap:StockholdersEquity" contextRef="C_20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">65</ix:nonFraction></span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>)</span></span></span></span></div>
        </td> </tr>
  <tr>
    <td style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:28%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:28%" valign="bottom">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issuance
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><ix:nonFraction id="Fxbrl_20220902034804283" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20210101to20211231_usgaapStatementEquityComponentsAxis_usgaapCommonStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">5,439,650</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><ix:nonFraction id="Fxbrl_20220902034807300" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="C_20210101to20211231_usgaapStatementEquityComponentsAxis_usgaapCommonStockMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">54</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><ix:nonFraction id="Fxbrl_20220902034809756" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20210101to20211231_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember_usgaapStatementEquityComponentsAxis_usgaapPreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">18,966</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(<span style="-sec-ix-hidden:Fxbrl_20220902034813788">**</span></span></span></span></span></div>
        </td>
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;white-space:nowrap;width:1%" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:28%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;background-color:rgb(204, 238, 255);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px;width:28%" valign="bottom">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Net Loss</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:6%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:6%" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(<ix:nonFraction id="Fxbrl_20220902034831799" name="us-gaap:NetIncomeLoss" contextRef="C_20210101to20211231_usgaapStatementEquityComponentsAxis_usgaapRetainedEarningsMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">329</ix:nonFraction></span></span></span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;width:1%" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>)</span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:2px solid rgb(0, 0, 0);width:6%" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(<ix:nonFraction id="Fxbrl_20220902034829038" name="us-gaap:NetIncomeLoss" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">329</ix:nonFraction></span></span></span></span></div>
        </div> </td>
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        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>)</span></span></span></span></div>
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  <tr>
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        <div style="margin-right:2.85pt;margin-left:7.8pt;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Balance
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    <td colspan="1" style="vertical-align:bottom;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:6%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:4px;background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);width:1%" valign="bottom">&#160;</td>
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<div style="line-height:1.25">&#160;</div>

<div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(*) Date
of inception</span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(**) Represents
an amount lower than 1 USD</span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="line-height:1.25">

<div style="line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>The
accompanying notes are an integral part of the financial statements.</span></span></span></span></div> </div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<div style="clear:both;margin-top:0pt;margin-bottom:10pt">

<div style="text-align:center"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="font-weight:normal;font-style:normal">F
- 6</span></span></span></span></span></div>

<div style="page-break-after:always"> <hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" />
</div> </div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="text-decoration:underline">Artemis
Therapeutics Inc.</span></span></span></span></span></div> </div> </div> </div> </div>

<div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Consolidated
Statement of Cash Flows</span></span></span><a id="CashFlows2"></a></div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">(USD
in thousands)</span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left;color:#000000;width:100%">
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);text-align:center">
        <div style="line-height:1.25">
        <div style="line-height:1.25">&#160;</div>
        <div style="line-height:1.25"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Year ended</span></span></strong></div>
        <div style="line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December
        31,</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
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        to&#160;</span></span><br /><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December 31,</span></span></div>
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    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2
        0 2 1</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="text-align:center;line-height:1.25;font-weight:bold;text-indent:2pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2
        0 2 0</span></span></div> </div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:bottom;width:1%;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:bottom;width:1%;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Cash
        flows from operating activities:</span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Net loss</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="F20220829173521160_0" name="us-gaap:NetIncomeLoss" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">329</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="F20220829173521160_1" name="us-gaap:NetIncomeLoss" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">68</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Adjustments
        to reconcile net loss to net cash used in operating activities:</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Depreciation</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902043134050_20220829173521160_1" name="us-gaap:Depreciation" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">3</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<span style="-sec-ix-hidden:Fxbrl_20220902043229330">*</span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Increase in operating
        lease liabilities</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902043136581_20220829173521160_0" name="us-gaap:IncreaseDecreaseInOperatingLeaseLiability" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">2</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Increase in other liabilities</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<span style="-sec-ix-hidden:Fxbrl_20220902043239451">*</span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902043144031_20220829173521160_1" name="us-gaap:IncreaseDecreaseInOtherOperatingLiabilities" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Accrued interest from
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902043146655_20220829173521160_0" name="us-gaap:IncreaseDecreaseInAccruedInterestReceivableNet" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">13</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902043146655_20220829173521160_1" name="us-gaap:IncreaseDecreaseInAccruedInterestReceivableNet" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">2</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Increase in trade receivable
        and other receivable s</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220902043151206_20220829173521160_0" name="us-gaap:IncreaseDecreaseInAccountsAndOtherReceivables" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">15</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220902043151206_20220829173521160_1" name="us-gaap:IncreaseDecreaseInAccountsAndOtherReceivables" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">4</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Increase in &#160;trade
        account payables and other accounts payable.</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220829173521160_6" name="us-gaap:IncreaseDecreaseInOtherAccountsPayable" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">121</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220829173521161_7" name="us-gaap:IncreaseDecreaseInOtherAccountsPayable" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">12</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Increase in inventory</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220902043154639_20220829173521160_0" name="us-gaap:IncreaseDecreaseInInventories" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">74</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902043154639_20220829173521160_1" name="us-gaap:IncreaseDecreaseInInventories" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Net
        cash used in operating activities</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="F20220829173521161_10" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">279</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="F20220829173521161_11" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">58</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Cash
        flows used in investing activities:</span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:2px" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Purchase of property
        and equipment</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220902043157848_20220829173521160_0" name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">27</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220902043157848_20220829173521160_1" name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">1</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:2px" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Net
        cash used in investing activities</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(<ix:nonFraction id="Fxbrl_20220902043200264_20220829173521160_0" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal" sign="-">27</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
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        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
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  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Cash
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Short-term credit</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Issuance of common stock</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></div>
        </td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Loans received from a
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902043209856_20220829173521160_1" name="atms:ProceedsFromRepaymentOfLoanReceivedFromStockholders" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">62</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Net
        cash provided by financing activities</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220829173521162_20" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">774</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220829173521161_13" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">62</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Increase
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220829173521162_14" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">468</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220829173521162_15" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">3</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Cash
        and cash equivalents at beginning of period</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220829173521162_16" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="C_20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">3</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220829173521162_17" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="C_20200322" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Cash
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220829173521162_18" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">471</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220829173521162_19" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="C_20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">3</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:4px" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Intangible assets recognized
        with corresponding other liability</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
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        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902043217961_20220829173521160_1" name="atms:IntangibleAssetsRecognizedWithCorrespondingOtherLiability" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </div> </td>
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  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Purchase of property
        and equipment in credit</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902043220201_20220829173521160_0" name="atms:PurchaseOfPropertyAndEquipmentInCredit" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">12</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902043220201_20220829173521160_1" name="atms:PurchaseOfPropertyAndEquipmentInCredit" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(*) Represents an amount
lower than 1 USD</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
accompanying notes are an integral part of the financial statements.</span></span>

<p style="margin:0pt">&#160;</p> </div>

<div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:normal;font-style:normal">F
- 7</span></span></span></div>

<div style="clear:both;margin-top:0pt;margin-bottom:10pt"> <hr style="border-width:0px;clear:both;page-break-after:always;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" />
</div> </div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Artemis
Therapeutics Inc.</span></span></span></div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">Notes
to the financial statement</span></span></span><a id="Notes2"></a></div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="text-decoration:underline">(USD
in thousands)</span></span></span></div> </div>

<div>

<div>

<div>

<div>

<div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-family:Times New Roman, Times, serif;font-size:10pt;text-align:left;font-weight:400">&#160;</span></div>
</div> <ix:nonNumeric id="Fxbrl_20220902030503995" name="us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<div style="text-align:justify;line-height:1.25">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:49.6pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="font-weight:bold">NOTE
        1</span>&#160;<strong>&#160;-</strong></span></span><strong><span><span style="padding-left:14pt">DESCRIPTION OF BUSINESS AND GENERAL</span></span></strong></span></span></td>
        </tr>
  </table> </div> </div>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>A.</span></span></span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Artemis Therapeutics Inc. (&#8220;the
        Company&#8221;) was originally incorporated under the laws of the State of Nevada, on April 22, 1997. Based on the lack of Company business
        activities since January 10, 2019, the Company was classified as a &#8220;shell&#8221; company as defined by the Securities and Exchange
        Commission (the &#8220;SEC&#8221;).</span></span></span></span></div> </td> </tr>
  </table>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>As
of June 30, following the completion of the Share Exchange Agreement as detailed below, the Company is no longer classified as &#8220;shell&#8221;
Company.</span></span></span></span><br />&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">B.</p> </td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">On March 6, 2022, the Company entered
        into a Share Exchange Agreement, as amended on June 30, 2022 (the &#8220;Share Exchange Agreement&#8221;) with Manuka Ltd., and the shareholders
        of Manuka Ltd., a Company incorporated in Israel and engaged in developing and manufacturing skincare products based on M&#257;nuka honey
        and bee venom.</p> </td> </tr>
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right">&#160;</td>
    <td style="width:auto;vertical-align:top;text-align:justify">&#160;</td> </tr>
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right">&#160;</td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The&#160;Share Exchange Agreement was consummated
        on June 30, 2022 and the Company acquired <ix:nonFraction id="Fxbrl_20220906001454468" name="us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired" contextRef="C_20220630_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapSubsequentEventTypeAxis_usgaapSubsequentEventMember_usgaapTypeOfArrangementAxis_atmsShareExchangeAgreementMember" unitRef="Pure" scale="-2" decimals="2" format="ixt:num-dot-decimal">100</ix:nonFraction>%
        of the outstanding shares of Manuka &#160;Ltd. (the &#160;&#8220;Reverse Recapitalization Transaction&#8221;). Pursuant to the Share Exchange
        Agreement, in exchange for all of the outstanding shares of Manuka Ltd., the Company issued to the shareholders of Manuka Ltd. a total
        of <ix:nonFraction id="Fxbrl_20220906001500693" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20220101to20220630_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapSubsequentEventTypeAxis_usgaapSubsequentEventMember_usgaapTypeOfArrangementAxis_atmsShareExchangeAgreementMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">33,791,641</ix:nonFraction>
        (including shares issued to service provider of <ix:nonFraction id="Fxbrl_20220906001505746" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20220101to20220630_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapStatementClassOfStockAxis_usgaapCommonStockMember_usgaapSubsequentEventTypeAxis_usgaapSubsequentEventMember_usgaapTypeOfArrangementAxis_atmsShareExchangeAgreementMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">2,242,509</ix:nonFraction>)
        common stock and <ix:nonFraction id="Fxbrl_20220906001519344" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20220101to20220630_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember_usgaapSubsequentEventTypeAxis_usgaapSubsequentEventMember_usgaapTypeOfArrangementAxis_atmsShareExchangeAgreementMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">110,000</ix:nonFraction>
        preferred D shares, convertible into <ix:nonFraction id="Fxbrl_20220906001512187" name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="C_20220101to20220630_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember_usgaapSubsequentEventTypeAxis_usgaapSubsequentEventMember_usgaapTypeOfArrangementAxis_atmsShareExchangeAgreementMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">66,000,000</ix:nonFraction>
        shares of common stock of the Company, representing <ix:nonFraction id="Fxbrl_20220906001525619" name="us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction" contextRef="C_20220101to20220630_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapSubsequentEventTypeAxis_usgaapSubsequentEventMember_usgaapTypeOfArrangementAxis_atmsShareExchangeAgreementMember" unitRef="Pure" scale="-2" decimals="2" format="ixt:num-dot-decimal">89</ix:nonFraction>%
        of the total shares issued and outstanding after giving effect to the Reverse Recapitalization Transaction. As a result of the Reverse
        Recapitalization Transaction, Manuka Ltd. became a wholly owned subsidiary of the Company. As the shareholders of Manuka Ltd. received
        the largest ownership interest in the Company, Manuka Ltd. was determined to be the &#8220;accounting acquirer&#8221; in the reverse recapitalization.
        As a result, the historical financial statements of the Company were replaced with the financial statement of Manuka Ltd. for all periods
        presented. The financial statements reflect the financial statements of Manuka Ltd, recasted for the change in the equity structure.</span></span></div>
        </td> </tr>
  </table>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">As&#160;<span>of
June 30, 2022, the term Company refers to Artemis as adjusted to reflect the financial statements of Manuka Ltd.</span></span></span></div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The
number of shares have been retroactively adjusted based on the equivalent number of shares received by the accounting acquirer in the
Reverse Recapitalization Transaction.</span></span></span></span></div>

<div style="text-align:justify;margin-left:103.5pt;line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The
Company&#8217;s Common Stock is not listed on any national stock exchange but is quoted on the OTC Pink Market under the symbol &#8220;ATMS.&#8221;</span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The
Company is in its early stages and there is great uncertainty regarding the future of its operations. Moreover, the Company is thinly
capitalized and has not yet generated cash from operations. The Company raised funds from an outside investor, but it does not seem to
be sufficient to fund its operation for the period of twelve months from the date of approval of the financial statements. In order to
mitigate that risk, the Company&#8217; management received support from its major stockholder by way of a support letter securing the
necessary funds to the Company in case of need.</span></span></span></span></div> </div> </ix:nonNumeric> </div> </div> </div> </div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<div>

<div> <ix:nonNumeric id="F20220829173521174_0" name="us-gaap:SignificantAccountingPoliciesTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<div>

<div>

<div style="text-align:justify;line-height:1.25">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:49.6pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE
        2&#160; -</span></span></span><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif;padding-left:14pt">SUMMARY
        OF SIGNIFICANT ACCOUNTING POLICIES</span></span></strong></td> </tr>
  </table> </div> </div>

<div style="line-height:1.25">&#160;</div> <ix:nonNumeric id="Fxbrl_20220902052603376" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">A.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Accounting principles:</span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
financial statements have been prepared in accordance with generally accepted accounting principles in the United States (&#8220;U.S.
GAAP&#8221;).</span></span></div> </div> </ix:nonNumeric>

<div style="line-height:1.25">&#160;</div> <ix:nonNumeric id="Fxbrl_20220902052608601" name="us-gaap:UseOfEstimates" contextRef="C_20210101to20211231" escape="true">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">B.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Use of estimates in the
        preparation of financial statements:</span></span></div> </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements and reported amounts of revenues and expenses during the reported periods. Actual results could differ
from those estimates.</span></span></div> </div> </ix:nonNumeric>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25">&#160;</div>

<div><ix:exclude>

<div style="line-height:1.25">

<div style="clear:both;margin-top:0pt;margin-bottom:5pt">

<div style="text-align:center;margin-top:0pt;margin-bottom:5pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="font-family:'Times New Roman',Times,serif;color:rgb(0, 0, 0);font-weight:normal;font-style:normal">F
- 8</span></span></span></span></span></div>

<div style="page-break-after:always"><hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" /></div>

<div>

<div style="line-height:1.25;text-align:center;margin-top:10pt"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><strong><span><span>Artemis
Therapeutics Inc.</span></span></strong></span></span></span></div></div>

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Notes
to the financial statement</span></span></span></span></span></div>

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(USD
in thousands)</span></span></span></span></span></div></div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div> </div>

<div style="text-align:justify;line-height:1.25">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:49.6pt;vertical-align:top"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE
        2&#160; -</span></span></span><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif;padding-left:14pt">SUMMARY
        OF SIGNIFICANT ACCOUNTING POLICIES (Cont.)</span></span></strong></td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div> </div> </div> </ix:exclude></div> <ix:nonNumeric id="Fxbrl_20220902052615450" name="us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">C.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Functional currency:</span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
functional currency of the Company is the U.S dollar (&#8220;$&#8221; or &#8220;dollar&#8221;) since the dollar is the currency of the
expected primary economic environment in which the Company is and would operate.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
dollar figures are determined as follows: transactions and balances originally denominated in dollars are presented at their original
amounts. Balances in non-dollar currencies are translated into dollars using historical and current exchange rates for non-monetary and
monetary balances, respectively. For non-dollar transactions reflected in the statement of operations, the exchange rates at transaction
dates are used. Depreciation and other changes deriving from non-monetary items are based on historical exchange rates.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
resulting translation gains or losses are recorded as financial income or expenses, as appropriate.</span></span></div> </div> </ix:nonNumeric>

<div style="line-height:1.25">&#160;</div> <ix:nonNumeric id="Fxbrl_20220902052644368" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">D.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Cash and cash equivalents:</span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
Company considers all highly liquid investments, which include short-term bank deposits that are not restricted as to withdrawal or use
and such deposits have a period to maturity which did not exceed three months at the time of investment, to be cash equivalents.</span></span></div>
</div> </ix:nonNumeric>

<div style="line-height:1.25">&#160;</div> <ix:nonNumeric id="Fxbrl_20220902052622186" name="us-gaap:InventoryPolicyTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">E.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Inventory:</span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Inventories
are recorded at the lower cost or net realizable value. Cost is determined on a weighted average basis.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
Company periodically evaluates the inventory quantities on hand relative to historical and projected sales volumes, current and historical
selling prices, and contractual obligations to maintain certain levels of products. Based on these evaluations, inventory write-offs are
provided to cover risks arising from slow-moving items, discontinued products, excess inventories, and market prices lower than cost and
adjusted revenue forecasts.</span></span></div> </div> </ix:nonNumeric>

<div style="line-height:1.25">&#160;</div> <ix:nonNumeric id="Fxbrl_20220902052638222" name="us-gaap:PropertyPlantAndEquipmentPolicyTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">F.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Property and equipment:</span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">These
assets are stated at cost. Depreciation is computed using the straight-line method over the estimated useful life of each asset.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Annual
rates of depreciation are as follows:</span></span></div> <ix:nonNumeric id="Fxbrl_20220902062535486" name="atms:PropertyPlantAndEquipmentUsefulLifeTableTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:85pt">

<table border="0" cellpadding="0" cellspacing="0" style="width:70%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left">
  <tr>
    <td style="width:80%;vertical-align:top">&#160;</td>
    <td style="width:20%;vertical-align:top;border-bottom:2px solid #000000">
        <div style="line-height:1.25">
        <div style="text-align:center;text-indent:-57.85pt;margin-left:57.85pt;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">%</span></span></div>
        </div> </td> </tr>
  <tr>
    <td style="width:80%;vertical-align:top">&#160;</td>
    <td style="width:20%;vertical-align:top">&#160;</td> </tr>
  <tr>
    <td style="width:80%;vertical-align:top;background-color:rgb(204, 238, 255)">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Computers
        and electronic equipment</span></span></div> </td>
    <td style="width:20%;vertical-align:top;background-color:rgb(204, 238, 255)">
        <div style="text-align:center;text-indent:-57.85pt;margin-left:57.85pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902062603312" name="us-gaap:PropertyPlantAndEquipmentSalvageValuePercentage" contextRef="C_20211231_usgaapPropertyPlantAndEquipmentByTypeAxis_usgaapComputerEquipmentMember" unitRef="Pure" scale="-2" decimals="2" format="ixt:num-dot-decimal">33</ix:nonFraction></span></span></div>
        </td> </tr>
  <tr>
    <td style="width:80%;vertical-align:top">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Capitalization
        of website development costs</span></span></div> </td>
    <td style="width:20%;vertical-align:top">
        <div style="text-align:center;text-indent:-57.85pt;margin-left:57.85pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902062633068" name="us-gaap:PropertyPlantAndEquipmentSalvageValuePercentage" contextRef="C_20211231_usgaapPropertyPlantAndEquipmentByTypeAxis_usgaapSoftwareAndSoftwareDevelopmentCostsMember" unitRef="Pure" scale="-2" decimals="2" format="ixt:num-dot-decimal">20</ix:nonFraction></span></span></div>
        </td> </tr>
  <tr>
    <td style="width:80%;vertical-align:top;background-color:rgb(204, 238, 255)">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Office
        furniture and equipment</span></span></div> </td>
    <td style="width:20%;vertical-align:top;background-color:rgb(204, 238, 255)">
        <div style="text-align:center;text-indent:-57.85pt;margin-left:57.85pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902062635609" name="us-gaap:PropertyPlantAndEquipmentSalvageValuePercentage" contextRef="C_20211231_usgaapPropertyPlantAndEquipmentByTypeAxis_usgaapOfficeEquipmentMember" unitRef="Pure" scale="-2" decimals="2" format="ixt:num-dot-decimal">7</ix:nonFraction></span></span></div>
        </td> </tr>
  </table>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div> </div> </div> </ix:nonNumeric> </div>
</ix:nonNumeric>

<div><ix:exclude>

<div style="line-height:1.25">

<div style="clear:both;margin-top:0pt;margin-bottom:5pt">

<div style="text-align:center;margin-top:0pt;margin-bottom:5pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="font-family:'Times New Roman',Times,serif;color:rgb(0, 0, 0);font-weight:normal;font-style:normal">F
- 9</span></span></span></span></span></div>

<div style="page-break-after:always"><hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" /></div>

<div>

<div style="line-height:1.25;text-align:center;margin-top:10pt"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><strong><span><span>Artemis
Therapeutics Inc.</span></span></strong></span></span></span></div></div>

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Notes
to the financial statement</span></span></span></span></span></div>

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(USD
in thousands)</span></span></span></span></span></div></div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div> </div>

<div style="text-align:justify;line-height:1.25">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:49.6pt;vertical-align:top"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE
        2&#160; -</span></span></span><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif;padding-left:14pt">SUMMARY
        OF SIGNIFICANT ACCOUNTING POLICIES (Cont.)</span></span></strong></td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div> </div> </div> </ix:exclude></div> <ix:nonNumeric id="Fxbrl_20220902052651711" name="us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">G.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Impairment of long-lived
        assets:</span></span></div> </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
Company&#8217;s long-lived assets (assets group) to be held or used, including the right of use assets and intangible assets that are
subject to amortization, are reviewed for impairment in accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 360, &#8220;Property,
Plant, and Equipment&#8221; whenever events or changes in circumstances indicate that the carrying amount of a group of assets may not
be recoverable. The recoverability of a group of assets to be held and used is measured by a comparison of the carrying amount of the
group to the future undiscounted cash flows expected to be generated by the group. If such a group of assets is considered to be impaired,
the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds their fair value. Fair value
is determined through various valuation techniques including discounted cash flow models and third&#8209;party independent appraisals,
as considered necessary. During the year ended December 2021 and the period from March 22, (Inception) to December 31 ,2020, the Company
did not record any impairment charges attributable to long-lived assets.</span></span></div> </div> </ix:nonNumeric>

<div style="line-height:1.25">&#160;</div> <ix:nonNumeric id="Fxbrl_20220902052657258" name="us-gaap:EarningsPerSharePolicyTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">H.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Basic and diluted net
        loss per share:</span></span></div> </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Basic
loss per share is computed by dividing the net loss applicable to holders of Common Stock by the weighted average number of shares of
Common Stock outstanding during the year per share is computed by dividing the net loss applicable to holders of Common Stock by the weighted
average number of Common Stock outstanding plus the number of additional Common Stock that would have been outstanding if all potentially
dilutive Common Stock had been issued, using the Treasury Shares Method, in accordance with ASC 260-10, &#8220;Earnings per Share&#8221;.</span></span></div>
</div> </ix:nonNumeric>

<div style="line-height:1.25">&#160;</div> <ix:nonNumeric id="Fxbrl_20220902052704919" name="us-gaap:IncomeTaxPolicyTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">I.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Income Tax:</span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
Company accounts for income taxes in accordance with ASC 740, &#8220;Income Taxes.&#8221; This ASC prescribes the use of the liability
method whereby deferred tax assets and liability account balances are determined based on differences between financial reporting and
tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences
are expected to reverse. The Company provides a valuation allowance, if necessary, to reduce deferred tax assets to their estimated realizable
value. The Company establishes reserves for uncertain tax positions based on an evaluation of whether the tax position is &#8220;more
likely than not&#8221; to be sustained upon examination. The Company records interest and penalties pertaining to its uncertain tax positions
in the financial statements as income tax expenses. As the Company is in an early stage, a valuation allowance was provided on any deferred
tax assets. The Company has not recorded any liability for uncertain tax positions for the years ended December 31, 2021, and the period
from March 22, (Inception) to December 31, 2020.</span></span></div> </div> </ix:nonNumeric>

<div style="line-height:1.25">&#160;</div> <ix:nonNumeric id="Fxbrl_20220902052713448" name="us-gaap:RevenueFromContractWithCustomerPolicyTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">J.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Revenue recognition:</span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
Company generates its revenues mainly from sales of skincare products. Revenues from the Company&#8217;s contracts with customers are
recognized using the five-step model in ASC 606, &#8220;Revenue from Contracts with Customers.&#8221; At first, the Company determines
if an agreement with a customer is considered to be a contract to the extent it has a commercial substance, it is approved in writing
by both parties, all rights and obligations including payment terms are identifiable, and the agreement between the parties creates enforceable
rights and obligations, and collectability in exchange for goods that will be transferred to the customer is considered as probable. The
Company then assesses the transaction price for a contract in order to determine the consideration the Company expects to receive for
satisfying the performance obligations called for in the contract, which generally includes only one performance obligation.</span></span></div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Revenues
for performance obligations are recognized at the point in time when control is transferred to the customer (which is generally upon delivery)
and include mainly revenues from the sales of the skincare products.</span></span></div> </div> </ix:nonNumeric>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25">&#160;</div>

<div><ix:exclude>

<div style="line-height:1.25">

<div style="clear:both;margin-top:0pt;margin-bottom:5pt">

<div style="text-align:center;margin-top:0pt;margin-bottom:5pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="font-family:'Times New Roman',Times,serif;color:rgb(0, 0, 0);font-weight:normal;font-style:normal">F
- 10</span></span></span></span></span></div>

<div style="page-break-after:always"><hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" /></div>

<div>

<div style="line-height:1.25;text-align:center;margin-top:10pt"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><strong><span><span>Artemis
Therapeutics Inc.</span></span></strong></span></span></span></div></div>

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Notes
to the financial statement</span></span></span></span></span></div>

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(USD
in thousands)</span></span></span></span></span></div></div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div> </div>

<div style="line-height:1.25">

<div style="text-align:justify;line-height:1.25">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:49.6pt;vertical-align:top"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE
        2&#160; -</span></span></span><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif;padding-left:14pt">SUMMARY
        OF SIGNIFICANT ACCOUNTING POLICIES (Cont.)</span></span></strong></td> </tr>
  </table>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div> </div> </div> </div> </ix:exclude></div>
<ix:nonNumeric id="Fxbrl_20220902052718971" name="us-gaap:ConcentrationRiskCreditRisk" contextRef="C_20210101to20211231" escape="true">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">K.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Concentration of credit
        risk:</span></span></div> </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
Company maintains an allowance based on a specific analysis of each customer account receivable&#8217;s aging, assessment of its related
risk, and ability of the customer to make the required payment. In addition, in accordance with ASC 326, &#8220;Financial Instruments
- Credit Losses,&#8221; an allowance is maintained for estimated forward-looking losses resulting from the possible inability of customers
to make required payments (current expected losses). The amount of the allowance is determined principally on the basis of past collection
experience and known financial factors regarding specific customers. Trade accounts receivables are written off against the allowance
when it becomes evident that collection will not occur. Credit is extended to customers satisfying pre-defined credit criteria.</span></span></div>
</div> </ix:nonNumeric>

<div style="line-height:1.25">&#160;</div> <ix:nonNumeric id="Fxbrl_20220902052725120" name="us-gaap:CommitmentsAndContingenciesPolicyTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">L.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Commitments and contingencies:</span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Liabilities
for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when it is probable
that a liability has been incurred and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies
are expensed as incurred.</span></span></div> </div> </ix:nonNumeric>

<div style="line-height:1.25">&#160;</div> <ix:nonNumeric id="Fxbrl_20220902052730194" name="us-gaap:FairValueMeasurementPolicyPolicyTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">M.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Fair value measurements:</span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">ASC
820, &#8220;Fair Value Measurement and Disclosure,&#8221; clarifies that fair value is an exit price, representing the amount that would
be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value
is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or
a liability. As a basis for considering such assumptions, ASC 820 establishes a three-tier value hierarchy, which prioritizes the inputs
used in the valuation methodologies in measuring fair value:</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Level
1 - Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Level
2 - Significant other observable inputs based on market data obtained from sources independent of the reporting entity.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Level
3 - Unobservable inputs which are supported by little or no market activity.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">As
of December 31, 2021 and 2020, the Company did not have any derivative instruments or other financial instruments, carried at fair value
on a recurring or nonrecurring basis.</span></span></div> </div> </ix:nonNumeric>

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<div>

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">N.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Leases:</span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">In
accordance with ASC 842, &#8220;Leases,&#8221; the Company determines if an arrangement is a lease and the classification of that lease
at inception based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether the Company obtains the right
to substantially all the economic benefits from the use of the asset throughout the period, and (3) whether the Company has a right to
direct the use of the asset.</span></span></div> </div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25">&#160;</div>

<div><ix:exclude>

<div style="line-height:1.25">

<div style="clear:both;margin-top:0pt;margin-bottom:5pt">

<div style="text-align:center;margin-top:0pt;margin-bottom:5pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="font-family:'Times New Roman',Times,serif;color:rgb(0, 0, 0);font-weight:normal;font-style:normal">F
- 11</span></span></span></span></span></div>

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<div>

<div style="line-height:1.25;text-align:center;margin-top:10pt"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><strong><span><span>Artemis
Therapeutics Inc.</span></span></strong></span></span></span></div></div>

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Notes
to the financial statement</span></span></span></span></span></div>

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(USD
in thousands)</span></span></span></span></span></div></div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div> </div>

<div>

<div>

<div style="text-align:justify;line-height:1.25">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:49.6pt;vertical-align:top"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE
        2&#160; -</span></span></span><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif;padding-left:14pt">SUMMARY
        OF SIGNIFICANT ACCOUNTING POLICIES (Cont.)</span></span></strong></td> </tr>
  </table> </div> </div> </div> </div>

<div>

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold">&#160;</td>
    <td style="width:auto;vertical-align:top;text-align:justify">&#160;</td> </tr>
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">N.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Leases (Cont.):</span></span></div>
        </td> </tr>
  </table>

<div style="text-align:justify;line-height:1.25">&#160;</div> </div> </div> </ix:exclude></div>

<div style="line-height:1.25">

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Right-of-use
(&#8220;ROU&#8221;) assets and lease liabilities are recognized at the commencement date based on the present value of remaining lease
payments over the lease term. ROU assets are initially measured at amounts, which represent the discounted present value of the lease
payments over the lease, plus any initial direct costs incurred. The lease liability is initially measured based on the discounted present
value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable
at the time of commencement. The implicit rate within the operating leases is generally not reasonably determinable, therefore, the Company
uses the Incremental Borrowing Rate (&#8220;IBR&#8221;) based on the information available at the commencement date in determining the
present value of lease payments. The Company&#8217;s IBR is estimated to approximate the interest rate for collateralized borrowing with
similar terms and payments and in economic environments where the leased asset is located.</span></span></div> </div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Certain
leases include options to extend or terminate the lease. An option to extend the lease is considered in connection with determining the
ROU asset and lease liability when it is reasonably certain that the Company will exercise that option. An option to terminate is considered
unless it is reasonably certain that the Company will not exercise the option.</span></span></div> </div> </ix:nonNumeric>

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<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">O.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Impact of recently issued
        and adopted accounting standards:</span></span></div> </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">In
December 2019, the Financial Accounting Standards Board (the &#8220;FASB&#8221;) issued Accounting Standards Update (&#8220;ASU&#8221;)
No. 2019-12, &#8220;Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes&#8221; (&#8220;ASU 2019-12&#8221;), which is
intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles
in Topic 740 and also clarifies and amends existing guidance to improve the consistent application. This standard was effective for the
Company beginning January 1, 2021, and was Applied on a modified retrospective basis. This standard did not have a material impact on
the Company&#8217;s financial statements and disclosures.</span></span></div> </div> </ix:nonNumeric>

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<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">P.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">New accounting pronouncements
        not yet effective:</span></span></div> </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">In
August 2020, the FASB issued ASU 2020-06, &#8220;Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts
in Entity&#8217;s Own Equity (Subtopic 815-40)-Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity&#8221;
(&#8220;ASU 2020-06&#8221;). ASU 2020-06simplifies accounting for convertible instruments by removing major separation models required
under the U.S. GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate
accounting for embedded conversion features. ASU 2020-06removes certain settlement conditions that are required for equity contracts to
qualify for the derivative scope exception, which will permit more equity contracts to ualify for it. It also simplifies the diluted net
income per share calculation in certain areas. The new guidance is effective for annual and interim periods beginning after December 15,
2021. The Company expects that this guidance will not have a significant impact on the Company&#8217;s consolidated financial statements
and interim periods within those fiscal years.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">In
May 2021, the FASB issued ASU 2021-04, &#8220;Earnings Per Share (Topic 260), Debt&#8212;Modifications and Extinguishments (Subtopic 470-50),
Compensation-Stock Compensation (Topic 718), and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own Equity (Subtopic 815- 40):
Issuer&#8217;s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options.&#8221; The guidance
is effective for the Company on January 1, 2022. The Company expects that this guidance, will not have a significant impact on the Company&#8217;s
consolidated financial statements.</span></span></div> </div> </ix:nonNumeric> </div> </div> </div> </ix:nonNumeric>

<p style="margin:0pt">&#160;</p>

<div style="clear:both;margin-top:0pt;margin-bottom:5pt">

<div style="text-align:center;margin-top:0pt;margin-bottom:5pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="font-family:'Times New Roman',Times,serif;color:rgb(0, 0, 0);font-weight:normal;font-style:normal">F
- 12</span></span></span></span></span></div>

<div style="page-break-after:always"><hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" /></div>

<div>

<div style="line-height:1.25;text-align:center;margin-top:10pt"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><strong><span><span>Artemis
Therapeutics Inc.</span></span></strong></span></span></span></div></div>

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Notes
to the financial statement</span></span></span></span></span></div>

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(USD
in thousands)</span></span></span></span></span></div></div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div> </div> </div>

<div> <ix:nonNumeric id="F20220902041457105_7" name="us-gaap:InventoryDisclosureTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE
3&#160;&#160;</span></span></span><span style="font-size:10pt;font-family:Times New Roman, Times, serif">-</span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold;padding-left:14pt">INVENTORIES</span></span></span></div>

<div style="text-indent:-56.7pt;margin-left:113.4pt;line-height:1.25">

<p style="margin:0pt">&#160;</p> </div>

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<div>

<div>

<div style="line-height:1.25;margin-left:0px">

<table border="0" cellpadding="0" cellspacing="0" style="color:#000000;font-family:'Times New Roman',Times,serif;font-size:10pt;text-align:left;width:85%">
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">
        <div style="line-height:1.25">&#160;</div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December&#160;31,</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="line-height:1.25;text-align:center"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Period
        from </span></span></strong></div>
        <div style="line-height:1.25;text-align:center"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">March
        22, </span></span></strong></div>
        <div style="line-height:1.25;text-align:center"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(Inception)&#160;to
        </span></span></strong></div>
        <div style="line-height:1.25;text-align:center"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December&#160;31,</span></span></strong></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">
        <div style="line-height:1.25">&#160;</div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2020</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top" valign="bottom">
        <div style="line-height:1.25">&#160;</div> </td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;background-color:#CCEEFF;width:76%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Raw materials</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">
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        </td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%" valign="bottom">
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        </td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:76%;padding-bottom:2px" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Finished goods</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220902041457105_2" name="us-gaap:InventoryFinishedGoods" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">42</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220902041457105_3" name="us-gaap:InventoryFinishedGoods" contextRef="C_20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;background-color:#CCEEFF;width:76%;padding-bottom:4px" valign="bottom">
        <div style="line-height:1.25">&#160;</div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;border-bottom:#000000 double 4px" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%;border-bottom:#000000 double 4px" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220902041457105_4" name="us-gaap:InventoryNet" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">74</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;border-bottom:#000000 double 4px" valign="bottom">&#160;</td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;text-align:right;width:9%;border-bottom:#000000 double 4px" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="F20220902041457105_5" name="us-gaap:InventoryNet" contextRef="C_20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="background-color:#CCEEFF;vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  </table> </div> </div> </div> </ix:nonNumeric>

<p style="margin:0pt">&#160;</p>

<p style="margin:0pt">The Company did not record inventory write-offs during the years ended December 31, 2021 and the period from March
22, (Inception) to December 31, 2020.</p> </div> </div> </ix:nonNumeric>

<div style="line-height:1.25">

<p style="margin:0pt">&#160;</p> </div> </div> <ix:nonNumeric id="F20220829173521179_2" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<div>

<div>

<div style="text-align:justify;line-height:1.25">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:49.6pt;vertical-align:top"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE
        4&#160; -</span></span></span><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif;padding-left:14pt">COMMITMENTS
        AND CONTINGENT LIABILITIES</span></span></strong></td> </tr>
  </table> </div> </div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
Company&#8217;s skincare products are manufactured in Israel by a sole manufacturer, Waitemata Honey Co. Ltd. (the &#8220;Vendor&#8221;
or &#8220;Waitemata Honey&#8221;) with M&#257;nuka honey ingredients. The Company imports M&#257;nuka honey from its supplier in New Zealand.
Pursuant to the agreement with the New Zealand supplier in July 2021, on February 28, 2022, the Company was granted an import license
from the Israeli Ministry of Health, the &#8220;MoH&#8221; and the &#8220;MoH License,&#8221; which allows it to import M&#257;nuka honey
from Waitemata Honey.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
skincare product formulas are the intellectual property of the Company, pursuant to an agreement signed by the Company and the Vendor
on December 14, 2021 (the &#8220;Formula Agreement&#8221;).</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Pursuant
to the Formula Agreement, the Vendor was granted exclusivity as the manufacturer of the Company&#8217;s cosmetic products. The Company
is entitled at any time to replace the Vendor as the sole manufacturer. If the Company so decides it will have to pay the Vendor approximately
US$ <ix:nonFraction id="Fxbrl_20220902044023065" name="atms:AmountOfCostNeedToPayIfReplaceVendor" contextRef="C_20210101to20211231_usgaapTypeOfArrangementAxis_atmsFormulaAgreementMember" unitRef="USD" scale="0" decimals="0" format="ixt:num-dot-decimal">6,000</ix:nonFraction>
(NIS <ix:nonFraction id="Fxbrl_20220902044029357" name="atms:AmountOfCostNeedToPayIfReplaceVendor" contextRef="C_20210101to20211231_usgaapTypeOfArrangementAxis_atmsFormulaAgreementMember" unitRef="NIS" scale="0" decimals="0" format="ixt:num-dot-decimal">20,000</ix:nonFraction>),
linked to the Israeli CPI, for each formula for which the manufacturer was replaced.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
Formula Agreement is for the manufacturing of six formulas of cosmetic materials production and the rights to purchase these formulas
with a term of <ix:nonNumeric id="Fxbrl_20220902044127700" name="atms:TermOfAgreement" contextRef="C_20210101to20211231_usgaapTypeOfArrangementAxis_atmsFormulaAgreementMember" format="ixt-sec:duryear">10</ix:nonNumeric>
years.</span></span></div>

<div style="text-align:justify;text-indent:15.3pt;margin-left:56.7pt;line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
Company accounted for the Formula Agreement as the acquisition of the IP associated with the development of the formulas in consideration
of granting exclusivity rights. The Company recorded an intangible asset in the amount of US$ <ix:nonFraction id="Fxbrl_20220902044123468" name="us-gaap:AmortizationOfIntangibleAssets" contextRef="C_20210101to20211231_usgaapTypeOfArrangementAxis_atmsFormulaAgreementMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">36</ix:nonFraction>
thousands (NIS <ix:nonFraction id="Fxbrl_20220902044214998" name="us-gaap:AmortizationOfIntangibleAssets" contextRef="C_20210101to20211231_usgaapTypeOfArrangementAxis_atmsFormulaAgreementMember" unitRef="NIS" scale="3" decimals="-3" format="ixt:num-dot-decimal">120</ix:nonFraction>
thousand), amortized over the term of the contract with a corresponding liability in the same amount for the exclusivity liability.</span></span></div>
</div> </div> </div> </ix:nonNumeric>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<div>

<div> <ix:nonNumeric id="Fxbrl_20220902062410349" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<div style="text-align:justify;line-height:1.25">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:49.6pt;vertical-align:top"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span style="font-weight:bold">NOTE
        5&#160; -</span></span></span><strong><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt;padding-left:14pt">PROPERTY
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  </table> </div> </div> <ix:nonNumeric id="Fxbrl_20220902062424637" name="us-gaap:PropertyPlantAndEquipmentTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:56.7pt">

<table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left">
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>December&#160;31,</strong></p>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>Period
        from </strong></p>
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>March 22,
        </strong></p>
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>(Inception)&#160;to
        </strong></p>
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>December&#160;31,</strong></p>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold">2021</div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold">2020</div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td rowspan="1" style="vertical-align:top;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span style="text-decoration:underline">Cost:</span></span></span></div>
        </td>
    <td colspan="1" rowspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:top;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" rowspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" rowspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="2" rowspan="1" style="vertical-align:top;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" rowspan="1" style="vertical-align:bottom;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Computers
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    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><ix:nonFraction id="Fxbrl_20220902065107635_43" name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="C_20211231_usgaapPropertyPlantAndEquipmentByTypeAxis_usgaapComputerEquipmentMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">6</ix:nonFraction></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><ix:nonFraction id="Fxbrl_20220902065107635_47" name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="C_20201231_usgaapPropertyPlantAndEquipmentByTypeAxis_usgaapComputerEquipmentMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">1</ix:nonFraction></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:top;width:76%;padding-bottom:2px" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Capitalization
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
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        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><ix:nonFraction id="Fxbrl_20220902065107635_57" name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="C_20201231_usgaapPropertyPlantAndEquipmentByTypeAxis_usgaapSoftwareAndSoftwareDevelopmentCostsMember" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
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        </tr>
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<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">(*)
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<div style="text-align:justify;margin-left:56.7pt;line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">Depreciation
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thousands, and $<span style="font-weight:bold"> (<span style="-sec-ix-hidden:Fxbrl_20220920112226426">*</span>)</span> respectively.</span></span></div>
</div> </ix:nonNumeric> </div> </div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">

<p style="margin:0pt">&#160;</p>

<div style="clear:both;margin-top:0pt;margin-bottom:5pt">

<div style="text-align:center;margin-top:0pt;margin-bottom:5pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="font-family:'Times New Roman',Times,serif;color:rgb(0, 0, 0);font-weight:normal;font-style:normal">F
- 13</span></span></span></span></span></div>

<div style="page-break-after:always"><hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" /></div>

<div>

<div style="line-height:1.25;text-align:center;margin-top:10pt"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><strong><span><span>Artemis
Therapeutics Inc.</span></span></strong></span></span></span></div></div>

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Notes
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<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(USD
in thousands)</span></span></span></span></span></div></div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div> </div>

<div>

<div> <ix:nonNumeric id="Fxbrl_20220902062335813" name="us-gaap:IntangibleAssetsDisclosureTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<div style="text-align:justify;line-height:1.25">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:49.6pt;vertical-align:top"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span style="font-weight:bold">NOTE
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        NET</span></span></strong></td> </tr>
  </table> </div> </div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt">The
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<div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:56.7pt">

<table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left">
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
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  <tr>
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    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
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  <tr>
    <td style="vertical-align:top;width:40%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">
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        </td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
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    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
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        </tr>
  </table> </div> </div> </ix:nonNumeric> </div> </ix:nonNumeric>

<div style="text-align:justify;line-height:1.25">&#160;</div> </div> </div>

<div>

<div> <ix:nonNumeric id="Fxbrl_20220902094945001" name="us-gaap:LesseeOperatingLeasesTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<div style="text-align:justify;line-height:1.25">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:72px;vertical-align:top"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE
        7&#160; -</span></span></span><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif;padding-left:14pt">LEASES</span></span></strong></td>
        </tr>
  </table> </div> </div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On
August 10, 2021, the Company entered into an operating lease agreement for its office. The Company signed a new agreement for its current
office lease, which originally was to end in 2022. The lease agreement is for one year starting in October 2021 with two options to extend
the lease by an additional one year for each option until September 30, 2024. The Company is reasonably certain that it will exercise
the two additional options starting in October 2022.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
components of operating lease costs were as follows:</span></span></div>

<div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:56.7pt"> <ix:nonNumeric id="Fxbrl_20220902123736235" name="us-gaap:LeaseCostTableTextBlock" contextRef="C_20210101to20211231" escape="true">

<table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left">
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);text-align:center">
        <div style="line-height:1.25">&#160;</div>
        <div style="line-height:1.25">&#160;</div>
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December&#160;31,</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom">
        <p style="margin-top:0pt;margin-bottom:0pt;text-align:center;font-size:10pt;font-family:Times New Roman, Times, serif"><strong>Period&#160;from</strong></p>
        <p style="margin-top:0pt;margin-bottom:0pt;text-align:center;font-size:10pt;font-family:Times New Roman, Times, serif"><strong>March 22,&#160;</strong></p>
        <p style="margin-top:0pt;margin-bottom:0pt;text-align:center;font-size:10pt;font-family:Times New Roman, Times, serif"><strong>(Inception)&#160;to</strong></p>
        <p style="margin-top:0pt;margin-bottom:0pt;text-align:center;font-size:10pt;font-family:Times New Roman, Times, serif"><strong>December&#160;31,</strong></p>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2020</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:76%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating
        lease cost</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902100922846" name="us-gaap:OperatingLeaseCost" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">6</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902101346050" name="us-gaap:OperatingLeaseCost" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:top;width:76%;padding-bottom:4px" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total
        lease costs</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902101435391" name="us-gaap:LeaseCost" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">6</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902101456156" name="us-gaap:LeaseCost" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  </table> </ix:nonNumeric> </div> </div>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;font-family:'Times New Roman',Times,serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">a.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Supplemental balance sheet information related
        to operating leases is as follows:</span></span></div> </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:85pt"> <ix:nonNumeric id="Fxbrl_20220902095350020" name="atms:ScheduleOfOperatingLeaseRightOfUseAssetsAndOperatingLeaseLiabilityTableTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left">
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><strong>December&#160;31,</strong></p>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;text-align:center" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom">
        <p style="margin-top:0pt;margin-bottom:0pt;text-align:center;font-size:10pt;font-family:Times New Roman, Times, serif"><strong>Period&#160;from</strong></p>
        <p style="margin-top:0pt;margin-bottom:0pt;text-align:center;font-size:10pt;font-family:Times New Roman, Times, serif"><strong>March 22,</strong></p>
        <p style="margin-top:0pt;margin-bottom:0pt;text-align:center;font-size:10pt;font-family:Times New Roman, Times, serif"><strong>(Inception)&#160;to</strong></p>
        <p style="margin-top:0pt;margin-bottom:0pt;text-align:center;font-size:10pt;font-family:Times New Roman, Times, serif"><strong>December&#160;31,</strong></p>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2020</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating
        lease ROU assets</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902101913412" name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">55</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902102121860" name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="C_20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:top;width:76%" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating
        lease liabilities, current</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
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    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902102206827" name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="C_20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Operating
        lease liabilities, long-term</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
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        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902102225660" name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="C_20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:top;width:76%" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Weighted
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    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
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        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="-sec-ix-hidden:Fxbrl_20220902102237139">-</span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Weighted
        average discount rate</span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902102036248" name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" contextRef="C_20211231" unitRef="Pure" scale="-2" decimals="4" format="ixt:num-dot-decimal">7.85</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">%</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902102258155" name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" contextRef="C_20201231" unitRef="Pure" scale="-2" decimals="2" format="ixt:fixed-zero">-</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  </table> </div> </ix:nonNumeric> </div>

<div style="line-height:1.25">&#160;</div>

<div><ix:exclude>

<div style="clear:both;margin-top:0pt;margin-bottom:0pt">

<div style="text-align:center">

<div style="clear:both;margin-top:0pt;margin-bottom:5pt">

<div style="text-align:center;margin-top:0pt;margin-bottom:5pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="font-family:'Times New Roman',Times,serif;color:rgb(0, 0, 0);font-weight:normal;font-style:normal">F
- 14</span></span></span></span></span></div>

<div style="page-break-after:always"><hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" /></div>

<div>

<div style="line-height:1.25;text-align:center;margin-top:10pt"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><strong><span><span>Artemis
Therapeutics Inc.</span></span></strong></span></span></span></div></div>

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Notes
to the financial statement</span></span></span></span></span></div>

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(USD
in thousands)</span></span></span></span></span></div></div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div> </div> </div>

<div style="text-align:justify;line-height:1.25">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:49.6pt;vertical-align:top"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE
        7&#160;&#160;</span></span></span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">-</span></span></span><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif;padding-left:14pt">LEASES
        (cont.)</span></span></strong></td> </tr>
  </table>

<div>&#160;</div> </div> </div> </ix:exclude></div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;font-family:'Times New Roman',Times,serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">b.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Future lease payments under operating leases as
        of December&#160;31, 2021, are as follows:</span></span></div> </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:85pt"> <ix:nonNumeric id="Fxbrl_20220902095411332" name="us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left">
  <tr>
    <td colspan="1" style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">December&#160;31,</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td colspan="1" style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2021</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td colspan="1" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td colspan="1" style="vertical-align:top;width:88%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2022</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><ix:nonFraction id="Fxbrl_20220902102327940" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextRollingTwelveMonths" contextRef="C_20211231" unitRef="USD" scale="0" decimals="0" format="ixt:num-dot-decimal">23</ix:nonFraction></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:top;width:88%" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2023</span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220902102341467" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearTwo" contextRef="C_20211231" unitRef="USD" scale="0" decimals="0" format="ixt:num-dot-decimal">24</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td colspan="1" style="vertical-align:top;width:88%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2024</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220902102357084" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueInRollingYearThree" contextRef="C_20211231" unitRef="USD" scale="0" decimals="0" format="ixt:num-dot-decimal">17</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td colspan="1" style="vertical-align:top;width:88%" valign="bottom">
        <div style="line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Total
        undiscounted lease payments</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220902102409939" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue" contextRef="C_20211231" unitRef="USD" scale="0" decimals="0" format="ixt:num-dot-decimal">64</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td colspan="1" style="vertical-align:top;width:88%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Less:
        Transactions with stockholders</span></span></p> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(<ix:nonFraction id="Fxbrl_20220902102505979" name="atms:LesseeOperatingLeaseLiabilityTransactionsWithStockholders" contextRef="C_20211231" unitRef="USD" scale="0" decimals="0" format="ixt:num-dot-decimal">7</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
        </td> </tr>
  <tr>
    <td colspan="1" style="vertical-align:bottom;width:88%;padding-bottom:4px">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease
        liabilities</span></span></p> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220902102530583" name="us-gaap:OperatingLeaseLiability" contextRef="C_20211231" unitRef="USD" scale="0" decimals="0" format="ixt:num-dot-decimal">57</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  </table> </div> </ix:nonNumeric> </div> </div> </ix:nonNumeric>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div> </div> </div> <ix:nonNumeric id="F20220829173521204_0" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<div>

<div style="text-align:justify;line-height:1.25">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:49.6pt;vertical-align:top"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE
        8&#160; -</span></span></span><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif;padding-left:14pt">STOCKHOLDERS&#8217;
        EQUITY</span></span></strong></td> </tr>
  </table>

<div>&#160;</div> </div> </div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">A.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Stockholders&#8217; Rights:</span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.5pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Shares
of common stock confer upon their holders the right to receive notice to participate and vote in general meetings of stockholders of the
Company, the right to receive dividends, if declared, and the right to receive a distribution of any surplus of assets upon liquidation
of the Company. Shares of common stock confer upon their holders the right to receive notice to participate and vote in general meetings
of stockholders of the Company, the right to receive dividends, if declared, and the right to receive a distribution of any surplus of
assets upon liquidation of the Company.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">B.</span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Issuance of Common Stock:</span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On
December 20, 2021, the Company entered into a securities purchase agreement (the &#8220;SPA&#8221;) with certain investors. Pursuant to
the SPA, the Company agreed to sell <ix:nonFraction id="Fxbrl_20220902102018044" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20211201to20211220_usgaapStatementClassOfStockAxis_usgaapCommonStockMember_usgaapTypeOfArrangementAxis_atmsSecuritiesPurchaseAgreementMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">5,439,650</ix:nonFraction>
shares of common stock and <ix:nonFraction id="Fxbrl_20220902102114806" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20211201to20211220_usgaapStatementClassOfStockAxis_atmsSeriesDConvertiblePreferredStockMember_usgaapTypeOfArrangementAxis_atmsSecuritiesPurchaseAgreementMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">18,966</ix:nonFraction>
Series D Convertible Preferred Stock to the investors for aggregate consideration of $<ix:nonFraction id="Fxbrl_20220902102245796" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="C_20211201to20211220_usgaapTypeOfArrangementAxis_atmsSecuritiesPurchaseAgreementMember" unitRef="USD" scale="0" decimals="0" format="ixt:num-dot-decimal">500</ix:nonFraction>
following the consummation of the transactions contemplated by the investor&#8217;s holdings of the Company, representing <ix:nonFraction id="Fxbrl_20220902102323999" name="us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction" contextRef="C_20211201to20211220_usgaapTypeOfArrangementAxis_atmsSecuritiesPurchaseAgreementMember" unitRef="Pure" scale="-2" decimals="4" format="ixt:num-dot-decimal">17.24</ix:nonFraction>%
of the issued capital of the Company on a fully diluted basis.</span></span>

<p style="margin:0pt">&#160;</p><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">As detailed in Note
1, as part of the Reverse Recapitalization Transaction on June 30, 2022, the Company issued <ix:nonFraction id="Fxbrl_20220920051149386" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20220101to20220630_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapStatementClassOfStockAxis_usgaapCommonStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">33,791,641</ix:nonFraction>
shares of common stock (inclusive of <ix:nonFraction id="Fxbrl_20220920051200122" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20211201to20211220_usgaapStatementClassOfStockAxis_usgaapCommonStockMember_usgaapTypeOfArrangementAxis_atmsSecuritiesPurchaseAgreementMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">5,439,650</ix:nonFraction>
shares issued to certain investors as described above) and <ix:nonFraction id="Fxbrl_20220920051210954" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20220101to20220630_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapStatementClassOfStockAxis_atmsSeriesDConvertiblePreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">110,000</ix:nonFraction>
shares (inclusive of <ix:nonFraction id="Fxbrl_20220920051221042" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20211201to20211220_usgaapStatementClassOfStockAxis_atmsSeriesDConvertiblePreferredStockMember_usgaapTypeOfArrangementAxis_atmsSecuritiesPurchaseAgreementMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">18,966</ix:nonFraction>
shares issued to certain investors as described above) &#160;that are designated as Series D Convertible Preferred Stock in exchange for
approximately <ix:nonFraction id="Fxbrl_20220920051234274" name="us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired" contextRef="C_20220630_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember" unitRef="Pure" scale="-2" decimals="2" format="ixt:num-dot-decimal">89</ix:nonFraction>%
of the issued and outstanding ordinary shares and all the preferred shares of Manuka Ltd. The number of shares prior to the Reverse Recapitalization
Transaction have been retroactively adjusted based on the equivalent number of shares received by the accounting acquirer in the Recapitalization
Transaction.</span></span> </div>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">C.</span></span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div style="font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Preferred Stock:</span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
Series D Convertible Preferred shares confer upon their holders the right receive notice to participate and vote in general meetings of
Stockholders of the Company on an as converted basis, the right to receive dividends when paid to holders of common stock of the Company
on an as-converted basis and the right to receive a distribution of any surplus of assets upon liquidation of the Company before any distribution
or payment shall be made to the holders of any junior securities. The Series D Convertible Preferred shall be convertible by dividing
the Stated Value by the Conversion Price. Each share of the Series D Preferred has a par value of $<ix:nonFraction id="Fxbrl_20220902102832474" name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="C_20220630_usgaapStatementClassOfStockAxis_atmsSeriesDConvertiblePreferredStockMember" unitRef="USD_per_share" scale="0" decimals="2" format="ixt:num-dot-decimal">0.01</ix:nonFraction>
and is convertible into <ix:nonFraction id="Fxbrl_20220902102856107" name="us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion" contextRef="C_20220630_usgaapStatementClassOfStockAxis_atmsSeriesDConvertiblePreferredStockMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">600</ix:nonFraction>
shares of Common Stock.</span></span></div> </div> </div> </ix:nonNumeric>

<p style="margin:0pt">&#160;</p>

<div style="clear:both;margin-top:0pt;margin-bottom:5pt">

<div style="text-align:center;margin-top:0pt;margin-bottom:5pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="font-family:'Times New Roman',Times,serif;color:rgb(0, 0, 0);font-weight:normal;font-style:normal">F
- 15</span></span></span></span></span></div>

<div style="page-break-after:always"><hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" /></div>

<div>

<div style="line-height:1.25;text-align:center;margin-top:10pt"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><strong><span><span>Artemis
Therapeutics Inc.</span></span></strong></span></span></span></div></div>

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Notes
to the financial statement</span></span></span></span></span></div>

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(USD
in thousands)</span></span></span></span></span></div></div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div> <ix:nonNumeric id="F20220829173521225_0" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<div>

<div>

<div style="text-align:justify;line-height:1.25">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:49.6pt;vertical-align:top"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="font-weight:bold">NOTE
        9&#160;&#160;</span></span></span><span><span><span style="font-weight:bold">-</span></span></span><strong><span><span style="padding-left:14pt">RELATED
        PARTY BALANCES AND TRANSACTIONS</span></span></strong></span></span></td> </tr>
  </table>

<div>&#160;</div> </div> </div> </div>

<div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>During
the period from March 22, (inception) to December 31, 2020 and </span></span>the year ended December 31, 2021<span><span>&#160;the founder
of the Company and major stockholder provided the Company with several loans at an aggregate amount of $<ix:nonFraction id="Fxbrl_20220902092604531" name="us-gaap:ProceedsFromRelatedPartyDebt" contextRef="C_20210101to20211231_usgaapRelatedPartyTransactionsByRelatedPartyAxis_atmsDirectorAndChiefExecutiveOfficerMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">239</ix:nonFraction>
thousands as of December 31, 2021. The loans bear no interest and are linked to the Israeli Consumer Prices Index (&#8220;CPI&#8221;).
The repayment date has not been determined.</span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The
Company considered whether the loans the Company received is beneficial and hence such benefit should be recorded in capital reserve from
the transaction with a major stockholder.</span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The
Company estimated the value of the benefit as the difference between the interest rate stipulated in the contract and the interest rate
commensurate with such loans expected in an arms-length transaction (inclusive adjustment to the size of the loan and the fact that it
is unsecured, which the Company's management considers being the best estimate of the Company&#8217;s interest rate close to the date
of receiving loans from the shareholders). Accordingly, as a result of the fact that loans bear no interest and with no maturity date,
the benefit is determined each year at the beginning of the year, as the discount of the loans at the effective interest rate (determined
above) determined to be approximately <ix:nonFraction id="Fxbrl_20220902092838221" name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="C_20211231_usgaapDebtInstrumentAxis_atmsStockholdersLoanMember" unitRef="Pure" scale="-2" decimals="4" format="ixt:num-dot-decimal"><ix:nonFraction id="Fxbrl_20220902092727140" name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="C_20201231_usgaapDebtInstrumentAxis_atmsStockholdersLoanMember" unitRef="Pure" scale="-2" decimals="4" format="ixt:num-dot-decimal">8.85</ix:nonFraction></ix:nonFraction>%.
The benefit for the period from March 22, (Inception) to December 31 2020 and the year ended December 31, 2021, were US$<ix:nonFraction id="Fxbrl_20220902093036686" name="atms:StockholdersLoanBenefit" contextRef="C_20200323to20201231_usgaapDebtInstrumentAxis_atmsStockholdersLoanMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">2</ix:nonFraction>
thousands and US$<ix:nonFraction id="Fxbrl_20220902093109905" name="atms:StockholdersLoanBenefit" contextRef="C_20210101to20211231_usgaapDebtInstrumentAxis_atmsStockholdersLoanMember" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">13</ix:nonFraction>
thousands respectively.&#160;Changes due to CPI are recognized in earnings.</span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>a.</span></span></span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Balances with a related party:</span></span></span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:85pt"> <ix:nonNumeric id="Fxbrl_20220902094756088" name="atms:ScheduleOfBalanceWithRelatedPartiesTableTextBlock" contextRef="C_20210101to20211231" escape="true">

<table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left">
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0)">
        <div style="line-height:1.25">&#160;</div>
        <div style="line-height:1.25;font-weight:bold;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>December&#160;31,</span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap;text-align:center" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Period&#160;from</strong></span></span></p>
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>March
        22,</strong></span></span></p>
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>(Inception)&#160;to</strong></span></span></p>
        <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt;text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December&#160;31,</strong></span></span></p>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2021</span></span></span></span></div>
        </td>
    <td colspan="1" style="text-align:center;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2020</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Long-term
        loans from a major stockholder</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220902093238912" name="atms:LongtermLoanFromARelatedParty" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">239</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220902093259353" name="atms:LongtermLoanFromARelatedParty" contextRef="C_20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">62</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  </table> </ix:nonNumeric> </div>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>b.</span></span></span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Transactions with a related party:</span></span></span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:85pt"> <ix:nonNumeric id="Fxbrl_20220902094852794" name="us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock" contextRef="C_20210101to20211231" escape="true">

<table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left">
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);text-align:center">
        <div style="line-height:1.25">&#160;</div>
        <div style="line-height:1.25">&#160;</div>
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>December&#160;31,</span></span></span></span></div>
        </td>
    <td colspan="1" style="text-align:center;vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;text-align:center" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top;border-bottom:2px solid rgb(0, 0, 0)" valign="bottom">
        <p style="margin-top:0pt;margin-bottom:0pt;text-align:center;font-size:10pt;font-family:Times New Roman, Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Period&#160;from</strong></span></span></p>
        <p style="margin-top:0pt;margin-bottom:0pt;text-align:center;font-size:10pt;font-family:Times New Roman, Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>March
        22,</strong></span></span></p>
        <p style="margin-top:0pt;margin-bottom:0pt;text-align:center;font-size:10pt;font-family:Times New Roman, Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>(Inception)&#160;to</strong></span></span></p>
        <p style="margin-top:0pt;margin-bottom:0pt;text-align:center;font-size:10pt;font-family:Times New Roman, Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>December&#160;31,</strong></span></span></p>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2021</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="2" style="border-bottom:2px solid rgb(0, 0, 0);vertical-align:bottom" valign="bottom">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2020</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:top" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Management
        fees to a major stockholder</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220902093419096" name="atms:ManagementFeesToStockholder" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">49</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220902093428004" name="atms:ManagementFeesToStockholder" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:top;width:76%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:top;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Interest
        on long-term loans from a major stockholder (reflected in stockholders&#8217; equity)</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220902094437776_xbrl_20220902093419096" name="atms:InterestOnLoansFromControllingStockholder" contextRef="C_20210101to20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">13</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220902094437776_xbrl_20220902093428004" name="atms:InterestOnLoansFromControllingStockholder" contextRef="C_20200323to20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">2</ix:nonFraction></span></span></span></span></div>
        </div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  </table> </ix:nonNumeric> </div> </div> </div> </ix:nonNumeric>

<div style="line-height:1.25">

<p style="margin:0pt">&#160;</p>

<div style="clear:both;margin-top:0pt;margin-bottom:5pt">

<div style="text-align:center;margin-top:0pt;margin-bottom:5pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><span style="font-family:'Times New Roman',Times,serif;color:rgb(0, 0, 0);font-weight:normal;font-style:normal">F
- 16</span></span></span></span></span></div>

<div style="page-break-after:always"><hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" /></div>

<div>

<div style="line-height:1.25;text-align:center;margin-top:10pt"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><strong><span><span>Artemis
Therapeutics Inc.</span></span></strong></span></span></span></div></div>

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Notes
to the financial statement</span></span></span></span></span></div>

<div style="line-height:1.25;font-family:Times New Roman, Times, serif;font-weight:bold;text-align:center"><span style="text-decoration:underline"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(USD
in thousands)</span></span></span></span></span></div></div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div> </div> <ix:nonNumeric id="F20220829173521186_13" name="us-gaap:IncomeTaxDisclosureTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<div>

<div>

<div style="text-align:justify;line-height:1.25">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:49.6pt;vertical-align:top"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="font-weight:bold">NOTE
        10</span><span>&#160;&#160;</span></span></span><span><span><span style="font-weight:bold">-</span></span></span><strong><span><span style="padding-left:9pt">TAX
        ON INCOME</span></span></strong></span></span></td> </tr>
  </table> </div> </div>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>A.</span></span></span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Tax rates applicable to the income
        of the Israeli companies:</span></span></span></span></div> </td> </tr>
  </table>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Manuka
is taxed according to Israeli tax laws.</span></span></span></span></div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The
Israeli corporate tax rate from the year 2018 and onwards is <ix:nonFraction id="Fxbrl_20220902092730573" name="us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" contextRef="C_20210101to20211231_usgaapIncomeTaxAuthorityAxis_usgaapIsraelTaxAuthorityMember" unitRef="Pure" scale="-2" decimals="2" format="ixt:num-dot-decimal">23</ix:nonFraction>%.</span></span></span></span></div>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>B.</span></span></span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>As of December 31, 2021, the Company
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        thousand, which may be carried forward and offset against taxable income in the future.</span></span></span></span></div> </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>C.</span></span></span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Deferred income taxes reflect the
        net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the
        amounts used for income tax purposes. Significant components of the Company&#8217;s deferred tax assets are as follows:</span></span></span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:85pt"> <ix:nonNumeric id="Fxbrl_20220902101115157" name="us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" contextRef="C_20210101to20211231" escape="true">

<table border="0" cellpadding="0" cellspacing="0" style="width:90%;color:#000000;font-family:'Times New Roman', Times, serif;font-size:10pt;text-align:left">
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="text-align:center;line-height:1.25"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>December
        31</span></span></span></span></strong></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="text-align:center;line-height:1.25"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2021</span></span></span></span></strong></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="text-align:center;line-height:1.25"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2020</span></span></span></span></strong></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;padding-bottom:2px" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="6" style="vertical-align:bottom;border-bottom:#000000 solid 2px" valign="bottom">
        <div style="text-align:center;line-height:1.25"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Thousands
        U.S. $</span></span></span></span></strong></div> </td>
    <td colspan="1" style="vertical-align:bottom;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Operating
        loss carryforward</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220902095544928_20220829173521186_10" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">361</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220902095544928_20220829173521186_11" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" contextRef="C_20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">64</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;white-space:nowrap" valign="bottom">&#160;</td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Net deferred
        tax asset before valuation allowance</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220902094823314_20220829173521185_2" name="us-gaap:DeferredTaxAssetsGross" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">85</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220902094823314_20220829173521185_3" name="us-gaap:DeferredTaxAssetsGross" contextRef="C_20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">15</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:2px" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Valuation
        allowance</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(<ix:nonFraction id="Fxbrl_20220902094834277_20220829173521185_4" name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">85</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:2px solid rgb(0, 0, 0);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:2px solid rgb(0, 0, 0);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(<ix:nonFraction id="Fxbrl_20220902094834277_20220829173521185_5" name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="C_20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">15</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:2px;white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></div>
        </td> </tr>
  <tr>
    <td style="vertical-align:bottom;width:76%;padding-bottom:4px;background-color:rgb(204, 238, 255)" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Net deferred
        tax asset</span></span></span></span></div> </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220902094844348_xbrl_20220302180044319_20220829173521185_4" name="us-gaap:DeferredTaxAssetsNet" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;width:1%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
    <td colspan="1" style="vertical-align:bottom;text-align:right;width:9%;border-bottom:4px double rgb(0, 0, 0);background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><ix:nonFraction id="Fxbrl_20220902094844348_xbrl_20220302180044319_20220829173521185_5" name="us-gaap:DeferredTaxAssetsNet" contextRef="C_20201231" unitRef="USD" scale="3" decimals="-3" format="ixt:fixed-zero">-</ix:nonFraction></span></span></span></span></div>
        </td>
    <td colspan="1" style="vertical-align:bottom;width:1%;padding-bottom:4px;background-color:rgb(204, 238, 255);white-space:nowrap" valign="bottom">&#160;</td>
        </tr>
  </table> </ix:nonNumeric> </div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>As
of December 31, 2021, the Company has provided a full valuation allowance of $<ix:nonFraction id="Fxbrl_20220920052619739" name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">85</ix:nonFraction>
thousands in respect of deferred tax assets resulting from tax loss carryforward. Management currently believes that because the Company
has a history of losses, it is more likely than not that the deferred tax regarding the loss carryforward will not be realized in the
foreseeable future.</span></span></span></span>

<p style="margin:0pt">&#160;</p> </div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>D.</span></span></span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Available Carryforwards tax losses:</span></span></span></span></div>
        </td> </tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>As
of December 31, 2021, the Company has an accumulated tax loss carryforward of approximately $<ix:nonFraction id="Fxbrl_20220902100448994" name="us-gaap:OperatingLossCarryforwards" contextRef="C_20211231" unitRef="USD" scale="3" decimals="-3" format="ixt:num-dot-decimal">371</ix:nonFraction>
thousands. Carryforward tax losses in Israel are of unlimited duration.</span></span></span></span></div>

<div style="text-align:justify;margin-left:85.05pt;line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:56.7pt">&#160;</td>
    <td style="width:28.35pt;vertical-align:top;align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>E.</span></span></span></span></td>
    <td style="width:auto;vertical-align:top;text-align:justify">
        <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Due to the Company&#8217;s cumulative
        losses, the effect of ASC 740 as codified from ASC 740-10 is not material.</span></span></span></span></div> </td> </tr>
  </table> </div> </div> </div> </ix:nonNumeric>

<p style="margin:0pt">&#160;</p>

<div>

<div>

<div style="line-height:1.25">

<div style="line-height:1.25">

<div>

<div>

<div>

<div>

<div style="line-height:1.25">

<div> <ix:nonNumeric id="Fxbrl_20220902101217551" name="us-gaap:SubsequentEventsTextBlock" contextRef="C_20210101to20211231" escape="true">

<div>

<div style="text-align:justify;line-height:1.25">

<div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:49.6pt;vertical-align:top"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">NOTE
        11&#160; -</span></span></span><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif;padding-left:9pt">SUBSEQUENT
        EVENTS</span></span></strong></td> </tr>
  </table> </div> </div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
Company evaluates events or transactions that occur after the balance sheet date but prior to the issuance of the consolidated financial
statements to identify matters that require additional disclosure. The Company has concluded that no subsequent event has occurred that
require disclosure other than the below.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On
March 6, 2022, shareholders of the Company (the &#8220;Shareholders&#8221;) entered into a share exchange agreement (the &#8220;Share
Exchange Agreement&#8221;) with Artemis Therapeutics, Inc (&#8220;Artemis&#8221;), a shell company incorporated in the State of Delaware.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
Share Exchange Agreement provides that, upon the terms, and subject to the conditions set forth therein, on the closing date (the &#8220;Closing&#8221;),
Artemis will acquire all of the outstanding shares of the Company (the &#8220;Manuka Shares&#8221;) from the Shareholders in exchange
of the issuance of <ix:nonFraction id="Fxbrl_20220902100902564" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20220301to20220306_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapSubsequentEventTypeAxis_usgaapSubsequentEventMember_usgaapTypeOfArrangementAxis_atmsShareExchangeAgreementMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">33,791,641</ix:nonFraction>
</span></span>shares of Common Stock<span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"> and <ix:nonFraction id="Fxbrl_20220902100924078" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="C_20220301to20220306_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember_usgaapSubsequentEventTypeAxis_usgaapSubsequentEventMember_usgaapTypeOfArrangementAxis_atmsShareExchangeAgreementMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">110,000</ix:nonFraction>
Preferred D shares of Artemis (the &#8220;Consideration Shares&#8221;). Such preferred shares are convertible into <ix:nonFraction id="Fxbrl_20220902100944487" name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="C_20220301to20220306_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapStatementClassOfStockAxis_usgaapSeriesDPreferredStockMember_usgaapSubsequentEventTypeAxis_usgaapSubsequentEventMember_usgaapTypeOfArrangementAxis_atmsShareExchangeAgreementMember" unitRef="Shares" decimals="INF" format="ixt:num-dot-decimal">66,000,000</ix:nonFraction>
</span></span>shares of Common Stock<span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"> of Artemis. As
a result, the Shareholders will hold, immediately following the Closing, eighty-seven percent (<ix:nonFraction id="Fxbrl_20220902101001839" name="us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired" contextRef="C_20220306_usgaapBusinessAcquisitionAxis_atmsManukaLtdMember_usgaapSubsequentEventTypeAxis_usgaapSubsequentEventMember" unitRef="Pure" scale="-2" decimals="2" format="ixt:num-dot-decimal">89</ix:nonFraction>%)
of Artemis&#8217;s issued and outstanding share capital.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;margin-left:56.7pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
Share Exchange Agreement is accounted for as a reverse recapitalization in accordance with U.S. GAAP. Under this method of accounting,
Artemis was treated as the &#8220;acquired&#8221; company for financial reporting purposes and the Company is considered the accounting
acquirer.</span></span></div> </div> </ix:nonNumeric> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

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

<div style="page-break-after:always"> <hr style="background:rgb(0, 0, 0);width:100%;border-top:2px solid black;margin-top:4pt" /> </div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<div>

<div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">ARTEMIS
THERAPEUTICS, INC.</span></span></div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold">

<div style="line-height:1.25;font-family:'Times New Roman', Times, serif;font-weight:bold"><span style="font-family: Times New Roman,Times,serif; font-size: 10pt">16,232,246
Shares of Common Stock</span></div></div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">PERLIMINARY
PROSPECTUS</span></span></div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">,
2022</span></span></div>

<div style="text-align:center;line-height:1.25">&#160;</div>

<div style="clear:both;margin-top:10pt;margin-bottom:10pt">

<div style="page-break-after:always"><hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" /></div></div>

<div style="text-align:center;line-height:1.25">&#160;</div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">PART
II</span></span></div>

<div style="text-align:center;line-height:1.25">&#160;</div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">INFORMATION
NOT REQUIRED IN PROSPECTUS</span></span></div>

<div style="line-height:1.25">&#160;</div>

<table border="0" cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:8%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">ITEM
        13.</span></span></div></td>
    <td style="width:92%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;font-style:italic;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">OTHER
        EXPENSES OF ISSUANCE AND DISTRIBUTION.</span></span></div></td></tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif;text-indent:35.9pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;
The following is a statement of approximate expenses to be incurred by us, in connection with the distribution of the Common Stock registered
under this registration statement:</span></span></div>

<div style="line-height:1.25">&#160;</div>

<table border="0" cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:88%;vertical-align:bottom;font-family:'Times New Roman',Times,serif">
        <div style="text-align:center;line-height:1.25">&#160;</div></td>
    <td style="width:0.53%;vertical-align:bottom;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;font-weight:bold">&#160;</div></td>
    <td colspan="2" style="vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);font-family:'Times New Roman',Times,serif">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Amount</span></span></div></td>
    <td style="width:0.53%;vertical-align:bottom;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;font-weight:bold">&#160;</div></td></tr>
  <tr>
    <td style="width:88%;vertical-align:bottom;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">SEC registration fee</span></span></div></td>
    <td style="width:0.53%;vertical-align:bottom;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:1%;vertical-align:bottom;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></div></td>
    <td style="width:9%;vertical-align:bottom;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="text-align:right;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,853.2</span></span></div></td>
    <td style="width:0.53%;vertical-align:bottom;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td style="width:88%;vertical-align:bottom;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Printer fees and expenses</span></span></div></td>
    <td style="width:0.53%;vertical-align:bottom;font-family:'Times New Roman',Times,serif">&#160;</td>
    <td style="width:1%;vertical-align:bottom;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td>
    <td style="width:9%;vertical-align:bottom;font-family:'Times New Roman',Times,serif;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,000</span></span></td>
    <td style="width:0.53%;vertical-align:bottom;font-family:'Times New Roman',Times,serif">&#160;</td></tr>
  <tr>
    <td style="width:88%;vertical-align:bottom;background-color:rgb(204, 236, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Legal fees and expenses</span></span></div></td>
    <td style="width:0.53%;vertical-align:bottom;background-color:rgb(204, 236, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:1%;vertical-align:bottom;background-color:rgb(204, 236, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></div></td>
    <td style="width:9%;vertical-align:bottom;background-color:rgb(204, 236, 255);font-family:'Times New Roman',Times,serif">
        <div style="text-align:right;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">10,000</span></span></div></td>
    <td style="width:0.53%;vertical-align:bottom;background-color:rgb(204, 236, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td style="width:88%;vertical-align:bottom;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Accountant&#8217;s fees
        and expenses</span></span></div></td>
    <td style="width:0.53%;vertical-align:bottom;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:1%;vertical-align:bottom;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></div></td>
    <td style="width:9%;vertical-align:bottom;font-family:'Times New Roman',Times,serif">
        <div style="text-align:right;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">10,000</span></span></div></td>
    <td style="width:0.53%;vertical-align:bottom;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td style="width:88%;vertical-align:bottom;background-color:rgb(204, 236, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Miscellaneous</span></span></div></td>
    <td style="width:0.53%;vertical-align:bottom;background-color:rgb(204, 236, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:1%;vertical-align:bottom;background-color:rgb(204, 236, 255);border-bottom:2px solid rgb(0, 0, 0);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></div></td>
    <td style="width:9%;vertical-align:bottom;background-color:rgb(204, 236, 255);border-bottom:2px solid rgb(0, 0, 0);font-family:'Times New Roman',Times,serif">
        <div style="text-align:right;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,500</span></span></div></td>
    <td style="width:0.53%;vertical-align:bottom;background-color:rgb(204, 236, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td style="width:88%;vertical-align:bottom;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total</span></span></div></td>
    <td style="width:0.53%;vertical-align:bottom;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:1%;vertical-align:bottom;border-bottom:2px double rgb(0, 0, 0);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></div></td>
    <td style="width:9%;vertical-align:bottom;border-bottom:2px double rgb(0, 0, 0);font-family:'Times New Roman',Times,serif">
        <div style="text-align:right;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">24,353.2</span></span></div></td>
    <td style="width:0.53%;vertical-align:bottom;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td></tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:8%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">ITEM
        14.</span></span></div></td>
    <td style="width:92%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;font-style:italic;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">INDEMNIFICATION
        OF DIRECTORS AND OFFICERS.</span></span></div></td></tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="line-height:1.25">

<div style="text-align:justify;text-indent:35.9pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;
Section 145 of the Delaware General Corporation Law (which we refer to as the DGCL) provides, in general, that a corporation incorporated
under the laws of the State of Delaware, as we are, may indemnify any person who was or is a party or is threatened to be made a party
to any threatened, pending or completed action, suit or proceeding (other than a derivative action by or in the right of the corporation)
by reason of the fact that such person is or was a director, officer, employee or agent of the corporation, or is or was serving at the
request of the corporation as a director, officer, employee or agent of another enterprise, against expenses (including attorneys&#8217;
fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such action,
suit or proceeding if such person acted in good faith and in a manner such person reasonably believed to be in or not opposed to the best
interests of the corporation and, with respect to any criminal action or proceeding, had no reasonable cause to believe such person&#8217;s
conduct was unlawful. In the case of a derivative action, a Delaware corporation may indemnify any such person against expenses (including
attorneys&#8217; fees) actually and reasonably incurred by such person in connection with the defense or settlement of such action or
suit if such person acted in good faith and in a manner such person reasonably believed to be in or not opposed to the best interests
of the corporation, except that no indemnification will be made in respect of any claim, issue or matter as to which such person will
have been adjudged to be liable to the corporation unless and only to the extent that the Court of Chancery of the State of Delaware or
any other court in which such action was brought determines such person is fairly and reasonably entitled to indemnity for such expenses.</span></span></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="text-align:justify;text-indent:35.9pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;
Our certificate of incorporation and bylaws provide that we will indemnify our directors, officers, employees and agents to the extent
and in the manner permitted by the provisions of the DGCL, as amended from time to time, subject to any permissible expansion or limitation
of such indemnification, as may be set forth in any stockholders&#8217; or directors&#8217; resolution or by contract. In addition, our
director and officer indemnification agreements with each of our directors and officers provide, among other things, for the indemnification
to the fullest extent permitted or required by Delaware law, provided that no indemnitee will be entitled to indemnification in connection
with any claim initiated by the indemnitee against us or our directors or officers unless we join or consent to the initiation of the
claim, or the purchase and sale of securities by the indemnitee in violation of Section 16(b) of the Exchange Act.</span></span></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="text-align:justify;text-indent:35.9pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;
Any repeal or modification of these provisions approved by our stockholders will be prospective only and will not adversely affect any
limitation on the liability of any of our directors or officers existing as of the time of such repeal or modification.</span></span></div></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">

<div style="text-align:justify;line-height:1.25">&#160;</div></div>

<div style="line-height:1.25">

<div style="text-align:justify;text-indent:35.9pt;line-height:1.25;margin-bottom:0px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;
We are also permitted to apply for insurance on behalf of any director, officer, employee or other agent for liability arising out of
his actions, whether or not the DGCL would permit indemnification.</span></span></div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<div style="clear:both;margin-top:0pt;margin-bottom:10pt">

<div style="text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="color:rgb(0, 0, 0);font-weight:normal;font-style:normal">II
- 1</span></span></span></div>

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<div style="line-height:1.25">

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Anti-Takeover
Effect of Delaware Law, Certain Charter and Bylaw Provisions</span></span></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">

<div style="text-align:justify;text-indent:35.9pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;
Our certificate of incorporation authorizes the issuance of up to 200,000 shares of preferred stock and our Board of Directors is empowered,
without stockholder approval, to issue a new series of preferred stock with dividend, liquidation, conversion, voting or other rights
which could adversely affect the voting power or other rights of the holders of Common Stock. Such authority, together with certain provisions
of Delaware law and of our certificate of incorporation and bylaws, may have the effect of delaying, deterring or preventing a change
in control of us, may discourage bids for the Common Stock at a premium over the market price and may adversely affect the market price,
and the voting and other rights of the holders of the Common Stock.</span></span></div></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">

<div style="text-align:justify;line-height:1.25">&#160;</div></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">

<div style="text-align:justify;text-indent:35.9pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;
Although we have no present intention to issue any additional shares of our preferred stock, we may do so in the future. The board of
directors of a Delaware corporation may issue rights, options, warrants or other convertible securities, or rights entitling its holders
to purchase, receive or acquire shares or fractions of shares of the corporation or assets or debts or other obligations of the corporation,
upon such terms as are determined by the board of directors. Our Board of Directors is free, subject to their fiduciary duties to stockholders,
to structure the issuance or exercise of the rights in a manner which may exclude significant stockholders from being entitled to receive
such rights or to exercise such rights or in a way which may effectively prevent a takeover of the corporation by persons deemed hostile
to management. Nothing contained in our certificate of incorporation will prohibit our Board of Directors from using these types of rights
in this manner.</span></span></div></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">

<div style="line-height:1.25">&#160;</div></div>

<div style="line-height:1.25">

<div style="text-align:justify;text-indent:36pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;
Our current executive officer of the Company holds approximately 72% of the voting power of our outstanding shares. This person has a
controlling influence in determining the outcome of any corporate transaction or other matters submitted to our stockholders for approval,
including mergers, consolidations and the sale of all or substantially all of our assets, election of directors, and other significant
corporate actions. As such, our executive officer has the power to prevent or cause a change in control; therefore, without their consent
we could be prevented from entering into transactions that could be beneficial to us. The interests of our executive officer may give
rise to a conflict of interest with the Company and the Company&#8217;s shareholders.</span></span></div>

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<div style="text-align:justify;text-indent:36pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;
We are subject to the provisions of Section 203 of the GCL, an anti-takeover law. In general, Section 203 prohibits a publicly held Delaware
corporation from engaging in a &#8220;business combination&#8221; with an &#8220;interested stockholder&#8221; for a period of three years
after the date of the transaction in which the person became an interested stockholder, unless the business combination is approved in
the following prescribed manner:</span></span></div></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">

<div style="line-height:1.25">&#160;</div></div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:7.8%;vertical-align:middle;font-family:'Times New Roman',Times,serif">&#160;</td>
    <td style="width:3.95%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#9679;</span></span></div></td>
    <td style="width:88.25%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">prior
        to the time of the transaction, the board of directors of the corporation approved either the business combination or the transaction
        which resulted in the stockholder becoming an interested stockholder;</span></span></div></td></tr>
  <tr>
    <td style="width:7.8%;vertical-align:middle;font-family:'Times New Roman',Times,serif">&#160;</td>
    <td style="width:3.95%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#9679;</span></span></div></td>
    <td style="width:88.25%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">upon
        completion of the transaction that resulted in the stockholder becoming an interested stockholder, the stockholder owned at least 85%
        of the voting stock of the corporation outstanding at the time the transaction commenced, excluding for purposes of determining the number
        of shares outstanding (1) shares owned by persons who are directors and also officers and (2) shares owned by employee stock plans in
        which employee participants do not have the right to determine confidentially whether shares held subject to the plan will be tendered
        in a tender or exchange offer; and</span></span></div></td></tr>
  <tr>
    <td style="width:7.8%;vertical-align:middle;font-family:'Times New Roman',Times,serif">&#160;</td>
    <td style="width:3.95%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#9679;</span></span></div></td>
    <td style="width:88.25%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">on
        or subsequent to the time of the transaction, the business combination is approved by the board and authorized at an annual or special
        meeting of stockholders, and not by written consent, by the affirmative vote of at least 66 2/3% of the outstanding voting stock which
        is not owned by the interested stockholder.</span></span></div></td></tr>
  </table>

<div style="line-height:1.25">

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="text-align:justify;text-indent:36pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;
Generally, for purposes of Section 203, a &#8220;business combination&#8221; includes a merger, asset or stock sale, or other transaction
resulting in a financial benefit to the interested stockholder. An &#8220;interested stockholder&#8221; is a person who, together with
affiliates and associates, owns or, within three years prior to the determination of interested stockholder status, owned 15% or more
of a corporation&#8217;s outstanding voting securities.</span></span></div></div>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:8%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">ITEM
        15.</span></span></div></td>
    <td style="width:92%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;font-style:italic;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">RECENT
        SALES OF UNREGISTERED SECURITIES</span></span></div></td></tr>
  </table>

<div style="line-height:1.25;font-weight:bold">&#160;</div>

<div style="line-height:1.25">

<div style="text-indent:36pt;line-height:1.25;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;
Set forth below are the sales of all securities by the Company in the last three years, which were not registered under the Securities
Act. The Company believes that each of such issuances was exempt from registration under the Act in reliance on Section 4(a)(2) of the
Act, Rule 701 and/or Regulation S under the Securities Act.</span></span></div>&#160;

<div style="clear:both;margin-top:0pt;margin-bottom:10pt">

<div style="text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="color:rgb(0, 0, 0);font-weight:normal;font-style:normal">II
- 2</span></span></span></div>

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<div style="text-indent:36pt;line-height:1.25;font-weight:bold">&#160;</div></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">

<div style="text-align:justify;text-indent:36pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;
On&#160;December 21, 2021, Manuka entered into SPA with the Chomsky Group, pursuant to which Manuka agreed to sell 15,656 of its Ordinary
Shares to Adler for aggregate consideration of $375,024 and 5,208 Ordinary Shares to Eyal for aggregate consideration of $124,992. Following
the consummation of the transactions contemplated by the SPA, Adler and Eyal&#8217;s equity holdings of Manuka represented 17.24% of the
issued capital of Manuka, on a fully diluted basis. In addition, pursuant to the SPA, Manuka is entitled to sell an additional 4,166 Ordinary
Shares to any third party to complement a total investment of $600,000, providing however that these additional shares shall be sold pursuant
to the same terms as the allotted shares in the SPA. Pursuant to the SPA, in the event that Manuka issues to any entity shares, options
or other securities converted into shares, at a price per share of less than $24 (the &#8220;Reduced Price&#8221;), Manuka shall make
to Chomsky Group whole in a way of additional issuance of shares such that the Chomsky Group has effectively paid the Reduced Price. Such
right shall expire once the Manuka has raised, an aggregate of, at least $1,000,000. In the event that the Manuka shall issue to any other
party shares with senior rights to the rights of the shares issued to Chomsky Group (&#8220;Senior Rights&#8221;), then the shares issued
to Chomsky Group shall be converted to the same Senior Rights, on the date the Company issues such Preferred Shares. Such right shall
expire once Manuka has raised, an aggregate of, at least $1,000,000.</span></span></div></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="text-align:justify;text-indent:36pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;
On </span></span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">March 6, 2022, we signed a Share Exchange
Agreement, as amended, with Manuka, pursuant to which Manuka became our wholly owned subsidiary. Following the Closing Date, we adopted
the business of Manuka. Pursuant to the terms of the Share Exchange Agreement, we acquired all of the Manuka Shares from Manuka&#8217;s
shareholders in exchange for an aggregate amount of 33,791,641 shares of our Common Stock of&#160; and 110,000 shares of our Series D
Preferred stock (convertible into 66,000,000 shares of our Common Stock), such that Manuka&#8217;s shareholders held, immediately following
the closing, eighty-nine percent (89%) of our issued and outstanding share capital (including and assuming the full conversion of the
Series D Preferred stock)<span><span>.</span></span></span></span></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">

<div style="line-height:1.25;font-weight:bold">&#160;</div>

<div style="line-height:1.25;font-weight:bold">

<div style="text-align:justify;text-indent:36pt;line-height:1.25;font-weight:normal"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;
In addition, on June 30, 2022, we entered into various debt forgiveness agreements with various existing stockholders, including Tonak
Ltd. (formerly our largest shareholder), for the forgiveness of an aggregate of $306,117 in outstanding debt in exchange for the issuance
of 3,031,567 shares of our Common Stock. On June 30, 2022, we entered into various warrant exchange agreements for the exchange of certain
warrants to purchase shares of our Common Stock, originally issued in October 2017, in exchange for an aggregate of 2,342,802 shares of
our Common Stock. On June 30, 2022, we entered into several debt forgiveness agreement and warrant exchange agreements, including: (i)
a debt forgiveness agreement with Cutter Mill Capital LLC, pursuant to which we agreed to issue 894,169 shares of our Common Stock. We
also agreed to register all such shares of&#160;Common Stock issued to Cutter Mill Capital, , within the earlier of 60 days following
the closing date of the Share Exchange Agreement (provided, however that in the event we have not cleared comments with the SEC with respect
to this filing relating to the transactions contemplated by the Share Exchange Agreement, such date shall be 90 days following the date
if the agreement) and the date that we file its next registration statement, and agreed to obtain effectiveness within 90 days (or 120
days in the event of a full review by the SEC); (ii) a debt forgiveness agreement with Tonak Ltd., pursuant to which we agreed to issue
1,573,582 shares of our Common Stock; (iii) a debt forgiveness agreement with Hadasit Medical Research Services and Development Ltd.,
pursuant to which we agreed to issue 95,256 shares of our Common Stock; (iv) warrant exchange agreements with Globis Capital Partners,
LP and Globis International Investments LLC, pursuant to which we agreed to issue 1,585,682 and 616,654 shares of our Common Stock, respectively;
(v) warrant exchange agreements with Brian M. Culley and Amiad Solomon, pursuant to which we agreed to issue to each 220,233 shares of
our Common Stock; and (vi) an option exchange agreement with Chanan Morris, pursuant to which we agreed to issue to each 780,934 shares
of our Common Stock.</span></span></div></div></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="clear:both;margin-top:0pt;margin-bottom:10pt">

<div style="text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="color:rgb(0, 0, 0);font-weight:normal;font-style:normal">II
- 3</span></span></span></div>

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<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:8%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#160;<span style="font-weight:bold">ITEM
        16.</span></span></span></div></td>
    <td style="width:92%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;font-style:italic;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">EXHIBITS
        AND FINANCIAL STATEMENT SCHEDULES</span></span></div></td></tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(a) <span style="text-decoration:underline">Exhibits.</span></span></span></div>

<div>

<div>

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<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:6.73%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891310002515/exhibit_3-1.txt">3.1*</a></span></span></div></td>
    <td style="width:92.41%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891310002515/exhibit_3-1.txt">Articles
        of Incorporation of the Company, as amended (previously filed as exhibit 3.1 to our Form 10-SB filed with the SEC on June 10, 1998; Exhibits
        3.1 and 3.2 to our Current Report on Form 8-K filed with the SEC on November 8, 2002; Exhibit 4 to our Current Report on Form 8-K filed
        with the SEC on July 22, 2003; and Exhibit 3.1 to our Current Report on Form 8-K filed with the SEC on September 24, 2010).</a></span></span></div></td>
    <td style="width:0.85%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td rowspan="1" style="width:6.73%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;font-family:'Times New Roman', Times, serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322003366/exhibit_3-1.htm">3.2*</a></span></span></div></td>
    <td rowspan="1" style="width:92.41%;vertical-align:top">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322003366/exhibit_3-1.htm">Certificate
        of Amendment, dated September 8, 2022, previously filed as exhibit 3.1 to our Current Report Form 8-K with the SEC on September 9, 2022).</a></span></span></div></td>
    <td rowspan="1" style="width:0.85%;vertical-align:top;font-family:'Times New Roman',Times,serif">&#160;</td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;font-family:'Times New Roman',Times,serif;background-color:rgb(204, 238, 255)">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002584/exhibit_4-1.htm"><span style="text-decoration:underline">4.1*</span></a></span></span></div></td>
    <td style="width:92.41%;vertical-align:top;background-color:rgb(204, 238, 255)">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002584/exhibit_4-1.htm"><span style="text-decoration:underline">Certificate
        of Designation of Series D Convertible Preferred Stock, </span><span>previously filed as Exhibit 4.1 to Current Report 8-K on July 5,
        2022.</span></a></span></span></div></td>
    <td style="width:0.85%;vertical-align:top;font-family:'Times New Roman',Times,serif;background-color:rgb(204, 238, 255)">
        <div style="line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">5.1#</span></span></div></td>
    <td style="width:92.41%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Opinion of Sullivan &#38;
        Worcester LLP.</span></span></div></td>
    <td style="width:0.85%;vertical-align:top;font-family:'Times New Roman',Times,serif">&#160;</td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002131/exhibit_10-1.htm">10.1*</a></span></span></div></td>
    <td style="width:92.41%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002131/exhibit_10-1.htm"><span style="text-decoration:underline">Share
        Exchange Agreement by and between Artemis Therapeutics, Inc., Manuka Ltd., an Israeli company and the shareholders of Manuka Ltd., dated
        March 6, 2022, previously filed as exhibit 10.1 to our Form 10-Q with the SEC on May 23, 2022</span>.</a></span></span></div></td>
    <td style="width:0.85%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002584/exhibit_10-2.htm"><span style="text-decoration:underline">10.2*&#94;</span></a></span></span></div></td>
    <td style="width:92.41%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002584/exhibit_10-2.htm"><span style="text-decoration:underline">First
        Amendment to the Share Exchange Agreement by and between Artemis Therapeutics, Inc., Manuka Ltd., an Israeli company and the shareholders
        of Manuka Ltd., dated June 30, 2022, previously filed as Exhibit 10.2 to Current Report 8-K on July 5, 2022.</span></a></span></span></div></td>
    <td style="width:0.85%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002584/exhibit_10-3.htm"><span style="text-decoration:underline">10.3*&#94;</span></a></span></span></div></td>
    <td style="width:92.41%;vertical-align:top;background-color:#CCEEFF">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002584/exhibit_10-3.htm"><span style="text-decoration:underline">Supply
        Agreement between Manuka Ltd. and Waitemata Honey Co. Ltd., dated July 20, 2021, </span><span>previously filed as Exhibit 10.3 to Current
        Report 8-K on July 5, 2022.</span></a></span></span></div></td>
    <td style="width:0.85%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002584/exhibit_10-4.htm"><span style="text-decoration:underline">10.4*&#94;</span></a></span></span></div></td>
    <td style="width:92.41%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002584/exhibit_10-4.htm"><span style="text-decoration:underline">English
        Translation of Agreement between Manuka Ltd. and Chic Cosmetic Industries 1987 Ltd., dated December 14, 2021, previously filed as Exhibit
        10.4 to Current Report 8-K on July 5, 2022.</span></a></span></span></div></td>
    <td style="width:0.85%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002584/exhibit_10-5.htm"><span style="text-decoration:underline">10.5*</span></a></span></span></div></td>
    <td style="width:92.41%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002584/exhibit_10-5.htm"><span style="text-decoration:underline">English
        Translation of Import License from the Israeli Ministry of Health, dated February 28, 2022, previously filed as Exhibit 10.5 to Current
        Report 8-K on July 5, 2022.</span></a></span></span></div></td>
    <td style="width:0.85%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002584/exhibit_10-6.htm"><span style="text-decoration:underline">10.6*</span></a></span></span></div></td>
    <td style="width:92.41%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002584/exhibit_10-6.htm"><span style="text-decoration:underline">Form
        of Warrant Exchange Agreement, previously filed as Exhibit 10.6 to Current Report 8-K on July 5, 2022.</span></a></span></span></div></td>
    <td style="width:0.85%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002584/exhibit_10-7.htm"><span style="text-decoration:underline">10.7*</span></a></span></span></div></td>
    <td style="width:92.41%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002584/exhibit_10-7.htm"><span style="text-decoration:underline">Form
        of Debt Forgiveness Agreement, previously filed as Exhibit 10.7 to Current Report 8-K on July 5, 2022.</span></a></span></span></div></td>
    <td style="width:0.85%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="exhibit_10-8.htm">10.8**</a></span></span></div></td>
    <td style="width:92.41%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="exhibit_10-8.htm">Form
        of Indemnification Agreement</a></span></span></div></td>
    <td style="width:0.85%;vertical-align:top;font-family:'Times New Roman',Times,serif">&#160;</td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002584/exhibit_21-1.htm"><span style="text-decoration:underline">21.1*</span></a></span></span></div></td>
    <td style="width:92.41%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="https://www.sec.gov/Archives/edgar/data/1062128/000117891322002584/exhibit_21-1.htm"><span style="text-decoration:underline">List
        of Subsidiaries, previously filed as Exhibit 21.1 to Current Report 8-K on July 5, 2022.</span></a></span></span></div></td>
    <td style="width:0.85%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="exhibit_23-1.htm">23.1**</a></span></span></div></td>
    <td style="width:92.41%;vertical-align:top">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="exhibit_23-1.htm">Consent
        of <span>Brightman Almagor Zohar &#38; Co., Certified Public Accountants, a firm in the Deloitte Global Network, an independent registered
        public accounting firm.</span></a></span></span></div></td>
    <td style="width:0.85%;vertical-align:top;font-family:'Times New Roman',Times,serif">&#160;</td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">23.2#</span></span></div></td>
    <td style="width:92.41%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Consent
        of Sullivan &#38; Worcester LLP (included in Exhibit 5.1).</span></span></div></td>
    <td style="width:0.85%;vertical-align:top;background-color:rgb(204, 238, 255);font-family:'Times New Roman',Times,serif">&#160;</td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="#POWEROFATTORNEY">24.1**</a></span></span></div></td>
    <td style="width:92.41%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="#POWEROFATTORNEY">Power
        of Attorney (included on signature page).</a></span></span></div></td>
    <td style="width:0.85%;vertical-align:top;font-family:'Times New Roman',Times,serif">&#160;</td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;font-family:'Times New Roman',Times,serif;background-color:rgb(204, 238, 255)">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">101.1</span></span></div></td>
    <td style="width:92.41%;vertical-align:top;font-family:'Times New Roman',Times,serif;background-color:rgb(204, 238, 255)">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
        following materials from the Company&#8217;s Quarterly Report on Form 10-Q for the quarter ended June 30, 2022 formatted in Inline XBRL
        (eXtensible Business Reporting Language): (i) the Interim Condensed Consolidated Balance Sheets, (ii) the Interim Condensed Consolidated
        Statements of Comprehensive Loss, (iii) the Condensed Consolidated Statements of Stockholders Equity, (iv) the Interim Condensed Consolidated
        Statements of Cash Flows and (v) related notes to these financial statements, tagged as blocks of text and in detail.**</span></span></div></td>
    <td style="width:0.85%;vertical-align:top;font-family:'Times New Roman',Times,serif;background-color:rgb(204, 238, 255)">&#160;</td></tr>
  <tr>
    <td rowspan="1" style="width:6.73%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">101.3</span></span></div></td>
    <td rowspan="1" style="width:92.41%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
        following materials from the Registrant, formatted in XBRL (Extensible Business Reporting Language): (i) Balance Sheets as of December
        31, 2021 and 2020, (ii) Statements of Comprehensive Loss for the years ended December 31, 2021 and 2020, (iii) Statements of Changes in
        Stockholders Equity for the years ended December 31, 2021 and 2020, (iv) Statements of Cash Flows for the years ended December 31, 2021
        and 2020, and (v) related notes to these financial statements, tagged as blocks of text and in detail.** </span></span></div></td>
    <td rowspan="1" style="width:0.85%;vertical-align:top;font-family:'Times New Roman',Times,serif">&#160;</td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;font-family:'Times New Roman',Times,serif;background-color:rgb(204, 238, 255)">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="exhibit_107.htm">107**</a></span></span></div></td>
    <td style="width:92.41%;vertical-align:top;background-color:rgb(204, 238, 255)">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><a href="exhibit_107.htm">Filing
        Fee table</a></span></span></div></td>
    <td style="width:0.85%;vertical-align:top;font-family:'Times New Roman',Times,serif;background-color:rgb(204, 238, 255)">&#160;</td></tr>
  <tr>
    <td rowspan="1" style="width:6.73%;vertical-align:top;font-family:'Times New Roman',Times,serif">&#160;</td>
    <td rowspan="1" style="width:92.41%;vertical-align:top">&#160;</td>
    <td rowspan="1" style="width:0.85%;vertical-align:top;font-family:'Times New Roman',Times,serif">&#160;</td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;font-family:'Times New Roman',Times,serif;background-color:rgb(204, 238, 255)">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#94;</span></span></div></td>
    <td colspan="2" style="width:93.27%;vertical-align:top;font-family:'Times New Roman',Times,serif;background-color:rgb(204, 238, 255)">
        <div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Certain
        identified information in the exhibit has been excluded from the exhibit because it is both (i) not material and (ii) would likely cause
        competitive harm to the Company if publicly disclosed. The Company agrees to furnish supplementally a copy of any omitted schedule or
        exhibit to the SEC upon request.</span></span></div></td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">*</span></span></div></td>
    <td colspan="2" style="width:93.27%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Previously filed.</span></span></div></td></tr>
  <tr>
    <td style="width:6.73%;vertical-align:top;background-color:rgb(204, 238, 255)">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">**</span></span></div></td>
    <td colspan="2" style="width:93.27%;vertical-align:top;background-color:rgb(204, 238, 255)">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Filed herewith.</span></span></div></td></tr>
  <tr>
    <td rowspan="1" style="width:6.73%;vertical-align:top">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">#</span></span></div></td>
    <td colspan="2" rowspan="1" style="width:93.27%;vertical-align:top">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">To be filed by an amendment.</span></span></div></td></tr>
  </table></div></div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td colspan="1" rowspan="1" style="width:93.27%;vertical-align:top">
        <div style="line-height:1.25">&#160;</div></td></tr>
  </table>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="clear:both;margin-top:0pt;margin-bottom:10pt">

<div style="text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="color:rgb(0, 0, 0);font-weight:normal;font-style:normal">II
- 4</span></span></span></div>

<div style="page-break-after:always"><hr style="border-width:0px;clear:both;margin:4px 0px;width:100%;height:2px;color:#000000;background-color:#000000" /></div></div>

<div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(b) <span style="text-decoration:underline">Exhibits</span></span></span></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-weight:bold">Financial
Statement Schedules:</span><span>&#160;</span></span></span></div>

<div style="margin-left:69.65pt;line-height:1.25;font-family:'Times New Roman',Times,serif"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">&#8203;</span></span></div>

<div style="text-indent:20pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
filing fee table required by Item 601(b)(107) of Regulation S-K to be filed as part of this registration statement is set forth in the
Exhibit Index</span></span></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(c) <span style="text-decoration:underline">Exhibits</span></span></span>

<p style="margin:0pt">&#160;</p></div>

<div style="text-indent:36pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
filing fee table required by Item 601(b)(107) of Regulation S-K to be filed as part of this registration statement is set forth in the
Exhibit Index</span></span></div>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:8%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">ITEM
        17.</span></span></div></td>
    <td style="width:92%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">UNDERTAKINGS<span style="font-style:italic">.</span></span></span></div></td></tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="text-indent:36pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The
undersigned registrant hereby undertakes:</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:36pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</span></span></div>

<div style="margin-left:36pt;line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:5%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:3.85%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(i)</span></span></div></td>
    <td style="width:91%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">To include any prospectus
        required by Section 10(a)(3) of the Securities Act;</span></span></div></td></tr>
  </table>

<div style="margin-left:36pt;line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:5%;vertical-align:middle;font-family:'Times New Roman',Times,serif">&#160;</td>
    <td style="width:3.85%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(ii)</span></span></div></td>
    <td style="width:91%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">To
        reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
        amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration
        statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
        offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
        may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
        and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration
        Fee&#8221; table in the effective registration statement; and</span></span></div></td></tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:5%;vertical-align:middle;font-family:'Times New Roman',Times,serif">&#160;</td>
    <td style="width:3.85%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(iii)</span></span></div></td>
    <td style="width:91%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">To include any material
        information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to
        such information in the registration statement.</span></span></div></td></tr>
  </table>

<div style="line-height:1.25">&#160;</div>

<div style="margin-left:36pt;line-height:1.25;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(2)
That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
to be the initial <span style="font-style:italic">bona fide</span> offering thereof.</span></span></div>

<div style="margin-left:36pt;line-height:1.25">&#160;</div>

<div style="margin-left:36pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.</span></span></div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<div style="clear:both;margin-top:0pt;margin-bottom:10pt">

<div style="text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="color:rgb(0, 0, 0);font-weight:normal;font-style:normal">II
- 5</span></span></span></div>

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<div style="margin-left:36pt;line-height:1.25">&#160;</div>

<div style="margin-left:36pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(4)
That, for the purpose of determining liability under the Act to any purchaser:</span></span></div>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:5%;vertical-align:middle;font-family:'Times New Roman',Times,serif">&#160;</td>
    <td style="width:3.85%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(i)</span></span></div></td>
    <td style="width:91%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Each
        prospectus filed by the Registrant pursuant to Rule 424(b)(3) shall be deemed to be part of the registration statement as of the date
        the filed prospectus was deemed part of and included in the registration statement; and</span></span></div></td></tr>
  <tr>
    <td style="width:5%;vertical-align:middle;font-family:'Times New Roman',Times,serif">&#160;</td>
    <td style="width:3.85%;vertical-align:top;font-family:'Times New Roman',Times,serif">&#160;</td>
    <td style="width:91%;vertical-align:middle;font-family:'Times New Roman',Times,serif">&#160;</td></tr>
  <tr>
    <td style="width:5%;vertical-align:middle;font-family:'Times New Roman',Times,serif">&#160;</td>
    <td style="width:3.85%;vertical-align:top;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(ii)</span></span></div></td>
    <td style="width:91%;vertical-align:middle">
        <div style="line-height:1.25;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Each
        prospectus required to be filed pursuant to Rule 424(b)(2), (b)(5), or (b)(7) as part of a registration statement in reliance on Rule
        430B relating to an offering made pursuant to Rule 415(a)(1)(i), (vii), or (x) for the purpose of providing the information required by
        section 10(a) of the Securities Act of 1933 shall be deemed to be part of and included in the registration statement as of the earlier
        of the date such form of prospectus is first used after effectiveness or the date of the first contract of sale of securities in the offering
        described in the prospectus. As provided in Rule 430B, for liability purposes of the issuer and any person that is at that date an underwriter,
        such date shall be deemed to be a new effective date of the registration statement relating to the securities in the registration statement
        to which that prospectus relates, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
        thereof. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement
        or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the
        registration statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify any statement
        that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately
        prior to such effective date.</span></span></div></td></tr>
  </table>

<div style="line-height:1.25;font-family:'Times New Roman',Times,serif">&#160;</div>

<div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(b)
The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing
of the Registrant&#8217;s annual report pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (and, where applicable,
each filing of an employee benefit plan&#8217;s annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is
incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</span></span></div>

<div style="margin-left:36pt;line-height:1.25">&#160;</div>

<div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(c)
Insofar as indemnification for liabilities arising under the <span>Securities Act of 1933 may be permitted to directors, officers and
controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the
opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses
incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding)
is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless
in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication
of such issue. </span></span></span></div>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<div style="clear:both;margin-top:0pt;margin-bottom:10pt">

<div style="text-align:center"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="color:rgb(0, 0, 0);font-weight:normal;font-style:normal">II
- 6</span></span></span></div>

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<div style="line-height:1.25">&#160;</div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">SIGNATURES</span></span></div>

<div style="text-align:justify;text-indent:36pt;line-height:1.25">&#160;</div>

<div style="text-align:justify;text-indent:36pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Pursuant&#160;to
the requirements of the Securities Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form S-1 and has duly caused this registration statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in Petach Tikva, Israel, on the September 21, 2022.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<table border="0" cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:50%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td colspan="3" style="vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">ARTEMIS
        THERAPEUTICS, INC.</span></span></div></td></tr>
  <tr>
    <td style="width:50%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:3%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td colspan="2" style="vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td style="width:50%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:3%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">By:</span></span></div></td>
    <td colspan="2" style="vertical-align:middle;border-bottom:2px solid rgb(0, 0, 0);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">/s/ Shimon Citron</span></span></div></td></tr>
  <tr>
    <td style="width:50%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:3%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:4%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Name:</span></span></div></td>
    <td style="width:43%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Shimon Citron</span></span></div></td></tr>
  <tr>
    <td style="width:50%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:3%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:4%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Title:</span></span></div></td>
    <td style="width:43%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Chief Executive Officer
        and Director</span></span></div></td></tr>
  </table>

<div style="text-align:center;line-height:1.25">&#160;</div>

<div style="text-align:center;line-height:1.25;font-weight:bold"><a id="POWEROFATTORNEY">&#160;<span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">POWER
OF ATTORNEY</span></span></a></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-align:justify;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">KNOW
ALL MEN BY THESE PRESENTS, that we, the undersigned officers and directors of Artemis Therapeutics, Inc., a Delaware corporation, do hereby
constitute and appoint Shimon Citron and David Dana, and each of them, as his or her true and lawful attorney-in-fact and agent, with
full power of substitution and re-substitution, for him and in his name, place, and stead, in any and all capacities, to sign any and
all amendments (including post-effective amendments, exhibits thereto and other documents in connection therewith) to this Registration
Statement and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorney-in-fact and agent full power and authority to do and perform each and every act and thing requisite
and necessary to be done in connection therewith, as fully to all intents and purposes as he might or could do in person, hereby ratifying
and confirming all that said attorney-in-fact and agent, or his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<div style="text-indent:36pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Pursuant
to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities
and on the dates indicated.</span></span></div>

<div style="line-height:1.25">&#160;</div>

<table cellpadding="0" cellspacing="0" style="font-family:'Times New Roman', Times, serif;font-size:10pt;width:100%;text-align:left;color:#000000">
  <tr>
    <td style="width:25.99%;vertical-align:middle;border-bottom:2px solid rgb(0, 0, 0);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Person</span></span></div></td>
    <td style="width:1%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:56.66%;vertical-align:middle;border-bottom:2px solid rgb(0, 0, 0);font-family:'Times New Roman',Times,serif">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Capacity</span></span></div></td>
    <td style="width:0.96%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="text-align:center;line-height:1.25">&#160;</div></td>
    <td style="width:15.38%;vertical-align:middle;border-bottom:2px solid rgb(0, 0, 0);font-family:'Times New Roman',Times,serif">
        <div style="text-align:center;line-height:1.25;font-weight:bold"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Date</span></span></div></td></tr>
  <tr>
    <td style="width:25.99%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:1%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:56.66%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:0.96%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:15.38%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="text-align:center;line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td style="width:25.99%;vertical-align:middle;border-bottom:2px solid rgb(0, 0, 0);font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">/s/ Shimon Citron</span></span></div></td>
    <td style="width:1%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:56.66%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Chief Executive Officer
        and Director</span></span></div></td>
    <td style="width:0.96%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:15.38%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="text-align:center;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">September
        21, 2022</span></span></div></td></tr>
  <tr>
    <td style="width:25.99%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Shimon Citron</span></span></div></td>
    <td style="width:1%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:56.66%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(Principal Executive
        Officer)</span></span></div></td>
    <td style="width:0.96%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:15.38%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="text-align:center;line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td style="width:25.99%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:1%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:56.66%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:0.96%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:15.38%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="text-align:center;line-height:1.25">&#160;</div></td></tr>
  <tr>
    <td style="width:25.99%;vertical-align:bottom;border-bottom:2px solid rgb(0, 0, 0);font-family:'Times New Roman',Times,serif">
        <div style="margin-right:0.8pt;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">/s/
        David Dana</span></span></div></td>
    <td style="width:1%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:56.66%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Chief Financial Officer</span></span></div></td>
    <td style="width:0.96%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:15.38%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="text-align:center;line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">September
        21, 2022</span></span></div></td></tr>
  <tr>
    <td style="width:25.99%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">David Dana</span></span></div></td>
    <td style="width:1%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:56.66%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(Principal Financial
        and Accounting Officer)</span></span></div></td>
    <td style="width:0.96%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="line-height:1.25">&#160;</div></td>
    <td style="width:15.38%;vertical-align:middle;font-family:'Times New Roman',Times,serif">
        <div style="text-align:center;line-height:1.25">&#160;</div></td></tr>
  </table>

<div style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif">&#160;</div>

<div style="text-align:center;line-height:1.25;font-family:'Times New Roman',Times,serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="color:rgb(0, 0, 0);font-weight:normal;font-style:normal">II
- 7</span></span></span></div></div></div>

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{"company-data": {"conformed-name": "Artemis Therapeutics, Inc.", "cik": "0001062128", "assigned-sic": "2890", "irs-number": "841417774", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-1", "act": "33", "file-number": "333-267534", "film-number": "221256457"}, "business-address": {"street1": "3 ELIEZER VARDINON ST.", "city": "PETACH TIKVA", "state": "L3", "zip": "4959507", "phone": "646-233-1454"}, "mail-address": {"street1": "3 ELIEZER VARDINON ST.", "city": "PETACH TIKVA", "state": "L3", "zip": "4959507"}, "former-company": [{"former-conformed-name": "NEW YORK GLOBAL INNOVATIONS INC.", "date-changed": "20140305"}, {"former-conformed-name": "INKSURE TECHNOLOGIES INC.", "date-changed": "20050401"}, {"former-conformed-name": "INKSURE TECHNOLOGIES INC", "date-changed": "19980519"}]}
Artemis Therapeutics, Inc. - 1062128 - 2022
As
filed with the Securities and Exchange Commission on September 21, 2022.
Registration
No. 333-
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
S-1
REGISTRATION
STATEMENT
UNDER
THE SECURITIES
ACT OF 1933
​
Artemis
Therapeutics, Inc.
(Exact
name of registrant as specified in its charter)
​
Delaware
(State
        or Other Jurisdiction of
Incorporation or Organization)​
​
2844
(Primary
        Standard Industrial
Classification Code Number)​
​
81-
1417774
(I.R.S.
        Employer
Identification Number)
3
Eliezer Vardinon St.,
Petach Tikva, Israel 4959507
+972-77-407-4700
(Address,
Including Zip Code, and Telephone Number, Including Area Code, of Registrant's Principal Executive Offices)
​
18
East 16th Street, Suite 307,
New York, NY 10003
(646) 233-1454
(Name,
Address, Including Zip Code, and Telephone Number, Including Area Code, of Agent For Service)​
Copies
to:
Oded
Har-Even, Esq.
Ron
Ben-Bassat, Esq.
Sullivan
& Worcester LLP
1633
Broadway
New
York, NY 10019
Telephone:
(212) 660-5000
Facsimile:
(212) 660-3001
Approximate
date of commencement of proposed sale to the public:
As soon as practicable after the effective
date of this Registration Statement.
If
any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the
Securities Act of 1933, check the following box. ☐
If
this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the
following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering.
☐
If
this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities
Act registration statement number of the earlier effective registration statement for the same offering. ☐
If
this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities
Act registration statement number of the earlier effective registration statement for the same offering. ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting
company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company"
and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large
accelerated filer ☐        Accelerated filer ☐
Non-accelerated
filer
☒        Smaller reporting company
☒
Emerging growth company
☐
If
an emerging growth company, 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 to Section 7(a)(2)(B) of the Securities Act. ☐
The
Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the Registrant
shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance
with Section 8(a) of the Securities Act of 1933, as amended, or until the Registration Statement shall become effective on such date as
the Commission, acting pursuant to said Section 8(a), may determine.
Subject to completion, dated September 21, 2022
The information in this preliminary prospectus is not complete
and may be changed. The selling stockholders may not sell these securities until the registration statement filed with the Securities
and Exchange Commission is effective. This preliminary prospectus is not an offer to sell these securities and it is not soliciting an
offer to buy these securities in any state where the offer or sale is not permitted.
PRELIMINARY
PROSPECTUS
Artemis Therapeutics,
Inc.
16,232,246 SHARES OF
COMMON STOCK
The selling stockholders named in this prospectus are offering 16,232,246 shares of common stock, par value $0.01 (the "Common Stock")
of Artemis Therapeutics, Inc. (the "Company"). We are not selling any shares of common stock under this prospectus and will
not receive any proceeds from the sale of common stock to be offered by the selling stockholders. See "Use of Proceeds." We
are registering the sale of these shares of common stock to satisfy registration rights we have granted to the selling stockholders.
This prospectus describes
the general manner in which the shares may be offered and sold by the selling stockholders named in this prospectus (the "Selling
Stockholders"). If necessary, the specific manner in which the shares may be offered and sold will be described in a supplement
to this prospectus. The Selling Stockholders and intermediaries through whom such securities are sold may be deemed "underwriters"
within the meaning of the Securities Act of 1933, as amended (the "Act"), with respect to the securities offered hereby, and
any profits realized or commissions received may be deemed underwriting compensation. We will pay the expenses of registering these shares.
Our Common Stock is quoted on the OTC Pink
Open Market under the symbol "ATMS". On September 14, 2022, the last reported bid price of our Common Stock was $1.75 per
share.
As of the date of this prospectus, our Common Stock is subject
to quotation on the OTC Pink Open Market operated by the OTC Markets Group, Inc. The Selling Stockholders may offer, sell or distribute
all or a portion of the shares of common stock registered hereby publicly or through private transactions at prevailing market prices
or at negotiated prices. The selling Stockholders may be deemed to be "underwriters" within the meaning of the Securities
Act. There are no underwriting commissions involved in this offering. We have agreed to pay all the costs and expenses of this offering.
Selling Stockholders will pay no offering expenses, but all selling and other expenses incurred by the selling Stockholders will be paid
by the selling Stockholders.
Investing in our Common Stock involves
risks. To read about factors you should consider before buying shares of our common stock See "Risk Factors" on page 7
.
Neither the U.S. Securities and
Exchange Commission (the "SEC")
nor any state securities commission has approved
or disapproved of these securities or determined if this prospectus is truthful or complete. Any representation to the contrary is a criminal
offense.
Title of each class
Trading Symbol(s)
Name of each exchange on which registered
Common Stock, par value $0.01
ATMS
OTC Pink Open Market
The date of this prospectus is , 2022.
TABLE OF CONTENTS
Page
PROSPECTUS SUMMARY
S-3
THE OFFERING
S-4
SUMMARY FINANCIAL INFORMATION
S-5
CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS
S-6
RISK FACTORS
S-7
USE OF PROCEEDS
S-18
MARKET PRICE OF AND DIVIDENDS ON THE COMPANY'S COMMON EQUITY AND RELATED STOCKHOLDER
        MATTERS
S-19
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
S-20
BUSINESS
S-27
MANAGEMENT
S-36
SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS
S-40
CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE
S-41
DESCRIPTION OF SECURITIES
S-42
SELLING STOCKHOLDERS
S-45
PLAN OF DISTRIBUTION
S-48
SHARES ELIGIBLE FOR FUTURE SALE
S-50
LEGAL MATTERS
S-51
EXPERTS
S-52
WHERE YOU CAN FIND ADDITIONAL INFORMATION
S-53
INDEX TO FINANCIAL STATEMENTS
1
You should rely only on the information contained
in this prospectus. Neither we nor the Selling Stockholders have authorized any dealer, salesperson or other person to give any information
or to make any representations to you other than the information contained in this prospectus. You must not rely on any information or
representations not contained in this prospectus as if we had authorized it. The information contained in this prospectus is current only
as of the date on the cover page of this prospectus and may change after that date. We do not imply that there has been no change in the
information contained in this prospectus or in our affairs since that date by delivering this prospectus. Neither we nor the Selling Stockholders
are making an offer of these securities in any state where the offer is not permitted. You should assume that the information appearing
in this prospectus is accurate only as of its date, regardless of its time of delivery or the time of any sale of shares of our common
stock. Our business, financial condition, results of operations and prospects may have changed since that date.
Unless the context indicates otherwise, as used in this prospectus,
the terms "Manuka," "the Company," "we," "our," and "us" refer to Artemis
Therapeutics, Inc., a Delaware corporation and its subsidiary Manuka Ltd., a limited liability company organized under the laws of the
State of Israel.
Trademarks and Trade Names
Solely for
convenience, any trademarks, trade names, service marks or copyrights referred to or used herein are listed without the applicable
©
,
® or ™ symbol, but such references or uses are not intended to indicate, in any way, that we, or the applicable owner, will
not assert, to the fullest extent under applicable law, our or their, as applicable, rights to these trademarks, trade names, service
marks and copyrights. Other trademarks, trade names, service marks or copyrights of any other company appearing in this prospectus are,
to our knowledge, the property of their respective owners.
Market and Industry Information
While we believe the estimated market position, market opportunity
and market size information included in this prospectus is generally reliable, such information, which is derived in part from management's
estimates and beliefs, is inherently uncertain and imprecise. Other market data and industry information is based on management's
knowledge of the industry and good faith estimates of management. All of the market data, panel data and industry information used in
this prospectus involves a number of assumptions and limitations, and you are cautioned not to give undue weight to such estimates. Projections,
assumptions and estimates of our future performance and the future performance of the industry in which we operate are necessarily subject
to a high degree of uncertainty and risk due to a variety of factors, including those described in "Risk Factors," "Cautionary
Note Regarding Forward-Looking Statements" and elsewhere in this prospectus. These and other factors could cause results to differ
materially from those expressed in our estimates and beliefs and in the estimates prepared by independent parties.
S
- 2
PROSPECTUS
SUMMARY
This summary highlights certain information
contained in other parts of this prospectus. Because it is a summary, it does not contain all of the information that you should consider
in making your investment decision. Before investing in our Common Stock, you should read the entire prospectus carefully, including our
consolidated financial statements and the related notes included in this prospectus and the information set forth under the headings "Risk
Factors", "Cautionary Note Regarding Forward-Looking Statements" and "Management's Discussion and Analysis
of Financial Condition and Results of Operations" and the financial data and related notes. You should carefully read the documents
incorporated by reference herein, which are described under "Where You Can Find More Information".
Company Overview
Until January 10, 2019, we were engaged in the development of agents
for the prevention and treatment of severe and potentially life-threatening infectious diseases. On January 10, 2019, we received a notice
regarding the immediate termination of a certain license agreement, dated May 31, 2016 (the "License Agreement"), executed
by and between the Company, Hadasit Medical Research Services and Development Ltd. and the Hong Kong University of Science and Technology
R and D Corporation Limited. We relied primarily on the License Agreement with respect to the development of Artemisone, our former
lead product candidate. Upon the termination of the License Agreement, the Company ceased having an operating business.
From January 10, 2019 to June 30, 2022, we had no business operations and have been classified
as a "shell" company, as such term is defined in Rule 405 of the Securities Act and Rule 12b-2 of the Exchange Act.
On March 6, 2022, we signed a Share Exchange Agreement, as amended
(the "Share Exchange Agreement"), with Manuka Ltd., a limited liability company organized under the laws of the State of Israel,
having an office for the transaction of business at 3 Eliezer Vardinon St., Petach Tikva, 4959507, Israel ("Manuka"), pursuant
to which Manuka became our wholly owned subsidiary. As the shareholders of Manuka Ltd. received the largest ownership
interest in the Company, Manuka Ltd. was determined to be the "accounting acquirer" in the reverse
recapitalization. As a result, the historical financial statements of the Company were replaced with the financial statement
of Manuka Ltd. for all periods presented, except for the adjustments to reflect the legal capital of the Company. The transactions
contemplated by the Share Exchange Agreement closed on June 30, 2022 (the "Closing") and following the Closing, we adopted
the business of Manuka. Pursuant to the terms of the Share Exchange Agreement, we acquired all of the outstanding shares of Manuka (the
"Manuka Shares") from Manuka's shareholders in exchange for an aggregate amount of 33,791,641 shares of our Common Stock
of and 110,000 shares of our Series D Preferred stock (convertible into 66,000,000 shares of our common stock) (collectively, the "Consideration
Shares"), such that Manuka's shareholders held, immediately following the closing, eighty-nine percent (89%) of our issued
and outstanding share capital (including and assuming the full conversion of the Series D Preferred stock).
In addition, on June 30, 2022, we entered into various debt forgiveness
agreements with various existing stockholders, including Tonak Ltd. (formerly our largest shareholder), for the forgiveness of an aggregate
of $306,117 in outstanding debt in exchange for the issuance of 3,031,567 shares of our Common Stock. On June 30, 2022, we entered into
various warrant exchange agreements for the exchange of certain warrants to purchase shares of our Common Stock, originally issued in
October 2017, in exchange for an aggregate of 2,342,802 shares of our Common Stock. On June 30, 2022, we entered into several debt forgiveness
agreement and warrant exchange agreements, including: (i) a debt forgiveness agreement with Cutter Mill Capital LLC, pursuant to which
we agreed to issue 894,169 shares of our Common Stock. We also agreed to register all such shares of Common Stock issued to Cutter Mill
Capital, , within the earlier of 60 days following the closing date of the Share Exchange Agreement (provided, however that in the event
we have not cleared comments with the SEC with respect to this filing relating to the transactions contemplated by the Share Exchange
Agreement, such date shall be 90 days following the date if the agreement) and the date that we file its next registration statement,
and agreed to obtain effectiveness within 90 days (or 120 days in the event of a full review by the SEC); (ii) a debt forgiveness agreement
with Tonak Ltd., pursuant to which we agreed to issue 1,573,582 shares of our Common Stock; (iii) a debt forgiveness agreement with Hadasit
Medical Research Services and Development Ltd., pursuant to which we agreed to issue 95,256 shares of our Common Stock; (iv) warrant exchange
agreements with Globis Capital Partners, LP and Globis International Investments LLC, pursuant to which we agreed to issue 1,585,682 and
616,654 shares of our Common Stock, respectively; (v) warrant exchange agreements with Brian M. Culley and Amiad Solomon, pursuant to
which we agreed to issue to each 220,233 shares of our Common Stock; and (vi) an option exchange agreement with Chanan Morris, pursuant
to which we agreed to issue to each 780,934 shares of our Common Stock.
Since its inception, Manuka's business activities primarily consisted of distributing Mānuka honey
imported from New Zealand, developing and distributing supplements aimed at the beauty and skincare markets and, developing and manufacturing
skincare products based on New Zealand's Mānuka honey and bee venom, among other natural ingredients. All three segments
of Manuka's products are to be marketed and sold solely on its websites. Manuka's skincare products are manufactured in Israel.
Manuka's current products are marketed and sold solely on its website in
Israel,
www.bmanuka.co.il,
and to be marketed and sold globally at
www.bmanuka.com
.
Corporate Information
Our mailing address is Manuka Ltd, 3 Eliezer Vardinon St., Petach Tikva, Israel 4959507,
and our telephone number is +972-77-407-4700. Our Israeli web site address is
www.bmanuka.co.il
,
and our prospective global web site address is
www.bmanuka.com
. The content of our
website shall not be deemed incorporated by reference in this prospectus.
The Company's Common Stock is not listed on any national stock exchange but is
quoted on the OTC Pink Open Market under the symbol "ATMS."
S
- 3
THE
OFFERING
This prospectus
relates to the sale, from time to time, by the Selling Stockholders identified in this prospectus of up to 16,232,246 shares of Company's
Common Stock, consisting of: (i) 2,936,311 shares of Common Stock issued to certain stockholders in connection with several debt forgiveness
agreements with the Company in consideration of a debt forgiveness; (ii) 780,934 shares of Common Stock issued to certain stockholders
in connection with an option exchange agreement; (iii) 2,642,802 shares of Common Stock issued to certain stockholders in connection with
several warrant exchange agreements; and (iv) 7,629,690 shares of Common Stock of certain stockholders.
We are registering the sale of these shares (the "Resale
Shares") to satisfy registration rights we have granted to the Selling Stockholders. The Selling Stockholders may offer, sell or
distribute all or a portion of the shares of Common Stock registered hereby publicly or through private transactions at prevailing market
prices or at negotiated prices. The Selling Stockholders may be deemed to be "underwriters" within the meaning of the Securities
Act. There are no underwriting commissions involved in this offering. We have agreed to pay all the costs and expenses of this offering.
The Selling Stockholders will pay no offering expenses, but all selling and other expenses incurred by the Selling Stockholders will be
paid by the Selling Stockholders. We will not receive any proceeds from the sale of Common Stock to be offered by the Selling Stockholders.
Common Stock Offered by the Selling Stockholders:
Up to 16,232,246 shares of Common Stock.
Common Stock Currently Issued and Outstanding
111,125,405 shares of Common Stock.
Use of Proceeds:
The Selling Stockholders will receive all of the proceeds from the sale of our Common Stock in this offering.
        We will not receive any proceeds from the sale of shares of Common Stock by the Selling Stockholders. See "Use of Proceeds."
Risk Factors:
An investment in the Common Stock offered under this prospectus is highly speculative and involves substantial
        risk. Please carefully consider the "
Risk Factors
" section and other information in
        this prospectus for a discussion of risks. Additional risks and uncertainties not presently known to us or that we currently deem to be
        immaterial may also impair our business and operations.
Listing:
Our Common Stock is subject to quotation on OTC Pink Open Market under the symbol "ATMS".
Except as otherwise indicated, the number of shares of our Common Stock outstanding
after this offering is based on 111,125,405 shares of Common Stock currently issued and outstanding as of September 21, 2022 and assumes
no exercise, settlement or termination of any outstanding stock options, stock appreciation rights, restricted stock awards or other stock-based
awards after August 30, 2022.
S
- 4
SUMMARY FINANCIAL
INFORMATION
The following
summary of our financial data should be read in conjunction with, and is qualified in its entirety by reference to, "Management's
Discussion and Analysis of Financial Condition and Results of Operations" and our interim unaudited consolidated financial statements
for the six months ended June 30, 2022 and our audited consolidated financial statements as of and for the year ended December 31, 2021,
appearing elsewhere in this prospectus.
The following tables
set forth our summary financial information for the periods as of the dates indicated. All financial statements included in this prospectus
are prepared and presented in accordance with generally accepted accounting principles in the United States ("GAAP"). The financial statements
contained elsewhere fully represent our financial condition and operations; however, they are not indicative of our future performance.
Six Months ended
June 30,
For the Year Ended
December 31,
Period from March 22, (Inception) to December 31
2 0 2 2
2 0 2 1
2 0 2 1
2 0 2 0
(
USD in thousands
)
$
$
$
$
Revenues
78
4
7
-
Costs of revenues
21
1
1
-
Gross profit
57
3
6
-
Operating expenses
Sales and marketing
196
18
66
38
General and administrative
280
55
230
23
Total operating expenses
476
73
296
61
Operating loss
(419
)
(70
)
(290
)
(61
)
Financial expenses (expenses)/ Income, net
14
(9
)
(39
)
(7
)
Net Loss and Total Comprehensive Loss
(405
)
(79
)
(329
)
(68
)
Loss per common stock:
Basic and diluted net loss per common stock
(0.0041
)
(0.0010
)
(0.0041
)
(0.0011
)
Weighted average number of shares of Common Stock used in calculation of net loss per common stock:
31,624,556
26,109,483
26,139,289
20,315,323
S
- 5
CAUTIONARY STATEMENT REGARDING
FORWARD-LOOKING STATEMENTS
This prospectus contains
"forward-looking statements," which include information relating to management's current view with respect to future
events, future financial performance, financial projections, strategies, expectations, competitive environment and regulation. Words such
as "may," "should," "could," "would," "predicts," "potential,"
"continue," "expects," "anticipates," "future," "intends," "plans,"
"believes," "estimates," and similar expressions, as well as statements in future tense, identify forward-looking
statements. Such forward-looking statements may include projections with respect to market size and acceptance, revenues and earnings,
marketing and sales strategies, and business operations. Although forward-looking statements in this report reflect the good faith judgment
of management, forward-looking statements are inherently subject to known and unknown risks, business, economic and other risks and uncertainties
that may cause actual results to be materially different from those discussed in these forward-looking statements. Readers are urged not
to place undue reliance on these forward-looking statements, which speak only as of the date of this report. We assume no obligation to
update any forward-looking statements in order to reflect any event or circumstance that may arise after the date of this report, other
than as may be required by applicable law or regulation. Readers are urged to carefully review and consider the various disclosures made
by us in our reports filed with the SEC which attempt to advise interested parties of the risks and factors that may affect our business,
financial condition, results of operation and cash flows. If one or more of these risks or uncertainties materialize, or if the underlying
assumptions prove incorrect, our actual results may vary materially from those expected or projected by the forward-looking statements.
Important factors that could cause such differences include, but are not limited to:
●
sales of our products;
●
the size and growth of our product market;
●
our limited operating history and inability to effectively grow our business;
●
our developing and manufacturing capabilities;
●
supply disruption;
●
our entering into certain partnerships with third parties;
●
obtaining required regulatory approvals for sales or exports of our products;
●
our marketing plans;
●
our expectations regarding our short- and long-term capital requirements;
●
the effect of COVID-19 on our business;
●
our outlook for the coming months and future periods, including but not limited to our expectations regarding
        future revenue and expenses; and
●
information with respect to any other plans and strategies for our business.
The foregoing does not
represent an exhaustive list of matters that may be covered by the forward-looking statements contained herein or risk factors that we
are faced with that may cause our actual results to differ from those anticipated in our forward-looking statements. Please see "
Risk
Factors
" for additional risks that could adversely impact our business and financial performance.
All forward-looking
statements included in this prospectus are based on information available to us on the date of this prospectus. Except to the extent required
by applicable laws or rules, we undertake no obligation to publicly update or revise any forward-looking statement, whether as a result
of new information, future events or otherwise. All subsequent written and oral forward-looking statements attributable to us or persons
acting on our behalf are expressly qualified in their entirety by the cautionary statements contained above and throughout this prospectus.
Moreover, new risks regularly emerge, and it is not possible
for our management to predict or articulate all the risks we face, nor can we assess the impact of all risks on our business or the extent
to which any risk, or combination of risks, may cause actual results to differ from those contained in any forward-looking statements.
All forward-looking statements included in this prospectus are based on information available to us on the date of this prospectus. Except
to the extent required by applicable laws or rules, we undertake no obligation to publicly update or revise any forward-looking statement,
whether as a result of new information, future events or otherwise. All subsequent written and oral forward-looking statements attributable
to us or persons acting on our behalf are expressly qualified in their entirety by the cautionary statements contained above and throughout
this prospectus.
S
- 6
RISK FACTORS
An investment in our Common
Stock is speculative and illiquid and involves a high degree of risk, including the risk of a loss of your entire investment. You should
carefully consider the risks and uncertainties described below and the other information contained in this prospectus before purchasing
shares of our Common Stock. If any of the following risks actually materialize, our business, financial condition, prospects and/or operations
could suffer. In such event, the value of our Common Stock could decline, and you could lose all or a substantial portion of the money
that you pay for our Common Stock. The risks and uncertainties described below are not the only ones we are facing. Additional risks and
uncertainties not presently known to us or that we deem immaterial may also impair our business operations or financial condition. Additional
risks not presently known to us or that we currently deem immaterial may also impair our business operations. Our business, financial
condition and results of operations could be materially adversely affected by any of these risks. The trading price of our securities
could decline due to any of these risks, and you may lose all or part of your investment. The discussion of risks includes or refers to
forward-looking statements; you should read the explanation of the qualifications and limitations on such forward-looking statements discussed
elsewhere in this prospectus.
Risks Related to Our Business
Manuka has a limited operating history and
is subject to the risks encountered by early-stage companies.
Manuka was organized in Israel in March 2020. Because
its operating company has a limited operating history, you should consider and evaluate its operating prospects in light of the risks
and uncertainties frequently encountered by early-stage companies in rapidly evolving markets. For us, these risks include:
•
risks that Manuka may not have sufficient capital to achieve its growth strategy;
•
risks that Manuka may not develop its product and service offerings in a manner that
        enables us to be profitable and meet its customers' requirements;
•
risks that its growth strategy may not be successful; and
•
risks that fluctuations in its operating results will be significant relative to its
        revenues.
These risks are described in more detail below. Its
future growth will depend substantially on Manuka's ability to address these and the other risks described in this section. If Manuka
does not successfully address these risks, its business would be significantly harmed.
Manuka's
future
success depends on its ability to develop, receive FDA and other similar regulatory approval for, and introduce new products or product
enhancements that will be accepted by the market in a timely manner, and if Manuka does not do so, its results of operations will suffer.
It is important
to Manuka's business that it continues to build a pipeline of product offerings for the treatment skin conditions and cosmetic improvements
to remain competitive. Consequently, its success will depend in part on Manuka's ability to develop or acquire and introduce new
products. However, Manuka may be unable to successfully maintain its regulatory clearance for existing products, or develop, obtain and
maintain regulatory clearance or approval for product enhancements, or new products, or these products may not be accepted by clinicians
who financially support many of the procedures performed with its products.
If Manuka does
not develop new products or product enhancements in time to meet market demand, if there is insufficient demand for these products or
enhancements, or if competitors introduce new products with enhanced functionalities that are superior to those of Manuka, then its results
of operations will suffer.
The success of Manuka's business depends
on its ability to maintain and enhance its reputation and brand.
Manuka believes that its reputation in the skincare industry
is of significant importance to the success of its business. A well-recognized brand is critical to increasing its customer base and,
in turn, increasing its revenue. Since the skincare industry is highly competitive, its ability to remain competitive depends to a large
extent on its ability to maintain and enhance its reputation and brand, which could be difficult and expensive. To build, maintain and
enhance its reputation and brand, Manuka needs to successfully manage many aspects of its business, such as cost-effective marketing campaigns
to increase brand recognition and awareness in a highly competitive market.
Manuka will continue to conduct various marketing
and brand promotion activities. Manuka cannot assure you, however, that these activities will be successful and achieve the brand promotion
goals we expect. If Manuka fail to maintain and enhance its reputation and brand, or if we incur excessive expenses in its efforts to
do so, Manuka's business, financial conditions and results of operations could be adversely affected.
S
- 7
Manuka
has
incurred losses since its inception.
To date Manuka has generated
revenues only in the years 2021 and 2022. Manuka cannot give assurances that it will continue to generate revenues or income in the future.
To date, Manuka has financed its operations primarily
through marketing and sales, the sale of equity securities, shareholders loans and short-term credit. The amount of its future net losses
will depend, in part, on the rate of its future expenditures and its ability to obtain funding through equity or debt financings, strategic
collaborations, or grants. Skincare product development is a speculative undertaking and involves a substantial degree of risk. With respect
to its current products and future products (in the pure honey market and the Gummy vitamins and food supplement), we are in early developments
of its penetration to the global market. Even if Manuka obtains regulatory approval to market its products, its future revenue will depend
upon the size of any markets in which its products may receive approval, and its ability to achieve sufficient market acceptance, pricing,
reimbursement from third-party payors, and adequate market share for its product candidates in those markets.
Manuka expects to continue to incur expenses and increasing
operating losses for the foreseeable future. Manuka anticipates that its expenses will increase substantially if and as it:
•
continue its research and preclinical and clinical development of its products;
•
advance its programs into more expensive clinical studies;
•
initiate additional preclinical, clinical, or other studies for its product candidates;
•
change or add additional manufacturers or suppliers;
•
seek regulatory and marketing approvals for our product that successfully complete
        regulatory approvals;
•
establish a sales, marketing, and distribution infrastructure to commercialize any
        products for which Manuka may obtain marketing approval;
•
make milestone or other payments under any license agreements;
•
seek to maintain, protect, and expand its intellectual property portfolio;
•
seek to attract and retain skilled personnel;
•
create additional infrastructure to support its operations as a public company and
        its product development and planned future commercialization efforts; and
•
experience any delays or encounter issues with any of the above, including but not
        limited to failed studies, complex results, safety issues, or other regulatory challenges that require longer follow-up of existing studies,
        additional major studies, or additional supportive studies in order to pursue marketing approval.
Further, the net losses Manuka incurs may fluctuate
significantly from quarter to quarter and year to year, such that a period-to-period comparison of its results of operations may not be
a good indication of its future performance.
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Manuka
has had marginal revenues since inception.
Our
costs may grow quicker than our revenues, which may negatively affect our potential profitability.
Manuka has experienced net losses and has generated a
marginal revenues since its inception.
We expect our expenses to continue
to increase in the future as we expand our product offerings and hire additional personnel.  Manuka does not anticipate generating
significant revenues until Manuka successfully develops, commercializes and sells its proposed products, of which Manuka can give no assurance.
Our expenses may be greater than we anticipate which would have a negative impact on our results of operations and our ability to invest
in expansion of our business such that may negatively affect our profitability. Manuka is unable to determine when it will generate significant
revenues, if any, from the sale of any of such products.
Manuka cannot predict when it will achieve
significant profitability, if ever. Manuka's inability to become significantly profitable may force us to curtail or temporarily
discontinue its marketing and sales and its day-to-day operations. Furthermore, there can be no assurance that profitability, if achieved,
can be sustained on an ongoing basis. As of June 30, 2022, Manuka had accumulated liabilities of $675,516.
If Manuka is unable to protect the confidentiality
of its trade secrets, its business and competitive position would be harmed.
Manuka plans to rely on proprietary formulas, including
unpatented know-how, to maintain its competitive position. Manuka will seek to protect these proprietary secrets, in part, by entering
into non-disclosure and confidentiality agreements with parties who have access to them, such as its employees, corporate collaborators,
outside scientific collaborators, contract manufacturers, consultants, advisors and other third parties. Moreover, to the extent Manuka
enters into such agreements, any of these parties may breach the agreements and disclose its proprietary information, including its trade
secrets, and Manuka may not be able to obtain adequate remedies for such breaches. Enforcing a claim that a party illegally disclosed
or misappropriated a trade secret is difficult, expensive and time-consuming, and the outcome is unpredictable. In addition, some courts
inside and outside the United States are less willing or unwilling to protect trade secrets. If any of its trade secrets were to be lawfully
obtained or independently developed by a competitor, Manuka would have no right to prevent them, or those to whom they communicate it,
from using that technology or information to compete with us. If any of its trade secrets were to be disclosed to or independently developed
by a competitor, its competitive position would be harmed. In general, any loss of trade secret protection or other unpatented proprietary
rights could harm its business, results of operations and financial condition.
Manuka may
need additional financing to accomplish its business and strategic plans.
The funds
Manuka has on hand may not be adequate to develop its current business plan. Its ultimate success may depend on its ability to raise additional
capital. In the absence of additional financing or significant revenues and profits, the Company will have to approach its business plan
from a much different and much more restricted direction, attempting to secure additional funding sources to fund its growth, borrowing
money from lenders or elsewhere or to take other actions to attempt to provide funding. Manuka cannot guarantee that it will be able to
obtain sufficient additional funds when needed, or that such funds, if available, will be obtainable on terms satisfactory to us. Manuka
is at its early stages, is thinly capitalized and has not yet generated cash from operations. Manuka raised funds from an outside investor,
which is not sufficient to fund its operation for the period of twelve months from the date of approval of the financial statements, which
raises substantial doubts as to the Company's ability to continue as going concern. Manuka's management plans to alleviate
such doubts are mainly reliant on the support of its major stockholder by way of unequivocal support letter securing the necessary funds
for the Manuka in the foreseeable future.
Manuka
will
need to raise additional financing to support the manufacturing of its products but it cannot be sure it will be able to obtain additional
financing on terms favorable to us when needed. If Manuka is unable to obtain additional financing to meet its needs, its operations may
be adversely affected or terminated.
It is highly likely that Manuka will need to raise significant additional capital in the future. Its current financial resources
are limited and may not be sufficient to finance its operations until Manuka becomes profitable. It is likely that Manuka will need to
raise additional funds in the near future in order to satisfy its working capital and capital expenditure requirements. Therefore, Manuka
is dependent on its ability to sell its securities for funds, receive grants or to otherwise raise capital. There can be no assurance
that Manuka will be able to obtain financing. Any sale of its common stock in the future will result in dilution to existing stockholders
and could adversely affect the market price of its common stock. Also, we may not be able to borrow or raise additional capital in the
future to meet its needs or to otherwise provide the capital necessary to conduct the development and commercialization of our potential
products, which could result in the loss of some or all of one's investment in our Common Stock.
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Third parties may initiate legal
proceedings alleging that Manuka
is
infringing their intellectual property rights, the outcome of which would be uncertain and could have a material adverse effect on its
business.
Manuka's commercial success depends upon its
ability and the ability of its collaborators to develop, manufacture, market and sell its products and use its proprietary formulas without
infringing the proprietary rights of third parties. Manuka may become party to, or threatened with, future adversarial proceedings or
litigation regarding intellectual property rights with respect to its products and formulas. Third parties may assert infringement claims
against us based on existing proprietary rights that may be granted in the future. If Manuka is found to infringe a third party's proprietary
rights, Manuka could be required to obtain a license from such third party to continue developing and marketing its formulas. However,
Manuka may not be able to obtain any required license on commercially reasonable terms or at all. Even if Manuka were able to obtain a
license, it could be non-exclusive, thereby giving its competitors access to the same technologies licensed to us. Manuka could be forced,
including by court order, to cease commercializing the infringing product. In addition, Manuka could be found liable for monetary damages.
A finding of infringement could prevent us from commercializing its product formulas or force us to cease some of its business operations,
which could materially harm its business. Claims that we have misappropriated the confidential information or trade secrets of third parties
could have a similar negative impact on its business.
Even if resolved in its favor, litigation or other
legal proceedings relating to intellectual property claims may cause us to incur significant expenses and could distract its technical
and management personnel from their normal responsibilities. In addition, there could be public announcements of the results of hearings,
motions or other interim proceedings or developments and if securities analysts or investors perceive these results to be negative, it
could have a substantial adverse effect on the price of its common stock. Such litigation or proceedings could substantially increase
its operating losses and reduce the resources available for development activities or any future sales, marketing or distribution activities.
Manuka may not have sufficient financial or other resources to adequately conduct such litigation or proceedings. Some of its competitors
are able to sustain the costs of such litigation or proceedings more effectively than Manuka can because of their greater financial strength.
Uncertainties resulting from the initiation and continuation of litigation or other proceedings could have a material adverse effect on
its ability to compete in the marketplace.
Product liability claims could damage its reputation and adversely
affect Manuka's business.
The design, manufacture and marketing of its products
each carry an inherent risk of product liability claims and other damage claims. In addition to the exposure, Manuka may have for defective
products, clinicians may misuse its products or use improper techniques, regardless of how well trained, potentially leading to injury
and an increased risk of product liability. A product liability or other damages claim, product recall or product misuse could require
us to spend significant time and money in litigation, regardless of the ultimate outcome, or to pay significant damages and could seriously
harm its business.
If Manuka
fail
to manage growth or to prepare for product scalability effectively, it could have an adverse effect on its employee efficiency, product
quality, working capital levels and results of operations
.
Any significant growth in the market for its products
or its entry into new markets may require an expansion of its employee base for managerial, operational, financial, and other purposes.
As of June 14, 2022, Manuka had 3 employees and consultants who provide services on either a full-time or part-time basis. During any
period of growth, Manuka may face problems related to its operational and financial systems and controls, including quality control and
delivery and service capacities. Manuka would also need to continue to expand, train and manage its employee base. Continued future growth
will impose significant added responsibilities upon the members of management to identify, recruit, maintain, integrate, and motivate
new employees.
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Aside from increased difficulties in the management
of human resources, Manuka may also encounter working capital issues, as Manuka will need increased liquidity to finance the development
of new products, and the hiring of additional employees. For effective growth management, Manuka will be required to continue improving
its operations, management, and financial systems and controls. Manuka's failure to manage growth effectively may lead to operational
and financial inefficiencies that will have a negative effect on its profitability. Manuka cannot assure investors that Manuka will be
able to timely and effectively meet that demand and maintain the quality standards required by its existing and potential customers.
Manuka's
management
team may not be able to successfully implement its business strategies.
If its management team is unable to execute
on its business strategies, then its development, including the establishment of revenues and its sales and marketing activities would
be materially and adversely affected. In addition, Manuka may encounter difficulties in effectively managing the budgeting, forecasting
and other process control issues presented by any future growth. Manuka may seek to augment or replace members of its management team
or Manuka may lose key members of its management team, and Manuka may not be able to attract new management talent with sufficient skill
and experience.
If Manuka
is
unable to retain key executives and other key affiliates, its growth could be significantly inhibited, and its business harmed with a
material adverse effect on its business, financial condition and results of operations.
Manuka's success is, to a certain extent,
attributable to the management, sales and marketing, of certain personnel. Its 1-management team personnel, performs key functions in
the operation of its business. The loss of him could have a material adverse effect upon its business, financial condition, and results
of operations. If Manuka loses the services of its senior management, Manuka may not be able to immediately locate suitable or qualified
replacements and may incur additional expenses to recruit and train new personnel, which could severely disrupt its business and prospects.
If Manuka fail to attract, hire and retain
qualified personnel, Manuka may not be able to design, develop, market or sell our products or successfully manage our business.
Manuka has a small management team and are particularly
dependent on our core management team. Accordingly, Manuka's business prospects are dependent on the principal member of our executive
team, the loss of whose services could make it difficult for us to manage our business successfully and achieve our business objectives.
While Manuka has entered into employment agreements with its executive officer, he could leave at any time, in addition to our other employees
and consultants, who are all "at will" employees. Manuka's ability to identify, attract, retain and integrate additional
qualified key personnel is also critical to its success. Competition for skilled research, product development, regulatory and technical
personnel is intense, and Manuka may not be able to recruit and retain the personnel it needs. The loss of the services of any key personnel,
or our inability to hire new personnel with the requisite skills, could restrict our ability to develop our operations and business.
Investors may have difficulties enforcing a
U.S. judgment, including judgments based upon the civil liability provisions of the U.S. federal securities laws, against us or its executive
officers and directors, or asserting U.S. securities laws claims in Israel.
None of its directors or executive officers are residents
of the United States. Most of its directors' and executive officers' assets and its assets are located outside the United
States. Service of process upon us or its non-U.S. resident directors and executive officers and enforcement of judgments obtained in
the United States against us or its non-U.S. directors and executive officers may be difficult to obtain within the United States. Manuka
has been informed by its legal counsel that it may be difficult to assert claims under U.S. securities laws in original actions instituted
in Israel or obtain a judgment based on the civil liability provisions of U.S. federal securities laws. Israeli courts may refuse to hear
a claim based on a violation of U.S. securities laws against us or its executive officers and directors because Israel may not be the
most appropriate forum 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 U.S. law is applicable to the claim. If U.S. law is found to be applicable, the content of applicable U.S. law must be proved
as a fact, which can be a time-consuming and costly process. Certain matters of procedure will also be governed by Israeli law. There
is little binding case law in Israel addressing the matters described above. Israeli courts might not enforce judgments rendered outside
Israel, which may make it difficult to collect on judgments rendered against us or its executive officers and directors.
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Moreover, among
other reasons, including but not limited to fraud or absence of due process, or the existence of a judgment which is at variance with
another judgment that was given in the same matter if a suit in the same matter between the same parties was pending before a court or
tribunal in Israel, an Israeli court will not enforce a foreign judgment if it was given in a state whose laws do not provide for the
enforcement of judgments of Israeli courts (subject to exceptional cases) or if its enforcement is likely to prejudice the sovereignty
or security of the State of Israel.
Reliance on Third Party Suppliers and Manufacturer
Could be a Barrier
Manuka relies upon
third party suppliers and manufacturer, including Chic Cosmetics in Israel and Waitemata Honey Co located in New Zealand, to supply raw
materials and its products
.
A supplier's failure to supply materials
in a timely manner, or to supply its finished products, may harm its ability to manufacture its products cost-effectively or at all, and
its revenues and gross margins might suffer.
Underproduction could lead to undercapitalization
of Market demand.
Manuka may not
meet its product development and commercialization milestones. Manuka has several development programs that are in the pre-commercial
stage. The success of each formulation development program is highly dependent on its correct interpretation of commercial market requirements,
and its translation of those requirements into applicable product specifications and appropriate development milestones. If Manuka has
misinterpreted market requirements, or if the requirements of the market change, Manuka may develop a product that does not meet the cost
and performance requirements for a successful commercial product. In addition, if Manuka does not meet the required development milestones,
its commercialization schedules could be delayed, which could result in potential adverse effects on its business.
Changes in customer expectation in its industry
and market may materially effect the results of Manuka's operations.
The risk of not meeting its customer expectations may result
in shift in market shares. Manuka's customers may not be satisfied with the products Manuka delivered, therefore there is a chance
that they will choose products offered by its competitors. This may result in low sales revenue and lower in market share.
The future worldwide demand for its current
products and its future products is uncertain. Manuka's current products and its future products may not be accepted and may not
become commercially successful.
Customers may not perceive the benefits of its products
and may be reluctant or unwilling to adopt Manuka's products as a treatment option. While Manuka believes that its products are
a better alternative to other treatments of certain skin conditions, individuals who are accustomed to using other modalities to treat
customers may be reluctant to adopt broad use of its products.
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Manuka must grow markets for its products through education
and awareness programs. While studies have been done, there may be more to perform, and certain there will be with new projects. The process
of marketing the results of the studies is subject to a peer-review process. Peer reviewers may not consider the results of studies of
its products and any future products sufficiently novel or worthy of publication. Failure to have studies of its product accepted may
affect adoption of its products.
Increases in the demand for, or the price of,
raw materials could hurt its profitability.
The raw materials used to manufacture its products are subject
to availability constraints and price volatility caused by weather, supply conditions, government regulations, general economic conditions,
and other unpredictable factors. Increases in the demand for, or the price of, raw materials could hurt its profitability.
Risks Related to The Securities Markets and Investments in Our Common
Stock
Manuka's primary shareholder possesses
the majority of its voting power, and through this ownership, control the Company and its corporate actions.
The primary shareholder and executive officer, Shimon Citron
holds, together with his spouse, a stake of 72% of the voting power in the Company. This executive officer, thus, has a controlling influence
in determining the outcome of any corporate transaction or other matters submitted to its stockholders for approval, including mergers,
consolidations, and the sale of all or substantially all of its assets, election of directors, and other significant corporate actions.
As such, this executive officer has the power to prevent or cause a change in control; therefore, without his consent Manuka could be
prevented from entering into transactions that could be beneficial to us. The interests of its executive officers may give rise to a conflict
of interest with the Company and the Company's shareholders. For additional details concerning voting power please refer to the
section below entitled "Description of Securities."
There is a substantial lack of liquidity of
our Common Stock and volatility risks.
Our Common Stock is traded on the over-the-counter market
with quotations published on the OTC Pink Open Market, under the symbol "ATMS". The trading volume of the Common Stock historically
has been limited and sporadic, and the stock prices have been volatile. As a result of the limited and sporadic trading activity, the
quoted price for the Common Stock on the over-the-counter market is not necessarily a reliable indicator of its fair market value. The
market price of our Common Stock could fluctuate substantially due to a variety of factors, including market perception of our ability
to achieve our planned growth, quarterly operating results of other companies in the same industry, trading volume in our Common Stock,
changes in general conditions in the economy and the financial markets or other developments affecting the Company's competitors
or the Company itself. In addition, the OTC Pink Open Market is subject to extreme price and volume fluctuations in general. This volatility
has had a significant effect on the market price of securities issued by many companies for reasons unrelated to their operating performance
and could have the same effect on our Common Stock.
The trading volume of our Common Stock may be limited and
sporadic. This situation is attributable to a number of factors, including the fact that we are a small company which is relatively unknown
to stock analysts, stock brokers, institutional investors and others in the investment community that generate or influence sales volume,
and that even if we came to the attention of such persons, they tend to be risk-averse and would be reluctant to follow an unproven company
such as ours or purchase or recommend the purchase of our shares until such time as we became more seasoned and viable. As a consequence,
there may be periods of several days or more when trading activity in our shares is minimal or non-existent, as compared to a seasoned
issuer which has a large and steady volume of trading activity that will generally support continuous sales without an adverse effect
on share price.
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We cannot give you any assurance that a broader or more
active public trading market for our Common Stock will develop or be sustained, or that current trading levels will be sustained. As a
result of such trading activity, the quoted price for our Common Stock on the OTC Pink Open Market may not necessarily be a reliable indicator
of our fair market value. In addition, if our shares of Common Stock cease to be quoted, holders would find it more difficult to dispose
of or to obtain accurate quotation as to the market value of, our Common Stock and as a result, the market value of our Common Stock likely
would decline.
The market price for our stock may be volatile and subject
to fluctuations in response to factors, including the following:
•
The increased concentration of the ownership of our shares by a limited number of
        affiliated stockholders following the Merger may limit interest in our securities;
•
variations in quarterly operating results from the expectations of securities analysts
        or investors;
•
revisions in securities analysts' estimates or reductions in security analysts'
        coverage;
•
announcements of new products or services by us or our competitors;
•
reductions in the market share of our products;
•
announcements by us or our competitors of significant acquisitions, strategic partnerships,
        joint ventures or capital commitments;
•
general technological, market or economic trends;
•
investor perception of our industry or prospects;
•
insider selling or buying;
•
investors entering into short sale contracts;
•
regulatory developments affecting our industry; and
•
additions or departures of key personnel.
Many of these factors are beyond our control and may decrease
the market price of our Common Stock, regardless of our operating performance. Manuka cannot make any predictions or projections as to
what the prevailing market price for our Common Stock will be at any time, including as to whether our Common Stock will sustain current
market prices, or as to what effect that the sale of shares or the availability of Common Stock for sale at any time will have on the
prevailing market price.
Because Manuka
became
public by means of a "reverse merger", Manuka
may not be able
to attract the attention of major brokerage firms.
There may be risks associated with us becoming public through
a "reverse merger." Securities analysts of major brokerage firms and securities institutions may not provide coverage of us
because there were no broker-dealers who sold our stock in a public offering that would be incentivized to follow or recommend the purchase
of our Common Stock. The absence of such research coverage could limit investor interest in our Common Stock, resulting in decreased liquidity.
No assurance can be given that established brokerage firms will, in the future, want to cover our securities or conduct any secondary
offerings or other financings on our behalf.
Our Common Stock may not be eligible for listing
or quotation on any national securities exchange.
We do not currently meet the initial quantitative listing
standards of any national securities exchange. We cannot assure you that we will be able to meet the initial listing standards of any
national securities exchange in the future, or, if we do meet such initial listing standards, that we will be able to maintain any such
listing. Until our Common Stock is listed on a national securities exchange, which event may never occur, we expect that it will continue
to be eligible and quoted on the OTC Pink Open Market. However, investors may find it difficult to obtain accurate quotations as
to the market value of our Common Stock. Further, the national securities exchanges are adopting so-called "seasoning" rules
that will require that we meet certain requirements, including prescribed periods of time trading over the counter and minimum filings
of periodic reports with the SEC, before we are eligible to apply for listing on such national securities exchanges. In addition, if we
fail to meet the criteria set forth in SEC regulations, various requirements would be imposed by law on broker-dealers who sell our securities
to persons other than established customers and accredited investors. Consequently, such regulations may deter broker-dealers from recommending
or selling our Common Stock, which may further affect its liquidity. This would also make it more difficult for us to raise additional
capital.
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Our stock price may be volatile.
The market price of our Common Stock is likely to be highly
volatile and could fluctuate widely in price in response to various factors, many of which are beyond our control, including the following:
•
changes in our industry;
•
our ability to obtain working capital financing;
•
additions or departures of key personnel;
•
limited "public float" in the hands of a small number of persons whose
        sales or lack of sales could result in positive or negative pricing pressure on the market price for our Common Stock;
•
sales of our Common Stock;
•
our ability to execute our business plan;
•
operating results that fall below expectations;
•
loss of any strategic relationship;
•
regulatory developments;
•
economic and other external factors; and
•
period-to-period fluctuations in our financial results.
In addition, the securities markets have from time-to-time
experienced significant price and volume fluctuations that are unrelated to the operating performance of particular companies. These market
fluctuations may also materially and adversely affect the market price of our Common Stock.
Our Common Stock is subject to price volatility
unrelated to our operations.
The market price of our Common Stock could fluctuate substantially
due to a variety of factors, including market perception of our ability to achieve our planned growth, quarterly operating results of
other companies in the same industry, trading volume in our Common Stock, changes in general conditions in the economy and the financial
markets or other developments affecting the Company's competitors or the Company itself. In addition, the OTC Pink Open Market is
subject to extreme price and volume fluctuations in general. This volatility has had a significant effect on the market price of securities
issued by many companies for reasons unrelated to their operating performance and could have the same effect on our Common Stock.
The securities issued in connection with the
Share Exchange are restricted securities and may not be transferred in the absence of registration or the availability of a resale exemption.
The shares of Common Stock being issued in connection with
the Share Exchange are being issued in reliance on an exemption from the registration requirements under Section 4(a)(2) of the Securities
Act. Consequently, these securities will be subject to restrictions on transfer under the Securities Act and may not be transferred in
the absence of registration or the availability of a resale exemption. In particular, in the absence of registration, such securities
cannot be resold to the public until certain requirements under Rule 144 promulgated under the Securities Act have been satisfied, including
certain holding period requirements. As a result, a purchaser who receives any such securities issued in connection with the Share Exchange
may be unable to sell such securities at the time or at the price or upon such other terms and conditions as the purchaser desires, and
the terms of such sale may be less favorable to the purchaser than might be obtainable in the absence of such limitations and restrictions.
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A decline in the price of our common stock
could affect our ability to raise working capital and adversely impact our ability to continue operations.
A prolonged decline in the price of our common stock could
result in a reduction in the liquidity of our common stock and a reduction in our ability to raise capital. A decline in the price of
our common stock could be especially detrimental to our liquidity and our operations. Such reductions may force us to reallocate funds
from other planned uses and may have a significant negative effect on our business plan and operations, including our ability to develop
new services and continue our current operations. If our common stock price declines, We can offer no assurance that we will be able to
raise additional capital or generate funds from operations sufficient to meet its obligations. If we are unable to raise sufficient capital
in the future, we may not be able to have the resources to continue our normal operations.
Sales of our currently issued and outstanding
stock may become freely tradable pursuant to Rule 144 and may dilute the market for your shares and have a depressive effect on the price
of the shares of our Common Stock.
A portion of the outstanding shares of Common Stock are
"restricted securities" within the meaning of Rule 144 under the Securities Act of 1933, as amended (the "Securities
Act") ("Rule 144"). As restricted shares, these shares may be resold only pursuant to an effective registration statement
or under the requirements of Rule 144 or other applicable exemptions from registration under the Securities Act and as required under
applicable state securities laws. Rule 144 provides in essence that a non-affiliate who has held restricted securities for a period of
at least six months may sell their shares of common stock. Under Rule 144, affiliates who have held restricted securities for a period
of at least six months may, under certain conditions, sell every three months, in brokerage transactions, a number of shares that does
not exceed the greater of 1% of a company's outstanding shares of Common Stock or the average weekly trading volume during the four
calendar weeks prior to the sale (the four calendar week rule does not apply to companies quoted on the OTC Pink Open Market). A sale
under Rule 144 or under any other exemption from the Securities Act, if available, or pursuant to subsequent registrations of our shares
of common stock, may have a depressive effect upon the price of our shares of Common Stock in any active market that may develop.
Manuka
does
not plan to declare or pay any dividends to its stockholders in the near future.
Manuka has not declared any dividends in the past, and it
does not intend to distribute dividends in the near future. The declaration, payment and amount of any future dividends will be made at
the discretion of the board of directors and will depend upon, among other things, the results of operations, cash flows and financial
condition, operating and capital requirements, and other factors as the board of directors considers relevant. 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 dividend.
The requirements of being a public company
may strain resources and distract management.
As a public company, Manuka is subject to the reporting
requirements of the Exchange Act and the Sarbanes-Oxley Act of 2002 (the "Sarbanes-Oxley Act"). These requirements are extensive.
The Exchange Act requires that Manuka files annual, quarterly and current reports with respect to the business and financial condition.
The Sarbanes-Oxley Act requires that Manuka maintains effective disclosure controls and procedures and internal controls over financial
reporting.
Manuka may incur significant costs associated with its public
company reporting requirements and costs associated with applicable corporate governance requirements. Manuka expects all of these applicable
rules and regulations to significantly increase its legal and financial compliance costs and to make some activities more time consuming
and costly. This may divert management's attention from other business concerns, which could have a material adverse effect on its
business, financial condition and results of operations. Manuka also expects that these applicable rules and regulations may make it more
difficult and more expensive for us to obtain director and officer liability insurance and Manuka may be required 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 individuals to serve on its board of directors or as executive officers. Manuka is currently evaluating
and monitoring developments with respect to these rules, and it cannot predict or estimate the amount of additional costs Manuka may incur
or the timing of such costs.
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Future changes in financial accounting standards
or practices may cause adverse unexpected financial reporting fluctuations and affect reported results of operations.
A change in accounting standards or practices can have a
significant effect on reported results and may even affect reporting of transactions completed before the change is effective. New accounting
pronouncements and varying interpretations of accounting pronouncements have occurred and may occur in the future. Changes to existing
rules or the questioning of current practices may adversely affect reported financial results or the way Manuka conducts business.
"Penny Stock" rules may make buying or selling our Common
Stock difficult.
Trading in our Common Stock is subject to the "penny
stock" rules. The SEC has adopted regulations that generally define a penny stock to be any equity security that has a market price
of less than $5.00 per share, subject to certain exceptions. These rules require that any broker-dealer that recommends our Common Stock
to persons other than prior customers and accredited investors, must, prior to the sale, make a special written suitability determination
for the purchaser and receive the purchaser's written agreement to execute the transaction. Unless an exception is available, the
regulations require the delivery, prior to any transaction involving a penny stock, of a disclosure schedule explaining the penny stock
market and the risks associated with trading in the penny stock market. In addition, broker-dealers must disclose commissions payable
to both the broker-dealer and the registered representative and current quotations for the securities they offer. The additional burdens
imposed upon broker-dealers by such requirements may discourage broker-dealers from effecting transactions in our Common Stock, which
could severely limit the market price and liquidity of our Common Stock.
Financial Industry Regulatory Authority, Inc.
("FINRA") sales practice requirements may limit a shareholder's ability to buy and sell our Common Stock.
In addition to the "penny stock" rules described
above, FINRA has adopted rules that require that in recommending an investment to a customer, a broker-dealer must have reasonable grounds
for believing that the investment is suitable for that customer. Prior to recommending speculative low-priced securities to their non-institutional
customers, broker-dealers must make reasonable efforts to obtain information about the customer's financial status, tax status,
investment objectives and other information. Under interpretations of these rules, FINRA believes that there is a high probability that
speculative low-priced securities will not be suitable for at least some customers. FINRA requirements make it more difficult for broker-dealers
to recommend that their customers buy our Common Stock, which may limit your ability to buy and sell our stock and have an adverse effect
on the market for our shares.
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USE OF PROCEEDS
All shares of our Common Stock offered by this prospectus
will be sold by the Selling Stockholders. We will not receive any proceeds from the sale of shares of Common Stock by the Selling Stockholders.
We will incur all costs associated with the preparation and filing of the registration statement of which this prospectus is a part. Brokerage
fees, commissions and similar expenses, if any, attributable to the sale of shares offered hereby will be borne by the applicable Selling
Stockholders.
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MARKET PRICE OF AND DIVIDENDS
ON THE COMPANY'S COMMON EQUITY AND RELATED
STOCKHOLDER MATTERS
Market Information
Our Common Stock is quoted on and trades in the OTC Pink
Open Market under the symbol of "ATMS". The OTC Pink Open Market operated by the OTC Markets Group, Inc. is a computer network
that provides information on current "bids" and "asks", as well as volume information. Trading in stocks quoted
on the OTC Pink Open Market is often thin and is characterized by wide fluctuations in trading prices due to many factors that may be
unrelated to a company's operations or business prospects. Furthermore, quotations on the OTC Pink Open Market reflect inter-dealer
prices, without retail mark-up, mark-down or commission and may not necessarily represent actual transactions.
Holders
As of September 21, 2022, there were
approximately 91 stockholders. This figure includes an indeterminate number of stockholders who hold their shares in "street name."
Dividends
We have not paid dividends on our Common Stock since inception
and the Company does not intend to pay any dividends to its stockholders in the foreseeable future. The Company currently intends on retaining
earnings, if any, to reinvest in its development and growth. The declaration of dividends in the future will be at the discretion of our
board of directors and will depend upon our earnings, capital requirements, financial position, general economic conditions, and other
factors the board of directors deems relevant.
Equity Compensation Plans
We do not have in effect any compensation plans under which
our equity securities are authorized for issuance, and we do not have any outstanding stock options.
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MANAGEMENT'S DISCUSSION
AND ANALYSIS OF FINANCIAL
CONDITION AND RESULTS OF OPERATIONS
The following Management's Discussion and Analysis of Financial
Condition and Results of Operations ("MD&A") covers information pertaining to the Company for the six months ended June
30, 2022 and the year ended December 31, 2021 and should be read in conjunction with the interim unaudited consolidated financial statements
for the six months ended June 30, 2022 and related notes and with the audited consolidated financial statements and related notes of the
Company as of and for the year ended December 31, 2021 and related notes thereto. Except as otherwise noted, the financial information
contained in this MD&A and in the financial statements has been prepared in accordance with accounting principles generally accepted
in the United States of America. All amounts are expressed in U.S. dollars unless otherwise noted. This discussion contains forward-looking
statements that involve risks and uncertainties including those discussed below and elsewhere in this prospectus, particularly those under
"Risk Factors." Our actual results may differ materially from those anticipated in these forward-looking statements as a result of certain
factors.
Overview
We are a beauty company that develops and distributes premium-quality
skincare products, that are b
ased on Mānuka honey and bee venom. Since our
inception, Manuka's business activities primarily consisted of developing and manufacturing skincare products based on Mānuka
honey and bee venom from New Zealand, among other natural ingredients, marketed and sold solely on our website in Israel,
www.bmanuka.co.il,
and to be marketed and sold globally at
www.bmanuka.com
.
Our Common Stock is quoted on the
OTC
Pink Open Market under the symbol "ATMS".
Components of Operating Results
Revenue
Following
the Company's sales efforts in the six months ended 30 June 2022, the Company began to sell more products and have increased its repeated
customers; the Company currently sells a variety of five new products in addition to our first product, entered into the sales cycle.
Operating Expenses
Our current operating expenses consist of two components
- sales and marketing and general and administrative expenses.
Comparison of the Six Months Ended June 30, 2022 to the Six Months Ended June 30, 2021
Results of Operations
The following table presents our results of operations for the six months ended
June 30, 2022 and 2021.
For the Six Months Ended
June 30,
2022
2021
(
USD in thousands
)
(Unaudited)
Revenues
78
4
Cost of revenues
21
1
Gross profit
57
3
Sales and marketing expenses, net
$
196
$
18
General and administrative expenses
280
55
Operating loss
(419
)
(71
)
Financial (expenses) income, net
14
(8
)
Net loss
$
(405
)
$
(79
)
Loss attributable to holders of Common Stocks
(0.0041
)
(0.0010
)
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Revenues
During the six months ended June 30, 2022, we generated revenues
of $78 thousand compared to $3 thousand for the six months ended June 30, 2021. The reason for the increase in revenues for the six months
ended June 30, 2022, was mainly due to deployment of 5 new products and our marketing and sales efforts, as well as an increase in sales
and repeat customers.
Costs of revenues
During the six months
ended June 30, 2022, we had cost of revenue of $21 thousand compared to $1 thousand for the six months ended June 30, 2021. The reason
for the increase in cost of revenue for the six months ended June 30, 2022, was mainly due to an increase of purchases of raw materials
for products following an increase in sales.
Gross profit
During the six months
ended June 30, 2022, we had cost of gross profit of $57 thousand compared to $3 thousand for the six months ended June 30, 2021. The reason
for the increase in gross profit  for the six months ended June 30, 2022, was mainly due an increase in sales and repeat customers.
Sales and Marketing Expenses, net
During the six months ended June 30, 2022, we had sales and marketing
expenses of $196 thousand compared to $18 thousand for the six months ended June 30, 2021. The increase in our sales and marketing expenses
for the six months ended June 30, 2022 is mainly due to the deployment of 5 new products and the Company's efforts to increase its sales
and generate new customers.
General and Administrative Expenses
Our general and administrative expenses for the six months ended
June 30, 2022, which consisted primarily of professional services and executives' salaries, amounted to $280 thousand compared to
$55 thousand for the six months ended June 30, 2021. The increase in the general and administrative expenses for the six months ended
June 30, 2022, was mainly due to increase in consultants and professional services expenses paid in connection with the Share Exchange
Agreement.
Operating Loss
As a result of the foregoing, our operating loss totalled
$419 thousand for the six months ended June 30, 2022, representing an increase of $348 thousand, or 490%, compared to $71 thousand for
the six months ended June 30, 2021.
Financial Expenses
For the six months ended June 30, 2022, we had financial
income, net of $15 thousand compared to financial expense of $8 thousand for the six months ended June 30, 2021. The reason for the decrease
in financial expenses for the six months ended June 30, 2022, was due to changes in exchange rates and translation differences.
Net Loss
We incurred a net loss of $405 thousand for the six months
ended June 30, 2022 as compared to a net loss of $79 thousand for the six months ended June 30, 2021. The reason for the increase in net
loss is mainly due to the increase in the Company's marketing and sales efforts to increase the number of customers as well as an increase
in consultants and professional services expenses paid in connection with the Share Exchange Agreement.
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Comparison of the Year Ended December 31,
2021 to Period from March 22, (Inception) to December 31, 2020
Results of Operations
The following table presents our
results of operations for the year ended December 31, 2021 and the period from March 22, (Inception) to 2020. We only began selling our
products in 2021.
For the Year Ended
December 31,
Period from March 22, (Inception) to December 31
2021
2020
(
USD in thousands
)
Revenue
7
-
Cost of revenue
1
-
Gross profit
6
-
Sales and marketing expenses, net
$
67
$
38
General and administrative expenses
230
23
Operating loss
(290
)
(61
)
Financial expenses
(39
)
(7
)
Net loss
$
(330
)
$
(68
)
Loss attributable to holders of common stock
(0.0041
)
(0.008
)
Sales and Marketing
Expenses, net
Our sales and
marketing expenses for the year ended December 31, 2021, amounted to 67 thousand representing an increase of 29 thousand or 76%, compared
to 38 thousand for the period from March 22, (Inception) to December 31, 2020. The increase was primarily attributable to an increase
of $29 thousand in our efforts to reach the target market and in order to increase the exposure to the Company's products among
its customers.
General and Administrative
Expenses
Our general
and administrative expenses totaled $230 thousand for the year ended December 31, 2021, representing an increase of $207 thousand, compared
to $23 thousand for the period from March 22, (Inception) to December 31, 2020. The increase was primarily attributable to an increase
of $166 thousand in expenses due to management fees to the founder and keeping office for our emerging operations.
Operating Loss
As a result
of the foregoing, our operating loss totaled $290 thousand for the year ended December 31, 2021, representing an increase of $229 thousand,
or 375% compared to $61 thousand for the period from March 22, (Inception) to December 31, 2020.
Financial
Expenses
We recognized
financial expense of $39 thousand for the year ended December 31, 2021, representing an increase of $32 thousand, or 457% compared to
$7 thousand for the period from March 22, (Inception) to December 31, 2020. The increase was primarily attributable to interest from the
shareholder's loan and to the foreign exchange rates  losses  from Israeli Shekels to the U.S. Dollar.
Net Loss
As a result
of the foregoing, our net loss totaled $330 thousand for the year ended December 31, 2021, representing an increase of $262 thousand,
or 385%, compared to $68 for the period from March 22, (Inception) to December 31, 2020.
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Impact of COVID-19
The global spread of COVID-19 led many countries, including
Israel, to impose stringent limitations on movement, gatherings, transit of passengers and goods and to close the borders between countries.
The responses of governments have notably impacted many economies as well as capital markets worldwide.
Manuka was incorporated under the laws of the State of Israel
on March 22, 2020. The company experienced no significant impact on its business since its inceptions and during its operations.
It is currently unclear the extent to which COVID-19 may
impact our business and financial results going forward, as the impact will depend on future developments with the pandemic which are
highly uncertain and cannot be predicted, including new information which may emerge concerning the severity of COVID-19 and the actions
by governments around the world to contain COVID-19 or treat its impact, among others.
Liquidity and Capital Resources
Overview
Since our inception, we
did have significant revenues and have incurred significant operating losses and negative cash flows from our operations. We have funded
our operations principally with approximately $501 thousand from the issuance of common stock and 177 thousand a loan from a major stockholder
and with 96 thousand short-term credit. As of December 31, 2021, we had approximately $471 thousand in cash and cash equivalents.
The table below presents our cash flows for the periods indicated:
For the Year Ended
December 31,
Period from March 22, (Inception) to December 31
For the Six Months Ended
June 30,
(
USD in thousands)
2021
2020
2022
2021
Net cash provided by (used in) operating activities
$
(279
)
$
(58
)
$
(293
)
$
(99
)
Net cash provided by (used in) investing activities
$
(27
)
$
(1
)
$
(18
)
$
(17
)
Net cash provided by (used in) financing activities
774
62
(11
)
113
Net increase (decrease) in cash and cash equivalents
468
3
(322
)
(3
)
Operating Activities
Net cash used
in operating activities was $293 thousand for the six months ended June 30, 2022, compared to $99 thousand used in operations for the
same period in 2021. Cash used in operations increased mainly due to the increase in our operating activities.
Net cash used in operating activities of $280 thousand during
the year ended December 31, 2021, compared to $58 thousand during the year ended December 31, 2020, was primarily used for professional
services, travel, rent and other miscellaneous expenses.
Net Cash used in investing activities
Net cash used for investing activities was $18 thousand
for the six months ended June 30, 2022, an increase of $0.8 thousand compared to $17 thousand for the same period in 2021. Cash used for
investing activities increased mainly due to an increase in fixed assets (purchase of property and equipment) during the six months ended
June 30, 2022.
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Net cash provided
by investing activities was $27 thousand for the year ended December 31, 2021, as compared $1 thousand for the period from March 22, (Inception)
to December 31, 2020. The increase was mainly attributable to purchase of fixed assets.
Net Cash provided by financing activities
Net cash provided by financing activities was $(11) thousand
for the six months ended June 30, 2022 compared to $113 thousand net cash provided by financing activities during the same period in 2021.
The decrease in financing activities is mainly due to a decrease in short-term bank credit and other loans for working capital.
Net cash provided
by financing activities was $775 thousand for the year ended December 31, 2021, as compared to $62 thousand for the period from March
22, (Inception) to December 31, 2020. The increase was mainly attributable to equity raising.
Financing Arrangements
Since our inception we have funded our operations primarily through shareholders loans, by our Director and Chief Executive Officer, Mr.
Citron, in an aggregate amount of $757 thousand. As of June 30, 2022 our financial arrangements with Mr. Citron includes several loans
at an aggregate amount of $233 thousand. The loans bear no interest and are linked to the Israeli Consumer Prices Index ("CPI").
The repayment date has not been determined.
We expect our expenses to increase significantly in connection with
our ongoing operations, particularly as we advance marketing activities to introduce our products to the market and find new markets.
We are still growing and do not know how to estimate our future expenses at this time.
Until such time, if ever, that we can generate product revenue sufficient to achieve
profitability, we expect to finance our cash needs through the sales of our securities, milestone payments and other outside funding sources.
Debt financing and preferred equity financing, if available, may involve agreements that include covenants limiting or restricting our
ability to take specific actions, such as incurring additional debt, making capital expenditures or declaring dividends. If we raise additional
funds through government and other third-party funding, collaboration agreements, strategic alliances, licensing arrangements or marketing
and distribution arrangements, we may have to relinquish valuable rights to our technologies, future revenue streams, research programs
or product candidates or grant licenses on terms that may not be favorable to us. If we are unable to raise additional funds through equity
or debt financings when needed, we may be required to delay, limit, reduce or terminate our product development or future commercialization
efforts or grant rights to develop and market products or product candidates that we would otherwise prefer to develop and market by ourselves.
In addition, if we are unable to fund outside sources of funding, our majority stockholders intend to provide us with the necessary financial
support to continue our operations.
Seasonality
Manuka currently expects that its business will be subject to seasonal fluctuation. Such estimates of  significant portions of net
sales and profits to be realized during the fall, winter and spring seasons as well as peaks during seasonal holidays such as Black Friday,
Christmas, New Year, and Easter.
Off-Balance Sheet Arrangements
There are no off-balance sheet arrangements.
Quantitative and Qualitative Disclosure About Market Risk
We are exposed to market risks in the ordinary course of
our business. Market risk represents the risk of loss that may impact our financial position due to adverse changes in financial market
prices and rates. Our current investment policy is to invest available cash in bank deposits with banks that have a credit rating of at
least A-. Accordingly, a substantial majority of our cash and cash equivalents is held in deposits that bear interest. Given the current
low rates of interest we receive, we will not be adversely affected if such rates are reduced. Our market risk exposure is primarily a
result of foreign currency exchange rates, which is discussed in detail in the following paragraph.
Critical Accounting Policies and Estimates
We describe our significant accounting policies more fully
in Note 2 to our financial statements for the year ended December 31, 2021. We believe that the accounting policy below is critical in
order to fully understand and evaluate our financial condition and results of operations.
We prepare our financial statements in accordance with U.S.
GAAP. At the time of the preparation of the financial statements, our management is required to use estimates, evaluations and assumptions
which affect the application of the accounting policy and the amounts reported for assets, obligations, income and expenses. Our management
believes that the estimates, judgment and assumptions used are reasonable based upon information available at the time they are made.
These estimates, judgment and assumptions can affect reported amounts and disclosures made. Actual results could differ from those estimates.
Any estimates and assumptions are continually reviewed. The changes to the accounting estimates are credited during the period in which
the change to the estimate is made.
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We believe the following critical accounting policies affect
our more significant judgments and estimates used in the preparation of the financial information included in this annual report:
Going Concern
We are required
to conclude whether there are material uncertainties that give rise to significant doubt over the Company's ability to continue
as a going concern for at least twelve months from the date of the approval of the financial statements. The Company is at its early stages,
is thinly capitalized and has not yet generated cash from operations. Manuka Ltd. raised funds from an outside investor, which is not
sufficient to fund its operation for the period of twelve months from the date of approval of the financial statements, which raises substantial
doubts as to the Company's ability to continue as going concern. Our management plans to alleviate such doubts are mainly reliant
on the support of its major stockholder by way of unequivocal support letter securing the necessary funds for us in the foreseeable future.
Our conclusion that the Company has the ability to continue as a going concern involves estimation and uncertainty regarding the Company's
future cash flows, the reliance on the shareholders support and his ability to support the Company.
Financial statement in U.S. dollars
Our reporting currency is the U.S. dollar, and our functional
currency is the U.S. dollar. Unless otherwise expressly stated or the context otherwise requires, references in this prospectus to "NIS"
are to New Israeli Shekels, and references to "dollars" or "$" mean U.S. dollars.
Transactions and balances denominated in foreign currencies
have been re-measured to dollars in accordance with the provisions of ASC 830-10, "Foreign Currency Translation."
All transaction gains and losses from re-measurement of
monetary balance sheet items denominated in non-dollar currencies are reflected in the statement of operations as financial income or
expenses, as appropriate.
Impact of Inflation and Currency Fluctuations
Our functional and reporting currency is the U.S. dollar.
We incur some of our expenses in other currencies. As a result, we are exposed to the risk that the rate of inflation in countries in
which we are active other than the United States will exceed the rate of devaluation of such countries' currencies in relation to
the dollar or that the timing of any such devaluation will lag behind inflation in such countries. To date, we have been affected by changes
in the rate of inflation or the exchange rates of other countries' currencies compared to the dollar, and we cannot assure you that
we will not be adversely affected in the future.
The annual rate of inflation in Israel was 2.8% in 2021
and -0.7% in 2020. The NIS revaluated against the U.S. dollar by approximately -3.3% in 2021 and -7% in 2020.
Moreover, for the first few years after we are able to successfully
commercialize one of our products, we expect that the substantial majority of our revenues from the sale of our products in the United
States, if any, will be denominated in U.S. dollars. Since a portion of our expenses is denominated in NIS and other non-U.S. currencies,
we are exposed to risk associated with exchange rate fluctuations vis-à-vis the non-U.S. currencies. See "Risk Factors- Exchange
rate fluctuations between the U.S. Dollar and the NIS may negatively affect our earnings and could adversely affect our results of operations."
If the NIS fluctuates significantly against the U.S. dollar it may have a negative impact on our results of operations. As of the date
of this prospectus and for the periods under review, fluctuations in the currencies exchange rates have not materially affected our results
of operations or financial condition.
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We do not hedge our foreign currency exchange risk. In the
future, we may enter into formal currency hedging transactions to decrease the risk of financial exposure from fluctuations in the exchange
rates of our principal operating currencies. These measures, however, may not adequately protect us from the material adverse effects
of such fluctuations.
Internal Control over Financial Reporting
In connection with the audits of our consolidated financial
statements included in this prospectus, we and our independent registered public accounting firm identified one material weakness in our
internal control over financial reporting. As defined in the standards established by the U.S. Public Company Accounting Oversight Board,
a "material weakness" is a deficiency, or combination of deficiencies, in internal control over financial reporting, such
that there is a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented
or detected on a timely basis.
The material weakness identified relates to lack of sufficient
competent financial reporting and accounting personnel with appropriate understanding of US GAAP to design and implement formal period-end
financial reporting controls and procedures to address complex US GAAP technical accounting issues, and to prepare and review the consolidated
financial statements and related disclosures in accordance with US GAAP and financial reporting requirements set forth by the SEC. The
material weakness, if not timely remedied, may lead to material misstatements in our consolidated financial statements in the future.
To remediate the identified material weakness, we plan to continue to implement several measures, including, among others:
•
hiring additional accounting staff with adequate US GAAP and SEC reporting experience
        to address complex US GAAP technical accounting issues and to prepare and review the financial statements and related disclosures in accordance
        with US GAAP and SEC financial reporting requirements;
•
formulating a formal and regular training program for accounting personnel to equip
        them with sufficient knowledge and practical experience of preparing financial statements under US GAAP and SEC reporting requirements,
        including mandatory requirements for accounting staff to attend US GAAP course programs offered by third-party organization or accounting
        firm on a periodically basis; and
•
establishing clear roles and responsibilities for accounting and financial reporting
        staff to develop and implement formal comprehensive financial period-end closing policies and procedures to ensure all transactions are
        properly recorded and disclosed.
However, we cannot
assure you that we will remediate our material weakness in a timely manner.
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BUSINESS
Corporate Overview
Until January 10, 2019, we were engaged in the development
of agents for the prevention and treatment of severe and potentially life-threatening infectious diseases. On January 10, 2019, we received
a notice regarding the immediate termination of a certain license agreement, dated May 31, 2016 (the "License Agreement"),
executed by and between the Company, Hadasit Medical Research Services and Development Ltd. and the Hong Kong University of Science and
Technology R and D Corporation Limited. We relied primarily on the License Agreement with respect to the development of Artemisone,
our former lead product candidate. Upon the termination of the License Agreement, the Company ceased having an operating business.
From January 10, 2019 through June 30, 2022
,
we had no business operations and have classified as a "shell" company, as such term is defined in Rule 405 of the Securities
Act and Rule 12b-2 of the Exchange Act.
On March 6, 2022, we signed our Share Exchange Agreement
between Artemis Therapeutics, Inc. and Manuka Ltd., pursuant to which Manuka became our wholly owned subsidiary. On the Closing Date,
which occurred on June 30, 2022, Artemis acquired all of Manuka Shares from Manuka's shareholders in exchange for an aggregate amount
of 33,791,641 shares of Common Stock of Artemis and 110,000 shares of Artemis' Series D Preferred stock (convertible into 66,000,000
shares of Artemis' Common Stock), such that Manuka's shareholders hold, immediately following the Closing, eighty-nine percent
(89%) of Artemis' issued and outstanding share capital (including and assuming the full conversion of the Series D Preferred stock).
In addition, on June 30, 2022, we entered into various debt
forgiveness agreements with various existing stockholders, including Tonak Ltd. (formerly our largest shareholder), for the forgiveness
of an aggregate of $306,117 in outstanding debt in exchange for the issuance of 3,031,567 shares of our Common Stock. On June 30, 2022,
we entered into various warrant exchange agreements for the exchange of certain warrants to purchase shares of our Common Stock, originally
issued in October 2017, in exchange for an aggregate of 2,342,802 shares of our Common Stock. On June 30, 2022, we entered into several
debt forgiveness agreement and warrant exchange agreements, including: (i) a debt forgiveness agreement with Cutter Mill Capital LLC,
pursuant to which we agreed to issue 894,169 shares of our Common Stock. We also agreed to register all such shares of Common Stock issued
to Cutter Mill Capital, , within the earlier of 60 days following the closing date of the Share Exchange Agreement (provided, however
that in the event we have not cleared comments with the SEC with respect to this filing relating to the transactions contemplated by the
Share Exchange Agreement, such date shall be 90 days following the date if the agreement) and the date that we file its next registration
statement, and agreed to obtain effectiveness within 90 days (or 120 days in the event of a full review by the SEC); (ii) a debt forgiveness
agreement with Tonak Ltd., pursuant to which we agreed to issue 1,573,582 shares of our Common Stock; (iii) a debt forgiveness agreement
with Hadasit Medical Research Services and Development Ltd., pursuant to which we agreed to issue 95,256 shares of our Common Stock; (iv)
warrant exchange agreements with Globis Capital Partners, LP and Globis International Investments LLC, pursuant to which we agreed to
issue 1,585,682 and 616,654 shares of our Common Stock, respectively; (v) warrant exchange agreements with Brian M. Culley and Amiad Solomon,
pursuant to which we agreed to issue to each 220,233 shares of our Common Stock; and (vi) an option exchange agreement with Chanan Morris,
pursuant to which we agreed to issue to each 780,934 shares of our Common Stock.
Manuka Ltd.
was
incorporated under the laws of the State of Israel on March 22, 2020. Since its inception, Manuka's business activities primarily
consisted of developing and manufacturing skincare products based on Mānuka honey and bee venom from New Zealand, among other natural
ingredients, marketed and sold solely on its website in Israel,
www.bmanuka.co.il,
and
to be marketed and sold globally at
www.bmanuka.com
.
Manuka's business activities primarily consisted of
distributing Mānuka honey imported from New Zealand, developing and distributing supplements aimed at the beauty and skincare
markets and, developing and manufacturing skincare products based on New Zealand's Mānuka honey and bee venom, among
other natural ingredients. All three segments of Manuka's products are to be marketed and sold solely on its websites. Manuka's
skincare products are manufactured in Israel.
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Company Overview
Manuka is a beauty company that develops and distributes
premium-quality skincare products, that are based on Mānuka honey and bee venom. Manuka's skincare products are manufactured
in Israel by its vendor, Chic Cosmetic Industries 1987 Ltd. ("Chic") with Mānuka honey ingredients. Manuka imports Mānuka
honey from its supplier in New Zealand, Waitemata Honey Co. Ltd. ("Waitemata Honey") pursuant to the agreement with Waitemata
Honey in July 2021 (the "Supply Agreement"). On February 28, 2022, Manuka was granted an import license from the Israeli Ministry
of Health (the "MoH" and the "MoH License") which allows it to import Mānuka honey from Waitemata Honey.
The skincare product formulas are the intellectual property
of Manuka, pursuant to an agreement signed by the Company and Chic on December 14, 2021 (the "Formula Agreement").
Currently, Manuka operates only in Israel through its online
platform
www.bmanuka.co.il
. Manuka's website and mobile applications currently offer
6 cosmetic skincare products: "Face Serum with Manuka Honey and Bee Venom"; "Face Serum with enhanced Vitamin C";
"Day Cream"; "Night nourishing Cream"; "Eye Cream"; and "Face Cleanser Gel". In the future,
Manuka plans to expand its business to other markets outside of Israel with the
www.bmanuka.com
website, which is still under development.
Manuka believes its focus on delivering a compelling value
proposition to its clients across all Manuka's product categories would drive loyalty from clients. Manuka intends to offer a loyalty
program, subscription plans and target promotions. As such, Manuka offers frequent promotions, coupons, and gifts with purchase. For example,
Manuka is currently developing a new shopping experience, its "try before you buy" experience. Subject to the "try before
you buy" plan's policy, Manuka would offer selected bundles of products, with payment by customers on shipping costs only.
Unsatisfied customers would be able to return the products within 14 days for no other costs (including no return fees). Satisfied customers
would be charged after 14 days for the full amount of purchase.
Manuka plans to broaden its line of products that is currently
focused on Mānuka honey and bee venom skincare market to include the pure Mānuka honey market and the gummy supplements market,
based on Mānuka honey from New Zealand. Manuka's current MoH License enables Manuka to develop and include the pure Mānuka
honey products to its existing skincare line of products.
Manuka's Products
Currently, Manuka
features 6 facial skincare p
roducts based on Mānuka honey and bee venom. All
of Manuka's products have been granted a license by the Israel MoH. These products include:
•
Face Serum with Manuka Honey and
        Bee Venom.
This product supports blurring and reduces skin wrinkles. It regenerates skin cells and gives a young and vital appearance
        to the skin. The bee venom encourages natural skin revival, boosts production of Collagen, enhances skin elasticity and has healing properties
        for damages skin cells.
•
Face Serum with Enhanced Vitamin
        C
. The single product without bee venom but with enhanced quantity of Vitamin C. Provides a hearty dose of moisture for a firm
        skin appearance and reduction of wrinkles.
•
Day Cream
. Nourishes the
        skin, protects, and guards its flexibility. Bee venom contributes to the toning of the skin for a smooth, radiant and healthy appearance,
        with the addition of hyaluronic acid for restoring skin vitality.
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•
Night Nourishing Cream with Manuka
        Honey and Nee Venom
. This product contains a significant number of amino acids, vitamins, and minerals. It also includes bee venom
        that contributes to the toning of the skin for a smooth, radiant and healthy appearance, with the addition of hyaluronic acid for restoring
        skin vitality.
•
Eye Cream with Manuka Honey and
        Bee Venom
. This product treats and softens the sensitive area around the eyes. It has properties for nourishing the skin to protect
        and guard its flexibility. Bee venom contributes to the toning of the skin for a smooth, radiant and healthy appearance, with the addition
        of hyaluronic acid for restoring skin vitality.
•
Face Cleanser Gel
. This
        is a light and refreshing face cleanser, with Mānuka honey and bee venom.
Currently all of Manuka's products are sold in Israel
and are licensed by the Israeli MoH.
In December 2021, Manuka contracted with a regulatory consultant
to file a request to the U.S. Food and Drugs Administration (the "FDA") to (i) confirm the label instructions and information
for each of its products, and (ii) to list its cosmetic products, to grant an approval of a cosmetic manufacturer with the FDA (the "FDA
Request"). Manuka's requests are pending with the FDA and expected by the end of 2022. Once the FDA confirms the labels, Manuka
expect that its products would automatically be registered with the FDA, and Manuka will be allowed to sale and market its products in
the U.S. market through local distributers.
Business Mission & Strategy
Manuka's mission is to become a prime online platform
that offers a co
mbination of 3 groups of products, all based on Mānuka honey,
as follows:
•
Pure Mānuka honey for direct consumer consumption.
•
Skincare products based on Mānuka honey and bee venom; and,
•
Gummy supplements (nutraceuticals) for skin, hair, and nails.
Manuka currently sells and markets its products in Israel
through the website,
www.bmanuka.co.il
. Manuka plans to offer its products on a global
basis through its global website,
www.bmanuka.com,
which is still under development.
Manuka plans to go 'live' with its global platform and start to facilitate sales of its products globally by the end of 2022.
Manuka's business strategy for commercial sales is
intended to be carried out mainly through its online platform and through contracts with leading health food chains and outlets. Distribution
and marketing of its skincare products and nutraceuticals products would be carried out based on the following practices:
1.
Drive growth across skincare and
        health enthusiast consumer communities.
Manuka intends to target skincare and wellness groups across multiple demographics and
        shopping behaviors. Manuka believes it can drive customer acquisition across both skincare and wellness enthusiasts and up through advertising
        on social medias platforms, such as Facebook and Instagram as well as on, Youtube, TikTok and Google, thus driving Manuka's leadership
        as a diversity-forward brand.
2.
Deliver world class skincare and
        gummies products based on Manuka honey.
Mānuka honey and bee venom that is included in Manuka's skincare products, are
        the focus of Manuka's value proposition and represents a core differentiator within the market. Manuka engages skincare and wellness
        clientele to discover the unique ingredients and health benefits of its leading component, Mānuka honey, with a combination focused
        on innovation and leading trends, differentiation, and exclusivity. Manuka believes that its selection of merchandise and affordable pricing,
        offer a unique shopping experience for its customers.
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3.
Digital engagement.
Manuka's
        strategic vision is to build a leading digital experience that engages with its customers through its differentiated products, personalization,
        convenience, and interactive experiences.
4.
Deliver operational excellence
        and drive efficiencies.
Its strategic vision is to manage end-to-end speed, quality, and efficiency to deliver exceptional customer
        experiences, while leveraging efficiencies of scale to drive profit improvement.
5.
Invest in talent that drives a
        winning culture.
Leadership, culture, and engagement of Manuka's executives are key drivers of its performance. Manuka has
        an experienced management team that brings a creative and experienced online sales approach and a disciplined operating philosophy to
        Manuka's business.
Manuka believes that skincare is for everyone, regardless
of age, size, ability, skin tone, culture, or gender. Manuka strives to provide an environment where every associate feels they can fully
contribute, and every client is optimally served, regardless of any differences. Manuka's well-trained associates are highly engaged
and deliver a positive and unique customer experience. Manuka continues to expand the depth of its team at all levels and in all functional
areas to support its growth.
Manuka will coordinate its infrastructure growth based on
future Manuka sales volume and business expansion to the U.S. market, contemporarily with its growth of its Mānuka honey and bee
venom skincare market, as well as with Manuka's plans to penetrate to the pure Mānuka honey market, and the Gummy vitamins
and supplements market. Manuka intends to outsource the following services: technology developments, advertising and social media promotions,
and public affair services.
Description of Market
Manuka's potential market includes three segments: the Mānuka honey
and bee venom skincare market, the pure Mānuka honey market, and the Gummy vitamins and supplements.
Skincare Products containing both
Mānuka
Honey and Bee Venom
Manuka operates in a diverse and competitive market of skincare
products that is still in its preliminary phase. As opposed to the regular skincare market, Manuka believes that there is an incre
asing
interest by the public in healthy and natural skincare products, in general, and particularly in Mānuka honey-based products combined
with bee venom. To this end, only a handful of companies engage in producing skincare products based on these two ingredients.
As the skincare market based on Mānuka honey and bee
venom is still in its infancy, Manuka believes that a significant opportunity exists for Manuka in this market segment. In Israel, Manuka
is currently the sole player in the domestic market for sales of skincare products with Mānuka honey. Manuka plans to further expand
to the global Mānuka Honey and Bee Venom market.
Mānuka
Pure
Honey
Global Market
Mānuka honey, produced in New Zealand by bees that
pollinate the Manuka bush, is one of the most unique and beneficial forms of honey in the world. Mānuka honey is commonly sold as
an alternative medicine. There are many Mānuka honey uses, ranging from healing sore throats and digestive illnesses, to curing staph
infections and gingivitis.
Accor
ding
to a research report by 360 Research Reports on global Manuka Market Honey Growth for 2022-2028 from January 4, 2022, the global Mānuka
honey market was valued at USD $313.76 million in 2021 and is expected to reach close to USD $535 million by the end of 2027, growing
at a Compound Annual Growth Rate ("CAGR"), of 11.75% during 2022-2027. According to this research, the global Mānuka
honey key players include Comvita, Manuka Health New Zealand Ltd. and Oha Honey LP. (d/b/a Watson & Son). The global top three manufacturers
hold a share of about 80% of the global Mānuka honey market.
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The Asia-Pacific market is the largest global market, with a market share of
over 70%, followed by Europe, and North America, both having a market share of about 25%.
In te
rms
of product's quality rating, the majority of Mānuka honey's quality rating is carried out by the Unique Mānuka Factor
Honey Association in New Zealand. Mānuka honey is divided into 6 grades: 5+, +10, +15, 20+, 25+. The highest grade refers to more
antibacterial components and mineral that are within the honey.
Manuka's honey market segmentation also differs by type, including, UMF
5+, UMF 10+, UMF 15+, UMF 20+, and other types.
Manuka's market segmentation by application includes digestion and inflammation
treatment, wound care and skincare products among other applications.
Nutraceutical Market - Gummy Vitamins and Supplements
According to a 2020 survey of the gummy vitamins market
by product type, source, packaging type, distribution channel, end user and region that was conducted by Markets and Markets, the gummy
vitamins market size was valued at $5.9 billion in 2020, and is expected to reach $10.6 billion by 2025, registering a CAGR of 12.5% from
2020 to 2025. The multivitamin segment led in terms of gummy vitamins market share in 2018 and is expected to retain its dominance throughout
the forecast period.
Gummy vitamins are chewable vitamins that are like gummy
candies and are available in different shapes, colors, and flavors. They are produced with the help of corn starch, gelatin, sugar, water,
and added colorings. Popular flavors available in gummy vitamins include raspberry, lemon, orange, and cherry. Vitamin supplements are
extensively popular around the world, can improve health and can compensate for a poor diet.
Furthermore, gummy vitamins are easily chewable and are
highly popular among people having difficulty in swallowing pills. According to OralFlo's national survey in 2004, around 40% of
American adults have difficulty in swallowing pills. Another study published in The European Journal of Clinical Pharmacology revealed
that around 30% had difficulty swallowing pills. For people who find difficult to swallow pills, gummy vitamins come as a great aid. Gummy
vitamins are much more convenient as compared to traditional vitamin pills. Gummy vitamins are now widely accepted among children as well
as adults, owing to easy swallowability. Moreover, increase in instances of chronic disease in developed economies such as North America
and Europe has fostered the demand for gummy vitamins in the last few years. Therefore, prevalence of dysphagia is expected to drive the
gummy vitamins market growth.
The special properties of Mānuka honey, together with
its being also a natural sw
eetener with healthy properties, which can be used instead
of sugar supplement. Furthermore, the gummy vitamin supplement market includes a sub-market of "beauty gummies", that is a
gummy supplement for skincare, nails and hair wellness. Manuka intends topenetrate this niche with a new gummy supplement product that
includes pure Mānuka honey.
Market Opportunities
Manuka believes that the relatively small number of skincare manufacturers
that are using the combination of Mānuka honey and bee venom as their leading ingredients offers an opportunity for Manuka to become
a player in this market segment. Moreover, Manuka plans to concentrate on the online market, driven by more than 20 years of online marketing
experience by Manuka's founders. Manuka's skincare products are currently manufactured in Israel by Chic under the Formula
Agreement with Mānuka honey ingredients that are supplied by Waitemata Honey pursuant to the Supply Agreement.
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With respect to the pure Mānuka honey market, which
is controlled by a limited number of distributing companies, Manuka would aspire to provide an opportunity to conquer a significant niche
through Manuka's developing online presence. Manuka expects to start its operations in the pure Mānuka honey market both in
Israel and globally by the end of 2022. Manuka's supplier of pure Mānuka honey is Waitemata Honey pursuant to the Supply Agreement.
With respect to the Gummy vitamins and food supplement global
market, Manuka believes that its unique new product that is made with Mā
nuka
honey, the gummy supplement beauty gummies, will pave the way to a successful entry into this unique niche in the large global market
of gummy vitamin supplements. Manuka is still undergoing development of Manuka's manufacturing process with respect to Manuka's
potential future gummy supplement beauty gummies.
Competition
The Mānuka honey and bee venom skincare market is relatively
small but is characterized by a rapidly growing pace and intense competition. Any products that Manuka may successfully develop and commercialize
may compete with existing and similar products. To mention a few of Manuka's competitors that are engaged in producing cosmetic
products using Mānuka Honey as a substantial ingredient: Manuka Doctor Ltd. from New Zeal
and,
which also operates in the U.K., in the U.S., in Australia, and Western Europe; ApiHealth NZ Ltd. from New Zealand; Parrs Products Ltd.
(d/b/a Wild Ferns) from New Zealand; and Abeeco Ltd., from New Zealand. The cosmetics, fragrances and toiletries market is a highly competitive
market, within the segments of Manuka's operations. Strong brands and new product launches are important to attract and retain customers.
Furthermore, in offering a wide range of categories, Manuka's brands compete with several different companies that operate through
different distribution channels: direct selling, retail and e-commerce.
In the pure Mānuka honey market, Manuka compete in
the same segment of the Mānuka honey producers themselves, as Manuka would purchase the honey from them. The following is a list
of key industry competitors of Manuka in the Mānuka Honey segment: Comvita (which is a public company listed on NZ stock exchange),
Manuka Health New Zealand Ltd., Oha Honey LP. (d/b/a Watson & Son), Arataki Honey Ltd., Manuka Doctor Ltd., NZ Gold Health Ltd., New
Zealand Honey Co. Ltd., Savage Horticulture Ltd. (d/b/a WildCape Manuka Honey), and ApiHealth NZ Ltd.
In the Gummy vitamins and supplements sphere, Manuka would
have to enter a vast and competitive market with a newly developed product in the low and no-sugar sub-market. Some of Manuka's
competitors in the Gummy vitamin and supplements market would include Nature Made by Pharmavite LLC, Nature's Bounty by The Carlyle
Group, Emergen-C by Pfizer, Inc., and Vitafusion by Church & Dwight.
Manuka's competitors may have significantly greater
financial resources and expertise in research and development, manufacturing, preclinical testing, conducting clinical trials, obtaining
regulatory approvals and marketing approved products than Manuka does. These competitors also compete with us in recruiting and retaining
qualified scientific and management personnel and establishing clinical trial sites and patient registration for clinical trials, as well
as in acquiring technologies complementary to, or necessary for, Manuka's programs.
Manuka's commercial opportunity could be reduced or
eliminated if Manuka's competitors develop and commercialize medicines that are safer, more effective, have fewer or less severe
side effects, are more convenient or are less expensive than any products that Manuka may develop. Manuka's competitors may also
obtain FDA, or other regulatory approval for their products more rapidly than Manuka may obtain approval for its products, which could
result in Manuka's competitors establishing a strong market position before Manuka is able to enter the market.
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Manuka's Marketing Strategy
Marketing and advertising
Manuka would enhance Manuka's marketing strategy to
increase brand awareness, drive traffic to Manuka's website and mobile application. Manuka intends to acquire new clients, improve
customer retention, and increase frequency of shopping. Manuka intends to communicate with Manuka's clients and prospective customers
through multiple vehicles, including digital and social media, and Search Engines Optimization (SEO). These marketing strategies would
induce the breadth of Manuka's selection of products and services, and special offers. Manuka's developing comprehensive public
relations strategy would enhance Manuka's reputation for excellent skin-care products, and as a future pure Mānuka honey and
a gummy supplement beauty gummies prestigious distributor. Manuka intends to increase Manuka's brand awareness, support Manuka's
customers, and drive awareness of new products through, among others, publishing articles on leading dailies and magazine by journalists
and influencers.
Training and Development
Manuka brings an experienced team with over 20 years of
online marketing. Manuka plans on concentrating in internet sales market segment, harnessing Manuka's knowledge in online marketing,
Search Engine Optimization, and social networks such as Facebook, Instagram, Youtube and TikTok for optimal marketing results.
Manuka plans to build an online marketing and sales management
organization to create and implement marketing strategies for any product that Manuka market through Manuka's own sales organization
and to oversee and support Manuka's sales force. The responsibilities of the marketing team would include developing marketing initiatives,
a loyalty customer club, and other promotional measures.
For Manuka's preliminary entry to the U.S., Manuka
is in negotiations with a strategic distributor and contract sales entity to assist in the entry to various leading retail chains in the
U.S.
Manuka's success is dependent in part on Manuka's
ability to attract, train, retain, and motivate qualified associates at all levels of the organization. Manuka is developing a corporate
culture that would enable individual website managers to make comprehensive operating decisions, and Manuka consistently rewards high
performance.
Outside of the United States and potentially Europe, where
appropriate, Manuka may elect in the future to utilize strategic partners, distributors, or contract sales forces to assist in the commercialization
of Manuka's products. In certain instances, Manuka may consider building its own commercial infrastructure.
Seasonality
Manuka currently expects that its business will be subject
to seasonal fluctuation. Such estimates of significant portions of net sales and profits to be realized during the fall, winter and spring
seasons as well as peaks during seasonal holidays such as Black Friday, Christmas, New Year, and Easter.
Distribution
Manuka's vision is to develop an expanded and optimized
end-to-end supply chain that improves operational efficiency, performance, and customer experience. This includes enhanced systems and
processes as well as a modernized distribution center network to support Manuka's new e-commerce growth globally. Currently, Manuka
operates only a single distribution center that supports Manuka's e-commerce demand in the territory of Israel. Manuka plans its
global expansion program to start in the U.S. by the end of 2022. For this purpose, Manuka is in negotiations with a leading marketing
and distribution entity in the US to become both Manuka's online and B2B representative. The initial plan is to, firstly, keep on
manufacturing in Israel and send the products to a warehouse and distribution center for domestic sales. The second phase would be to
locate a local manufacturer that would manufacture Manuka's line of cosmetics to be sold in the U.S.
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With respect to selling gummies in the U.S., Manuka is in
preliminary discussions with a leading private-label manufacturer that is currently working on putting together a unique and proprietary
formula for its private label brand aimed for treating hair, nails, and skin. Manuka hopes to finalize this process by the end of 2022
to start selling Manuka's newly developed beauty gummies early in 2023.
Information Technology
Manuka depends on a variety of information systems and technologies
(including cloud technologies) to maintain and improve Manuka's competitive position and to manage the operations of Manuka's
growing website base. As Manuka expands, Manuka's technology plans to also include a company-wide network that would connect all
users, websites, and its distribution center infrastructure and provides communications for continual polling of sales and merchandise
movement at the website level. Manuka intends to leverage technology infrastructure and systems where appropriate to gain operational
efficiencies through more effective use of Manuka's systems, people, and processes. Manuka would update the technology supporting
its websites, distribution infrastructure, and corporate headquarters on a regular basis. Manuka will contribute funds and efforts to
develop and maintain information systems to facilitate growth and enhance Manuka's competitive position.
Intellectual Property
Manuka owns 9 international domain names and 7 Israeli domains.
Manuka has an exclusive agreement with Chic that provides that the skincare product formulas are owned by Manuka.
Government Regulation
Manuka's skincare products are authorized for sale
by Israeli MoH. On February 28, 2022, the MoH issued a special sensitive food import license to Manuka, whereby Manuka has an approval
from the MoH to import Manuka Honey for one year, until February 28, 2023, in accordance with section 64 of the Public Health Food Protection
Law 2015), from Waitemata Honey Co Limited (New Zealand). The import License Permit is valid as long as no changes are made in any of
the information provided.
In December 2021, Manuka contracted with a regulatory consultant
to file its FDA Request. Manuka's requests are pending with the FDA and expected by the end of 2022. Once the FDA confirms the labels,
Manuka expects that its products would automatically be registered with the FDA, and Manuka will be allowed to sell and market Manuka's
products in the U.S. market through local distributers.
Material Agreements
On December 14, 2021, Manuka entered into the Formula Agreement
with Chic. Pursuant to the Formula Agreement, Chic shall supply the following services, including: (1) development of specific formulas
for products based on specifications received by Manuka ("Formula"); and (2) upon production completion of Formula, the serial
production of such products ("Products" and together with the Formula, "Services"). Chic will provide the Services
according to work orders issued by Manuka from time to time. Manuka will have the option to purchase specific Formulas from Chic, as described
in Exhibit A to the Formula Agreement. Manuka shall own the intellectual property rights of any such Formula. Chic may not provide the
Formula developed for Manuka to any other party and may not transfer or disclosure the Formulas to any party unless Manuka approves of
it in advance and in writing. Nor may Chic manufacture products developed for Manuka for itself or any other party, even if Manuka does
not exercise the option to purchase any of the Formulas. The Formula Agreement contains a choice of venue clause limiting jurisdiction
to courts in Tel-Aviv-Jaffa, Israel. The Service Agreement's term is unlimited, but it may be terminated by either party upon providing
a written notice of termination 180-day prior; any such termination shall not detract from the validity of the option to purchase the
Formulas.
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On July 20, 2021, Manuka entered into a manufacture and
sale agreement with Waitemata Honey Direct Ltd. and Waitemata Honey Co Ltd. (jointly referred to as the "Waitemata") whereby
Manuka agreed to purchase Manuka Honey products (the "Honey Products") from Waitemata and resell them to its customers. Pursuant
to the Supply Agreement, Manuka has the right to relabel and sell Honey Products purchased from Waitemata under its own branding and logo,
but must include an indication on such labeling that it was manufactured by Waitemata and include Waitemata's license number from
the Unique Manuka Factor Honey Association ("UMFHA"), which will also comply with labeling requirements by the Israeli Minister
of Health ("MoH") and the certification required by New Zealand's Ministry of Primary Industries (the "Certification").
Manuka agreed that it would bear the cost of this Certification up to 10,000 New Zealand Dollars, which payment shall be offset from payments
due to Waitemata for purchased Honey Products, which are not considered to be material costs. Pursuant to the Supply Agreement, Manuka
must make purchase orders from Waitemata, which will include specified information as to, among others, the quantity of Honey Products
to be purchase and requested shipment date. The consideration for any purchased Honey Products by Manuka shall be paid to Waitemata according
to the price list attached to the Supply Agreement. The termination is set for 60-months after the effective date, upon such termination
the Supply Agreement shall renew itself automatically for an additional 24- month unless either party provides a written notice of its
election not to renew the agreement within 30-days to the end of the term. The Supply Agreement is governed under the laws of New Zealand
and jurisdiction is set in Auckland, New Zealand.
Directors, Executives and Employees of Manuka
Manuka's board of directors consists of 2 members,
Shimon Citron, who also currently serves as the acting Chief Executive Officer of the Company, and Mr. Avshalom Shilin who has been appointed
by Adler and Eyal.
Furthermore, under Manuka's Articles of Association,
Manuka's directors were appointed: (i) by its founder, Mr. Shimon Citron, who has the right to appoint two directors; and (ii) by
Adler and Eyal who have the right to appoint one director until the later of: (a) December 20, 2023; or (b) the date in which they shall
hold less than 10% of Manuka's issued share capital. In addition, under the SPA, Adler and Eyal also have the right to appoint a
director to the Company until the later of: (i) December 20, 2023; or (ii) the date in which they shall hold (together) less than 10%
of the Company's issued share capital. Since the Company is not a party to the SPA, such agreement is not binding the Company. However,
Manuka intends to honor it on the parent level.
Currently the Company's executives include two individuals, Shimon Citron, as Chief Executive
Officer ("CEO") and David Dana, as Chief Financial Officer ("CFO"). Manuka also retains Haim Tabak, as an advisor,
who serves as Chief Operating Officer ("COO") and is intended to sign an employment agreement under a full-time employment
agreement that would be prepared and signed within the coming 60 days. The company plans to hire additional personnel in sales, marketing,
and customer support in line with its business growth.
Legal Matters
From time to time, Manuka may become involved in various
lawsuits and legal proceedings, which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties,
and an adverse result in these or other matters may arise from time to time that may harm business. Manuka is not currently a party in
any legal proceeding or governmental regulatory proceeding nor are we currently aware of any pending or potential legal proceeding or
governmental regulatory proceeding proposed to be initiated against us that would have a material adverse effect on us or our business.
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Description of Property
Manuka's principal executive office is currently located
at 3 Eliezer Vardinon St., Suite 701, Petach Tikva, Israel. These premises are leased under a lease agreement signed on August 10, 2021
and comprise approximately 85 square meters in size. Manuka does not currently own any properties.
MANAGEMENT
Our directors
and executive officer and their ages as of September 21, 2022, are as follows:
Name
Age
Position
Shimon Citron
67
Chief Executive Officer, Director
David Dana
58
Chief Financial Officer
Shimon Citron
, Chief Executive
Officer and Director
Shimon Citron
has served as our Chief Executive Officer and Director since our inception in 2020. Shimon Citron has over 25 years of experience in the
online marketing field. During this period, Mr. Citron served as Chief Executive Officer of a publicly trading company on the Bulletin
Board in the U.S. Prior to initiating Manuka Ltd., Mr. Citron has been, and still is, and shareholder of Maelys Cosmetics Ltd., a leading
online brand of skin care products with sales in Israel and in the U.S.
David Dana
is a Certified Public Accountant (ISR) and holds an MBA in Business Administration from Heriot Watt University in the U.K.  Over
the last 12 years Mr. Dana has been the owner of CFO4U, an Israeli company providing external financial and accounting services to various
companies. From 2013 to 2017, Mr. Dana provided financial services to Riskified Ltd (NYSE: RSKD). Mr. Dana has been providing financial
services to Joytunes Ltd. since 2011, to Powtoon Ltd. and Powtoon Limited since 2013, to Tradair Ltd. since 2013, and to Substrata Ltd
since 2013.
Family Relationships
There are no family relationships among our directors or executive officers.
Section 16(a) Beneficial Ownership Reporting Compliance
Section 16(a) of the Securities Exchange Act of 1934, as
amended, requires our directors and officers, and persons who own more than 10% of our Common Stock, to file with the SEC initial reports
of beneficial ownership and reports of changes in beneficial ownership of our Common Stock and our other equity securities. Officers,
directors and greater than 10% beneficial owners are required by SEC regulation to furnish us with copies of all Section 16(a) forms they
file.
To our knowledge, based solely on review of the copies of
such reports furnished to us and written representations that no other reports were required, during the fiscal year ended December 31,
2021, all Section 16(a) filing requirements applicable to our officers, directors and greater than 10% beneficial owners were filed on
a timely basis.
Code of Ethics
We currently do not have a code of ethics in place, as we
are in the process of revising our preexisting code of conduct and ethics subsequent to the consummation of the Share Exchange. Disclosure
regarding the adoption of, any amendments to, or waivers from, provisions of the code of conduct and ethics that apply to our directors,
principal executive and financial officers will be included in a Current Report on Form 8-K within four business days following the date
of any such amendment or waiver.
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CORPORATE GOVERNANCE
Audit Committee.
Currently,
the Board of Directors recommends retaining or terminating the services of our independent accountants, reviews annual financial statements,
considers matters relating to accounting policy and internal controls and reviews the scope of annual audits. We do not currently have
any audit committee financial expert on our Board of Directors.
Compensation and Nominating
Committees.
The Board of Directors has not established any compensation
or nominating committee primarily because the current composition and size of the Board of Directors.
Summary Compensation of Executive Officers
The following table sets forth all of
the compensation awarded to, earned by or paid to each individual serving as the Company's principal executive officer during the
last completed fiscal years ending December 31, 2021, and 2020 and as of September 21, 2022:
Summary Compensation of Executive Officers
Name and Principal Position
Year
Salary
Bonus
Equity
Awards
Option
Awards
All Other
Compensation
Total
Shimon Citron, CEO
2020-2021
--
--
--
--
$
48,808
(1)
$
48,808
2022
$
7,671
(2)
--
--
--
$
11,555
(3)
$
19,226
David Dana, CFO
2022
--
--
--
370,014
(4)
$
3,068
(5)
$
3,068
(1) Management Fee for the entire year 2021.
(2) Salary per month paid in NIS and converted based on U.S. dollar
rate 3.259 as of September 6, 2022.
(3) Management Fee paid in NIS between January and March 2022 for each
month and converted based on U.S. dollar rate 3.259 as of September 6, 2022.
(4) Options grant in July 2022 to purchase 370,014 shares of Common
Stock of the Company, with an exercise price per share of $0.0624 for a vesting period of 36 months commencing on April 1, 2022, with
one third (1/3) of the total number of options vesting on the first anniversary of the Start Date (the "Cliff Date") and one
twelfth (1/12) of the options vesting every three months following the Cliff Date.
(5) C
ompensation per month
paid in NIS.
Outstanding Equity Awards
As of September 21, 2022, the Company
granted options to its CFO to purchase 370,014 shares of Common Stock of the Company, with an exercise price per share of $0.0624 for
a vesting period of 36 months commencing on April 1, 2022, with one third (1/3) of the total number of options vesting on the first anniversary
of the Start Date (the "Cliff Date") and one twelfth (1/12) of the options vesting every three months following the Cliff
Date.
On August 22, 2016, the Company granted 126,730 stock options
to Dana Wolf, former consultant and Chief Scientific Officer, effective as of August 23, 2016. Each stock option is exercisable into a
share of the Company's common stock of and expires no later than August 23, 2026.
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Compensation of Directors
The Company did not pay any fees to their respective directors
for attendance at meetings of the board; however, the Company may adopt a policy of making such payments in the future. The Company may
reimburse out-of-pocket expenses incurred by directors in attending board and committee meetings.
Employment Arrangements
The following
is a summary of the material terms of our employment agreement with Mr.  Citron and Mr. Dana.
Shimon
Citron, CEO and Director
. Mr. Citron
management
fee for the year 2021 was $48,808. In 2022, Mr. Citron's monthly salary was $7,671 in total, including VAT.
David
Dana, CFO
.
Mr.
D. Dana's monthly compensation will be NIS 10,000 including VAT. In addition, the Company will grant Mr. Dana options to purchase
0.33% of the outstanding share capital of the Company. The exercise price per share shall be calculated based on the Company's valuation
of $7 million. The options will vest over a period of 36 months with one twelfth (1/12) of the options vesting every three months commencing
on April 1, 2022.
Director Independence
As our Common Stock is currently quoted on the OTC Pink
Open Market, we are not subject to the rules of any national securities exchange which require that a majority of a listed Company's
directors and specified committees of the Board of Directors meet independence standards prescribed by such rules. Nonetheless, none of
the directors currently serving on the Board of Directors is an independent director within the meaning of NASDAQ Rule 5605(a)(2).
Indemnification of Directors and Executive Officers
Section 145 of the Delaware General
Corporation Law (which we refer to as the DGCL) provides, in general, that a corporation incorporated under the laws of the State of Delaware,
as we are, may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed
action, suit or proceeding (other than a derivative action by or in the right of the corporation) by reason of the fact that such person
is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director,
officer, employee or agent of another enterprise, against expenses (including attorneys' fees), judgments, fines and amounts paid
in settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding if such person acted
in good faith and in a manner such person reasonably believed to be in or not opposed to the best interests of the corporation and, with
respect to any criminal action or proceeding, had no reasonable cause to believe such person's conduct was unlawful. In the case
of a derivative action, a Delaware corporation may indemnify any such person against expenses (including attorneys' fees) actually
and reasonably incurred by such person in connection with the defense or settlement of such action or suit if such person acted in good
faith and in a manner such person reasonably believed to be in or not opposed to the best interests of the corporation, except that no
indemnification will be made in respect of any claim, issue or matter as to which such person will have been adjudged to be liable to
the corporation unless and only to the extent that the Court of Chancery of the State of Delaware or any other court in which such action
was brought determines such person is fairly and reasonably entitled to indemnity for such expenses.
Our certificate of incorporation and
bylaws provide that we will indemnify our directors, officers, employees and agents to the extent and in the manner permitted by the provisions
of the DGCL, as amended from time to time, subject to any permissible expansion or limitation of such indemnification, as may be set forth
in any stockholders' or directors' resolution or by contract. In addition, our director and officer indemnification agreements
with each of our directors and officers provide, among other things, for the indemnification to the fullest extent permitted or required
by Delaware law, provided that no indemnitee will be entitled to indemnification in connection with any claim initiated by the indemnitee
against us or our directors or officers unless we join or consent to the initiation of the claim, or the purchase and sale of securities
by the indemnitee in violation of Section 16(b) of the Exchange Act.
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Any repeal or modification of these
provisions approved by our stockholders will be prospective only and will not adversely affect any limitation on the liability of any
of our directors or officers existing as of the time of such repeal or modification.
We are also permitted to apply for
insurance on behalf of any director, officer, employee or other agent for liability arising out of his actions, whether or not the DGCL
would permit indemnification.
Anti-Takeover Effect of Delaware Law, Certain Charter and Bylaw Provisions
Our certificate of incorporation authorizes
the issuance of up to 200,000 shares of preferred stock and our Board of Directors is empowered, without stockholder approval, to issue
a new series of preferred stock with dividend, liquidation, conversion, voting or other rights which could adversely affect the voting
power or other rights of the holders of Common Stock. Such authority, together with certain provisions of Delaware law and of our certificate
of incorporation and bylaws, may have the effect of delaying, deterring or preventing a change in control of us, may discourage bids for
the Common Stock at a premium over the market price and may adversely affect the market price, and the voting and other rights of the
holders of the Common Stock.
Although we have no present intention
to issue any additional shares of our preferred stock, we may do so in the future. The board of directors of a Delaware corporation may
issue rights, options, warrants or other convertible securities, or rights entitling its holders to purchase, receive or acquire shares
or fractions of shares of the corporation or assets or debts or other obligations of the corporation, upon such terms as are determined
by the board of directors. Our Board of Directors is free, subject to their fiduciary duties to stockholders, to structure the issuance
or exercise of the rights in a manner which may exclude significant stockholders from being entitled to receive such rights or to exercise
such rights or in a way which may effectively prevent a takeover of the corporation by persons deemed hostile to management. Nothing contained
in our certificate of incorporation will prohibit our Board of Directors from using these types of rights in this manner.
Our current executive officer of the
Company holds approximately 72% of the voting power of our outstanding shares. This person has a controlling influence in determining
the outcome of any corporate transaction or other matters submitted to our stockholders for approval, including mergers, consolidations
and the sale of all or substantially all of our assets, election of directors, and other significant corporate actions. As such, our executive
officer has the power to prevent or cause a change in control; therefore, without their consent we could be prevented from entering into
transactions that could be beneficial to us. The interests of our executive officer may give rise to a conflict of interest with the Company
and the Company's shareholders.
We are subject to the provisions of Section 203 of the GCL,
an anti-takeover law. In general, Section 203 prohibits a publicly held Delaware corporation from engaging in a "business combination"
with an "interested stockholder" for a period of three years after the date of the transaction in which the person became
an interested stockholder, unless the business combination is approved in the following prescribed manner:
•
prior to the time of the transaction, the board of directors of the corporation approved
        either the business combination or the transaction which resulted in the stockholder becoming an interested stockholder;
•
upon completion of the transaction that resulted in the stockholder becoming an interested
        stockholder, the stockholder owned at least 85% of the voting stock of the corporation outstanding at the time the transaction commenced,
        excluding for purposes of determining the number of shares outstanding (1) shares owned by persons who are directors and also officers
        and (2) shares owned by employee stock plans in which employee participants do not have the right to determine confidentially whether
        shares held subject to the plan will be tendered in a tender or exchange offer; and
•
on or subsequent to the time of the transaction, the business combination is approved
        by the board and authorized at an annual or special meeting of stockholders, and not by written consent, by the affirmative vote of at
        least 66 2/3% of the outstanding voting stock which is not owned by the interested stockholder.
Generally, for purposes of Section 203, a "business
combination" includes a merger, asset or stock sale, or other transaction resulting in a financial benefit to the interested stockholder.
An "interested stockholder" is a person who, together with affiliates and associates, owns or, within three years prior to
the determination of interested stockholder status, owned 15% or more of a corporation's outstanding voting securities.
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SECURITY OWNERSHIP OF CERTAIN
BENEFICIAL OWNERS
The following table provides information
as of September 21, 2022 regarding beneficial ownership of our Common Stock by: (i) each person known to us who beneficially owns more
than five percent of our Common Stock; (ii) each of our directors; (iii) each of our executive officers; (iv) and all of our directors
and executive officers as a group.
The number of shares beneficially owned is determined under
rules promulgated by the SEC, and the information is not necessarily indicative of beneficial ownership for any other purpose. The shares
in the tables does not, however, constitute an admission that the named stockholder is a direct or indirect beneficial owner of those
shares.
As of September 21, 2022 we had
111,125,405 shares of Common Stock outstanding.
Name and Address of Beneficial Owner
Amount and Nature of
Beneficial Ownership
Percent of
Class
(1)
5% Stockholders:
Chomsky Group
16,819,250
15
%
(2)
Executive Officers:
Shimon Citron
80,729,883
72
%
(3)
David Dana
-
-
%
All directors and executive officers as a group (2 Persons)
80,729,883
72
%
(1)
Applicable percentage ownership is based on 112,125,439 shares
        of Common Stock outstanding including and assuming the full conversion of the Series A Preferred and the Series C Preferred. Beneficial
        ownership is determined in accordance with the rules of the SEC and generally includes voting or investment power with respect to securities.
        Shares of Common Stock that are currently exercisable or exercisable within 60 days of September 21, 2022 are deemed to be beneficially
        owned by the person holding such securities for the purpose of computing the percentage of ownership of such person, but are not treated
        as outstanding for the purpose of computing the percentage ownership of any other person.
(2)
Includes shared vote of 12,614,850 shares
        of Common Stock common beneficially held by Adler Chomsky Marketing Communication Ltd. and 4,204,382 shares of Common Stock beneficially
        held by Eyal Chomsky Holdings Ltd. Address: 50 Menachem Begin St., Tel Aviv 6777682.
(3)
Includes 32,292,193 shares of Common Stock beneficially owned by Mr. Citron's wife,
        Mrs. Sigalit Citron and 48,437,690 shares of Common Stock beneficially owned by Mr. Shimon Citron. Address: 19 Haim Bar-Lev St., Tel Aviv
        5265368.
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CERTAIN RELATIONSHIPS AND
RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE
Set forth below is a description of certain relationships and related person
transactions between us or our subsidiaries and our directors, executive officers or holders of more than 5% of our voting securities.
Transactions with Related Persons
During the period from March 22, (Inception) to December 31, 2020 and the year
end December 31,  2021, the founder of Manuka, Mr. Shimon Citron, a director and Chief Executive Officer of the Company, provided
the Company with several loans at an aggregate amount of $233 thousand as of June 30, 2022. The loans bear no interest and are linked
to the Israeli Consumer Prices Index. The repayment date has not been determined. We describe this more fully in Note 9 to the Company's
audited financial statements for the years ended December 31, 2021 and for the period from March 22, (Inception) to December 31, 2020.
Loan Agreements
During the period from March 22, (Inception) to December 31, 2020 and the
year end December 31, 2021, Mr. Shimon Citron, a director and Chief Executive Officer of the Company, provided Manuka Ltd. with several
loans at an aggregate amount of $239,000 as of December 31, 2021. The loans bear no interest and are linked to the Israeli Consumer Prices
Index ("CPI"). The repayment date has not been determined. The Company estimated the value of the benefit as the difference
between the interest rate stipulated in the contract and the interest rate commensurate with such loans expected in an arms-length transaction
(inclusive adjustment to the size of the loan and the fact that it is unsecured, which the Company's management considers being the best
estimate of the Company's interest rate close to the date of receiving loans from the shareholders). Accordingly, as a result of
the fact that the Mr. Citron's loan bears no interest and with no maturity date, the benefit is determined each year at the beginning
of the year, as the discount of the loans at the effective interest rate (determined above) determined to be approximately 8.85%. The
benefit for the period from March 22, (Inception) to December 31, 2020, and the year ended December 31, 2021 were US$ 2,065 and US$
12,741 respectively. We describe this more fully in Note 9 to the Company's audited financial statements for the years ended December
31, 2021 and the period from March 22, (Inception) to December 31, 2020.
Registration Rights Agreement
The Selling Stockholders described in this prospectus include registration of
80,729,871 shares of Common Stock of Mr. Shimon Citron and his wife, Mrs. Sigalit Citron (the "Director's Shares"). Mr. Shimon
Citron serves as our director and Chief Executive Officer.  The Director's Shares includes 32,292,193 shares of Common Stock 
beneficially owned by Mr. Citron's wife, Mrs. Sigalit Citron and 48,437690 shares of Common Stock  beneficially owned by Mr.
Shimon Citron.
Director Independence
As our Common Stock is currently quoted on the OTC Pink
Open Market, we are not subject to the rules of any national securities exchange which require that a majority of a listed Company's
directors and specified committees of the Board of Directors meet independence standards prescribed by such rules. Nonetheless, none of
the directors currently serving on the Board of Directors is an independent director within the meaning of NASDAQ Rule 5605(a)(2).
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DESCRIPTION OF SECURITIES
General
After the Closing of the Share Exchange, the Company's authorized capital stock consists of 51,200,000 shares of capital stock,
par value $0.01 per share, of which 51,000,000 shares are Common Stock, par value $0.01 per share and 200,000 shares are "blank
check" preferred stock, par value $0.01 per share, of which 1,000 are designated as Series A Convertible Preferred Stock (of which
453 have been issued) (the "Series A Preferred Stock"), 5,000 are designated as Series B Convertible Preferred Stock (of which
none are issued and outstanding) (the "Series B Preferred Stock"), 250 are designated as Series C Convertible Preferred Stock
(250 of which have been issued) (the "Series C Preferred Stock"), and 110,000 shares were designated as Series D Convertible
Preferred Stock (the "Series D Preferred Stock). Following the Share Exchange, the Company had 45,125,405 shares of Common Stock,
453 shares of Series A Preferred, 250 Series C Preferred, and 110,000 Series D Preferred issued and outstanding.
Description of Common Stock
Number of Authorized and
Outstanding Shares.
As of the date hereof the authorized capital stock consists
of 51,200,000 shares of capital stock, par value $0.01 per share. On July 25, 2022, the Board of Directors of Artemis Therapeutics, Inc.,
a Delaware corporation (the "Company"), approved an amendment to its Certificate of Incorporation to increase the Company's
authorized shares of common stock, $0.01 par value per share from 51,000,000 shares of Common Stock to 150,000,000 shares of Common Stock
(the "Amendment"), which will become effective on September 8, 2022. On July 27, 2022, stockholders holding a majority of
the Company's voting power approved the Amendment by written consent in lieu of a meeting, in accordance with the Delaware General
Corporation Law.
On September 8, 2022, we filed a Certificate of Amendment to our Certificate
of Incorporation Secretary of State of the State of Delaware, pursuant to which we increased the number of our authorized shares of common
stock from 51,000,000 to 150,000,000, The Board of Directors approved the amendment on July 25, 2022 and the holders of a majority of
the Company's outstanding common stock approved this amendment on July 27, 2022. As a result, the 110,000 shares of Series D Preferred
automatically converted into 66,000,000 shares of our Common Stock.
As of the date
hereof, there are 111,125,405 shares of our Common Stock issued and outstanding. All of the outstanding shares of Common Stock are fully
paid and non-assessable.
Voting Rights
.
The holders of our Common Stock are entitled to one vote for each share held on all matters submitted to a vote of the stockholders and
do not have any cumulative voting rights.
Dividends.
Holders
of our Common Stock are entitled to receive proportionally any dividends declared by our board of directors.
Liquidation.
In
the event of our liquidation or dissolution, holders of our Common Stock are entitled to share ratably in all assets remaining after payment
of all debts and other liabilities.
Rights and Preferences.
Holders of our Common Stock have no preemptive, subscription, redemption
or conversion rights.
Preferred Stock
The Company's
Amended Certificate of Incorporation authorizes the issuance of 200,000 shares of "Blank Check" preferred stock, par value
$0.01 per share, subject to any limitations prescribed by law, without further vote or action by the stockholders, to issue from time-to-time
shares of preferred stock in one or more series. Each such series of preferred stock shall have such number of shares, designations, preferences,
voting powers, qualifications, and special or relative rights or privileges as shall be determined by the Company's board of directors,
which may include, among others, dividend rights, voting rights, liquidation preferences, conversion rights and preemptive rights. There
are 1,000 shares of Series A Preferred Stock authorized and 453 of such shares outstanding held by 1 stockholder (convertible into 658,506
shares of Common Stock), 250 shares of Series C Preferred Stock authorized and 250 of such shares outstanding held by 1 stockholder (convertible
into 250,000 shares of Common Stock), and 110,000 shares of Series D Preferred authorized and 110,000 of such shares outstanding held
by 4 stockholders (convertible into 66,000,000 shares of Common Stock).
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Series A Preferred Stock
The Series A Certificate of Designation sets forth the rights,
preferences and privileges of the Series A Preferred. As provided in the Company's articles of incorporation. The following is a
summary of the rights, privileges and preferences of the Series A Preferred:
Number of Shares
.
The number of shares of Preferred designated as Series A Preferred Stock will be 1,000, of which 453 are issued and outstanding.
Conversion.
The Series A Preferred shall be convertible at the option of the holder, into Common Stock by dividing the Stated Value by the Conversion
Price. Each share of the Series A Preferred Stock has a par value of $0.01 per share and convertible into 1,453.65 shares of Common Stock,
with a conversion price subject to adjustments for stock dividends, splits, combinations and similar events as described in the form of
Series A Certificate of Designation.
Dividends.
The Series A Preferred is not entitled to receive any special dividend but shall be entitled to receive dividends as and when paid to
the holders of Common Stock of the Company on an as-converted basis.
Voting Rights.
Except as otherwise provided in the Series A Certificate of Designation or as otherwise required by law, the Series A Preferred shall
have no voting rights. However, as long as any shares of Series A Preferred are outstanding, the Company shall not, without the affirmative
vote of the holders of a majority of the then outstanding shares of Series A Preferred , (a) alter or change adversely the powers, preferences
or rights given to the Preferred Stock or alter or amend the Series A Certificate of Designation, (b) amend its certificate of incorporation
or other charter documents in any manner that adversely affects any rights of the holders of Series A Preferred, (c) increase the number
of authorized shares of Series A Preferred, or (d) enter into any agreement with respect to any of the foregoing.
Series C Preferred Stock
The Series C Certificate of Designation sets forth the rights,
preferences and privileges of the Series C Preferred Stock. As provided in the Company's articles of incorporation. The following
is a summary of the rights, privileges and preferences of the Series C Preferred:
Number of Shares
.
The number of shares of Preferred Stock designated as Series C Preferred will be 250, of which 250 are issued and outstanding.
Conversion.
The Series C Preferred will be convertible, at any time at the option of the holder thereof, except to the extent that such conversion
will result in such holder beneficially owning more than 4.99% of the number of shares of Common Stock outstanding immediately after giving
effect to the conversion, into shares of Common Stock determined by dividing the Stated Value of such share of Series C Preferred Stock
by the Conversion Price automatically on the date of the Company's implementation of the Approval (such date, the "Conversion
Date"). Each share of the Series C Preferred Stock has a par value of $0.01 per share and convertible into 1,000 shares of Common
Stock, with a conversion price subject to adjustments for stock dividends, splits, combinations and similar events as described in the
form of Series C Certificate of Designations.
Dividends.
The Series C Preferred is not entitled to receive any special dividend but shall be entitled to receive dividends as and when paid to
the holders of Common Stock of the Company on an as-converted basis.
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Voting Rights.
Except as otherwise provided in the Series C Certificate of Designation or as otherwise required by law, the Series C Preferred shall
have no voting rights. However, as long as any shares of Series C Preferred are outstanding, the Company shall not, without the affirmative
vote of the holders of a majority of the then outstanding shares of Series C Preferred, (a) alter or change adversely the powers, preferences
or rights given to the Preferred Stock or alter or amend the Series C Certificate of Designation, (b) authorize or create any class of
stock ranking as to dividends, redemption or distribution of assets upon a liquidation of the Company senior to, or otherwise pari passu
with, the Series C Preferred, (c) amend its certificate of incorporation or other charter documents in any manner that adversely affects
any rights of the holders of Series C Preferred, (d) increase the number of authorized shares of Series B Preferred, or (e) enter into
any agreement with respect to any of the foregoing.
Series D Preferred Stock
The Series D
Certificate of Designation sets forth the rights, preferences and privileges of the Series D Preferred Stock. As of September 8, 2022,
the Series D Preferred were deemed automatically converted into 66,000,000 shares of Common Stock. As provided in the Company's
articles of incorporation. The following is a summary of the rights, privileges and preferences of the Series D Preferred:
Number of Shares
. The number of shares of Preferred Stock designated as Series D  Preferred will be 110,000.
Automatic Conversion.
Each share of Series D Preferred Stock shall convert into that number of shares of Common Stock determined
by dividing the Stated Value of such share of Series D Preferred Stock by the Conversion Price automatically on the date of the Corporation's
implementation of Shareholder Approval (such date, the "
Conversion Date
").
To effect conversions of shares of Series D Preferred Stock, a holder shall not be required to surrender the certificate(s) representing
the shares of Series D Preferred Stock to the Company. Shares of Series D Preferred Stock converted into Common Stock or redeemed in accordance
with the terms hereof shall be cancelled and shall not be reissued. Each share of Series D Preferred Stock has a par value of $0.01 per
share and convertible into 600 shares of Common Stock, with a conversion price subject to adjustments for stock dividends, splits, combinations
and similar events as described in the form of Series D Preferred Stock Certificate of Designation.
Dividends.
Holders shall be entitled to receive, and the Corporation shall pay, dividends as and when paid to the holders of Common
Stock of the Corporation on an as-converted basis.
Voting Rights.
On any matter presented to the stockholders of the Company for their action or consideration at any meeting of stockholders
of the Company, each holder of outstanding shares of Series D  Preferred Stock shall be entitled to cast the number of votes equal
to the number of whole shares of Common Stock into which the shares of Series D  Preferred Stock held by such holder are convertible
as of the record date for determining stockholders entitled to vote on such matter. As long as any shares of Series D  Preferred
Stock are outstanding, the Company shall not, without the affirmative vote of the holders of a majority of the then outstanding shares
of the Series D  Preferred Stock, (a) alter or change adversely the powers, preferences or rights given to the Series D  Preferred
Stock or alter or amend this Certificate of Designation, (b) amend its certificate of incorporation or other charter documents in any
manner that adversely affects any rights of the holders, (c) increase the number of authorized shares of Series D  Preferred Stock,
or (d) enter into any agreement with respect to any of the foregoing.
Transfer Agent
. Shares of Common Stock are registered at the transfer agent and are transferable at such office by the registered
holder (or duly authorized attorney) upon surrender of the Common Stock certificate, properly endorsed, or other evidence satisfactory
to the transfer agent with respect to shares not represented by a certificate. No transfer shall be registered unless the Company is satisfied
that such transfer will not result in a violation of any applicable federal or state securities laws. Our transfer agent is Pacific Stock
Transfer. Their address is 6725 Via Austin Pkwy, Suite 300, Las Vegas, NV 89119. Their website is
www.pacificstocktransfer.com
.
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SELLING STOCKHOLDERS
This prospectus relates to the sale, from time to time, by the Selling Stockholders
identified in this prospectus of up to 16,232,246 shares of Company's Common Stock, consisting of: (i) 2,936,311 shares of Common
Stock issued to certain stockholders in connection with several debt forgiveness agreements with the Company in consideration of a debt
forgiveness; (ii) 780,934 shares of Common Stock issued to certain stockholder in connection with an option exchange agreement; (iii)
2,642,802 shares of Common Stock issued to certain stockholders in connection with several warrant exchange agreements; and (iv) 7,629,690
shares of Common Stock of certain stockholders.
On March 6, 2022, we signed a Share Exchange Agreement,
as amended, with Manuka, pursuant to which Manuka became our wholly owned subsidiary. Following the Closing Date, we adopted the business
of Manuka. Pursuant to the terms of the Share Exchange Agreement, we acquired all of the Manuka Shares from Manuka's shareholders
in exchange for an aggregate amount of 33,791,641 shares of our Common Stock of  and 110,000 shares of our Series D Preferred stock
(convertible into 66,000,000 shares of our Common Stock), such that Manuka's shareholders held, immediately following the closing,
eighty-nine percent (89%) of our issued and outstanding share capital (including and assuming the full conversion of the Series D Preferred
stock).
In addition, on June 30, 2022, we entered into various debt
forgiveness agreements with various existing stockholders, including Tonak Ltd. (formerly our largest shareholder), for the forgiveness
of an aggregate of $306,117 in outstanding debt in exchange for the issuance of 3,031,567 shares of our Common Stock. On June 30, 2022,
we entered into various warrant exchange agreements for the exchange of certain warrants to purchase shares of our Common Stock, originally
issued in October 2017, in exchange for an aggregate of 2,342,802 shares of our Common Stock. On June 30, 2022, we entered into several
debt forgiveness agreement and warrant exchange agreements, including: (i) a debt forgiveness agreement with Cutter Mill Capital LLC,
pursuant to which we agreed to issue 894,169 shares of our Common Stock. We also agreed to register all such shares of Common Stock issued
to Cutter Mill Capital, , within the earlier of 60 days following the closing date of the Share Exchange Agreement (provided, however
that in the event we have not cleared comments with the SEC with respect to this filing relating to the transactions contemplated by the
Share Exchange Agreement, such date shall be 90 days following the date if the agreement) and the date that we file its next registration
statement, and agreed to obtain effectiveness within 90 days (or 120 days in the event of a full review by the SEC); (ii) a debt forgiveness
agreement with Tonak Ltd., pursuant to which we agreed to issue 1,573,582 shares of our Common Stock; (iii) a debt forgiveness agreement
with Hadasit Medical Research Services and Development Ltd., pursuant to which we agreed to issue 95,256 shares of our Common Stock; (iv)
warrant exchange agreements with Globis Capital Partners, LP and Globis International Investments LLC, pursuant to which we agreed to
issue 1,585,682 and 616,654 shares of our Common Stock, respectively; (v) warrant exchange agreements with Brian M. Culley and Amiad Solomon,
pursuant to which we agreed to issue to each 220,233 shares of our Common Stock; and (vi) an option exchange agreement with Chanan Morris,
pursuant to which we agreed to issue to each 780,934 shares of our Common Stock.
We are registering the shares hereby to satisfy registration
rights we have granted to the Selling Stockholders. All of the Resale Shares, when sold, will be sold by these Selling Stockholders. The
Selling Stockholders identified in the table below may offer all or part of the Resale Shares from time to time. However, the Selling
Stockholder is under no obligation to sell all or any portion of such shares nor is the Selling Stockholder obligated to sell any Resale
Shares immediately upon effectiveness of this prospectus.
The term "Selling
Stockholders(s)"
also includes any transferees, pledgees, donees, or other successors in interest to the Selling Stockholders named in the table below. Other
than the relationships described herein, to our knowledge, none of the Selling Stockholders are employees or suppliers of ours or our
affiliates. Within the past three years, other than the relationships described herein, none of the Selling Stockholders has held a position
as an officer or director of ours, nor has any Selling Stockholder had any material relationship of any kind with us or any of our affiliates,
except that certain Selling Stockholders acquired shares of our Common Stock. All information with respect to share ownership has been
furnished by the Selling Stockholders, unless otherwise noted. The shares being offered are being registered to permit public secondary
trading of such shares and each Selling Stockholder may offer all or part of the shares it owns for resale from time to time pursuant
to this prospectus. In addition, other than the relationships described below, none of the Selling Stockholders has any family relationships
with our officers, directors or controlling stockholders.
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Beneficial ownership is determined in accordance with Rule 13d-3(d) promulgated
by the SEC under the Securities Exchange Act of 1934, as amended, and includes Common Stocks with respect to which the Selling Stockholders
has voting and investment power. The table below lists the Selling Stockholders and other information regarding the beneficial ownership
of the shares of Common Stock by each of the Selling Stockholder. The second column lists the number of shares of Common Stock beneficially
owned by each Selling Stockholder based on their ownership of Common Stock as of September 21, 2022.
The third column
lists the maximum shares of Common Stock being offered by this prospectus by the Selling Stockholders. The number of shares of Common
Stock that may actually be sold by the Selling Stockholders may be fewer than the number of shares of Common Stock being offered by this
prospectus
In accordance with the terms of the registration rights of the Selling Stockholders,
this prospectus generally covers the resale of at least 16,232,246 shares of Common Stock issued to the Selling Stockholders. The fourth
column assumes the sale of all of the shares of Common Stock offered by the Selling Stockholders pursuant to this prospectus. The notes
below the table lists the Selling Stockholders and other information regarding the beneficial ownership of the Common Stocks held by them.
The Selling Stockholders may sell all, some or none of their
shares in this offering. See "
Plan of Distribution
."
Name of Selling Stockholders
Number of
Common
Stock
Owned Prior to
Offering
Maximum
Number of
Common
Stock to be
Offered
Pursuant
to this
Prospectus
Number of Common
Stock Owned
Immediately After
Sale of
Maximum Number of
Common Stock in this
Offering
Number
(1)
Percent
(2)
Number
Percent
Number
(3)
Percent
(2)
Nadav Kidron
(4)
4,406,636
3.93
%
4,406,636
3.93
%
-
-
Harmony (H.A) Investments Ltd.
(5)
2,711,069
2.42
%
2,711,069
2.42
%
-
-
Shimon Citron
(6)
48,437,690
72
%
1,000,000
*
%
47,437,690
71
%
Sigalit Citron
(7)
32,292,193
72
%
1,000,000
*
%
31,292,193
71
%
Cutter Mill Capital LLC
(8)
1,871,006
1.67
%
1,871,006
1.67
%
-
-
Globis Capital Partners, LP
(9)
1,585,682
-
*
1,585,682
*
1,585,682
-
Chanan Morris
(10)
780,934
-
*
780,934
*
780,934
-
Globis International Investments LLC
(11)
616,654
-
*
616,654
*
616,654
-
Adler Chomsky Marketing Communications Ltd.
(12)
12,614,868
15
%
500,000
12,114,868
14
%
Eyal Chomsky Holdings Ltd.
(13)
4,204,382
15
%
500,000
3,704,382
14
%
Zavit Holding
(14)
385,461
*
385,461
*
385,461
-
Israel Alfassi
(15)
278,460
*
278,460
*
278,460
-
Brian M. Culley
(16)
220,233
*
220,233
*
220,233
-
Amiad Solomon
(17)
220,233
*
220,233
*
220,233
-
ARZ Chemicals International Trade Ltd.
(18)
155,878
*
155,878
*
155,878
-
Total
110,781,379
-
16,232,246
94,549,133
-
* less than 1%.
S
- 46
(1)
Beneficial ownership is determined in accordance with SEC rules and generally includes voting or investment
        power with respect to securities.
(2)
Assumes the full conversion of the Series A Preferred Stock and the Series C Preferred Stock.
(3)
Assumes the sale of all shares being offered pursuant to this prospectus.
(4)
Consists of 2,833,054 shares of Common Stock and 1,573,582 shares of Common Stock issued
        in connection with a debt forgiveness agreement. Address: 2 Elza St. Jerusalem, Israel.
(5)
Includes 468,560 shares of Common Stock issued in connection with a debt forgiveness
        agreement with the Company and 2,242,509 shares of Common Stock issued in connection with the Share Exchange Agreement, as amended, entered
        into by the selling stockholder. Address: 1 Haharuv St., Ramat Hasharon 4725343, Israel.
(6)
Beneficial ownership calculation includes Mr. Citron's wife, Mrs. Sigalit Citron.
        Address: 19 Haim Bar-Lev St., Tel Aviv 5265368.
(7)
Beneficial ownership calculation includes Mrs. Citron's husband, Shimon Citron.
        Address: 19 Haim Bar-Lev St., Tel Aviv 5265368.
(8)
Consists of 68,331 shares of Common Stock and 894,169 shares of Common Stock issued
        in connection with a debt forgiveness agreement, entered into by the selling stockholder and includes 658,506 shares of Common Stock issuable
        upon the conversion of 453 shares of our Series A Preferred Stock and 250,000 shares of Common Stock issuable upon the conversion of 250
        of our shares of Series C Preferred Stock. The percentage assumes full conversion of our Series A Preferred stock and our Series C Preferred
        stock. Michael Vasinkevich, an Authorized Signatory of Cutter Mill Capital LLC, has voting and dispositive power over our shares held
        by the selling stockholder. Address: 430 Park Avenue, 3rd Fl., New York, NY 10022.
(9)
Includes 1,585,682 shares of Common Stock issued in connection with a warrant exchange
        agreement, entered into by the selling stockholder. Paul Packer, a Managing Member of Globis Capital Partners, LP, has voting and dispositive
        power over our shares held by the selling stockholder. Address: 7100 W. Camino Real- Suite 302-48, Boca Raton, FL 33433.
(10)
Consists of 780,934 shares of Common Stock issued in connection with an option exchange
        agreement, entered into by the selling stockholder. Address: 30 Pitum Haktoret 3, Efrat, Israel 9045830.
(11)
Includes 616,654 shares of Common Stock issued in connection with a warrant exchange agreement, entered
        into by the selling stockholder. Paul Packer, a Managing Member of Globis International Investments LLC, has voting and dispositive power
        over our shares held by the selling stockholder. Address: 7100 W. Camino Real- Suite 302-48, Boca Raton, FL 33433.
(12)
Beneficial ownership calculation includes shared vote beneficially held by Eyal Chomsky Holdings Ltd. Address:
        50 Menachem Begin St., Tel Aviv 6777682.
(13)
Beneficial ownership calculation includes shared vote beneficially held by Adler Chomsky Marketing Communications
        Ltd. Address: 50 Menachem Begin St., Tel Aviv 6777682.
(14)
Consists of 385,461 shares of Common Stock. Amiad Solomon, a CEO and Owner of Zavit Holding, has voting
        and dispositive power over our shares held by the selling stockholder. Address: 14 Hameyasdim St., Kfar Adomim, Israel.
(15)
Consists of 278,460 shares of Common Stock. Address: 73 Weizman St., Tel-Aviv, Israel 6215518.
(16)
Consists of 220,233 shares of Common Stock issued in connection with a warrant exchange agreement, entered
        into by the selling stockholder. Address: 2153 Whisper Wind Lane, Encinitas, CA 92024.
(17)
Includes 220,233 issued in connection with a warrant exchange agreement, entered into by the selling stockholder.
        Address: 14 Hameyasdim St., Kfar Adomim, Israel.
(18)
Consists of 155,878 shares of Common Stock. Address: 27 Hareut St. Netanya, Israel 4256532.
We may require the Selling Stockholders to suspend the sales
of the Common Stock offered by this prospectus upon the occurrence of any event that makes any statement in this prospectus or the related
registration statement untrue in any material respect or that requires the changing of statements in these documents in order to make
statements in those documents not misleading.
Information concerning additional selling
stockholders not identified in this prospectus will be set forth in prospectus supplements from time to time, if and as required. Information
concerning the Selling Stockholders may change from time to time and any changed information will be set forth in prospectus supplements
if and when necessary.
S
- 47
PLAN OF DISTRIBUTION
We are registering the securities issued to the Selling
Stockholders to permit the resale of these securities by the holders thereof from time to time after the date of this prospectus, pursuant
to the provisions of the Registration Rights Agreement. As used in this Prospectus, "Selling Stockholders" includes donees,
pledgees, transferees or other successors-in-interest selling shares received after the date of this prospectus from a selling stockholder
as a gift, pledge, partnership distribution or other permitted transfer.
We will not receive any of the proceeds from the sale by
the Selling Stockholders of the securities. We will bear all fees and expenses incident to our obligation to register the securities.
The Selling Stockholders may sell all or a portion of the
securities beneficially owned by them and offered hereby from time to time directly or through one or more underwriters, broker-dealers
or agents. If the securities are sold through underwriters or broker-dealers, the Selling Stockholders will be responsible for underwriting
discounts or commissions or agent's commissions. As of the date of this prospectus, our Common Stock is subject to quotation on
the OTC Pink Open Market operated by the OTC Markets Group, Inc. The Selling Stockholders may offer, sell or distribute all or a portion
of the shares of Common Stock registered hereby publicly or through private transactions at prevailing market prices or at negotiated
prices. The selling Stockholders may be deemed to be "underwriters" within the meaning of the Securities Act. There are no
underwriting commissions involved in this offering. We have agreed to pay all the costs and expenses of this offering. Selling Stockholders
will pay no offering expenses, but all selling and other expenses incurred by the selling Stockholders will be paid by the selling Stockholders.
The Selling Stockholders may sell their respective shares of Common Stock, from time to time, at prevailing market prices at the time
of the sale, at varying prices determined at the time of sale, or at negotiated prices. These sales may be effected in transactions, which
may involve crosses or block transactions. The Selling Stockholders may use any one or more of the following methods when selling shares:
●
ordinary brokerage transactions and transactions in which the broker-dealer solicits purchasers;
●
block trades in which the broker-dealer will attempt to sell the securities as agent but may position and
        resell a portion of the block as principal to facilitate the transaction;
●
purchases by a broker-dealer as principal and resale by the broker-dealer for its account;
●
an exchange distribution in accordance with the rules of the applicable exchange;
●
privately negotiated transactions;
●
settlement of short sales entered into after the effective date of the registration statement of which
        this prospectus is a part;
●
broker-dealers may agree with the Selling Stockholders to sell a specified number of such securities at
        a stipulated price per share;
●
through the writing or settlement of options or other hedging transactions, whether such options are listed
        on an options exchange or otherwise;
●
a combination of any such methods of sale; and
●
any other method permitted pursuant to applicable law.
Broker-dealers engaged by the Selling Stockholders may arrange
for other broker-dealers to participate in sales. If the Selling Stockholders effect such transactions by selling securities to or through
underwriters, broker-dealers or agents, such underwriters, broker-dealers or agents may receive commissions in the form of discounts,
concessions or commissions from the Selling Stockholders or commissions from purchasers of the securities for whom they may act as agent
or to whom they may sell as principal. Such commissions will be in amounts to be negotiated, but, except as set forth in a supplement
to this Prospectus, in the case of an agency transaction will not be in excess of a customary brokerage commission in compliance with
FINRA Rule 2121; and in the case of a principal transaction a markup or markdown in compliance with FINRA Rule 2121.01.
S
- 48
In connection with sales of the securities or otherwise,
the Selling Stockholders may enter into hedging transactions with broker-dealers or other financial institutions, which may in turn engage
in short sales of the securities in the course of hedging in positions they assume. The Selling Stockholders may also sell securities
short and if such short sale shall take place after the date that this Registration Statement is declared effective by the Commission,
the Selling Stockholders may deliver securities covered by this prospectus to close out short positions and to return borrowed shares
in connection with such short sales. The Selling Stockholders may also loan or pledge securities to broker-dealers that in turn may sell
such shares, to the extent permitted by applicable law. The Selling Stockholders may also enter into option or other transactions with
broker-dealers or other financial institutions or the creation of one or more derivative securities which require the delivery to such
broker-dealer or other financial institution of shares offered by this prospectus, which shares such broker-dealer or other financial
institution may resell pursuant to this prospectus (as supplemented or amended to reflect such transaction). Notwithstanding the foregoing,
the Selling Stockholders have been advised that they may not use shares registered on this registration statement to cover short sales
of our Common Stock made prior to the date the registration statement, of which this prospectus forms a part, has been declared effective
by the SEC.
The Selling Stockholders may, from time to time, pledge
or grant a security interest in some or all of the securities owned by them and, if they default in the performance of their secured obligations,
the pledgees or secured parties may offer and sell the securities from time to time pursuant to this prospectus or any amendment to this
prospectus under Rule 424(b)(3) or other applicable provision of the Act, amending, if necessary, the list of Selling Stockholders to
include the pledgee, transferee or other successors in interest as Selling Stockholders under this prospectus. The Selling Stockholders
also may transfer and donate the securities in other circumstances in which case the transferees, donees, pledgees or other successors
in interest will be the selling beneficial owners for purposes of this prospectus.
The Selling Stockholders and any broker-dealer or agents
participating in the distribution of the securities may be deemed to be "underwriters" within the meaning of Section 2(11)
of the Act in connection with such sales. In such event, any commissions paid, or any discounts or concessions allowed to, any such broker-dealer
or agent and any profit on the resale of the shares purchased by them may be deemed to be underwriting commissions or discounts under
the Act. Selling Stockholders who are "underwriters" within the meaning of Section 2(11) of the Act will be subject to the
applicable prospectus delivery requirements of the Act including Rule 172 thereunder and may be subject to certain statutory liabilities
of, including but not limited to, Sections 11, 12 and 17 of the Act and Rule 10b-5 under the Exchange Act.
Each Selling Stockholder has informed the Company that it
is not a registered broker-dealer and does not have any written or oral agreement or understanding, directly or indirectly, with any person
to distribute the securities. Upon the Company being notified in writing by a selling stockholder that any material arrangement has been
entered into with a broker-dealer for the sale of common stock through a block trade, special offering, exchange distribution or secondary
distribution or a purchase by a broker or dealer, a supplement to this prospectus will be filed, if required, pursuant to Rule 424(b)
under the Act, disclosing (i) the name of each such selling stockholder and of the participating broker-dealer(s), (ii) the number of
shares involved, (iii) the price at which such the securities were sold, (iv) the commissions paid or discounts or concessions allowed
to such broker-dealer(s), where applicable, (v) that such broker-dealer(s) did not conduct any investigation to verify the information
set out or incorporated by reference in this prospectus, and (vi) other facts material to the transaction.
Under the securities laws of some states, the securities
may be sold in such states only through registered or licensed brokers or dealers. In addition, in some states the securities may not
be sold unless such shares have been registered or qualified for sale in such state or an exemption from registration or qualification
is available and is complied with. Subject to the terms of the debt forgiveness agreements between the Company and the Selling Stockholders,
the Company has no obligation to qualify the resale of any shares in any particular state.
There can be no assurance that any Selling Stockholder will
sell any or all of the securities registered pursuant to the shelf registration statement, of which this prospectus forms a part.
Each Selling Stockholder and any other person participating
in such distribution will be subject to applicable provisions of the Exchange Act and the rules and regulations thereunder, including,
without limitation, to the extent applicable, Regulation M of the Exchange Act, which may limit the timing of purchases and sales of any
of the securities by the selling stockholder and any other participating person. To the extent applicable, Regulation M may also restrict
the ability of any person engaged in the distribution of the securities to engage in market-making activities with respect to the shares
of Common Stock. All of the foregoing may affect the marketability of the securities and the ability of any person or entity to engage
in market-making activities with respect to the shares of Common Stock.
We will pay all expenses of the registration of the securities
pursuant to the registration rights agreement, including, without limitation, SEC filing fees and expenses of initial compliance with
state securities or "blue sky" laws; provided, however, that each Selling Stockholder will pay all underwriting discounts
and selling commissions, if any and any related legal expenses incurred by it.
We agreed to keep this prospectus effective until all of
the shares have been sold pursuant to this prospectus or Rule 144 under the Act or any other rule of similar effect. The resale shares
will be sold only through registered or licensed brokers or dealers if required under applicable state securities laws. In addition, in
certain states, the resale shares may not be sold unless they have been registered or qualified for sale in the applicable state or an
exemption from the registration or qualification requirement is available and is complied with.
S
- 49
SHARES ELIGIBLE FOR FUTURE
SALE
Sale of Restricted Securities
Upon consummation of this offering, we will have 94,549,133 shares of our Common
Stock outstanding (assuming the sale of all shares being offered pursuant to this prospectus). Of these shares, all shares sold in this
offering will be freely tradable without further restriction or registration under the Securities Act, except that any shares purchased
by our affiliates may generally only be sold in compliance with Rule 144, which is described below. Of the remaining outstanding shares,
77,232,049shares will be deemed "restricted securities" under the Securities Act.
Lock-up Arrangements and Registration
Rights
There are no current lock-up agreements of certain of our
officers, our directors and the selling stockholders.
However, certain stockholders will have the right, subject
to certain conditions, to require us to register the sale of their shares of our Common Stock under federal securities laws. See "Certain
Relationships and Related Party Transactions — Registration Rights Agreement." There will not be any maximum cash
penalties or additional penalties resulting from delays in registering our Common Stock associated with such registration rights. If these
stockholders exercise this right, our other existing stockholders may require us to register their registrable securities.
Following the lock-up periods described above, all of the
shares of our Common Stock that are restricted securities or are held by our affiliates as of the date of this prospectus will be eligible
for sale in the public market in compliance with Rule 144 under the Securities Act.
Rule 144
The shares of our Common Stock sold in this offering will
be freely transferable without restriction or further registration under the Securities Act, except that any shares of our Common Stock
held by an "affiliate" of ours may not be resold publicly except in compliance with the registration requirements of the Securities
Act or under an exemption under Rule 144 or otherwise. Rule 144 permits our Common Stock that has been acquired by a person
who is an affiliate of ours, or has been an affiliate of ours within the past three months, to be sold into the market in an amount
that does not exceed, during any three-month period, the greater of:
●
one percent of the total number of shares of our Common Stock outstanding; or
●
the average weekly reported trading volume of our Common Stock for the four calendar
        weeks prior to the sale
​
Such sales are also subject to specific manner of sale provisions,
a six-month holding
period requirement, notice requirements and the availability
of current public information about us.
Shares of our Common Stock that are not subject to lock-up arrangements described
above will be eligible for sale under Rule 144 immediately upon the closing.
Rule 144 also provides that a person who is not deemed
to have been an affiliate of ours at any time during the three months preceding a sale, and who has for at least six months
beneficially owned shares of our Common Stock that are restricted securities, will be entitled to freely sell such shares of our Common
Stock subject only to the availability of current public information regarding us. A person who is not deemed to have been an affiliate
of ours at any time during the three months preceding a sale, and who has beneficially owned for at least one year shares of our
Common Stock that are restricted securities, will be entitled to freely sell such shares of our Common Stock under Rule 144 without
regard to the current public information requirements of Rule 144.
Rule 701
Rule 701 generally allows a stockholder who purchased
shares of our capital stock pursuant to a written compensatory plan or contract and who is not deemed to have been an affiliate of our
company during the immediately preceding 90 days to sell these shares in reliance upon Rule 144, but without being required
to comply with the public information,
holding period, volume limitation or notice
provisions of Rule 144. Rule 701 also permits affiliates of our company to sell their Rule 701 shares under Rule 144
without complying with the holding period requirements of Rule 144. All holders of Rule 701 shares, however, are required to
wait until 90 days after the date of this prospectus before selling those shares pursuant to Rule 701.
S
- 50
LEGAL MATTERS
Sullivan & Worcester LLP, New Yolk, New Yolk, passed upon the validity of the shares
of Common Stock that may be offered hereby.
S
- 51
EXPERTS
The financial statements of Artemis Therapeutics,
Inc. as of December 31, 2021 and December 31, 2020 and for the year ended December 31, 2021 and the period from March 22, (inception)
to December 31, 2020 included in this prospectus, have been audited by Brightman Almagor Zohar & Co., Certified Public Accountants,
a firm in the Deloitte Global Network, an independent registered public accounting firm, as stated in their report. Such financial statements
are included in reliance upon the report of such firm given their authority as experts in accounting and auditing.
S
- 52
WHERE
YOU CAN FIND MORE INFORMATION
We have filed with the SEC a registration statement on Form
S-1 under the Securities Act with respect to the shares of our Common Stock offered by this prospectus. For purposes of this section,
the term registration statement means the original registration statement and any and all amendments including the schedules and exhibits
to the original registration statement or any amendment. This prospectus, filed as part of the registration statement, does not contain
all of the information set forth in the registration statement or the exhibits and schedules thereto as permitted by the rules and regulations
of the SEC. For further information about us and our Common Stock, you should refer to the registration statement, including the exhibits.
This prospectus summarizes provisions that we consider material of certain contracts and other documents to which we refer you. Because
the summaries may not contain all of the information that you may find important, you should review the full text of those documents.
This registration statement, including its exhibits and
schedules, will be filed with the SEC. The SEC maintains a website at (http://www.sec.gov) from which interested persons can electronically
access the registration statement, including the exhibits and schedules to the registration statement. We intend to furnish our stockholders
with annual reports containing financial statements audited by our independent auditors.
We are subject to the information and reporting requirements
of the Exchange Act and will file annual, quarterly and current reports, proxy statements and other information with the SEC. You can
request copies of these documents, for a copying fee, by writing to the SEC. We intend to furnish our stockholders with annual reports
containing financial statements audited by our independent auditors. You may request a copy of documents filed with or furnished to the
SEC by us, at no cost, by writing to Artemis Therapeutics, Inc., 3 Eliezer Vardinon St., Petach Tikva, 4959507, Israel. Attn: Shimon Citron,
Chief Executive Officer. Our principal executive office is located at 3 Eliezer Vardinon St., Petach Tikva, 4959507, Israel.
If hard copies of the materials are requested, we will send
only one Information Statement and other corporate mailings to stockholders who share a single address unless we received contrary instructions
from any stockholder at that address. This practice, known as "householding," is designed to reduce our printing and postage
costs. However, the Company will deliver promptly upon written or oral request a separate copy of the Information Statement to a stockholder
at a shared address to which a single copy of the Information Statement was delivered. You may make such a written or oral request by
(a) sending a written notification stating (i) your name, (ii) your shared address and (iii) the address to which the Company should direct
the additional copy of the Information Statement, to the Company at 3 Eliezer Vardinon St., Petach Tikva, 4959507, Israel, Attn: Shimon
Citron, Chief Executive Officer.
If multiple stockholders sharing an address have received
one copy of this Information Statement or any other corporate mailing and would prefer the Company to mail each Stockholder a separate
copy of future mailings, you may mail notification to, or call the Company at, its principal executive offices. Additionally, if current
stockholders with a shared address received multiple copies of this Information Statement or other corporate mailings and would prefer
the Company to mail one copy of future mailings to stockholders at the shared address, notification of such request may also be made by
mail or telephone to the Company's principal executive offices.
We have not authorized anyone to give you any information
or to make any representations about us or the transactions we discuss in this prospectus other than those contained in this prospectus.
If you are given any information or representations about these matters that is not discussed in this prospectus, you must not rely on
that information. This prospectus is not an offer to sell or a solicitation of an offer to buy securities anywhere or to anyone where
or to whom we are not permitted to offer or sell securities under applicable law.
S
- 53
ARTEMIS
THERAPEUTICS, INC.
INTERIM
UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS AS OF
June
30, 2022
IN THOUSANDS U.S. DOLLARS
INDEX
Page
Consolidated
        Balance Sheets
2
Consolidated
        Statements of Operations
3
Statements
        of Changes in Stockholders' Equity
4-6
Consolidated
        Statements of Cash Flows
7
Notes
        to Financial Statements
8-12
ARTEMIS
THERAPEUTICS,
INC.
INTERIM
CONDENSED CONSOLIDATED BALANCE SHEETS
UNAUDITED
IN
THOUSANDS U.S. DOLLARS
June
        30
December 31
Note
2
        0 2 2
2
        0 2 1
$
$
ASSETS
CURRENT
        ASSETS:
Cash and
        cash equivalents
149
471
Trade receivables
45
-
Other receivables
14
20
Inventory
3
66
74
Total
        current assets
274
565
NON-CURRENT
        ASSETS:
Property
        and equipment, net
48
37
Operating
        lease right-of-use assets
4
47
55
Intangible
        assets, net
37
32
Total
        long-term assets
132
124
TOTAL
        ASSETS
406
689
LIABILITIES
        AND STOCKHOLDERS' EQUITY (DEFICIENCY)
CURRENT
        LIABILITIES:
Short-term
        credit
86
97
Trade account
        payables
76
42
Short-term
        operating lease liabilities
4
18
19
Other
        account payables
202
102
Total
        current liabilities
382
260
NON-CURRENT
        LIABILITIES:
Long-term
        loans from a major stockholder
6
233
239
Long-term
        operating lease liabilities
6
25
38
Other liabilities
36
32
Total long-term
        liabilities
294
309
Total
        liabilities
676
569
STOCKHOLDERS'
        EQUITY (DEFICIENCY):
Common
        stock, $
0.01
par value - authorized:
51,000,000
;
        issued and outstanding:
45,125,405
as of June 30, 2022 and
31,549,132
as of December 31, 2021
5
451
315
Series
        A Convertible Preferred stock, $
0.01
par value - Authorized:
1,000
shares; issued and outstanding:
453
shares as of June 30, 2022 and
no
shares as of December 31, 2021
-
-
Series
        C Convertible Preferred stock, $
0.01
par value - Authorized:
250
shares; issued and outstanding:
250
shares as of June 30, 2022 and
no
shares as of December 31, 2021
-
-
Series
        D Convertible Preferred stock, $
0.01
par value - Authorized:
110,000
shares; issued and outstanding:
110,000
shares as of June 30, 2022 and December 31, 2021
1
1
Capital
        reserve from transaction with
a major stockholder
25
15
Additional
        paid in capital
55
186
Accumulated
        deficit
(
802
)
(
397
)
Total
        stockholders' deficiency
(
270
)
120
Total
        liabilities and stockholders' equity (deficiency)
406
689
The
accompanying notes are an integral part of the financial statements.
2
ARTEMIS
THERAPEUTICS,
INC.
INTERIM CONDENSED CONSOLIDATED STATEMENTS OF
COMPREHENSIVE
LOSS
UNAUDITED
IN
THOUSANDS U.S. DOLLARS
Six
        Months ended
June 30
Three
        Months ended
June 30
2
        0 2 2
2
        0 2 1
2
        0 2 2
2
        0 2 1
$
$
$
$
Revenues
78
4
61
4
Costs of revenues
21
1
16
1
-
-
Gross
        profit
57
3
45
3
Operating expenses
Sales and marketing
196
18
87
8
General and administrative
280
55
178
35
Total
        operating expenses
476
73
265
43
Operating
        loss
(
419
)
(
70
)
(
220
)
(
40
)
Financial expenses (expenses)/
        Income, net
14
(
9
)
19
(
6
)
Net
        Loss and Total Comprehensive Loss
(
405
)
(
79
)
(
201
)
(
46
)
Loss
        per share:
Basic and diluted net
        loss per common stock
(
0.0041
)
(
0.0010
)
(
0.0021
)
(
0.0006
)
Weighted average number of shares
        of Common Stock used in calculation of net loss per common stock:
31,624,556
26,109,483
31,699,979
26,109,483
The
accompanying notes are an integral part of the financial statements.
3
ARTEMIS
THERAPEUTICS, INC.
Interim
Condensed Statements of Stockholders'
Equity (Unaudited)
IN
THOUSANDS U.S. dollars
Shares
        of
Common
        Stock
Preferred Stock A
Preferred Stock C
Preferred Stock D
Capital
        reserve from transaction with related parties
Additional
        Paid in Capital
Accumulated
        deficiency
Total
*
Number
$
Number
$
Number
$
Number
$
$
$
$
$
Balance
        as of December 31, 2020
26,109,483
261
91,034
1
2
(
261
)
(
68
)
(
65
)
Transactions
        with stockholders (Note 6)
4
4
Net
        loss
(
79
)
(
79
)
Balance
        as of June 30, 2021
26,109,483
261
91,034
1
6
(
261
)
(
147
)
(
140
)
Balance
        as of March 31, 2021
26,109,483
261
91,034
1
4
(
261
)
(
101
)
(
96
)
Transactions
        with stockholders (Note 6)
-
-
2
-
2
Net
        loss
-
-
(
46
)
(
46
)
Balance
        as of June 30, 2021
26,109,483
261
91,034
1
6
(
261
)
(
147
)
(
140
)
*
Number of shares has been retroactively adjusted based on the equivalent number of shares received
                    by the accounting acquirer in the reverse recapitalization transaction (refer to Note 1).
The
                    accompanying notes are an integral part of the financial statements.
4
ARTEMIS
                    THERAPEUTICS, INC.
Interim
                    Condensed Statements of Stockholders' Equity (Unaudited)
IN
                    THOUSANDS U.S. dollars
Shares
        of
Common
        Stock
Preferred Stock A
Preferred Stock C
Preferred Stock D
Capital
        reserve from transaction with related parties
Additional
        Paid in Capital
Accumulated
        deficiency
Total
Number
$
Number
$
Number
$
Number
$
$
$
$
$
*
Balance
        as of December 31, 2021
31,549,132
315
110,000
1
15
186
(
397
)
120
Stock
        based compensation on stock options granted to a service provider
2,242,509
23
42
65
Effect of
        reverse recapitalization transaction
11,333,764
113
453
-
250
-
(
173
)
(
60
)
Transactions
        with stockholders (Note 6)
10
10
Net
        Loss
(
405
)
(
405
)
Balance
        as of June 30, 2022
45,125,405
451
453
-
250
-
110,000
1
25
55
(
802
)
(
270
)
*Number
of shares has been retroactively adjusted based on the equivalent number of shares received by the accounting acquirer in the reverse
recapitalization transaction (refer to Note 1).
The
accompanying notes are an integral part of the financial statements.
5
ARTEMIS
THERAPEUTICS, INC.
Interim
Condensed Statements of Stockholders' Equity (Unaudited)
IN
THOUSANDS U.S. dollars
Shares
        of
Common
        Stock
Preferred Stock A
Preferred Stock C
Preferred Stock D
Capital
        reserve from transaction with related parties
Additional
        Paid in Capital
Accumulated
        deficiency
Total
Number
$
Number
$
Number
$
Number
$
$
$
$
$
*
Balance
        as of March 31, 2022
31,549,132
315
110,000
1
19
186
(
601
)
(
80
)
Stock
        based compensation on stock option to a service provider
-
65
65
Exercise
        of stock options by a services provider
2,242,509
23
(
23
)
-
Effect of
        reverse recapitalization transaction
11,333,764
113
453
-
250
-
(
173
)
(
60
)
Transactions
        with stockholders (Note 6)
-
-
6
-
6
Net
        Loss
-
-
-
(
201
)
(
201
)
Balance
        as of June 30, 2022
45,125,405
451
453
-
250
-
110,000
1
25
55
(
802
)
(
270
)
*Number
of shares has been retroactively adjusted based on the equivalent number of shares received by the accounting acquirer in the reverse
recapitalization transaction (refer to Note 1).
The
accompanying notes are an integral part of the financial statements.
6
ARTEMIS
THERAPEUTICS, INC.
Interim Condensed
Consolidated Statement of
Cash Flows (Unaudited)
IN
THOUSANDS U.S. dollars
Six
        Months ended
June 30
2
        0 2 2
2
        0 2 1
$
$
Cash
        flows from operating activities:
Net
        loss
(
405
)
(
79
)
Adjustments
        to reconcile net loss to net cash used in operating activities:
Depreciation
        and amortization
7
-
Decrease
        in operating lease liabilities
(
6
)
-
Share-based
        compensation on stock options granted to a service provider
65
-
Decrease
        in other liabilities
(
3
)
-
Accrued
        interest from stockholder loans from a major stockholder
10
4
Increase
        in trade account receivable and other receivables
(
33
)
(
13
)
Increase
        in trade accounts payable and other account payables
69
4
Increase
        (decrease) in inventory
8
(
15
)
Net
        cash used in operating activities
(
288
)
(
99
)
Cash
        flows from investing activities:
Purchase
        of property and equipment
(
18
)
(
17
)
Net
        cash used in investing activities
(
18
)
(
17
)
Cash
        flows from financing activities:
Short-term
        credit
(
11
)
45
Loans
        received from a major stockholder
(
5
)
68
Net
        cash provided by financing activities
(
16
)
113
Decrease
        in cash and cash equivalents
(
322
)
(
3
)
Cash
        and cash equivalents at beginning of period
471
3
Cash
        and cash equivalents at end of period
$
149
-
Non-cash
        activities:
Intangible
        assets recognized with corresponding other liability
6
-
Reverse
        recapitalization effect on equity
(
60
)
The
accompanying notes are an integral part of the financial statements.
7
ARTEMIS
THERAPEUTICS, INC.
NOTES
TO FINANCIAL STATEMENTS
UNAUDITED
NOTE
1
-
DESCRIPTION OF BUSINESS AND GENERAL
Artemis
Therapeutics Inc. ("the Company") was originally incorporated under the laws of the State of Nevada,
on April 22, 1997. Based on the lack of business activities since January 10, 2019, the Company was classified as a "shell"
company as defined by the Securities and Exchange Commission (the "SEC")
.
As
of June 30, following the completion of the Share Exchange Agreement as detailed below, the Company is no longer classified as "shell"
Company.
On
March 6, 2022, the Company entered into a Share Exchange Agreement, as amended on June 30, 2022 (the "Share Exchange Agreement")
with Manuka Ltd., and the shareholders of Manuka Ltd., a company incorporated in Israel and engaged in developing and manufacturing skincare
products based on Mānuka honey and bee venom.
In furtherance of the Share Exchange Agreement, on June 30, 2022, the
Company acquired
100
%
of the outstanding shares of Manuka Ltd. (the "Reverse Recapitalization Transaction"). Pursuant to the Share Exchange Agreement,
in exchange for all of the outstanding shares of Manuka Ltd., the Company issued to the shareholders of Manuka Ltd. a total of
33,791,641
(including shares issued to service provider of
2,242,509
)
common stock and
110,000
preferred D shares, convertible into
66,000,000
shares of common stock of the Company, representing
89
%
of the total shares issued and outstanding after giving effect to the Reverse Recapitalization Transaction. As part of the share exchange
agreement, Manuka Ltd purchased net liabilities of the Company in the amount of $60 thousand. As a result of the Reverse Recapitalization
Transaction, Manuka Ltd. became a wholly owned subsidiary of the Company. As the shareholders of Manuka Ltd. received the largest ownership
interest in the Company, Manuka Ltd. was determined to be the "accounting acquirer" in the reverse recapitalization. As a
result, the historical financial statements of the Company were replaced with the financial statement of Manuka Ltd. for all periods presented, except
for the adjustments to reflect the legal capital of the Company.
As
of June 30, 2022, the term Company refers to Artemis as adjusted to reflect the financial statements of Manuka.
The
number of shares included within these financial statements have been retroactively adjusted based on the equivalent number of shares
received by the accounting acquirer in the Reverse Recapitalization Transaction.
The
Company's Common Stock is not listed on any national stock exchange but is quoted on the OTC Pink Market under the symbol "ATMS."
The
Company is in its early stages and there is great uncertainty regarding the future of its operations. Moreover, the Company is thinly
capitalized and has not yet generated cash from operations. The Company raised funds from an outside investor, but it does not seem to
be sufficient to fund its operation for the period of twelve months from the date of approval of the financial statements. In order to
mitigate that risk, Manuka Ltd.'s management received support from its major
stockholder
by way of a support letter securing the necessary funds to the Company in case of need.
NOTE
2
-
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A.
Accounting
        principles:
The
        accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. Generally Accepted
        Accounting Principles ("U.S. GAAP") for interim financial information and with the instructions to Form 10-Q and Article 10
        of the SEC regulations. Accordingly, they do not include all the information and footnotes required by U.S. GAAP for complete financial
        statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included (consisting
        only of normal recurring adjustments except as otherwise discussed).
These
        financial statements and accompanying notes should be read in conjunction with the 2021 consolidated financial statements and notes thereto
        included.
B.
Use
        of estimates in the preparation of financial statements:
The
preparation
        of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts
        of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and accompanying
        notes and reported amounts of revenues and expenses during the reported periods, such as useful life of intangible assets. Actual results
        could differ from those estimates
.
C.
Impact
        of recently issued and adopted accounting standards:
Management does not
        believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the
        Company's condensed financial statements.
8
ARTEMIS
THERAPEUTICS, INC.
NOTES
TO FINANCIAL STATEMENTS
UNAUDITED
NOTE
3
-
INVENTORIES
Composition:
(USD in thousands)
June
        30,
December 31,
2
        0 2 2
2
        0 2 1
Raw materials
24
32
Finished
        goods
42
42
66
74
NOTE
4
-
LEASES
On
August 10, 2021, the Company entered into an operating lease agreement for its office. The Company signed a new agreement for its current
office and manufacturing facilities lease which originally was to end in 2022. The lease agreement is for one year starting in October
2021, with two options to extend the lease by another one year for each option until September 30, 2024. The Company is reasonably certain
that it will exercise the additional two options starting in October 2022.
A.
The
components of operating lease costs were as follows:
(USD
in thousands)
Six
        Months ended June 30
2
        0 2 2
2
        0 2 1
Operating
        lease cost
11
-
Total
        lease costs
11
-
B.
Supplemental balance
        sheet information related to operating leases is as follows:
(USD
in thousands)
June
        30,
December 31,
2
        0 2 2
2
        0 2 1
Operating
        lease right-of-use assets
47
55
Operating
        lease liabilities, current
18
19
Operating
        lease liabilities, long-term
25
38
Weighted
        average remaining lease term (in years)
2.25
2.75
Weighted
        average discount rate
7.85
%
7.85
%
9
ARTEMIS
THERAPEUTICS, INC.
NOTES
TO FINANCIAL STATEMENTS
UNAUDITED
NOTE
4
-
LEASES (Cont.)
C.
Future
lease
        payments under operating leases The maturity analysis of operating lease liabilities as of June 30, 2022, are as follows (unaudited)
:
(USD
in thousands)
June
        30,
2
        0 2 2
2022
10
2023
21
2024
16
Total
        undiscounted lease payments
47
Less:
        Transactions with stockholders
(
4
)
Lease
        liabilities
43
NOTE
5
-
ST
OCKHOLDERS
'
EQUITY
A.
Stockholders' Rights
:
Shares
of common stock confer upon their holders the right to receive notice to participate and vote in general meetings of stockholders of the
Company, the right to receive dividends, if declared, and the right to receive a distribution of any surplus of assets upon liquidation
of the Company.
B.
Issuance of Shares:
On
December 20, 2021, the Company entered into a securities purchase agreement (the "SPA") with certain investors.
Pursuant to the SPA, the Company agreed to sell
5,439,650
shares of common stock and
18,966
Series D Convertible Preferred Stock to the investors for aggregate consideration of $
500
thousands following the consummation of the transactions contemplated by the investor's holdings of the Company, representing
17.24
%
of the issued capital of the Company on a fully diluted basis.
As
detailed in Note 1, as part of the Recapitalization Transaction on June 30, 2022, the Company issued
33,791,641
shares of common stock and
110,000
shares that are designated as Series D Convertible Preferred Stock in exchange for approximately
89
%
of the issued and outstanding ordinary shares and all the preferred shares of Manuka Ltd. The number of shares prior to the Recapitalization
Transaction have been retroactively adjusted based on the equivalent number of shares received by the accounting acquirer in the Recapitalization
Transaction.
10
ARTEMIS
THERAPEUTICS, INC.
NOTES
TO FINANCIAL STATEMENTS
UNAUDITED
NOTE
5
-
STOCKHOLDER
S'
EQUITY
(Cont.)
C.
Preferred Stock:
The
Series
A Convertible Preferred shares confer upon their holders the right to receive dividends when paid to holders of common stock of the Company
on an as- converted basis, and the right to receive a distribution of any surplus of assets upon liquidation of the Company before any
distribution or payment shall be made to the holders of any junior securities. Each share of Series A Convertible Preferred shall be convertible
into that number of shares of Common Stock determined by dividing the stated value by the conversion price. Each share of the Series A
Preferred has a par value of $
0.01
and
is convertible into
1,453.65
shares of Common Stock.
The
Series
C Convertible Preferred shares confer upon their holders the right to receive dividends when paid to holders of common stock of the Company
on an as- converted basis and the right to receive a distribution of any surplus of assets upon liquidation of the Company before any
distribution or payment shall be made to the holders of any junior securities. Each share of Series C Convertible Preferred shall be convertible
into that number of shares of Common Stock determined by dividing the stated value by the conversion price. Each share of the Series C
Preferred has a par value of $
0.01
and
convertible into
1,000
shares of Common Stock.
The
Series
D Convertible Preferred shares confer upon their holders the right receive notice to participate and vote in general meetings of stockholders
of the Company on an as converted basis, the right to receive dividends when paid to holders of common stock of the Company on an as-converted
basis and the right to receive a distribution of any surplus of assets upon liquidation of the Company before any distribution or payment
shall be made to the holders of any junior securities. Each share of Series D Convertible Preferred shall be convertible into that number
of shares of Common Stock determined by dividing the Stated Value by the Conversion Price. Each share of the Series D Preferred has a
par value of $
0.01
and
convertible into
600
shares of Common Stock.
D.
Stock Option:
On
January 19, 2022, the Company entered into an agreement with a services provider according to which the Company granted the services provider
options to purchase
2.25
%
of the Company's issued and outstanding Common Stock with exercise price equal to the par value of the shares. The stock option
will be fully exercisable a moment before the closing date of the Share Exchange Agreement and can be exercised no later than the closing
date. On June 30, 2022 the services provider exercised the stock option and as a result of the Share Exchange Agreement was issued
2,242,509
common stock of the Company.
NOTE
6  -
RELATED
PARTY BALANCES AND TRANSACTIONS
D
uring
2020 and 2021, and the six months ended on June 30, 2022, the founder of Manuka Ltd., Mr. Shimon Citron, a director, Chief Executive Officer
and a major stockholder, provided the Company with several loans at an aggregate amount of $
233
thousand as of June 30, 2022. The loans bear no interest and are linked to the Israeli Consumer Prices Index ("CPI"). The
repayment date has not been determined.
The
Company considered whether the loans it received from its major stockholder vare beneficial and hence such benefit should be recorded
in capital reserve from the transaction with a related party.
11
ARTEMIS
THERAPEUTICS, INC.
NOTES
TO FINANCIAL STATEMENTS
UNAUDITED
NOTE
6
-
RELATED
PARTY BALANCES AND TRANSACTIONS (Cont.)
The
Company estimated the value of the benefit as the difference between the interest rate stipulated in the contract and the interest rate
commensurate with such loans expected in an arms-length transaction (inclusive adjustment to the size of the loan and the fact that it
is unsecured, which the Company's management considers being the best estimate of the Company's interest rate close to the
date of receiving loans from a stockholders). Accordingly, as a result of the fact that the stockholder's loan bears no interest
and with no maturity date, the benefit is determined each year at the beginning of the year, as the discount of the loans at the effective
interest rate (determined above) determined to be approximately
8.85
%.
The benefit for the six months ended June 30, 2022 and 2021 were $
10
and $
4
in
thousands, respectively.
A.
Balances
with related parties:
(USD in thousands)
June
        30,
December 31,
2
        0 2 2
2
        0 2 1
Long-term
        loans from a major stockholder
233
239
Trade account payables (*)
69
-
B.
Transactions
with related parties (unaudited):
(USD in thousands)
Six
        Months ended June 30
2
        0 2 2
2
        0 2 1
Management fees to a major stockholder
32
25
Sales and marketing (*)
65
-
Interest on loans from a major stockholder
10
4
Stockholder's Salaries
36
-
(*)
refer to marketing services provided by one of the Company's stockholders
.
12
Artemis
                    Therapeutics Inc.
CONSOLIDATED
                    FINANCIAL STATEMENTS
AS
                    OF DECEMBER 31, 2021
U.S.
                    DOLLARS IN THOUSANDS
INDEX
Page
Report of Independent Registered Public
        Accounting Firm (PCAOB ID No. 1197)
F-2 - F-3
Consolidated
        Balance Sheets
F-4
Consolidated
        Statements of Operations
F-5
Consolidated
        Statements of Changes in stockholders'' Equity
F-6
Consolidated
        Statements of Cash Flows
F-7
Notes
        to Financial Statements
F-8 -
        F-17
REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To
the Stockholders of
Artemis
Therapeutics Inc.
Opinion
on the Financial Statements
We
have audited the accompanying consolidated balance sheets of Artemis Therapeutics Inc. (operating as Manuka Ltd. prior to the reorganization
described in Note 1)(the "Company") as of December 31, 2021, and 2020, and the related consolidated statements of comprehensive
income, shareholders' equity, and cash flows, for the year ended December 31, 2021, and the Period from March 22, (inception) to
December 31, 2020, 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 position of the Company as of December 31,
2021, and 2020, and the results of its operations and its cash flows for the year ended December 31, 2021, and the Period from March 22,
(inception) to December 31,2020, in conformity with accounting principles generally accepted accounting principles in the United States
of America.
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. 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.
Critical
Audit Matters
The
critical audit matter communicated below is a matter arising from the current-period audit of the financial statements that were communicated
or required to be communicated to the Board of Directors and that (1) relates to accounts or disclosures that are material to the financial
statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters
does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical audit
matter below, providing a separate opinion on the critical audit matter or on the accounts or disclosures to which it relates.
F
- 2
Going
concern — Refer to Note 1 to the financial statements
Critical
Audit Matter Description
Management
has concluded that there are no material uncertainties that give rise to significant doubt over the Company's ability to continue
as a going concern for at least twelve months from the date of the approval of the financial statements.
The
Company is at its early stages, is thinly capitalized and has not yet generated cash from operations. The Company raised funds from an
outside investor, which is not sufficient to fund its operation for the period of twelve months from the date of approval of the financial
statements. Management plans are mainly reliant on the support of its major stockholder by way of unequivocal support letter securing
the necessary funds for the Company in the foreseeable future.
We
determined the Company's ability to continue as a going concern is a critical audit matter due to the estimation and uncertainty
regarding the Company's future cash flows, in particular the judgment over the reliance on its major stockholders' support
and his ability to support the Company.
How
the Critical Audit Matter Was Addressed in the Audit
We
performed the following audit procedures:
We
reviewed the Company's negative cash flows from operations
Enquiring
management regarding the mitigating actions to reduce costs and manage cash flows and assessing whether the mitigating actions were within
the Company's control.
We
noted that the Company's plans are mainly relying on the support from its major stockholder, and we focused our procedures on corroborating
his ability to support the Company.
•
We have asked for access to bank statements and
        other information to evaluate the ability to support the Company for the next twelve months.
•
Reading public information to try to corroborate
        the sources of the capitalization of the major stockholder.
We
evaluated the Company's disclosures and ongoing concern against the requirements of ASC 205-40 and PCAOB AS 2415.
Brightman
Almagor Zohar & Co. Certified Public Accountants
A
firm in the Deloitte Global Network
Tel
Aviv, Israel
July 5, 2022,
except for Note 1B, as to which the date is September 6, 2022
We have served as the Company's
auditor since 2020.
F
- 3
Artemis
Therapeutics Inc.
Consolidated
Balance Sheets
(USD
in thousands, except share data)
December
        31,
Period from
March 22,
(Inception) to
December
31,
Note
2
        0 2 1
2
        0 2 0
$
$
ASSETS
CURRENT
        ASSETS
Cash and cash equivalents
471
3
Trade receivables
-
-
Other receivables
20
4
Inventory
3
74
-
Total
        current assets
565
7
NON-CURRENT
        ASSETS:
Property and equipment,
        net
5
37
1
Operating lease right-of-use
        assets
7
55
-
Intangible assets, net
6
32
-
Total
        long-term assets
124
1
TOTAL
        ASSETS
689
8
LIABILITIES
        AND STOCKHOLDERS' EQUITY (DEFICIENCY)
CURRENT
        LIABILITIES:
Short-term credit
97
-
Trade account payables
42
9
Short-term
        operating lease liabilities
7
19
-
Other
        account payables
102
2
Total
        current liabilities
260
11
NON-CURRENT
        LIABILITIES:
Long-term loans from
        a major stockholder
9
239
62
Long-term operating lease
        liabilities
7
38
-
Other liabilities
4
32
-
Total long-term liabilities
309
62
Total
        liabilities
569
73
STOCKHOLDERS'
        EQUITY (DEFICIENCY):
Common
        stock of $
0.01
par value – Authorized:
51,000,000
shares issued and outstanding
31,549,132
as of December 31, 2021 and
26,109,483
as of December 2020;
8
315
261
Series
        D Convertible Preferred stock, $
0.01
par value - Authorized:
110,000
shares; issued and outstanding:
110,000
shares as of December 31, 2021 and
91,034
shares as December 31, 2020
1
1
Capital
        reserve from transaction with a major stockholder
15
2
Additional
        paid in capital
186
(
261
)
Accumulated
        deficit
(
397
)
(
68
)
Total shareholders'
        deficiency
120
(
65
)
Total
        liabilities and stockholders' equity (deficiency)
689
8
The
accompanying notes are an integral part of the financial statements.
F
- 4
Artemis
Therapeutics Inc.
Statements
of Comprehensive Income
(USD
in thousands, except per share data)
Year
        ended
December
        31,
Period from
March
        22,
(Inception) to
December
31,
2
        0 2 1
2
        0 2 0
$
$
Revenues
7
-
Costs of revenues
1
-
Gross
        profit
6
-
Operating expenses
Sales and marketing
66
38
General and administrative
230
23
Total
        operating expenses
296
61
Operating
        loss
(
290
)
(
61
)
Financial expenses, net
(
39
)
(
7
)
Net
        Loss and Total Comprehensive Loss
(
329
)
(
68
)
Loss
        per share:
Basic and diluted net
        loss per common stock
(
0.0041
)
(
0.0011
)
Weighted average number
        of common stocks used in calculation of net loss per common
stock
(*):
Basic and diluted
26,139,289
20,315,323
The
accompanying notes are an integral part of the financial statements.
F
- 5
Artemis
Therapeutics Inc.
Consolidated
Statements of Comprehensive Income, Stockholders' Equity
(USD
in thousands, except share data)
Common
        Stock
Preferred
        Stock D
Capital
Reserve
Additional
Paid
        In
Capital
Accumulated
Deficit
Total
Number
$
Number
$
$
$
$
$
Balance
        as of March 22, 2020
(*)
26,109,483
261
91,034
1
(
261
)
-
1
Transactions
        with shareholder (Note 8)
2
-
2
Net Loss
(
68
)
(
68
)
Balance
        as of December 31, 2020
26,109,483
261
91,034
1
2
(
261
)
(
68
)
(
65
)
Issuance
        of Common Stock
5,439,650
54
18,966
(
**
)
447
501
Transactions
        with shareholders (Note 8)
13
13
Net Loss
(
329
)
(
329
)
Balance
        as of December 31, 2021
31,549,132
315
110,000
1
15
186
(
397
)
120
(*) Date
of inception
(**) Represents
an amount lower than 1 USD
The
accompanying notes are an integral part of the financial statements.
F
- 6
Artemis
Therapeutics Inc.
Consolidated
Statement of Cash Flows
(USD
in thousands)
Year ended
December
        31,
Period
        from
March 22,
(inception)
        to
December 31,
2
        0 2 1
2
        0 2 0
$
$
Cash
        flows from operating activities:
Net loss
(
329
)
(
68
)
Adjustments
        to reconcile net loss to net cash used in operating activities:
Depreciation
3
(
*
)
Increase in operating
        lease liabilities
2
-
Increase in other liabilities
(
*
)
-
Accrued interest from
        shareholder loans
13
2
Increase in trade receivable
        and other receivable s
(
15
)
(
4
)
Increase in  trade
        account payables and other accounts payable.
121
12
Increase in inventory
(
74
)
-
Net
        cash used in operating activities
(
279
)
(
58
)
Cash
        flows used in investing activities:
Purchase of property
        and equipment
(
27
)
(
1
)
Net
        cash used in investing activities
(
27
)
(
1
)
Cash
        flows provided by financing activities:
Short-term credit
96
-
Issuance of common stock
501
(
*
)
Loans received from a
        major stockholder
177
62
Net
        cash provided by financing activities
774
62
Increase
        in cash and cash equivalents
468
3
Cash
        and cash equivalents at beginning of period
3
-
Cash
        and cash equivalents at end of period
471
3
Non-cash
        activities:
Right-of-use asset recognized
        with corresponding lease liability
60
-
Intangible assets recognized
        with corresponding other liability
32
-
Purchase of property
        and equipment in credit
12
-
(*) Represents an amount
lower than 1 USD
The
accompanying notes are an integral part of the financial statements.
F
- 7
Artemis
Therapeutics Inc.
Notes
to the financial statement
(USD
in thousands)
NOTE
        1
-
DESCRIPTION OF BUSINESS AND GENERAL
A.
Artemis Therapeutics Inc. ("the
        Company") was originally incorporated under the laws of the State of Nevada, on April 22, 1997. Based on the lack of Company business
        activities since January 10, 2019, the Company was classified as a "shell" company as defined by the Securities and Exchange
        Commission (the "SEC").
As
of June 30, following the completion of the Share Exchange Agreement as detailed below, the Company is no longer classified as "shell"
Company.
B.
On March 6, 2022, the Company entered
        into a Share Exchange Agreement, as amended on June 30, 2022 (the "Share Exchange Agreement") with Manuka Ltd., and the shareholders
        of Manuka Ltd., a Company incorporated in Israel and engaged in developing and manufacturing skincare products based on Mānuka honey
        and bee venom.
The Share Exchange Agreement was consummated
        on June 30, 2022 and the Company acquired
100
%
        of the outstanding shares of Manuka  Ltd. (the  "Reverse Recapitalization Transaction"). Pursuant to the Share Exchange
        Agreement, in exchange for all of the outstanding shares of Manuka Ltd., the Company issued to the shareholders of Manuka Ltd. a total
        of
33,791,641
(including shares issued to service provider of
2,242,509
)
        common stock and
110,000
preferred D shares, convertible into
66,000,000
shares of common stock of the Company, representing
89
%
        of the total shares issued and outstanding after giving effect to the Reverse Recapitalization Transaction. As a result of the Reverse
        Recapitalization Transaction, Manuka Ltd. became a wholly owned subsidiary of the Company. As the shareholders of Manuka Ltd. received
        the largest ownership interest in the Company, Manuka Ltd. was determined to be the "accounting acquirer" in the reverse recapitalization.
        As a result, the historical financial statements of the Company were replaced with the financial statement of Manuka Ltd. for all periods
        presented. The financial statements reflect the financial statements of Manuka Ltd, recasted for the change in the equity structure.
As
of
June 30, 2022, the term Company refers to Artemis as adjusted to reflect the financial statements of Manuka Ltd.
The
number of shares have been retroactively adjusted based on the equivalent number of shares received by the accounting acquirer in the
Reverse Recapitalization Transaction.
The
Company's Common Stock is not listed on any national stock exchange but is quoted on the OTC Pink Market under the symbol "ATMS."
The
Company is in its early stages and there is great uncertainty regarding the future of its operations. Moreover, the Company is thinly
capitalized and has not yet generated cash from operations. The Company raised funds from an outside investor, but it does not seem to
be sufficient to fund its operation for the period of twelve months from the date of approval of the financial statements. In order to
mitigate that risk, the Company' management received support from its major stockholder by way of a support letter securing the
necessary funds to the Company in case of need.
NOTE
        2  -
SUMMARY
        OF SIGNIFICANT ACCOUNTING POLICIES
A.
Accounting principles:
The
financial statements have been prepared in accordance with generally accepted accounting principles in the United States ("U.S.
GAAP").
B.
Use of estimates in the
        preparation of financial statements:
The
preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements and reported amounts of revenues and expenses during the reported periods. Actual results could differ
from those estimates.
F
- 8
Artemis
Therapeutics Inc.
Notes
to the financial statement
(USD
in thousands)
NOTE
        2  -
SUMMARY
        OF SIGNIFICANT ACCOUNTING POLICIES (Cont.)
C.
Functional currency:
The
functional currency of the Company is the U.S dollar ("$" or "dollar") since the dollar is the currency of the
expected primary economic environment in which the Company is and would operate.
The
dollar figures are determined as follows: transactions and balances originally denominated in dollars are presented at their original
amounts. Balances in non-dollar currencies are translated into dollars using historical and current exchange rates for non-monetary and
monetary balances, respectively. For non-dollar transactions reflected in the statement of operations, the exchange rates at transaction
dates are used. Depreciation and other changes deriving from non-monetary items are based on historical exchange rates.
The
resulting translation gains or losses are recorded as financial income or expenses, as appropriate.
D.
Cash and cash equivalents:
The
Company considers all highly liquid investments, which include short-term bank deposits that are not restricted as to withdrawal or use
and such deposits have a period to maturity which did not exceed three months at the time of investment, to be cash equivalents.
E.
Inventory:
Inventories
are recorded at the lower cost or net realizable value. Cost is determined on a weighted average basis.
The
Company periodically evaluates the inventory quantities on hand relative to historical and projected sales volumes, current and historical
selling prices, and contractual obligations to maintain certain levels of products. Based on these evaluations, inventory write-offs are
provided to cover risks arising from slow-moving items, discontinued products, excess inventories, and market prices lower than cost and
adjusted revenue forecasts.
F.
Property and equipment:
These
assets are stated at cost. Depreciation is computed using the straight-line method over the estimated useful life of each asset.
Annual
rates of depreciation are as follows:
%
Computers
        and electronic equipment
33
Capitalization
        of website development costs
20
Office
        furniture and equipment
7
F
- 9
Artemis
Therapeutics Inc.
Notes
to the financial statement
(USD
in thousands)
NOTE
        2  -
SUMMARY
        OF SIGNIFICANT ACCOUNTING POLICIES (Cont.)
G.
Impairment of long-lived
        assets:
The
Company's long-lived assets (assets group) to be held or used, including the right of use assets and intangible assets that are
subject to amortization, are reviewed for impairment in accordance with Accounting Standards Codification ("ASC") 360, "Property,
Plant, and Equipment" whenever events or changes in circumstances indicate that the carrying amount of a group of assets may not
be recoverable. The recoverability of a group of assets to be held and used is measured by a comparison of the carrying amount of the
group to the future undiscounted cash flows expected to be generated by the group. If such a group of assets is considered to be impaired,
the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds their fair value. Fair value
is determined through various valuation techniques including discounted cash flow models and third‑party independent appraisals,
as considered necessary. During the year ended December 2021 and the period from March 22, (Inception) to December 31 ,2020, the Company
did not record any impairment charges attributable to long-lived assets.
H.
Basic and diluted net
        loss per share:
Basic
loss per share is computed by dividing the net loss applicable to holders of Common Stock by the weighted average number of shares of
Common Stock outstanding during the year per share is computed by dividing the net loss applicable to holders of Common Stock by the weighted
average number of Common Stock outstanding plus the number of additional Common Stock that would have been outstanding if all potentially
dilutive Common Stock had been issued, using the Treasury Shares Method, in accordance with ASC 260-10, "Earnings per Share".
I.
Income Tax:
The
Company accounts for income taxes in accordance with ASC 740, "Income Taxes." This ASC prescribes the use of the liability
method whereby deferred tax assets and liability account balances are determined based on differences between financial reporting and
tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences
are expected to reverse. The Company provides a valuation allowance, if necessary, to reduce deferred tax assets to their estimated realizable
value. The Company establishes reserves for uncertain tax positions based on an evaluation of whether the tax position is "more
likely than not" to be sustained upon examination. The Company records interest and penalties pertaining to its uncertain tax positions
in the financial statements as income tax expenses. As the Company is in an early stage, a valuation allowance was provided on any deferred
tax assets. The Company has not recorded any liability for uncertain tax positions for the years ended December 31, 2021, and the period
from March 22, (Inception) to December 31, 2020.
J.
Revenue recognition:
The
Company generates its revenues mainly from sales of skincare products. Revenues from the Company's contracts with customers are
recognized using the five-step model in ASC 606, "Revenue from Contracts with Customers." At first, the Company determines
if an agreement with a customer is considered to be a contract to the extent it has a commercial substance, it is approved in writing
by both parties, all rights and obligations including payment terms are identifiable, and the agreement between the parties creates enforceable
rights and obligations, and collectability in exchange for goods that will be transferred to the customer is considered as probable. The
Company then assesses the transaction price for a contract in order to determine the consideration the Company expects to receive for
satisfying the performance obligations called for in the contract, which generally includes only one performance obligation.
Revenues
for performance obligations are recognized at the point in time when control is transferred to the customer (which is generally upon delivery)
and include mainly revenues from the sales of the skincare products.
F
- 10
Artemis
Therapeutics Inc.
Notes
to the financial statement
(USD
in thousands)
NOTE
        2  -
SUMMARY
        OF SIGNIFICANT ACCOUNTING POLICIES (Cont.)
K.
Concentration of credit
        risk:
The
Company maintains an allowance based on a specific analysis of each customer account receivable's aging, assessment of its related
risk, and ability of the customer to make the required payment. In addition, in accordance with ASC 326, "Financial Instruments
- Credit Losses," an allowance is maintained for estimated forward-looking losses resulting from the possible inability of customers
to make required payments (current expected losses). The amount of the allowance is determined principally on the basis of past collection
experience and known financial factors regarding specific customers. Trade accounts receivables are written off against the allowance
when it becomes evident that collection will not occur. Credit is extended to customers satisfying pre-defined credit criteria.
L.
Commitments and contingencies:
Liabilities
for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when it is probable
that a liability has been incurred and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies
are expensed as incurred.
M.
Fair value measurements:
ASC
820, "Fair Value Measurement and Disclosure," clarifies that fair value is an exit price, representing the amount that would
be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value
is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or
a liability. As a basis for considering such assumptions, ASC 820 establishes a three-tier value hierarchy, which prioritizes the inputs
used in the valuation methodologies in measuring fair value:
Level
1 - Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.
Level
2 - Significant other observable inputs based on market data obtained from sources independent of the reporting entity.
Level
3 - Unobservable inputs which are supported by little or no market activity.
As
of December 31, 2021 and 2020, the Company did not have any derivative instruments or other financial instruments, carried at fair value
on a recurring or nonrecurring basis.
N.
Leases:
In
accordance with ASC 842, "Leases," the Company determines if an arrangement is a lease and the classification of that lease
at inception based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether the Company obtains the right
to substantially all the economic benefits from the use of the asset throughout the period, and (3) whether the Company has a right to
direct the use of the asset.
F
- 11
Artemis
Therapeutics Inc.
Notes
to the financial statement
(USD
in thousands)
NOTE
        2  -
SUMMARY
        OF SIGNIFICANT ACCOUNTING POLICIES (Cont.)
N.
Leases (Cont.):
Right-of-use
("ROU") assets and lease liabilities are recognized at the commencement date based on the present value of remaining lease
payments over the lease term. ROU assets are initially measured at amounts, which represent the discounted present value of the lease
payments over the lease, plus any initial direct costs incurred. The lease liability is initially measured based on the discounted present
value of remaining lease payments over the lease term. For this purpose, the Company considers only payments that are fixed and determinable
at the time of commencement. The implicit rate within the operating leases is generally not reasonably determinable, therefore, the Company
uses the Incremental Borrowing Rate ("IBR") based on the information available at the commencement date in determining the
present value of lease payments. The Company's IBR is estimated to approximate the interest rate for collateralized borrowing with
similar terms and payments and in economic environments where the leased asset is located.
Certain
leases include options to extend or terminate the lease. An option to extend the lease is considered in connection with determining the
ROU asset and lease liability when it is reasonably certain that the Company will exercise that option. An option to terminate is considered
unless it is reasonably certain that the Company will not exercise the option.
O.
Impact of recently issued
        and adopted accounting standards:
In
December 2019, the Financial Accounting Standards Board (the "FASB") issued Accounting Standards Update ("ASU")
No. 2019-12, "Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes" ("ASU 2019-12"), which is
intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles
in Topic 740 and also clarifies and amends existing guidance to improve the consistent application. This standard was effective for the
Company beginning January 1, 2021, and was Applied on a modified retrospective basis. This standard did not have a material impact on
the Company's financial statements and disclosures.
P.
New accounting pronouncements
        not yet effective:
In
August 2020, the FASB issued ASU 2020-06, "Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts
in Entity's Own Equity (Subtopic 815-40)-Accounting for Convertible Instruments and Contracts in an Entity's Own Equity"
("ASU 2020-06"). ASU 2020-06simplifies accounting for convertible instruments by removing major separation models required
under the U.S. GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate
accounting for embedded conversion features. ASU 2020-06removes certain settlement conditions that are required for equity contracts to
qualify for the derivative scope exception, which will permit more equity contracts to ualify for it. It also simplifies the diluted net
income per share calculation in certain areas. The new guidance is effective for annual and interim periods beginning after December 15,
2021. The Company expects that this guidance will not have a significant impact on the Company's consolidated financial statements
and interim periods within those fiscal years.
In
May 2021, the FASB issued ASU 2021-04, "Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50),
Compensation-Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity's Own Equity (Subtopic 815- 40):
Issuer's Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options." The guidance
is effective for the Company on January 1, 2022. The Company expects that this guidance, will not have a significant impact on the Company's
consolidated financial statements.
F
- 12
Artemis
Therapeutics Inc.
Notes
to the financial statement
(USD
in thousands)
NOTE
3
-
INVENTORIES
December 31,
Period
        from
March
        22,
(Inception) to
December 31,
2021
2020
Raw materials
32
-
Finished goods
42
-
74
-
The Company did not record inventory write-offs during the years ended December 31, 2021 and the period from March
22, (Inception) to December 31, 2020.
NOTE
        4  -
COMMITMENTS
        AND CONTINGENT LIABILITIES
The
Company's skincare products are manufactured in Israel by a sole manufacturer, Waitemata Honey Co. Ltd. (the "Vendor"
or "Waitemata Honey") with Mānuka honey ingredients. The Company imports Mānuka honey from its supplier in New Zealand.
Pursuant to the agreement with the New Zealand supplier in July 2021, on February 28, 2022, the Company was granted an import license
from the Israeli Ministry of Health, the "MoH" and the "MoH License," which allows it to import Mānuka honey
from Waitemata Honey.
The
skincare product formulas are the intellectual property of the Company, pursuant to an agreement signed by the Company and the Vendor
on December 14, 2021 (the "Formula Agreement").
Pursuant
to the Formula Agreement, the Vendor was granted exclusivity as the manufacturer of the Company's cosmetic products. The Company
is entitled at any time to replace the Vendor as the sole manufacturer. If the Company so decides it will have to pay the Vendor approximately
US$
6,000
(NIS
20,000
),
linked to the Israeli CPI, for each formula for which the manufacturer was replaced.
The
Formula Agreement is for the manufacturing of six formulas of cosmetic materials production and the rights to purchase these formulas
with a term of
10
years.
The
Company accounted for the Formula Agreement as the acquisition of the IP associated with the development of the formulas in consideration
of granting exclusivity rights. The Company recorded an intangible asset in the amount of US$
36
thousands (NIS
120
thousand), amortized over the term of the contract with a corresponding liability in the same amount for the exclusivity liability.
NOTE
        5  -
PROPERTY
        AND EQUIPMENT, NET
December 31,
Period
        from
March 22,
(Inception) to
December 31,
2021
2020
Cost:
Computers
        and electronic equipment
6
1
Capitalization
        of website development costs
34
-
40
1
Accumulated
        depreciation:
Computers
        and electronic equipment
(
1
)
(
*
)
Capitalization
        of website development costs
(
3
)
-
(
4
)
(
*
)
Depreciated
        cost
36
1
(*)
Represents an amount lower than 1 USD
Depreciation
expense for the years ended December 31, 2021 and the period from March 22, (Inception) to December 31, 2020 were $
3
thousands, and $
(
*
)
respectively.
F
- 13
Artemis
Therapeutics Inc.
Notes
to the financial statement
(USD
in thousands)
NOTE
        6  -
INTANGIBLES,
        NET
The
gross book value, accumulated amortization, and amortization periods of intangible assets are as follows:
December
        31, 2021
Estimated
Useful Life
(in years)
Gross Book
Value
Accumulated
Amortization
Net Book
Value
Weighted Average
Remaining Useful
Life in years)
Acquisition of IP
10
32
-
32
10
NOTE
        7  -
LEASES
On
August 10, 2021, the Company entered into an operating lease agreement for its office. The Company signed a new agreement for its current
office lease, which originally was to end in 2022. The lease agreement is for one year starting in October 2021 with two options to extend
the lease by an additional one year for each option until September 30, 2024. The Company is reasonably certain that it will exercise
the two additional options starting in October 2022.
The
components of operating lease costs were as follows:
December 31,
Period from
March 22,
(Inception) to
December 31,
2021
2020
Operating
        lease cost
6
-
Total
        lease costs
6
-
a.
Supplemental balance sheet information related
        to operating leases is as follows:
December 31,
Period from
March 22,
(Inception) to
December 31,
2021
2020
Operating
        lease ROU assets
55
-
Operating
        lease liabilities, current
19
-
Operating
        lease liabilities, long-term
38
-
Weighted
        average remaining lease term (in years)
2.75
-
Weighted
        average discount rate
7.85
%
-
F
- 14
Artemis
Therapeutics Inc.
Notes
to the financial statement
(USD
in thousands)
NOTE
        7
-
LEASES
        (cont.)
b.
Future lease payments under operating leases as
        of December 31, 2021, are as follows:
December 31,
2021
2022
23
2023
24
2024
17
Total
        undiscounted lease payments
64
Less:
        Transactions with stockholders
(
7
)
Lease
        liabilities
57
NOTE
        8  -
STOCKHOLDERS'
        EQUITY
A.
Stockholders' Rights:
Shares
of common stock confer upon their holders the right to receive notice to participate and vote in general meetings of stockholders of the
Company, the right to receive dividends, if declared, and the right to receive a distribution of any surplus of assets upon liquidation
of the Company. Shares of common stock confer upon their holders the right to receive notice to participate and vote in general meetings
of stockholders of the Company, the right to receive dividends, if declared, and the right to receive a distribution of any surplus of
assets upon liquidation of the Company.
B.
Issuance of Common Stock:
On
December 20, 2021, the Company entered into a securities purchase agreement (the "SPA") with certain investors. Pursuant to
the SPA, the Company agreed to sell
5,439,650
shares of common stock and
18,966
Series D Convertible Preferred Stock to the investors for aggregate consideration of $
500
following the consummation of the transactions contemplated by the investor's holdings of the Company, representing
17.24
%
of the issued capital of the Company on a fully diluted basis.
As detailed in Note
1, as part of the Reverse Recapitalization Transaction on June 30, 2022, the Company issued
33,791,641
shares of common stock (inclusive of
5,439,650
shares issued to certain investors as described above) and
110,000
shares (inclusive of
18,966
shares issued to certain investors as described above)  that are designated as Series D Convertible Preferred Stock in exchange for
approximately
89
%
of the issued and outstanding ordinary shares and all the preferred shares of Manuka Ltd. The number of shares prior to the Reverse Recapitalization
Transaction have been retroactively adjusted based on the equivalent number of shares received by the accounting acquirer in the Recapitalization
Transaction.
C.
Preferred Stock:
The
Series D Convertible Preferred shares confer upon their holders the right receive notice to participate and vote in general meetings of
Stockholders of the Company on an as converted basis, the right to receive dividends when paid to holders of common stock of the Company
on an as-converted basis and the right to receive a distribution of any surplus of assets upon liquidation of the Company before any distribution
or payment shall be made to the holders of any junior securities. The Series D Convertible Preferred shall be convertible by dividing
the Stated Value by the Conversion Price. Each share of the Series D Preferred has a par value of $
0.01
and is convertible into
600
shares of Common Stock.
F
- 15
Artemis
Therapeutics Inc.
Notes
to the financial statement
(USD
in thousands)
NOTE
        9
-
RELATED
        PARTY BALANCES AND TRANSACTIONS
During
the period from March 22, (inception) to December 31, 2020 and
the year ended December 31, 2021
the founder
of the Company and major stockholder provided the Company with several loans at an aggregate amount of $
239
thousands as of December 31, 2021. The loans bear no interest and are linked to the Israeli Consumer Prices Index ("CPI").
The repayment date has not been determined.
The
Company considered whether the loans the Company received is beneficial and hence such benefit should be recorded in capital reserve from
the transaction with a major stockholder.
The
Company estimated the value of the benefit as the difference between the interest rate stipulated in the contract and the interest rate
commensurate with such loans expected in an arms-length transaction (inclusive adjustment to the size of the loan and the fact that it
is unsecured, which the Company's management considers being the best estimate of the Company's interest rate close to the date
of receiving loans from the shareholders). Accordingly, as a result of the fact that loans bear no interest and with no maturity date,
the benefit is determined each year at the beginning of the year, as the discount of the loans at the effective interest rate (determined
above) determined to be approximately
8.85
%.
The benefit for the period from March 22, (Inception) to December 31 2020 and the year ended December 31, 2021, were US$
2
thousands and US$
13
thousands respectively. Changes due to CPI are recognized in earnings.
a.
Balances with a related party:
December 31,
Period from
March
        22,
(Inception) to
December 31,
2021
2020
Long-term
        loans from a major stockholder
239
62
b.
Transactions with a related party:
December 31,
Period from
March
        22,
(Inception) to
December 31,
2021
2020
Management
        fees to a major stockholder
49
-
Interest
        on long-term loans from a major stockholder (reflected in stockholders' equity)
13
2
F
- 16
Artemis
Therapeutics Inc.
Notes
to the financial statement
(USD
in thousands)
NOTE
        10
-
TAX
        ON INCOME
A.
Tax rates applicable to the income
        of the Israeli companies:
Manuka
is taxed according to Israeli tax laws.
The
Israeli corporate tax rate from the year 2018 and onwards is
23
%.
B.
As of December 31, 2021, the Company
        had total net operating losses in Israel of approximately $
393
thousand, which may be carried forward and offset against taxable income in the future.
C.
Deferred income taxes reflect the
        net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the
        amounts used for income tax purposes. Significant components of the Company's deferred tax assets are as follows:
December
        31
2021
2020
Thousands
        U.S. $
Operating
        loss carryforward
361
64
Net deferred
        tax asset before valuation allowance
85
15
Valuation
        allowance
(
85
)
(
15
)
Net deferred
        tax asset
-
-
As
of December 31, 2021, the Company has provided a full valuation allowance of $
85
thousands in respect of deferred tax assets resulting from tax loss carryforward. Management currently believes that because the Company
has a history of losses, it is more likely than not that the deferred tax regarding the loss carryforward will not be realized in the
foreseeable future.
D.
Available Carryforwards tax losses:
As
of December 31, 2021, the Company has an accumulated tax loss carryforward of approximately $
371
thousands. Carryforward tax losses in Israel are of unlimited duration.
E.
Due to the Company's cumulative
        losses, the effect of ASC 740 as codified from ASC 740-10 is not material.
NOTE
        11  -
SUBSEQUENT
        EVENTS
The
Company evaluates events or transactions that occur after the balance sheet date but prior to the issuance of the consolidated financial
statements to identify matters that require additional disclosure. The Company has concluded that no subsequent event has occurred that
require disclosure other than the below.
On
March 6, 2022, shareholders of the Company (the "Shareholders") entered into a share exchange agreement (the "Share
Exchange Agreement") with Artemis Therapeutics, Inc ("Artemis"), a shell company incorporated in the State of Delaware.
The
Share Exchange Agreement provides that, upon the terms, and subject to the conditions set forth therein, on the closing date (the "Closing"),
Artemis will acquire all of the outstanding shares of the Company (the "Manuka Shares") from the Shareholders in exchange
of the issuance of
33,791,641
shares of Common Stock
and
110,000
Preferred D shares of Artemis (the "Consideration Shares"). Such preferred shares are convertible into
66,000,000
shares of Common Stock
of Artemis. As
a result, the Shareholders will hold, immediately following the Closing, eighty-seven percent (
89
%)
of Artemis's issued and outstanding share capital.
The
Share Exchange Agreement is accounted for as a reverse recapitalization in accordance with U.S. GAAP. Under this method of accounting,
Artemis was treated as the "acquired" company for financial reporting purposes and the Company is considered the accounting
acquirer.
F
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ARTEMIS
THERAPEUTICS, INC.
16,232,246
Shares of Common Stock
PERLIMINARY
PROSPECTUS
,
2022
PART
II
INFORMATION
NOT REQUIRED IN PROSPECTUS
ITEM
        13.
OTHER
        EXPENSES OF ISSUANCE AND DISTRIBUTION.
The following is a statement of approximate expenses to be incurred by us, in connection with the distribution of the Common Stock registered
under this registration statement:
Amount
SEC registration fee
$
1,853.2
Printer fees and expenses
$
1,000
Legal fees and expenses
$
10,000
Accountant's fees
        and expenses
$
10,000
Miscellaneous
$
1,500
Total
$
24,353.2
ITEM
        14.
INDEMNIFICATION
        OF DIRECTORS AND OFFICERS.
Section 145 of the Delaware General Corporation Law (which we refer to as the DGCL) provides, in general, that a corporation incorporated
under the laws of the State of Delaware, as we are, may indemnify any person who was or is a party or is threatened to be made a party
to any threatened, pending or completed action, suit or proceeding (other than a derivative action by or in the right of the corporation)
by reason of the fact that such person is or was a director, officer, employee or agent of the corporation, or is or was serving at the
request of the corporation as a director, officer, employee or agent of another enterprise, against expenses (including attorneys'
fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such action,
suit or proceeding if such person acted in good faith and in a manner such person reasonably believed to be in or not opposed to the best
interests of the corporation and, with respect to any criminal action or proceeding, had no reasonable cause to believe such person's
conduct was unlawful. In the case of a derivative action, a Delaware corporation may indemnify any such person against expenses (including
attorneys' fees) actually and reasonably incurred by such person in connection with the defense or settlement of such action or
suit if such person acted in good faith and in a manner such person reasonably believed to be in or not opposed to the best interests
of the corporation, except that no indemnification will be made in respect of any claim, issue or matter as to which such person will
have been adjudged to be liable to the corporation unless and only to the extent that the Court of Chancery of the State of Delaware or
any other court in which such action was brought determines such person is fairly and reasonably entitled to indemnity for such expenses.
Our certificate of incorporation and bylaws provide that we will indemnify our directors, officers, employees and agents to the extent
and in the manner permitted by the provisions of the DGCL, as amended from time to time, subject to any permissible expansion or limitation
of such indemnification, as may be set forth in any stockholders' or directors' resolution or by contract. In addition, our
director and officer indemnification agreements with each of our directors and officers provide, among other things, for the indemnification
to the fullest extent permitted or required by Delaware law, provided that no indemnitee will be entitled to indemnification in connection
with any claim initiated by the indemnitee against us or our directors or officers unless we join or consent to the initiation of the
claim, or the purchase and sale of securities by the indemnitee in violation of Section 16(b) of the Exchange Act.
Any repeal or modification of these provisions approved by our stockholders will be prospective only and will not adversely affect any
limitation on the liability of any of our directors or officers existing as of the time of such repeal or modification.
We are also permitted to apply for insurance on behalf of any director, officer, employee or other agent for liability arising out of
his actions, whether or not the DGCL would permit indemnification.
II
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Anti-Takeover
Effect of Delaware Law, Certain Charter and Bylaw Provisions
Our certificate of incorporation authorizes the issuance of up to 200,000 shares of preferred stock and our Board of Directors is empowered,
without stockholder approval, to issue a new series of preferred stock with dividend, liquidation, conversion, voting or other rights
which could adversely affect the voting power or other rights of the holders of Common Stock. Such authority, together with certain provisions
of Delaware law and of our certificate of incorporation and bylaws, may have the effect of delaying, deterring or preventing a change
in control of us, may discourage bids for the Common Stock at a premium over the market price and may adversely affect the market price,
and the voting and other rights of the holders of the Common Stock.
Although we have no present intention to issue any additional shares of our preferred stock, we may do so in the future. The board of
directors of a Delaware corporation may issue rights, options, warrants or other convertible securities, or rights entitling its holders
to purchase, receive or acquire shares or fractions of shares of the corporation or assets or debts or other obligations of the corporation,
upon such terms as are determined by the board of directors. Our Board of Directors is free, subject to their fiduciary duties to stockholders,
to structure the issuance or exercise of the rights in a manner which may exclude significant stockholders from being entitled to receive
such rights or to exercise such rights or in a way which may effectively prevent a takeover of the corporation by persons deemed hostile
to management. Nothing contained in our certificate of incorporation will prohibit our Board of Directors from using these types of rights
in this manner.
Our current executive officer of the Company holds approximately 72% of the voting power of our outstanding shares. This person has a
controlling influence in determining the outcome of any corporate transaction or other matters submitted to our stockholders for approval,
including mergers, consolidations and the sale of all or substantially all of our assets, election of directors, and other significant
corporate actions. As such, our executive officer has the power to prevent or cause a change in control; therefore, without their consent
we could be prevented from entering into transactions that could be beneficial to us. The interests of our executive officer may give
rise to a conflict of interest with the Company and the Company's shareholders.
We are subject to the provisions of Section 203 of the GCL, an anti-takeover law. In general, Section 203 prohibits a publicly held Delaware
corporation from engaging in a "business combination" with an "interested stockholder" for a period of three years
after the date of the transaction in which the person became an interested stockholder, unless the business combination is approved in
the following prescribed manner:
●
prior
        to the time of the transaction, the board of directors of the corporation approved either the business combination or the transaction
        which resulted in the stockholder becoming an interested stockholder;
●
upon
        completion of the transaction that resulted in the stockholder becoming an interested stockholder, the stockholder owned at least 85%
        of the voting stock of the corporation outstanding at the time the transaction commenced, excluding for purposes of determining the number
        of shares outstanding (1) shares owned by persons who are directors and also officers and (2) shares owned by employee stock plans in
        which employee participants do not have the right to determine confidentially whether shares held subject to the plan will be tendered
        in a tender or exchange offer; and
●
on
        or subsequent to the time of the transaction, the business combination is approved by the board and authorized at an annual or special
        meeting of stockholders, and not by written consent, by the affirmative vote of at least 66 2/3% of the outstanding voting stock which
        is not owned by the interested stockholder.
Generally, for purposes of Section 203, a "business combination" includes a merger, asset or stock sale, or other transaction
resulting in a financial benefit to the interested stockholder. An "interested stockholder" is a person who, together with
affiliates and associates, owns or, within three years prior to the determination of interested stockholder status, owned 15% or more
of a corporation's outstanding voting securities.
ITEM
        15.
RECENT
        SALES OF UNREGISTERED SECURITIES
Set forth below are the sales of all securities by the Company in the last three years, which were not registered under the Securities
Act. The Company believes that each of such issuances was exempt from registration under the Act in reliance on Section 4(a)(2) of the
Act, Rule 701 and/or Regulation S under the Securities Act.
II
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On December 21, 2021, Manuka entered into SPA with the Chomsky Group, pursuant to which Manuka agreed to sell 15,656 of its Ordinary
Shares to Adler for aggregate consideration of $375,024 and 5,208 Ordinary Shares to Eyal for aggregate consideration of $124,992. Following
the consummation of the transactions contemplated by the SPA, Adler and Eyal's equity holdings of Manuka represented 17.24% of the
issued capital of Manuka, on a fully diluted basis. In addition, pursuant to the SPA, Manuka is entitled to sell an additional 4,166 Ordinary
Shares to any third party to complement a total investment of $600,000, providing however that these additional shares shall be sold pursuant
to the same terms as the allotted shares in the SPA. Pursuant to the SPA, in the event that Manuka issues to any entity shares, options
or other securities converted into shares, at a price per share of less than $24 (the "Reduced Price"), Manuka shall make
to Chomsky Group whole in a way of additional issuance of shares such that the Chomsky Group has effectively paid the Reduced Price. Such
right shall expire once the Manuka has raised, an aggregate of, at least $1,000,000. In the event that the Manuka shall issue to any other
party shares with senior rights to the rights of the shares issued to Chomsky Group ("Senior Rights"), then the shares issued
to Chomsky Group shall be converted to the same Senior Rights, on the date the Company issues such Preferred Shares. Such right shall
expire once Manuka has raised, an aggregate of, at least $1,000,000.
On
March 6, 2022, we signed a Share Exchange
Agreement, as amended, with Manuka, pursuant to which Manuka became our wholly owned subsidiary. Following the Closing Date, we adopted
the business of Manuka. Pursuant to the terms of the Share Exchange Agreement, we acquired all of the Manuka Shares from Manuka's
shareholders in exchange for an aggregate amount of 33,791,641 shares of our Common Stock of  and 110,000 shares of our Series D
Preferred stock (convertible into 66,000,000 shares of our Common Stock), such that Manuka's shareholders held, immediately following
the closing, eighty-nine percent (89%) of our issued and outstanding share capital (including and assuming the full conversion of the
Series D Preferred stock)
.
In addition, on June 30, 2022, we entered into various debt forgiveness agreements with various existing stockholders, including Tonak
Ltd. (formerly our largest shareholder), for the forgiveness of an aggregate of $306,117 in outstanding debt in exchange for the issuance
of 3,031,567 shares of our Common Stock. On June 30, 2022, we entered into various warrant exchange agreements for the exchange of certain
warrants to purchase shares of our Common Stock, originally issued in October 2017, in exchange for an aggregate of 2,342,802 shares of
our Common Stock. On June 30, 2022, we entered into several debt forgiveness agreement and warrant exchange agreements, including: (i)
a debt forgiveness agreement with Cutter Mill Capital LLC, pursuant to which we agreed to issue 894,169 shares of our Common Stock. We
also agreed to register all such shares of Common Stock issued to Cutter Mill Capital, , within the earlier of 60 days following
the closing date of the Share Exchange Agreement (provided, however that in the event we have not cleared comments with the SEC with respect
to this filing relating to the transactions contemplated by the Share Exchange Agreement, such date shall be 90 days following the date
if the agreement) and the date that we file its next registration statement, and agreed to obtain effectiveness within 90 days (or 120
days in the event of a full review by the SEC); (ii) a debt forgiveness agreement with Tonak Ltd., pursuant to which we agreed to issue
1,573,582 shares of our Common Stock; (iii) a debt forgiveness agreement with Hadasit Medical Research Services and Development Ltd.,
pursuant to which we agreed to issue 95,256 shares of our Common Stock; (iv) warrant exchange agreements with Globis Capital Partners,
LP and Globis International Investments LLC, pursuant to which we agreed to issue 1,585,682 and 616,654 shares of our Common Stock, respectively;
(v) warrant exchange agreements with Brian M. Culley and Amiad Solomon, pursuant to which we agreed to issue to each 220,233 shares of
our Common Stock; and (vi) an option exchange agreement with Chanan Morris, pursuant to which we agreed to issue to each 780,934 shares
of our Common Stock.
II
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ITEM
        16.
EXHIBITS
        AND FINANCIAL STATEMENT SCHEDULES
(a)
Exhibits.
3.1*
Articles
        of Incorporation of the Company, as amended (previously filed as exhibit 3.1 to our Form 10-SB filed with the SEC on June 10, 1998; Exhibits
        3.1 and 3.2 to our Current Report on Form 8-K filed with the SEC on November 8, 2002; Exhibit 4 to our Current Report on Form 8-K filed
        with the SEC on July 22, 2003; and Exhibit 3.1 to our Current Report on Form 8-K filed with the SEC on September 24, 2010).
3.2*
Certificate
        of Amendment, dated September 8, 2022, previously filed as exhibit 3.1 to our Current Report Form 8-K with the SEC on September 9, 2022).
4.1*
Certificate
        of Designation of Series D Convertible Preferred Stock,
previously filed as Exhibit 4.1 to Current Report 8-K on July 5,
        2022.
5.1#
Opinion of Sullivan &
        Worcester LLP.
10.1*
Share
        Exchange Agreement by and between Artemis Therapeutics, Inc., Manuka Ltd., an Israeli company and the shareholders of Manuka Ltd., dated
        March 6, 2022, previously filed as exhibit 10.1 to our Form 10-Q with the SEC on May 23, 2022
.
10.2*^
First
        Amendment to the Share Exchange Agreement by and between Artemis Therapeutics, Inc., Manuka Ltd., an Israeli company and the shareholders
        of Manuka Ltd., dated June 30, 2022, previously filed as Exhibit 10.2 to Current Report 8-K on July 5, 2022.
10.3*^
Supply
        Agreement between Manuka Ltd. and Waitemata Honey Co. Ltd., dated July 20, 2021,
previously filed as Exhibit 10.3 to Current
        Report 8-K on July 5, 2022.
10.4*^
English
        Translation of Agreement between Manuka Ltd. and Chic Cosmetic Industries 1987 Ltd., dated December 14, 2021, previously filed as Exhibit
        10.4 to Current Report 8-K on July 5, 2022.
10.5*
English
        Translation of Import License from the Israeli Ministry of Health, dated February 28, 2022, previously filed as Exhibit 10.5 to Current
        Report 8-K on July 5, 2022.
10.6*
Form
        of Warrant Exchange Agreement, previously filed as Exhibit 10.6 to Current Report 8-K on July 5, 2022.
10.7*
Form
        of Debt Forgiveness Agreement, previously filed as Exhibit 10.7 to Current Report 8-K on July 5, 2022.
10.8**
Form
        of Indemnification Agreement
21.1*
List
        of Subsidiaries, previously filed as Exhibit 21.1 to Current Report 8-K on July 5, 2022.
23.1**
Consent
        of
Brightman Almagor Zohar & Co., Certified Public Accountants, a firm in the Deloitte Global Network, an independent registered
        public accounting firm.
23.2#
Consent
        of Sullivan & Worcester LLP (included in Exhibit 5.1).
24.1**
Power
        of Attorney (included on signature page).
101.1
The
        following materials from the Company's Quarterly Report on Form 10-Q for the quarter ended June 30, 2022 formatted in Inline XBRL
        (eXtensible Business Reporting Language): (i) the Interim Condensed Consolidated Balance Sheets, (ii) the Interim Condensed Consolidated
        Statements of Comprehensive Loss, (iii) the Condensed Consolidated Statements of Stockholders Equity, (iv) the Interim Condensed Consolidated
        Statements of Cash Flows and (v) related notes to these financial statements, tagged as blocks of text and in detail.**
101.3
The
        following materials from the Registrant, formatted in XBRL (Extensible Business Reporting Language): (i) Balance Sheets as of December
        31, 2021 and 2020, (ii) Statements of Comprehensive Loss for the years ended December 31, 2021 and 2020, (iii) Statements of Changes in
        Stockholders Equity for the years ended December 31, 2021 and 2020, (iv) Statements of Cash Flows for the years ended December 31, 2021
        and 2020, and (v) related notes to these financial statements, tagged as blocks of text and in detail.**
107**
Filing
        Fee table
^
Certain
        identified information in the exhibit has been excluded from the exhibit because it is both (i) not material and (ii) would likely cause
        competitive harm to the Company if publicly disclosed. The Company agrees to furnish supplementally a copy of any omitted schedule or
        exhibit to the SEC upon request.
*
Previously filed.
**
Filed herewith.
#
To be filed by an amendment.
II
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(b)
Exhibits
Financial
Statement Schedules:
​
The
filing fee table required by Item 601(b)(107) of Regulation S-K to be filed as part of this registration statement is set forth in the
Exhibit Index
(c)
Exhibits
The
filing fee table required by Item 601(b)(107) of Regulation S-K to be filed as part of this registration statement is set forth in the
Exhibit Index
ITEM
        17.
UNDERTAKINGS
.
The
undersigned registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
(i)
To include any prospectus
        required by Section 10(a)(3) of the Securities Act;
(ii)
To
        reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
        amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration
        statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
        offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
        may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
        and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration
        Fee" table in the effective registration statement; and
(iii)
To include any material
        information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to
        such information in the registration statement.
(2)
That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
to be the initial
bona fide
offering thereof.
(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.
II
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(4)
That, for the purpose of determining liability under the Act to any purchaser:
(i)
Each
        prospectus filed by the Registrant pursuant to Rule 424(b)(3) shall be deemed to be part of the registration statement as of the date
        the filed prospectus was deemed part of and included in the registration statement; and
(ii)
Each
        prospectus required to be filed pursuant to Rule 424(b)(2), (b)(5), or (b)(7) as part of a registration statement in reliance on Rule
        430B relating to an offering made pursuant to Rule 415(a)(1)(i), (vii), or (x) for the purpose of providing the information required by
        section 10(a) of the Securities Act of 1933 shall be deemed to be part of and included in the registration statement as of the earlier
        of the date such form of prospectus is first used after effectiveness or the date of the first contract of sale of securities in the offering
        described in the prospectus. As provided in Rule 430B, for liability purposes of the issuer and any person that is at that date an underwriter,
        such date shall be deemed to be a new effective date of the registration statement relating to the securities in the registration statement
        to which that prospectus relates, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
        thereof. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement
        or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the
        registration statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify any statement
        that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately
        prior to such effective date.
(b)
The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing
of the Registrant's annual report pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (and, where applicable,
each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is
incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(c)
Insofar as indemnification for liabilities arising under the
Securities Act of 1933 may be permitted to directors, officers and
controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the
opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses
incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding)
is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless
in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication
of such issue.
II
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SIGNATURES
Pursuant to
the requirements of the Securities Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form S-1 and has duly caused this registration statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in Petach Tikva, Israel, on the September 21, 2022.
ARTEMIS
        THERAPEUTICS, INC.
By:
/s/ Shimon Citron
Name:
Shimon Citron
Title:
Chief Executive Officer
        and Director
POWER
OF ATTORNEY
KNOW
ALL MEN BY THESE PRESENTS, that we, the undersigned officers and directors of Artemis Therapeutics, Inc., a Delaware corporation, do hereby
constitute and appoint Shimon Citron and David Dana, and each of them, as his or her true and lawful attorney-in-fact and agent, with
full power of substitution and re-substitution, for him and in his name, place, and stead, in any and all capacities, to sign any and
all amendments (including post-effective amendments, exhibits thereto and other documents in connection therewith) to this Registration
Statement and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorney-in-fact and agent full power and authority to do and perform each and every act and thing requisite
and necessary to be done in connection therewith, as fully to all intents and purposes as he might or could do in person, hereby ratifying
and confirming all that said attorney-in-fact and agent, or his substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.
Pursuant
to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities
and on the dates indicated.
Person
Capacity
Date
/s/ Shimon Citron
Chief Executive Officer
        and Director
September
        21, 2022
Shimon Citron
(Principal Executive
        Officer)
/s/
        David Dana
Chief Financial Officer
September
        21, 2022
David Dana
(Principal Financial
        and Accounting Officer)
II
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