<!doctype html>
<html>
<head>
     <title></title>
</head>
<body style="font: 10pt Times New Roman, Times, Serif">

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

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

<!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 4pt solid; border-bottom: Black 1.5pt solid">&nbsp;</div></div><!-- Field: /Rule-Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><font style="font-size: 18pt"><b>UNITED STATES</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><font style="font-size: 18pt"><b>SECURITIES AND EXCHANGE
COMMISSION</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><font style="font-size: 12pt"><b>Washington, D.C.
20549</b></font></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><font style="font-size: 18pt"><b>FORM S-8</b></font></p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SECURITIES ACT OF 1933</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><font style="font-size: 18pt"><b>A2Z CUST2MATE SOLUTIONS
CORP.</b></font></p>

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

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; padding-top: 1.5pt; padding-right: 1.75pt; padding-left: 1.75pt; text-align: center; width: 49%"><font style="font-size: 10pt"><b>British Columbia, Canada</b></font></td>
    <td style="padding: 1.5pt 1.75pt 1pt; width: 2%">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; padding-top: 1.5pt; padding-right: 1.75pt; padding-left: 1.75pt; text-align: center; width: 49%"><font style="font-size: 10pt"><b>N/A</b></font></td></tr>
  <tr>
    <td style="padding: 1.5pt 1.75pt; text-align: center"><font style="font-size: 10pt"><i>(State or other jurisdiction of</i></font></td>
    <td style="vertical-align: bottom; padding: 1.5pt 1.75pt">&nbsp;</td>
    <td style="padding: 1.5pt 1.75pt; text-align: center"><font style="font-size: 10pt"><i>(I.R.S. Employer</i></font></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding: 1.5pt 1.75pt; text-align: center"><font style="font-size: 10pt"><i>incorporation or organization)</i></font></td>
    <td style="padding: 1.5pt 1.75pt">&nbsp;</td>
    <td style="padding: 1.5pt 1.75pt; text-align: center"><font style="font-size: 10pt"><i>Identification Number)</i></font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><b>1600-609 Granville Street<br />
Vancouver, British Columbia</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><b>V7Y 1C3 Canada<br />
(647) 558-5564</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><i>(Address, including zip code, and telephone number,
including area code, of Registrant&rsquo;s principal executive offices)</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>A2Z Cust2Mate Solutions Corp. Stock Option Plan</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>A2Z Cust2Mate Solutions Corp. RSU Plan</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><i>(Full title of the plans)</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>COGENCY GLOBAL INC.<br />
122 East 42nd Street, 18th Floor<br />
New York, NY 10168<br />
1-800-221-0102 </b><i>(Name, address, including zip code, and telephone number, including area code, of agent for service)</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><i>Please send copies of all communications to:</i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Gregory Sichenzia, Esq.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Avital Perlman, Esq.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Sichenzia Ross Ference Carmel LLP</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>1185 Avenue of the Americas, 31<sup>st</sup> Floor</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>New York, NY 10036</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(212) 930-9700</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Indicate by check mark whether the registrant is a
large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See
the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and
&ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td><font style="font-size: 10pt">Large accelerated filer <font style="font-family: Times New Roman, Times, Serif">&#9744;</font></font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Accelerated filer <font style="font-family: Times New Roman, Times, Serif">&#9744;</font></font></td></tr>
  <tr style="vertical-align: top">
    <td><font style="font-size: 10pt">Non-accelerated filer <font style="font-family: Times New Roman, Times, Serif">&#9746;</font></font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Smaller reporting company <font style="font-family: Times New Roman, Times, Serif">&#9746;</font></font></td></tr>
  <tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Emerging growth company <font style="font-family: Times New Roman, Times, Serif">&#9746;</font></font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">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 pursuant to Section 7(a)(2)(B) of the Securities Act. <font style="font-family: Times New Roman, Times, Serif">&#9744;</font></p>

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

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

<!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 1.5pt solid; border-bottom: Black 4pt solid">&nbsp;</div></div><!-- Field: /Rule-Page -->

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


<!-- Field: Page; Sequence: 1 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><p style="margin: 0pt">&#160;</p></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">This Registration Statement on Form S-8 (this &ldquo;<b>Registration
Statement</b>&rdquo;) is being filed by A2Z Cust2Mate Solutions Corp., a corporation continued under the laws of the Province of British
Columbia, Canada (the &ldquo;<b>Company</b>&rdquo;) relating to 5,586,489 common shares, no par value per share (the &ldquo;<b>Common
Shares</b>&rdquo;), issuable under A2Z Cust2Mate Solutions Corp.&rsquo;s Stock Option Plan (the &ldquo;<b>Stock Option Plan</b>&rdquo;)
and A2Z Cust2Mate Solutions Corp.&rsquo;s RSU Plan (the &ldquo;<b>RSU Plan</b>&rdquo; and together with the Stock Option Plan, the &ldquo;<b>Plans</b>&rdquo;.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">This Registration Statement also Includes a prospectus
(the &ldquo;<b>Reoffer Prospectus</b>&rdquo;) prepared in accordance with General Instruction C of Form S-8 and in accordance with the
requirements of Part I of Form S-3. This Reoffer Prospectus may be used for the reoffer and resale of Common Shares on a continuous or
delayed basis that may be deemed to be &ldquo;restricted securities&rdquo; and/or &ldquo;control securities&rdquo; within the meaning
of the Securities Act of 1933, as amended (the &ldquo;<b>Securities Act</b>&rdquo;), and the rules and regulations promulgated thereunder,
that are issuable to certain of our executive officers, employees, consultants and directors identified in the Reoffer Prospectus. The
number of Common Shares included in the Reoffer Prospectus represents Common Shares issuable to the selling securityholders pursuant to
equity awards, including stock options and restricted stock grants, granted to the selling securityholders and does not necessarily represent
a present intention to sell any or all such Common Shares.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Common Shares for purchase in this prospectus
are not being offered to residents of Canada.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75pt; text-align: justify"><b>NEITHER THE SECURITIES AND EXCHANGE
COMMISSION (NOR ANY STATE OR CANADIAN SECURITIES REGULATOR HAS APPROVED OR DISAPPROVED OF THE SECURITIES OFFERED HEREBY, PASSED UPON THE
ACCURACY OR ADEQUACY OF THIS REGISTRATION STATEMENT OR REOFFER PROSPECTUS CONTAINED HEREIN OR DETERMINED IF THIS REGISTRATION STATEMENT
OR REOFFER PROSPECTUS CONTAINED HEREIN IS TRUTHFUL OR COMPLETE. ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENCE.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75pt"><b>&nbsp;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0 0 0 0.75pt"><b><i>The securities offered hereby have not been qualified
for distribution by this prospectus under the securities laws of any province or territory of Canada and are not being offered in Canada
or to any resident of Canada.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75pt">&nbsp;</p>


<!-- Field: Page; Sequence: 2 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><p style="margin: 0pt">&#160;</p></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Item 1. Plan Information.</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company will provide each
recipient of a grant under the Plans (the &ldquo;<b>Recipients</b>&rdquo;) with documents that contain information related to the Plans,
and other information including, but not limited to, the disclosure required by Item 1 of Form S-8, which information is not required
to be and is not being filed as a part of this Registration Statement on Form S-8 (the &ldquo;<b>Registration Statement</b>&rdquo;) or
as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. The foregoing information and the documents incorporated
by reference in response to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements
of Section 10(a) of the Securities Act. A Section 10(a) prospectus will be given to each Recipient who receives Common Shares covered
by this Registration Statement, in accordance with Rule 428(b)(1) under the Securities Act.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Item 2. Registrant Information and Employee Plan Annual Information.</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The documents containing the information
specified in Part I of this Registration Statement will be sent or given to participants in the Plans, as specified by Rule 428(b)(1)
promulgated under the Securities Act. Such documents need not be filed with the Securities and Exchange Commission (the &ldquo;<b>Commission</b>&rdquo;)
either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 promulgated under the
Securities Act. These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part
II of this Registration Statement, taken together, constitute a prospectus that meets the requirement of Section 10(a) of the Securities
Act.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">1600-609 Granville Street</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Vancouver,&nbsp;British Columbia&nbsp;V7Y 1C3&nbsp;Canada</p>

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


<!-- Field: Page; Sequence: 3 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><p style="margin: 0pt">&#160;</p></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>REOFFER PROSPECTUS</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>A2Z CUST2MATE SOLUTIONS CORP.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Up to 2,623,004 Common Shares</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Issuable Under Certain Grants Under</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This reoffer prospectus relates
to the public resale, from time to time, of an aggregate of 2,623,004 common shares, no par value per share (the &ldquo;Common Shares&rdquo;),
by certain security holders identified herein in the section entitled &ldquo;Selling Securityholders&rdquo;. Such Common Shares, or the
&ldquo;Shares&rdquo;, may be acquired upon the exercise of outstanding options issued under the Option Plan or settlement of restricted
share units issued under the RSU Plan. You should read this prospectus carefully before you invest in our Common Shares.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Such resales shall take place
on Nasdaq, or such other stock market or exchange on which our Common Shares may be listed or quoted, in negotiated transactions or otherwise,
at market prices prevailing at the time of the sale or at prices otherwise negotiated (see &ldquo;Plan of Distribution&rdquo; starting
on page 6 of this reoffer prospectus). We will receive no part of the proceeds from sales made under this reoffer prospectus.
The selling securityholders will bear all sales commissions and similar expenses. Any other expenses incurred by us in connection with
the registration and offering and not borne by the selling securityholders will be borne by us.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: justify; text-indent: 0.5in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">This reoffer prospectus has been
prepared for the purposes of registering the Shares under the Securities Act to allow for future sales by the selling securityholders
on a continuous or delayed basis to the public without restriction. We have not entered into any underwriting arrangements in connection
with the sale of the Shares covered by this reoffer prospectus. The selling securityholders identified in this reoffer prospectus, or
their pledgees, donees, transferees or other successors-in-interest, may offer the Shares covered by this reoffer prospectus from time
to time through public or private transactions at prevailing market prices, at prices related to prevailing market prices or at privately
negotiated prices.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Investing in our Common Shares
involves risks. See &ldquo;Risk Factors&rdquo; beginning on page 3 of this reoffer prospectus. These are speculative securities.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our Common Shares are traded
on the Nasdaq Capital Market under the symbol &ldquo;AZ&rdquo; and the last reported sale price of our Common Shares on April 22, 2025
was $7.915 per share.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><b>NEITHER THE SECURITIES AND
EXCHANGE COMMISSION 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.</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The date of this prospectus is April 23, 2025</p>

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


<!-- Field: Page; Sequence: 4 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><p style="margin: 0pt">&#160;</p></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

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

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr>
    <td style="vertical-align: top; padding-bottom: 1pt">&nbsp;</td>
    <td style="padding-bottom: 1pt; width: 0.15in">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: top; text-align: center; width: 0.5in"><font style="font-size: 10pt"><b>Page</b></font></td></tr>
  <tr>
    <td style="vertical-align: top">&nbsp;</td>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: center">&nbsp;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><font style="font-size: 10pt"><a href="#a_001">Cautionary Statement Regarding Forward-Looking Statements</a></font></td>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: center"><font style="font-size: 10pt">ii</font></td></tr>
  <tr style="background-color: white">
    <td style="vertical-align: top"><font style="font-size: 10pt"><a href="#a_002">Prospectus Summary</a></font></td>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: center">1</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><a href="#a_003"><font style="font-size: 10pt">Risk Factors</font></a></td>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: center">3</td></tr>
  <tr style="background-color: white">
    <td style="vertical-align: top"><a href="#a_004"><font style="font-size: 10pt">Use of Proceeds</font></a></td>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: center">3</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><a href="#a_005"><font style="font-size: 10pt">Selling Securityholders</font></a></td>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: center">3</td></tr>
  <tr style="background-color: white">
    <td style="vertical-align: top"><a href="#a_006"><font style="font-size: 10pt">Plan of Distribution</font></a></td>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: center">6</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><a href="#a_007"><font style="font-size: 10pt">Legal Matters</font></a></td>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: center">7</td></tr>
  <tr style="background-color: white">
    <td style="vertical-align: top"><a href="#a_008"><font style="font-size: 10pt">Experts</font></a></td>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: center">7</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><a href="#a_009"><font style="font-size: 10pt">Incorporation of Certain Documents by Reference</font></a></td>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: center">7</td></tr>
  <tr style="background-color: white">
    <td style="vertical-align: top"><a href="#a_010"><font style="font-size: 10pt">Disclosure of Commission Position on Indemnification For Securities Act Liabilities</font></a></td>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: center">8</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top"><a href="#a_011"><font style="font-size: 10pt">Where You can Find Additional Information</font></a></td>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: center">8</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: justify"><i>&nbsp;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Except where the context otherwise requires, the
terms, </i>&ldquo;<i>we,</i>&rdquo; &ldquo;<i>us,</i>&rdquo; &ldquo;<i>our</i>&rdquo; <i>or </i>&ldquo;<i>the Company,</i>&rdquo; <i>refer
to the business of A2Z Cust2Mate Solutions Corp. and its subsidiaries.</i></p>

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


<!-- Field: Page; Sequence: 5 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->i<!-- Field: /Sequence -->&#160;</p></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center"><b><a name="a_001"></a>CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING
STATEMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Some of the statements in this
prospectus and in the accompanying prospectus constitute &ldquo;forward-looking statements&rdquo; within the meaning of Section 27A of
the Securities Act of 1933, as amended, (&ldquo;Securities Act&rdquo;) and Section 21E of the Securities Exchange Act of 1934, as amended,
(&ldquo;Exchange Act&rdquo;). These statements relate to future events concerning our business and to our potential revenues, operating
results, and financial condition. In some cases, you can identify forward-looking statements by terminology such as &ldquo;may&rdquo;,
&ldquo;will&rdquo;, &ldquo;could&rdquo;, &ldquo;would&rdquo;, &ldquo;should&rdquo;, &ldquo;expect&rdquo;, &ldquo;plan&rdquo;, &ldquo;anticipate&rdquo;,
&ldquo;intend&rdquo;, &ldquo;believe&rdquo;, &ldquo;estimate&rdquo;, &ldquo;forecast&rdquo;, &ldquo;predict&rdquo;, &ldquo;propose&rdquo;,
&ldquo;potential&rdquo;, or &ldquo;continue&rdquo; or the negative of those terms or other comparable terminology.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Any forward-looking statements
contained in this prospectus or the accompanying prospectus are only estimates or predictions of future events based on information currently
available to our management and management&rsquo;s current beliefs about the potential outcome of future events. Whether these future
events will occur as management anticipates, whether we will achieve our business objectives, and whether our potential revenues, operating
results, or financial condition will improve in future periods are subject to numerous risks. There are a number of important factors
that could cause actual results to differ materially from the results anticipated by these forward-looking statements. These important
factors include those that we discuss under the heading &ldquo;Risk Factors&rdquo; and in other sections of our Annual Report on Form
20-F for the fiscal year ended December 31, 2024, as well as in our other reports filed from time to time with the SEC that are incorporated
by reference into this prospectus. You should read these factors and the other cautionary statements made in this prospectus and in the
documents we incorporate by reference into this prospectus as being applicable to all related forward-looking statements wherever they
appear in this prospectus or the documents we incorporate by reference into this prospectus. Our actual results, performance or achievements
may vary materially from any future results, performance or achievements expressed or implied by these forward-looking statements. We
undertake no obligation to publicly update any forward-looking statements, whether as a result of new information, future events or otherwise,
except as required by law.</p>

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


<!-- Field: Page; Sequence: 6 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->ii<!-- Field: /Sequence -->&#160;</p></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 16.2pt; text-align: center"><b><a name="a_002"></a>PROSPECTUS SUMMARY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 16.2pt; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><i>The Commission allows us to
</i>&lsquo;&lsquo;<i>incorporate by reference</i>&rsquo;&rsquo; <i>certain information that we file with the Commission, which means that
we can disclose important information to you by referring you to those documents. The information incorporated by reference is considered
to be part of this prospectus, and information that we file later with the Commission will update automatically, supplement and/or supersede
the information disclosed in this prospectus. Any statement contained in a document incorporated or deemed to be incorporated by reference
in this prospectus shall be deemed to be modified or superseded for purposes of this prospectus to the extent that a statement contained
in this prospectus or in any other document that also is or is deemed to be incorporated by reference in this prospectus modifies or supersedes
such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a
part of this prospectus. You should read the following summary together with the more detailed information regarding our company, our
Common Shares and our financial statements and notes to those statements appearing elsewhere in this prospectus or incorporated herein
by reference.</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 17.2pt; text-align: center"><b>&nbsp;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 17.2pt; text-align: center"><b>Our Company</b></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We are an innovative technology
company operating the following four complementary business lines through our subsidiaries: (i) development and commercialization of retail
&ldquo;smart cart&rdquo; solutions designed primarily for use in large grocery stores and supermarkets (&ldquo;Cust2Mate Carts&rdquo;
or &ldquo;Cust2Mate Products&rdquo;); (ii) manufacture of precision metal parts; (iii) provision of maintenance services in Israel, including
for Cust2Mate Products deployed in Israel; and (iv) development of our Fuel Tank Inertia Capsule System technology, or FTICS, a vehicle
device cover for the military and civilian automotive industry. We have a network of technological partners including, among others, NCR,
Toshiba, Asus, Lenovo, Accenture, Flex, Edgify, and Sensepass.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In 2020, we began to rapidly develop
smart carts for the retail industry, with the aim of becoming the leading mobile checkout system in the international market by providing
the optimal solution for shoppers and supermarket retailers. We have since focused the majority of our strategic planning, investment,
research, development and marketing efforts on our Cust2Mate Products, as management currently believes our operational capabilities are
most effectively leveraged by growing market share in the smart cart industry.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">A2Z Cust2Mate Solutions Corp.
was originally incorporated under the name &ldquo;ECC Ventures 1 Corp&rdquo; in the Province of British Columbia on January 15, 2018,
under the Business Corporations Act (British Columbia). The name was changed to &ldquo;A2Z Smart Technologies Corp&rdquo; on July 20,
2020. Effective July 31, 2024, we changed our name from A2Z Smart Technologies Corp. to &ldquo;A2Z Cust2Mate Solutions Corp.&rdquo;</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our principal executive offices
are located at 1600 &ndash; 609 Granville Street, Vancouver, British Columbia, V7Y 1C3 Canada, and the records and registered office are
located at 2200 HSBC Building 885 West Georgia Street, British Columbia, V6C 3E8 Canada. Our telephone number is (647) 558-5564. Our corporate
website address is www.cust2mate.com. The information contained in, or that can be accessed through our website is not incorporated by
reference and is not a part of this prospectus.</p>

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


<!-- Field: Page; Sequence: 7; Options: NewSection; Value: 1 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&nbsp;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&nbsp;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

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

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="background-color: white">
    <td style="white-space: nowrap; vertical-align: top; width: 2in"><font style="font-size: 10pt"><b>Outstanding Common Shares:</b></font></td>
    <td style="width: 0.1in">&nbsp;</td>
    <td style="vertical-align: top; text-align: justify"><font style="font-size: 10pt">34,971,955 Common Sharees are outstanding as of April 21, 2025.</font></td></tr>
  <tr style="background-color: white">
    <td style="white-space: nowrap">&nbsp;</td>
    <td>&nbsp;</td>
    <td style="text-align: justify">&nbsp;</td></tr>
  <tr style="background-color: white">
    <td style="white-space: nowrap; vertical-align: top"><font style="font-size: 10pt"><b>Common Shares Offered:</b></font></td>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: justify"><font style="font-size: 10pt">Up to 2,623,004 Shares offered for sale by the selling securityholders (which include our executive officers and directors) for their own account pursuant to the Plans.</font></td></tr>
  <tr style="background-color: white">
    <td style="white-space: nowrap">&nbsp;</td>
    <td>&nbsp;</td>
    <td style="text-align: justify">&nbsp;</td></tr>
  <tr style="background-color: white">
    <td style="white-space: nowrap; vertical-align: top"><font style="font-size: 10pt"><b>Selling Securityholders:</b></font></td>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: justify"><font style="font-size: 10pt">The selling securityholders are set forth in the
    section entitled &ldquo;Selling Securityholders&rdquo; of this reoffer prospectus on page 3. The amount of securities to be
    offered or resold by means of the reoffer prospectus by the designated selling securityholders may not exceed, during any three month
    period, the amount specified in Rule 144(e).</font></td></tr>
  <tr style="background-color: white">
    <td style="white-space: nowrap">&nbsp;</td>
    <td>&nbsp;</td>
    <td style="text-align: justify">&nbsp;</td></tr>
  <tr style="background-color: white">
    <td style="white-space: nowrap; vertical-align: top"><font style="font-size: 10pt"><b>Use of proceeds:</b></font></td>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: justify"><font style="font-size: 10pt">We will not receive any proceeds from the sale of the Shares by the selling securityholders. We would, however, receive proceeds upon the exercise of the stock options by those who receive options under the Plans and exercise such options for cash. Any cash proceeds will be used by us for general corporate purposes.</font></td></tr>
  <tr style="background-color: white">
    <td style="white-space: nowrap">&nbsp;</td>
    <td>&nbsp;</td>
    <td style="text-align: justify">&nbsp;</td></tr>
  <tr style="background-color: white">
    <td style="white-space: nowrap; vertical-align: top"><font style="font-size: 10pt"><b>Risk Factors:</b></font></td>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: justify"><font style="font-size: 10pt">The securities offered hereby involve a high degree of risk. See &ldquo;Risk Factors.&rdquo;</font></td></tr>
  <tr style="background-color: white">
    <td style="white-space: nowrap">&nbsp;</td>
    <td>&nbsp;</td>
    <td style="text-align: justify">&nbsp;</td></tr>
  <tr style="background-color: white">
    <td style="white-space: nowrap; vertical-align: top"><font style="font-size: 10pt"><b>Nasdaq trading symbol:</b></font></td>
    <td>&nbsp;</td>
    <td style="vertical-align: top; text-align: justify"><font style="font-size: 10pt">AZ</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;</p>


<!-- Field: Page; Sequence: 8; Value: 1 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&nbsp;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&nbsp;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center"><b><a name="a_003"></a>RISK FACTORS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><i>An investment in our Common
Shares is highly speculative and involves a high degree of risk. We face a variety of risks that may affect our operations or financial
results and many of those risks are driven by factors that we cannot control or predict. Before investing in our Common Shares, you should
carefully consider the risks below and set forth under the caption </i>&ldquo;<i>Risk Factors</i>&rdquo; <i>in our Annual Report for the
year ended December 31, 2024, which are incorporated by reference herein, and subsequent reports filed with the SEC, together with the
financial and other information contained or incorporated by reference in this prospectus. If any of these risks actually occurs, our
business, prospects, financial condition and results of operations could be materially adversely affected. In that case, the trading price
of our Common Shares would likely decline and you may lose all or a part of your investment. Only those investors who can bear the risk
of loss of their entire investment should invest in our Common Shares.</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: justify">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center"><b><a name="a_004"></a>USE OF PROCEEDS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Shares which may be sold under
this reoffer prospectus will be sold for the respective accounts of each of the selling securityholders listed herein (which include our
executive officers and directors). Accordingly, we will not realize any proceeds from the sale of our Common Shares. We will receive proceeds
from the exercise of the options; however, no assurance can be given as to when or if any or all of the options will be exercised. If
any options are exercised, the proceeds derived therefrom will be used for working capital and general corporate purposes. All expenses
of the registration of the Shares will be paid by us. See &ldquo;Selling Securityholders&rdquo; and &ldquo;Plan of Distribution.&rdquo;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: justify; text-indent: 0.5in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center"><b><a name="a_005"></a>SELLING SECURITYHOLDERS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We are registering for resale
the Shares covered by this prospectus to permit the selling securityholders identified below and their pledgees, donees, transferees and
other successors-in-interest that receive their securities from a selling securityholder as a gift, partnership distribution or other
non-sale related transfer after the date of this prospectus to resell the Shares when and as they deem appropriate. The selling securityholders
acquired, or may acquire, these Shares from us pursuant to the Plans. The Shares may not be sold or otherwise transferred by the selling
securityholders unless and until the applicable awards vest and are exercised, as applicable, in accordance with the terms and conditions
of the Plans.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">The following table sets forth:</p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&nbsp;</td>
    <td style="text-align: justify; width: 0.25in"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">the name of each selling securityholder;</font></td></tr>
  <tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td style="text-align: justify">&nbsp;</td>
    <td style="text-align: justify">&nbsp;</td></tr>
  <tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td style="text-align: justify"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">the position(s) or office of each selling securityholder;</font></td></tr>
  <tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td style="text-align: justify">&nbsp;</td>
    <td style="text-align: justify">&nbsp;</td></tr>
  <tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td style="text-align: justify"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">the number and percentage of our Common Shares that each selling securityholder beneficially owned as of April 21, 2025 prior to the offering for resale of the Shares under this prospectus;</font></td></tr>
  <tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td style="text-align: justify">&nbsp;</td>
    <td style="text-align: justify">&nbsp;</td></tr>
  <tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td style="text-align: justify"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">the number of Shares that may be offered for resale for the account of each selling securityholder under this prospectus; and</font></td></tr>
  <tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td style="text-align: justify">&nbsp;</td>
    <td style="text-align: justify">&nbsp;</td></tr>
  <tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td style="text-align: justify"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">the number and percentage of our Common Shares to be beneficially owned by each selling securityholder after the offering of the resale Shares (assuming all of the offered Shares are sold by such selling securityholder).</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Information with respect to beneficial
ownership is based upon information obtained from the selling securityholders. Because the selling securityholders may offer all or part
of the Shares pursuant to this reoffer prospectus, and because its offering is not being underwritten on a firm commitment basis, no estimate
can be given as to the amount of Common Shares that will be held upon termination of this offering.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The number of shares in the column
&lsquo;&lsquo;Number of Shares Being Offered&rsquo;&rsquo; represents all of the Shares that each selling securityholder may offer under
this prospectus. We do not know how long the selling securityholders will hold the Shares before selling them or how many Shares they
will sell. The Shares offered by this prospectus may be offered from time to time by the selling securityholders listed below. We cannot
assure you that any of the selling securityholders will offer for sale or sell any or all of the Shares offered by them by this prospectus.</p>

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


<!-- Field: Page; Sequence: 9; Value: 1 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&nbsp;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&nbsp;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Name&nbsp;of&nbsp;Selling<BR> Shareholder</td><td style="font-weight: bold; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Number&nbsp;of&nbsp;Shares<BR> Beneficially&nbsp;Owned&nbsp;Prior<BR> to&nbsp;the&nbsp;Offering&nbsp;(1)</td><td style="padding-bottom: 1pt; font-weight: bold">&nbsp;</td><td style="font-weight: bold; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Number&nbsp;of&nbsp;Shares<BR> Being&nbsp;Offered<BR> Hereby&nbsp;(2)</td><td style="padding-bottom: 1pt; font-weight: bold">&nbsp;</td><td style="font-weight: bold; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Number&nbsp;of&nbsp;Shares<BR> Beneficially&nbsp;Owned<BR> Upon&nbsp;Completion&nbsp;of<BR> the&nbsp;Offering&nbsp;(3)</td><td style="padding-bottom: 1pt; font-weight: bold">&nbsp;</td><td style="font-weight: bold; padding-bottom: 1pt">&nbsp;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Percentage&nbsp;of<BR> Shares&nbsp;to&nbsp;be<BR> Beneficially<BR> Owned&nbsp;Upon<BR> Completion&nbsp;of<BR> the&nbsp;Offering<BR> (3)(4)</td><td style="padding-bottom: 1pt; font-weight: bold">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 36%; text-align: left">Adam Weinbaum&nbsp;(5)</td><td style="width: 2%">&nbsp;</td>
    <td style="width: 1%; text-align: left">&nbsp;</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left">&nbsp;</td><td style="width: 2%">&nbsp;</td>
    <td style="width: 1%; text-align: left">&nbsp;</td><td style="width: 12%; text-align: right">53,333</td><td style="width: 1%; text-align: left">&nbsp;</td><td style="width: 2%">&nbsp;</td>
    <td style="width: 1%; text-align: left">&nbsp;</td><td style="width: 12%; text-align: right">0</td><td style="width: 1%; text-align: left">&nbsp;</td><td style="width: 2%">&nbsp;</td>
    <td style="width: 1%; text-align: left">&nbsp;</td><td style="width: 12%; text-align: right"><font style="font-size: 10pt">*</font></td><td style="width: 1%; text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>William Hayde(4)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">13,333</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Shlomo Rosenbaum(5)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">4,667</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Amnon Peleg(6)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">40,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">31,333</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">40,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Shaul Lotan&nbsp;(7)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">6,667</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Mordechai Erel Baron(8)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">62,108</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">33,333</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">62,108</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Smadar Amitay(9)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">14,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Asher Anshil Kroizer(10)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">6,667</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Yishayahu Fried(11)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">2,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Izchak Nathan Shapira(12)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">2,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Alan Rootenberg, Chief Financial Officer and Director(13)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">33,333</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Gadi Levin(14)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">20,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">60,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">20,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Daniel Bloch(15)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">20,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Yonatan De Jongh, Director(16)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">4,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">16,671</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">4,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Gadi Graus, Chief Executive Officer and Director (17)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">571,428</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">1,300,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">571,428</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">5.35</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>John Gildea(18)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">1,130,237</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">320,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">1,130,237</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">4.15</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Hila Kraus(19)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">8,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">54,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">8,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>David Lenchner(20)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">54,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Gal Gonen(21)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">54,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Yaniv Shmuel Levi(22)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">54,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Naftali Shmerler(23)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">32,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Oren Yahalom(24)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">32,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Ofek Ben Hamo(25)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">16,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Nir Arad(26)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">6,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Itzik Reuven(27)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">16,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Yechiel Goldish(28)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">6,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Reeves D. Ambrecht, Director (29)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">10,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Adi Vazan, Director (30)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">10,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Golan Drori(31)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">30,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Rafi Elhadad(32)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">6,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">30,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">6,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Yossi Tubor(33)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">30,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Victor Yampolski(34)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">20,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Hanni Steiner(35)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">20,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Israel Weiss(36)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">20,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Einat Klein(37)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">20,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Moty Mordechai(38)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">20,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Gal Ezrach Gindin(39)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">20,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Guy Greenberg(40)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">10,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Shahar Amsalem(41)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">10,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Elkana Porag(42)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">105,000</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Israel Morgenstern(43)</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">-</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">26,667</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right">0</td><td style="text-align: left">&nbsp;</td><td>&nbsp;</td>
    <td style="text-align: left">&nbsp;</td><td style="text-align: right"><font style="font-size: 10pt">*</font></td><td style="text-align: left">&nbsp;</td></tr>
  </table>

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">(*)</td><td style="text-align: justify">Less than 1%</td>
</tr></table>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr>
    <td style="vertical-align: top; width: 0.25in"><font style="font-size: 10pt">(1)</font></td>
    <td style="vertical-align: top; text-align: justify"><font style="font-size: 10pt">Includes all shares noted under &ldquo;Number of Shares Being Offered Hereby&rdquo;.&nbsp;&nbsp;Except as may be qualified with respect to the foregoing, the number of shares beneficially owned is determined in accordance with Rule 13d-3 of the Exchange Act, and the information is not necessarily indicative of beneficial ownership for any other purpose. Under such rule, beneficial ownership includes any shares as to which the selling securityholder has sole or shared voting power or investment power and also any shares which the selling securityholder has the right to acquire within 60 days.</font></td></tr>
</table>

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


<!-- Field: Page; Sequence: 10; Value: 1 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&nbsp;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&nbsp;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr>
    <td style="vertical-align: top; text-align: justify; width: 0.25in"><font style="font-size: 10pt">(2)</font></td>
    <td style="vertical-align: top; text-align: justify"><font style="font-size: 10pt">Represents common shares issuable upon the exercise of outstanding options or RSUs.</font></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><font style="font-size: 10pt">(3)</font></td>
    <td style="vertical-align: top; text-align: justify"><font style="font-size: 10pt">Assumes that all Shares to be offered, as set forth above, are sold pursuant to this offering and that no other Common Shares are acquired or disposed of by the selling securityholders prior to the termination of this offering. Because the selling securityholders may sell all, some or none of their Shares or may acquire or dispose of other Common Shares, no reliable estimate can be made of the aggregate number of Shares that will be sold pursuant to this offering or the number or percentage of Common Shares that each selling securityholder will own upon completion of this offering. </font></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: justify"><font style="font-size: 10pt">(4)</font></td>
    <td style="vertical-align: top; text-align: justify"><font style="font-size: 10pt">Based on 34,971,955 common shares issued and outstanding as of April 21, 2025.&nbsp;&nbsp;The percentage of shares beneficially owned is determined in accordance with Rule 13d-3 of the Exchange Act, and the information is not necessarily indicative of beneficial ownership for any other purpose. Under such rule, beneficial ownership Includes any shares as to which the selling securityholder has sole or shared voting power or investment power and also any shares which the selling securityholder has the right to acquire within 60 days.</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(5)</td><td>Includes 53,333 stock options, of which 53,333 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(4)</td><td>Includes 13,333 stock options, of which 13,333 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(5)</td><td>Includes 4,667 stock options, of which 4,667 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(6)</td><td>Includes 40,000 shares and 31,333 stock options, of which 21,333 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(7)</td><td>Includes 6,667 stock options, of which 6,667 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(8)</td><td>Includes 57,238 shares, 4,870 warrants and 33,333 stock options, of which 33,333 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(9)</td><td>Includes 14,000 stock options, of which 4,000 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(10)</td><td>Includes 6,667 stock options, of which 6,667 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(11)</td><td>Includes 2,000 stock options, of which 2,000 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(12)</td><td>Includes 2,000 stock options, of which 2,000 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(13)</td><td>Includes 33,333 stock options, of which 13,333 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(14)</td><td>Includes 20,000 shares and 60,000 stock options, of which 60,000 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(15)</td><td>Includes 20,000 stock options, of which 20,000 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(16)</td><td>Includes 4,000 shares and 16,671 stock options, of which 6,671 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(17)</td><td>Includes 571,428 shares and 1,300,000 stock options, of which 515,000 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(18)</td><td>Includes 803,590 shares, 326,647 warrants and 320,000 stock options, of which 320,000 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(19)</td><td>Includes 8,000 shares and 54,000 stock options, of which 8,000 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(20)</td><td>Includes 54,000 stock options, of which 8,000 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(21)</td><td>Includes 54,000 stock options, of which 8,000 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(22)</td><td>Includes 54,000 stock options, of which 8,000 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(23)</td><td>Includes 32,000 stock options, of which 4,000 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(24)</td><td>Includes 32,000 stock options, of which 4,000 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(25)</td><td>Includes 16,000 stock options, of which 2,000 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(26)</td><td>Includes 6,000 stock options, of which 2,000 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(27)</td><td>Includes 16,000 stock options, of which 2,000 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(28)</td><td>Includes 6,000 stock options, of which 2,000 have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(29)</td><td>Includes 10,000 stock options, of which none have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(30)</td><td>Includes 10,000 stock options, of which none have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(31)</td><td>Includes 30,000 stock options, of which none have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(32)</td><td>Includes shares and 30,000 stock options, of which none have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(33)</td><td>Includes 30,000 stock options, of which none have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(34)</td><td>Includes 20,000 stock options, of which none have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(35)</td><td>Includes 20,000 stock options, of which none have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(36)</td><td>Includes 20,000 stock options, of which none have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(37)</td><td>Includes 20,000 stock options, of which none have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(38)</td><td>Includes 20,000 stock options, of which none have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(39)</td><td>Includes 20,000 stock options, of which none have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(40)</td><td>Includes 10,000 stock options, of which none have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(41)</td><td>Includes 10,000 stock options, of which none have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(42)</td><td>Includes 105,000 stock options, of which none have vested as of the date hereof.</td></tr>
<tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.25in">(43)</td><td>Includes 26,667 stock options, of which none have vested as of the date hereof.</td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">&nbsp;</p>


<!-- Field: Page; Sequence: 11; Value: 1 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&nbsp;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&nbsp;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center"><b><a name="a_006"></a>PLAN OF DISTRIBUTION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We are registering the Shares
covered by this prospectus to permit the selling securityholders to conduct public secondary trading of these Shares from time to time
after the date of this prospectus. We will not receive any of the proceeds of the sale of the Shares offered by this prospectus. The aggregate
proceeds to the selling securityholders from the sale of the Shares will be the purchase price of the Shares less any discounts and commissions.
We will not pay any brokers&rsquo; or underwriters&rsquo; discounts and commissions in connection with the registration and sale of the
Shares covered by this prospectus. The selling securityholders reserve the right to accept and, together with their respective agents,
to reject, any proposed purchases of Shares to be made directly or through agents.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: justify; text-indent: 0.5in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Shares offered by this prospectus
may be sold from time to time to purchasers:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-indent: 0.5in">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
    <td style="width: 0.25in">&nbsp;</td>
<td style="width: 0.25in; text-align: left"><font style="font-size: 10pt">&#9679;</font></td><td style="text-align: justify"><font style="font-size: 10pt">directly by the selling securityholders,
or</font></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&nbsp;</td>
    <td style="width: 0.25in"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">through underwriters, broker-dealers or agents, who may receive compensation in the form of discounts, commissions or agent&rsquo;s commissions from the selling securityholders or the purchasers of the Shares.</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: justify; text-indent: 0.5in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Any underwriters, broker-dealers
or agents who participate in the sale or distribution of the Shares may be deemed to be &ldquo;underwriters&rdquo; within the meaning
of the Securities Act. As a result, any discounts, commissions or concessions received by any such broker-dealer or agents who are deemed
to be underwriters will be deemed to be underwriting discounts and commissions under the Securities Act. Underwriters are subject to the
prospectus delivery requirements of the Securities Act and may be subject to certain statutory liabilities under the Securities Act and
the Exchange Act. We will make copies of this prospectus available to the selling securityholders for the purpose of satisfying the prospectus
delivery requirements of the Securities Act. To our knowledge, there are currently no plans, arrangements or understandings between the
selling securityholders and any underwriter, broker-dealer or agent regarding the sale of the Shares by the selling securityholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: justify; text-indent: 0.5in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Shares may be sold in one
or more transactions at:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-indent: 0.5in">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&nbsp;</td>
    <td style="width: 0.25in"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">fixed prices;</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&nbsp;</td>
    <td style="width: 0.25in"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">prevailing market prices at the time of sale;</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&nbsp;</td>
    <td style="width: 0.25in"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">prices related to such prevailing market prices;</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&nbsp;</td>
    <td style="width: 0.25in"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">varying prices determined at the time of sale; or</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&nbsp;</td>
    <td style="width: 0.25in"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">negotiated prices.</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-indent: 0.5in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">These sales may be effected in
one or more transactions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-indent: 0.5in">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&nbsp;</td>
    <td style="width: 0.25in"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">on any national securities exchange or quotation service on which the Shares may be listed or quoted at the time of sale, including Nasdaq;</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&nbsp;</td>
    <td style="width: 0.25in"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">in the over-the-counter market;</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&nbsp;</td>
    <td style="width: 0.25in"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">in transactions otherwise than on such exchanges or services or in the over-the-counter market;</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&nbsp;</td>
    <td style="width: 0.25in"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">any other method permitted by applicable law; or</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&nbsp;</td>
    <td style="width: 0.25in"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">through any combination of the foregoing.</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: justify; text-indent: 0.5in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">These transactions may include
block transactions or crosses. Crosses are transactions in which the same broker acts as an agent on both sides of the trade.</p>

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


<!-- Field: Page; Sequence: 12; Value: 1 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&nbsp;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&nbsp;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">At the time a particular offering
of the Shares is made, a prospectus supplement, if required, will be distributed, which will set forth the name of the selling securityholders,
the aggregate amount of Shares being offered and the terms of the offering, including, to the extent required, (1) the name or names of
any underwriters, broker-dealers or agents, (2) any discounts, commissions and other terms constituting compensation from the selling
securityholders and (3) any discounts, commissions or concessions allowed or reallowed to be paid to broker-dealers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: justify; text-indent: 0.5in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The selling securityholders will
act independently of us in making decisions with respect to the timing, manner, and size of each resale or other transfer. There can be
no assurance that the selling securityholders will sell any or all of the Shares under this prospectus. Further, we cannot assure you
that the selling securityholders will not transfer, distribute, devise or gift the Shares by other means not described in this prospectus.
In addition, any Shares covered by this prospectus that qualify for sale under Rule 144 of the Securities Act may be sold under Rule 144
rather than under this prospectus. The Shares may be sold in some states only through registered or licensed brokers or dealers. In addition,
in some states the Shares may not be sold unless they have been registered or qualified for sale or an exemption from registration or
qualification is available and complied with.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: justify; text-indent: 0.5in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The selling securityholders and
any other person participating in the sale of the Shares will be subject to the Exchange Act. The Exchange Act rules include, without
limitation, Regulation M, which may limit the timing of purchases and sales of any of the Shares by the selling securityholders and any
other person. In addition, Regulation M may restrict the ability of any person engaged in the distribution of the Shares to engage in
market-making activities with respect to the particular Shares being distributed. This may affect the marketability of the Shares and
the ability of any person or entity to engage in market-making activities with respect to the Shares.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: justify; text-indent: 0.5in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The selling securityholders may
indemnify any broker or underwriter that participates in transactions involving the sale of the Shares against certain liabilities, including
liabilities arising under the Securities Act.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: justify; text-indent: 0.5in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center"><b><a name="a_007"></a>LEGAL MATTERS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: justify; text-indent: 0.4in">Bloch Legal has passed
upon certain legal matters regarding the Common Shares offered hereby under Canadian law.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center"><b><a name="a_008"></a>EXPERTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: justify; text-indent: 0.4in">Our audited consolidated
financial statements as of December 31, 2024, and 2023 and for each of the three years in the period ended December 31, 2024 incorporated
by reference into this prospectus have been so incorporated in reliance upon the report of Ziv Haft Certified Public Accountants (Isr.),
as independent registered public accounting firm, given upon the authority of the said firm as experts in accounting and auditing.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: justify; text-indent: 0.5in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center"><b><a name="a_009"></a>INCORPORATION OF CERTAIN DOCUMENTS BY
REFERENCE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: justify; text-indent: 0.5in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The following documents filed
with the SEC are hereby incorporated by reference in this prospectus:</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>(a) </b>The Registrant&rsquo;s Annual Report on&nbsp;<a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1866030/000164117225001723/form20-f.htm" style="-sec-extract: exhibit">Form 20-F</a>&nbsp;for the year ended December 31, 2024 filed with the SEC on March 31, 2025;</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>(b) </b>The Registrant&rsquo;s Report on <a href="https://www.sec.gov/Archives/edgar/data/1866030/000149315225004055/form6-k.htm" style="-sec-extract: exhibit">Form 6-K</a>
filed with the SEC on&nbsp;January 29, 2025&nbsp;(to the extent expressly incorporated by reference into the Registrant&rsquo;s effective
registration statements filed by us under the Securities Act); and;</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>(c) </b>The description of the Registrant&rsquo;s
Common Shares contained in&nbsp;<a href="https://www.sec.gov/Archives/edgar/data/1866030/000149315223009101/ex2-1.htm" style="-sec-extract: exhibit">Exhibit 2.1</a>&nbsp;to its Annual Report on&nbsp;Form 20-F&nbsp;for the year ended December 31, 2023, filed
with the SEC on April 3, 2024, and any amendment or report filed for the purpose of further updating that description.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In addition to the foregoing, all documents subsequently
filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, and all reports on Form 6-K subsequently
filed by the Registrant which state that they are incorporated by reference herein, prior to the filing of a post- effective amendment
which indicates that all securities offered hereunder have been sold or which deregisters all securities then remaining unsold, shall
be deemed to be incorporated by reference herein and to be part hereof from the date of filing of such documents and reports.</p>

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


<!-- Field: Page; Sequence: 13; Value: 1 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&nbsp;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&nbsp;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Any statement contained in a document incorporated
or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this registration statement
to the extent that a statement herein, or in any subsequently filed document which also is or is deemed to be incorporated by reference,
modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded,
to constitute a part of this registration statement.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center"><b>DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center"><b><a name="a_010"></a>FOR SECURITIES ACT LIABILITIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Insofar as indemnification for
liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the registrant, the registrant
has been informed that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act
and is therefore unenforceable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center"><b><a name="a_011"></a>WHERE YOU CAN FIND MORE INFORMATION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We are subject to the
information requirements of the&nbsp;Exchange Act&nbsp;and, accordingly, we file reports with and furnish other information to the SEC.
We have filed with the SEC a registration statement on Form F-8 under the&nbsp;Securities Act&nbsp;with respect to the securities offered
by this prospectus. For further information regarding us and the securities covered by this prospectus, you may desire to review the full
registration statement, including its exhibits. The SEC maintains an Internet site that contains reports, proxy and information statements,
and other information regarding issuers that file electronically with the SEC, including the registration statement and its exhibits.
The SEC&rsquo;s website address is http://www.sec.gov. We maintain a website at www.cust2mate.com. Information contained in or accessible
through our website does not constitute a part of this prospectus .</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: justify; text-indent: 0.4in">&nbsp;</p>


<!-- Field: Page; Sequence: 14; Value: 1 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&nbsp;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&nbsp;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center"><b>A2Z CUST2MATE SOLUTIONS CORP</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center">UP TO 2,623,004 COMMON SHARES</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center">REOFFER PROSPECTUS</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center">April 23, 2025</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1in; text-align: center">&nbsp;</p>


<!-- Field: Page; Sequence: 15 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><p style="margin: 0pt">&#160;</p></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Item 3. Incorporation of Documents by Reference.</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following documents filed by the Registrant with
the Securities and Exchange Commission (the &ldquo;<b><i>SEC</i></b>&rdquo;) are incorporated by reference into this Registration Statement:</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt"><b>(a) </b>The Registrant&rsquo;s
Annual Report on&nbsp;</font>Form 20-F<font style="font-size: 10pt">&nbsp;for the year ended December 31, 2024 filed with the SEC on March
31, 2025;</font></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>(b) </b>The Registrant&rsquo;s Reporton Form 6-K
filed with the SEC on&nbsp;January 29, 2025&nbsp;(to the extent expressly incorporated by reference into the Registrant&rsquo;s effective
registration statements filed by us under the Securities Act); and;</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>(c) </b>The description of the Registrant&rsquo;s
Common Shares contained in&nbsp;Exhibit 2.1&nbsp;to its Annual Report on&nbsp;Form 20-F&nbsp;for the year ended December 31, 2023, filed
with the SEC on April 3, 2024, and any amendment or report filed for the purpose of further updating that description.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In addition to the foregoing, all documents subsequently
filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, and all reports on Form 6-K subsequently
filed by the Registrant which state that they are incorporated by reference herein, prior to the filing of a post- effective amendment
which indicates that all securities offered hereunder have been sold or which deregisters all securities then remaining unsold, shall
be deemed to be incorporated by reference herein and to be part hereof from the date of filing of such documents and reports.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Any statement contained in a document incorporated
or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this registration statement
to the extent that a statement herein, or in any subsequently filed document which also is or is deemed to be incorporated by reference,
modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded,
to constitute a part of this registration statement.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>ITEM 4. DESCRIPTION OF SECURITIES</b></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>ITEM 5. INTERESTS OF NAMES EXPERTS AND COUNSEL</b></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Registrant is subject to the provisions of Part
5, Division 5 of the&nbsp;<i>Business Corporations Act&nbsp;</i>(British Columbia) (the &ldquo;Act&rdquo;).</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Under Section 160 of the Act, an individual who:</p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">is or was a director or officer of the Registrant,</font></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">is or was a director or officer of another corporation (i) at a time when the corporation is or was an affiliate of the Registrant, or (ii) at the request of the Registrant, or</font></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">at the request of the Registrant, is or was, or holds or held a position equivalent to that of, a director or officer of a partnership, trust, joint venture or other unincorporated entity,</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;&nbsp;</p>


<!-- Field: Page; Sequence: 16; Options: NewSection; Value: 1 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&nbsp;</td><td style="width: 34%; text-align: center">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&nbsp;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">and including, subject to limited exceptions, the
heirs and personal or other legal representatives of that individual (collectively, an &ldquo;eligible party&rdquo;), may be indemnified
by the Registrant against a judgment, penalty or fine awarded or imposed in, or an amount paid in settlement of, a proceeding (an &ldquo;eligible
penalty&rdquo;) in which, by reason of the eligible party being or having been a director or officer of, or holding or having held a position
equivalent to that of a director or officer of, the Registrant or an associated corporation, (a) the eligible party is or may be joined
as a party, or (b) the eligible party is or may be liable for or in respect of a judgment, penalty or fine in, or expenses related to,
the proceeding (&ldquo;eligible proceeding&rdquo;) to which the eligible party is or may be liable. Section 160 of the Act also permits
the Registrant to pay the expenses actually and reasonably incurred by an eligible party after the final disposition of the eligible proceeding.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Under Section 161 of the Act, the Registrant must,
after the final disposition of an eligible proceeding, pay the expenses actually and reasonably incurred by the eligible party in respect
of that proceeding if the eligible party (a) has not been reimbursed for those expenses, and (b) is wholly successful, on the merits or
otherwise, in the outcome of the proceeding or is substantially successful on the merits in the outcome of the proceeding.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Under Section 162 of the Act and subject to Section
163 of the Act, the Registrant may pay, as they are incurred in advance of the final disposition of an eligible proceeding, the expenses
actually and reasonably incurred by an eligible party in respect of that proceeding; provided the Registrant must not make such payments
unless it first receives from the eligible party a written undertaking that, if it is ultimately decided that the payment of expenses
is prohibited by Section 163, the eligible party will repay the amounts advanced.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Under Section 163 of the Act, the Registrant must
not indemnify an eligible party against eligible penalties to which the eligible party is or may be liable or pay the expenses of an eligible
party in respect of that proceeding under Sections 160, 161 or 162of the Act, as the case may be, if any of the following circumstances
apply:</p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">if the indemnity or payment is made under an earlier agreement to indemnify or pay expenses and, at the time that the agreement to indemnify or pay expenses was made, the Registrant was prohibited from giving the indemnity or paying the expenses by its articles;</font></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">if the indemnity or payment is made otherwise than under an earlier agreement to indemnify or pay expenses and, at the time that the indemnity or payment is made, the Registrant is prohibited from giving the indemnity or paying the expenses by its articles;</font></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">if, in relation to the subject matter of the eligible proceeding, the eligible party did not act honestly and in good faith with a view to the best interests of the Registrant or the associated corporation, as the case may be; or</font></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">in the case of an eligible proceeding other than a civil proceeding, if the eligible party did not have reasonable grounds for believing that the eligible party&rsquo;s conduct in respect of which the proceeding was brought was lawful.</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">If an eligible proceeding is brought against an eligible
party by or on behalf of the Registrant or by or on behalf of an associated corporation, the Registrant must not either indemnify the
eligible party against eligible penalties to which the eligible party is or may be liable in respect to the proceeding, or, after the
final disposition of an eligible proceeding, pay the expenses of the eligible party under Sections 160, 161 or 162 of the Act, as the
case may be, in respect of the proceeding.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Under Section 164 of the Act, and despite any other
provision of Part 5, Division 5 of the Act and whether or not payment of expenses or indemnification has been sought, authorized or declined
under Part 5, Division 5 of the Act, the Supreme Court of British Columbia may, on application of the Registrant or an eligible party,
do one or more of the following things:</p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">order the Registrant to indemnify an eligible party against any liability incurred by the eligible party in respect of an eligible proceeding;</font></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">order the Registrant to pay some or all of the expenses incurred by an eligible party in respect of an eligible proceeding;</font></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">order the enforcement of, or payment under, an agreement of indemnification entered into by the Registrant;</font></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">order the Registrant to pay some or all of the expenses actually and reasonably incurred by any person in obtaining an order under Section 164 of the Act; or</font></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><font style="font-size: 10pt">&#9679;</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">make any other order the court considers appropriate.</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;&nbsp;</p>


<!-- Field: Page; Sequence: 17; Value: 1 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&nbsp;</td><td style="width: 34%; text-align: center">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&nbsp;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Section 165 of the Act provides that the Registrant
may purchase and maintain insurance for the benefit of an eligible party or the heirs and personal or other legal representatives of the
eligible party against any liability that may be incurred by reason of the eligible party being or having been a director or officer of,
or holding or having held a position equivalent to that of a director or officer of, our company or an associated corporation.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The foregoing description is qualified in its entirety
by reference to the Act.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Under the articles of the Registrant, and subject
to the provisions of the Act, the Registrant must indemnify a director, former director or alternate director of the Registrant, and the
heirs and legal personal representatives of all such persons, against all eligible penalties to which such person is or may be liable
in relation to a legal proceeding or investigative action, whether current or threatened, pending or completed, in which any director,
former director or alternative director, or any of their heirs and legal personal representatives, by reason that he or she is or was
a director or alternative director of the Registrant, is or may be joined as a party, or is or may be liable for or in respect of a judgment,
penalty or fine in, or expenses related to, the proceeding; and the Registrant must, after the final disposition of such a legal proceeding
or investigative action, pay the expenses actually and reasonably incurred by such person in respect of that proceeding. Each director
is deemed to have contracted with the Registrant on the terms of the mandatory indemnity contained in the Registrant&rsquo;s articles.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Under its articles, and subject to the Act, the Registrant
may indemnify any person. The Registrant has entered into indemnity agreements with certain of its current (and may enter into indemnity
agreements with its future) directors, officers, and service providers.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The failure of a director, alternate director or officer
of the Registrant to comply with the Act or the articles of the Registrant does not invalidate any indemnity to which such person is entitled
under the Registrant&rsquo;s articles.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Under the articles of the Registrant and subject to
the Act, the Registrant may purchase and maintain insurance for the benefit of any person (or his or her heirs and legal personal representatives)
who is or was a director, alternative director, officer, employee or agent of the Registrant; is or was a director, alternate director,
officer, employee or agent of a corporation at a time when the corporation is or was an affiliate of the Registrant; at the request of
the Registrant, is or was a director, alternate director, officer, employee or agent of a corporation or of a partnership, trust, joint
venture or other unincorporated entity; at the request of the Registrant, holds or held a position equivalent to that of a director, alternate
director or officer of a partnership, trust, joint venture or other unincorporated entity; against any liability incurred by him or her
as such director, alternate director, officer, employee or agent or person who holds or held such equivalent position.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Registrant maintains directors&rsquo; and officers&rsquo;
liability insurance. The policies provide a maximum coverage in any one policy year of $20 million, subject to a deductible of $1.5 million
per securities claim and $0.5 million for all other claims, payable by the Registrant, when applicable. The primary policy insures (a)
the directors and officers of the Registrant against losses arising from claims against them for certain of their actual or alleged wrongful
acts (as defined within the insurance policy), (b) the Registrant for payments made pursuant to the Registrant&rsquo;s indemnification
of its directors and officers, and (c) the Registrant when it is directly named in a securities claim. The excess policy insures the directors
and officers of the Registrant against losses arising from claims against them for certain of their actual or alleged wrongful acts (as
defined within the insurance policy). The premiums for the policies are not allocated between directors and officers as separate groups.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to directors, officers or persons controlling the Registrant pursuant to the foregoing provisions,
the Registrant has been informed that in the opinion of the U.S. Securities and Exchange Commission such indemnification is against public
policy as expressed in the Securities Act and is therefore unenforceable.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED</b></p>

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

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

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


<!-- Field: Page; Sequence: 18; Value: 1 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&nbsp;</td><td style="width: 34%; text-align: center">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&nbsp;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>ITEM 8. EXHIBITS</b></p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="white-space: nowrap; border-bottom: Black 1pt solid; vertical-align: top; width: 0.75in"><font style="font-size: 10pt">Exhibit <br />
Number</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; vertical-align: top; width: 0.15in">&nbsp;</td>
    <td style="white-space: nowrap; border-bottom: Black 1pt solid; vertical-align: bottom"><font style="font-size: 10pt">Description</font></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><font style="font-size: 10pt">4.1</font></td>
    <td>&nbsp;</td>
    <td style="text-align: justify"><font style="font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1866030/000149315223009101/ex4-7.htm" style="-sec-extract: exhibit">Stock Option Plan (incorporated herein by reference to the Company&rsquo;s annual report on Form 20-F filed on March 27, 2023)</a></font></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><font style="font-size: 10pt">4.2</font></td>
    <td>&nbsp;</td>
    <td style="text-align: justify"><font style="font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1866030/000149315223009101/ex4-8.htm" style="-sec-extract: exhibit">RSU Plan (incorporated herein by reference to the Company&rsquo;s annual report on Form 20-F filed on March 27, 2023)</a></font></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><font style="font-size: 10pt">5.1</font></td>
    <td>&nbsp;</td>
    <td style="text-align: justify"><font style="font-size: 10pt"><a href="ex5-1.htm">Opinion of Bloch Legal</a></font></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><font style="font-size: 10pt">23.1</font></td>
    <td>&nbsp;</td>
    <td style="text-align: justify"><font style="font-size: 10pt"><a href="ex23-1.htm">Consent of Ziv Haft Certified Public Accountants (Isr.)</a></font></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><font style="font-size: 10pt">23.2</font></td>
    <td>&nbsp;</td>
    <td style="text-align: justify"><font style="font-size: 10pt"><a href="ex5-1.htm">Consent of Bloch Legal (included in Exhibit 5.1)</a></font></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><font style="font-size: 10pt">24.1</font></td>
    <td>&nbsp;</td>
    <td style="text-align: justify"><font style="font-size: 10pt"><a href="#poa">Power of Attorney</a></font></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><font style="font-size: 10pt">107.1</font></td>
    <td>&nbsp;</td>
    <td style="text-align: justify"><font style="font-size: 10pt"><a href="ex107.htm">Filing Fee Table</a></font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>ITEM 9. UNDERTAKINGS</b></p>

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><font style="font-size: 10pt"><b>1.</b></font></td><td style="text-align: justify"><font style="font-size: 10pt">The undersigned Registrant hereby
undertakes:</font></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><font style="font-size: 10pt"><b>(a)</b></font></td><td style="text-align: justify"><font style="font-size: 10pt">To file, during any period in
which offers or sales are being made, a post-effective amendment to this Registration Statement:</font></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><font style="font-size: 10pt"><b>(i)</b></font></td><td style="text-align: justify"><font style="font-size: 10pt">To include any prospectus required
by Section 10(a)(3) of the Securities Act;</font></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><font style="font-size: 10pt"><b>(ii)</b></font></td><td style="text-align: justify"><font style="font-size: 10pt">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.</font></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><font style="font-size: 10pt"><b>(iii)</b></font></td><td style="text-align: justify"><font style="font-size: 10pt">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;</font></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Provided, however,</i> that paragraphs (a)(i) and
(a)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports
filed with or furnished to the Securities and Exchange Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange
Act that are incorporated by reference in the Registration Statement.</p>

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><font style="font-size: 10pt"><b>(b)</b></font></td><td style="text-align: justify"><font style="font-size: 10pt">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 herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof.</font></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><font style="font-size: 10pt"><b>(c)</b></font></td><td style="text-align: justify"><font style="font-size: 10pt">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.</font></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><font style="font-size: 10pt"><b>(d)</b></font></td><td style="text-align: justify"><font style="font-size: 10pt">To file a post-effective amendment
to the registration statement to include any financial statements required by Item 8.A. of Form 20-F at the start of any delayed offering
or throughout a continuous offering. Financial statements and information otherwise required by Section 10(a)(3) of the Act need not
be furnished, provided that the registrant Includes in the prospectus, by means of a post-effective amendment, financial statements required
pursuant to this paragraph (a)(4) and other information necessary to ensure that all other information in the prospectus is at least
as current as the date of those financial statements.</font></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;&nbsp;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 0.25in"><font style="font-size: 10pt"><b>2.</b></font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new Registration Statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. </font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 0.25in"><font style="font-size: 10pt"><b>3.</b></font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">Insofar as indemnification for liabilities arising under the Securities Act 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 Securities 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 Securities Act and will be governed by the final adjudication of such issue. </font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;</p>


<!-- Field: Page; Sequence: 19; Value: 1 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&nbsp;</td><td style="width: 34%; text-align: center">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&nbsp;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">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-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in Vancouver, British Columbia, on this 23rd day of April, 2025.</p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td>&nbsp;</td>
    <td colspan="2" style="padding-bottom: 1pt"><font style="font-size: 10pt; text-transform: uppercase">A2Z Cust2Mate Solutions Corp</font></td>
    </tr>
  <tr>
    <td>&nbsp;</td>
    <td colspan="2" style="padding-bottom: 1pt">&nbsp;</td>
    </tr>
  <tr>
    <td style="width: 50%">&nbsp;</td>
    <td style="padding-bottom: 1pt; width: 3%"><font style="font-size: 10pt">By:</font></td>
    <td style="border-bottom: Black 1pt solid; width: 47%"><font style="font-size: 10pt"><i>/s/ Gadi Graus </i></font></td>
    </tr>
  <tr>
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt"><i>Gadi Graus </i></font></td>
    </tr>
  <tr>
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Chief Executive Officer</font></td>
    </tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><a name="poa"></a>POWER OF ATTORNEY</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">KNOW ALL PERSONS BY THESE PRESENTS, that each person
whose signature appears below constitutes and appoints Gadi Graus, as his or her true and lawful attorneys-in-fact and agents, with full
power of substitution and resubstitution, for him or her and in their name, place and stead, in any and all capacities, to sign any and
all amendments (including post-effective amendments) 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 attorneys-in-fact and agents,
and each of them, 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 or she might or could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents or any of them, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to the requirements of the Securities Act
of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center; width: 32%"><font style="font-size: 10pt"><b>Signature</b></font></td>
    <td style="padding-bottom: 1pt; vertical-align: top; text-align: center; width: 2%">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: top; text-align: center; width: 44%"><font style="font-size: 10pt"><b>Title</b></font></td>
    <td style="padding-bottom: 1pt; vertical-align: top; text-align: center; width: 2%">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: top; text-align: center; width: 20%"><font style="font-size: 10pt"><b>Date</b></font></td></tr>
  <tr>
    <td style="vertical-align: bottom; text-align: center">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top; text-align: center">&nbsp;</td></tr>
  <tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom"><font style="font-size: 10pt"><i>/s/ Gadi Graus</i></font></td>
    <td style="padding-bottom: 1pt; vertical-align: top">&nbsp;</td>
    <td style="padding-bottom: 1pt; vertical-align: top"><font style="font-size: 10pt">Chief Executive Officer Director</font></td>
    <td style="padding-bottom: 1pt; vertical-align: top">&nbsp;</td>
    <td style="padding-bottom: 1pt; vertical-align: top; text-align: center"><font style="font-size: 10pt">April 23, 2025</font></td></tr>
  <tr style="vertical-align: top">
    <td><font style="font-size: 10pt">Gadi Graus</font></td>
    <td>&nbsp;</td>
    <td style="text-align: justify"><font style="font-size: 10pt">&nbsp;(<i>Principal Executive Officer</i>)</font></td>
    <td>&nbsp;</td>
    <td style="text-align: center">&nbsp;</td></tr>
  <tr>
    <td style="vertical-align: bottom">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top; text-align: center">&nbsp;</td></tr>
  <tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom"><i>/s/ Alan Rootenberg&nbsp;&nbsp;</i></td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top"><font style="font-size: 10pt">Chief Financial Officer</font></td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top; text-align: center"><font style="font-size: 10pt">April 23, 2025</font></td></tr>
  <tr>
    <td style="vertical-align: bottom">Alan Rootenberg&nbsp;&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top; text-align: justify"><font style="font-size: 10pt">(<i>Principal Financial and Accounting Officer</i>)</font></td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top; text-align: center">&nbsp;</td></tr>
  <tr>
    <td style="vertical-align: bottom">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top; text-align: center">&nbsp;</td></tr>
  <tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom"><i>/s/ Bentsur Joseph</i></td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top"><font style="font-size: 10pt">Director</font></td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top; text-align: center"><font style="font-size: 10pt">April 23, 2025</font></td></tr>
  <tr>
    <td style="vertical-align: bottom">Bentsur Joseph </td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top; text-align: center">&nbsp;</td></tr>
  <tr>
    <td style="vertical-align: bottom">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top; text-align: center">&nbsp;</td></tr>
  <tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom"><i>/s/ Reeves Ambrecht&nbsp;&nbsp;&nbsp;</i></td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top"><font style="font-size: 10pt">Director</font></td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top; text-align: center"><font style="font-size: 10pt">April 23, 2025</font></td></tr>
  <tr>
    <td style="vertical-align: bottom">Reeves Ambrecht&nbsp;&nbsp;&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top; text-align: center">&nbsp;</td></tr>
  <tr>
    <td style="vertical-align: bottom">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top; text-align: center">&nbsp;</td></tr>
  <tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom"><i>/s/ Yonatan de Jongh</i></td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top"><font style="font-size: 10pt">Director</font></td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top; text-align: center"><font style="font-size: 10pt">April 23, 2025</font></td></tr>
  <tr>
    <td style="vertical-align: bottom">Yonatan de Jongh </td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top; text-align: center">&nbsp;</td></tr>
  <tr>
    <td style="vertical-align: bottom">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top; text-align: center">&nbsp;</td></tr>
  <tr>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom"><font style="font-size: 10pt"><i>/s/ Adi Vazan</i></font></td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top"><font style="font-size: 10pt">Director</font></td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top; text-align: center"><font style="font-size: 10pt">April 23, 2025</font></td></tr>
  <tr>
    <td style="vertical-align: bottom"><font style="font-size: 10pt">Adi Vazan</font></td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td>
    <td style="vertical-align: top; text-align: center">&nbsp;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</p>


<!-- Field: Page; Sequence: 20; Value: 1 -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&nbsp;</td><td style="width: 34%; text-align: center">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&nbsp;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE UNITED
STATES</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to the requirements of the Securities Act
of 1933, the undersigned, the duly authorized representative in the United States of A2Z Cust2Mate Solutions Corp., has signed this registration
statement on April 23, 2025.</p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td colspan="2" style="text-align: center"><font style="font-size: 10pt"><b>Authorized U.S. Representative</b></font></td>
    <td style="text-align: center">&nbsp;</td></tr>
  <tr style="vertical-align: top">
    <td colspan="2" style="text-align: center">&nbsp;</td>
    <td style="text-align: center">&nbsp;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding-bottom: 1.5pt; text-align: center">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom"><font style="font-size: 10pt"><i>/s/ Reeves Ambrecht</i></font></td>
    <td style="text-align: center">&nbsp;</td></tr>
  <tr>
    <td style="vertical-align: top; width: 5%"><font style="font-size: 10pt">Name:</font></td>
    <td style="vertical-align: top; width: 45%"><font style="font-size: 10pt">Reeves Ambrecht</font></td>
    <td style="width: 50%; text-align: center">&nbsp;</td></tr>
  <tr>
    <td style="vertical-align: top"><font style="font-size: 10pt">Title:</font></td>
    <td style="vertical-align: top"><font style="font-size: 10pt">Director</font></td>
    <td>&nbsp;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</p>


<!-- Field: Page; Sequence: 21; Options: Last -->
    <div style="margin-bottom: 6pt; border-bottom: Black 1pt solid"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&nbsp;</td><td style="width: 34%; text-align: center">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&nbsp;</td></tr></table></div>
    <!-- Field: /Page -->




</body>
</html>
[{"type": "S-8", "sequence": "1", "filename": "forms-8.htm", "secsgml_size_bytes": 169349}]
{"company-data": {"conformed-name": "A2Z CUST2MATE SOLUTIONS CORP.", "cik": "0001866030", "assigned-sic": "3569", "organization-name": "06 Technology", "ein": "000000000", "state-of-incorporation": "A1", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-286712", "film-number": "25862810"}, "business-address": {"street1": "559 BRIAR HILL AVENUE,", "city": "TORONTO", "state": "A6", "zip": "M5N 1N1", "phone": "1 647 558 5564"}, "mail-address": {"street1": "559 BRIAR HILL AVENUE,", "city": "TORONTO", "state": "A6", "zip": "M5N 1N1"}, "former-company": {"former-conformed-name": "A2Z Smart Technologies Corp", "date-changed": "20210604"}}
UNITED STATES
SECURITIES AND EXCHANGE
COMMISSION
Washington, D.C.
20549
FORM S-8
REGISTRATION STATEMENT
UNDER THE
SECURITIES ACT OF 1933
A2Z CUST2MATE SOLUTIONS
CORP.
(
Exact name of Registrant as specified in its charter
)
British Columbia, Canada
N/A
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification Number)
1600-609 Granville Street
Vancouver, British Columbia
V7Y 1C3 Canada
(647) 558-5564
(Address, including zip code, and telephone number,
including area code, of Registrant's principal executive offices)
A2Z Cust2Mate Solutions Corp. Stock Option Plan
A2Z Cust2Mate Solutions Corp. RSU Plan
(Full title of the plans)
COGENCY GLOBAL INC.
122 East 42nd Street, 18th Floor
New York, NY 10168
1-800-221-0102
(Name, address, including zip code, and telephone number, including area code, of agent for service)
Please send copies of all communications to:
Gregory Sichenzia, Esq.
Avital Perlman, Esq.
Sichenzia Ross Ference Carmel LLP
1185 Avenue of the Americas, 31
st
Floor
New York, NY 10036
(212) 930-9700
Indicate by check mark whether the registrant is a
large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth 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 pursuant to Section 7(a)(2)(B) of the Securities Act.
☐
EXPLANATORY NOTE
This Registration Statement on Form S-8 (this "
Registration
Statement
") is being filed by A2Z Cust2Mate Solutions Corp., a corporation continued under the laws of the Province of British
Columbia, Canada (the "
Company
") relating to 5,586,489 common shares, no par value per share (the "
Common
Shares
"), issuable under A2Z Cust2Mate Solutions Corp.'s Stock Option Plan (the "
Stock Option Plan
")
and A2Z Cust2Mate Solutions Corp.'s RSU Plan (the "
RSU Plan
" and together with the Stock Option Plan, the "
Plans
".
This Registration Statement also Includes a prospectus
(the "
Reoffer Prospectus
") prepared in accordance with General Instruction C of Form S-8 and in accordance with the
requirements of Part I of Form S-3. This Reoffer Prospectus may be used for the reoffer and resale of Common Shares on a continuous or
delayed basis that may be deemed to be "restricted securities" and/or "control securities" within the meaning
of the Securities Act of 1933, as amended (the "
Securities Act
"), and the rules and regulations promulgated thereunder,
that are issuable to certain of our executive officers, employees, consultants and directors identified in the Reoffer Prospectus. The
number of Common Shares included in the Reoffer Prospectus represents Common Shares issuable to the selling securityholders pursuant to
equity awards, including stock options and restricted stock grants, granted to the selling securityholders and does not necessarily represent
a present intention to sell any or all such Common Shares.
The Common Shares for purchase in this prospectus
are not being offered to residents of Canada.
NEITHER THE SECURITIES AND EXCHANGE
COMMISSION (NOR ANY STATE OR CANADIAN SECURITIES REGULATOR HAS APPROVED OR DISAPPROVED OF THE SECURITIES OFFERED HEREBY, PASSED UPON THE
ACCURACY OR ADEQUACY OF THIS REGISTRATION STATEMENT OR REOFFER PROSPECTUS CONTAINED HEREIN OR DETERMINED IF THIS REGISTRATION STATEMENT
OR REOFFER PROSPECTUS CONTAINED HEREIN IS TRUTHFUL OR COMPLETE. ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENCE.
The securities offered hereby have not been qualified
for distribution by this prospectus under the securities laws of any province or territory of Canada and are not being offered in Canada
or to any resident of Canada.
Part I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1. Plan Information.
The Company will provide each
recipient of a grant under the Plans (the "
Recipients
") with documents that contain information related to the Plans,
and other information including, but not limited to, the disclosure required by Item 1 of Form S-8, which information is not required
to be and is not being filed as a part of this Registration Statement on Form S-8 (the "
Registration Statement
") or
as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. The foregoing information and the documents incorporated
by reference in response to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements
of Section 10(a) of the Securities Act. A Section 10(a) prospectus will be given to each Recipient who receives Common Shares covered
by this Registration Statement, in accordance with Rule 428(b)(1) under the Securities Act.
Item 2. Registrant Information and Employee Plan Annual Information.
The documents containing the information
specified in Part I of this Registration Statement will be sent or given to participants in the Plans, as specified by Rule 428(b)(1)
promulgated under the Securities Act. Such documents need not be filed with the Securities and Exchange Commission (the "
Commission
")
either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 promulgated under the
Securities Act. These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part
II of this Registration Statement, taken together, constitute a prospectus that meets the requirement of Section 10(a) of the Securities
Act.
Gadi Graus
Chief Executive Officer
1600-609 Granville Street
Vancouver, British Columbia V7Y 1C3 Canada
REOFFER PROSPECTUS
A2Z CUST2MATE SOLUTIONS CORP.
Up to 2,623,004 Common Shares
Issuable Under Certain Grants Under
The Plans
This reoffer prospectus relates
to the public resale, from time to time, of an aggregate of 2,623,004 common shares, no par value per share (the "Common Shares"),
by certain security holders identified herein in the section entitled "Selling Securityholders". Such Common Shares, or the
"Shares", may be acquired upon the exercise of outstanding options issued under the Option Plan or settlement of restricted
share units issued under the RSU Plan. You should read this prospectus carefully before you invest in our Common Shares.
Such resales shall take place
on Nasdaq, or such other stock market or exchange on which our Common Shares may be listed or quoted, in negotiated transactions or otherwise,
at market prices prevailing at the time of the sale or at prices otherwise negotiated (see "Plan of Distribution" starting
on page 6 of this reoffer prospectus). We will receive no part of the proceeds from sales made under this reoffer prospectus.
The selling securityholders will bear all sales commissions and similar expenses. Any other expenses incurred by us in connection with
the registration and offering and not borne by the selling securityholders will be borne by us.
This reoffer prospectus has been
prepared for the purposes of registering the Shares under the Securities Act to allow for future sales by the selling securityholders
on a continuous or delayed basis to the public without restriction. We have not entered into any underwriting arrangements in connection
with the sale of the Shares covered by this reoffer prospectus. The selling securityholders identified in this reoffer prospectus, or
their pledgees, donees, transferees or other successors-in-interest, may offer the Shares covered by this reoffer prospectus from time
to time through public or private transactions at prevailing market prices, at prices related to prevailing market prices or at privately
negotiated prices.
Investing in our Common Shares
involves risks. See "Risk Factors" beginning on page 3 of this reoffer prospectus. These are speculative securities.
Our Common Shares are traded
on the Nasdaq Capital Market under the symbol "AZ" and the last reported sale price of our Common Shares on April 22, 2025
was $7.915 per share.
NEITHER THE SECURITIES AND
EXCHANGE COMMISSION 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.
The date of this prospectus is April 23, 2025
TABLE OF CONTENTS
Page
Cautionary Statement Regarding Forward-Looking Statements
ii
Prospectus Summary
1
Risk Factors
3
Use of Proceeds
3
Selling Securityholders
3
Plan of Distribution
6
Legal Matters
7
Experts
7
Incorporation of Certain Documents by Reference
7
Disclosure of Commission Position on Indemnification For Securities Act Liabilities
8
Where You can Find Additional Information
8
Except where the context otherwise requires, the
terms,
"
we,
" "
us,
" "
our
"
or
"
the Company,
"
refer
to the business of A2Z Cust2Mate Solutions Corp. and its subsidiaries.
i
CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING
STATEMENTS
Some of the statements in this
prospectus and in the accompanying prospectus constitute "forward-looking statements" within the meaning of Section 27A of
the Securities Act of 1933, as amended, ("Securities Act") and Section 21E of the Securities Exchange Act of 1934, as amended,
("Exchange Act"). These statements relate to future events concerning our business and to our potential revenues, operating
results, and financial condition. In some cases, you can identify forward-looking statements by terminology such as "may",
"will", "could", "would", "should", "expect", "plan", "anticipate",
"intend", "believe", "estimate", "forecast", "predict", "propose",
"potential", or "continue" or the negative of those terms or other comparable terminology.
Any forward-looking statements
contained in this prospectus or the accompanying prospectus are only estimates or predictions of future events based on information currently
available to our management and management's current beliefs about the potential outcome of future events. Whether these future
events will occur as management anticipates, whether we will achieve our business objectives, and whether our potential revenues, operating
results, or financial condition will improve in future periods are subject to numerous risks. There are a number of important factors
that could cause actual results to differ materially from the results anticipated by these forward-looking statements. These important
factors include those that we discuss under the heading "Risk Factors" and in other sections of our Annual Report on Form
20-F for the fiscal year ended December 31, 2024, as well as in our other reports filed from time to time with the SEC that are incorporated
by reference into this prospectus. You should read these factors and the other cautionary statements made in this prospectus and in the
documents we incorporate by reference into this prospectus as being applicable to all related forward-looking statements wherever they
appear in this prospectus or the documents we incorporate by reference into this prospectus. Our actual results, performance or achievements
may vary materially from any future results, performance or achievements expressed or implied by these forward-looking statements. We
undertake no obligation to publicly update any forward-looking statements, whether as a result of new information, future events or otherwise,
except as required by law.
ii
PROSPECTUS SUMMARY
The Commission allows us to
''
incorporate by reference
''
certain information that we file with the Commission, which means that
we can disclose important information to you by referring you to those documents. The information incorporated by reference is considered
to be part of this prospectus, and information that we file later with the Commission will update automatically, supplement and/or supersede
the information disclosed in this prospectus. Any statement contained in a document incorporated or deemed to be incorporated by reference
in this prospectus shall be deemed to be modified or superseded for purposes of this prospectus to the extent that a statement contained
in this prospectus or in any other document that also is or is deemed to be incorporated by reference in this prospectus modifies or supersedes
such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a
part of this prospectus. You should read the following summary together with the more detailed information regarding our company, our
Common Shares and our financial statements and notes to those statements appearing elsewhere in this prospectus or incorporated herein
by reference.
Our Company
Business of the Company
We are an innovative technology
company operating the following four complementary business lines through our subsidiaries: (i) development and commercialization of retail
"smart cart" solutions designed primarily for use in large grocery stores and supermarkets ("Cust2Mate Carts"
or "Cust2Mate Products"); (ii) manufacture of precision metal parts; (iii) provision of maintenance services in Israel, including
for Cust2Mate Products deployed in Israel; and (iv) development of our Fuel Tank Inertia Capsule System technology, or FTICS, a vehicle
device cover for the military and civilian automotive industry. We have a network of technological partners including, among others, NCR,
Toshiba, Asus, Lenovo, Accenture, Flex, Edgify, and Sensepass.
In 2020, we began to rapidly develop
smart carts for the retail industry, with the aim of becoming the leading mobile checkout system in the international market by providing
the optimal solution for shoppers and supermarket retailers. We have since focused the majority of our strategic planning, investment,
research, development and marketing efforts on our Cust2Mate Products, as management currently believes our operational capabilities are
most effectively leveraged by growing market share in the smart cart industry.
Corporate Information
A2Z Cust2Mate Solutions Corp.
was originally incorporated under the name "ECC Ventures 1 Corp" in the Province of British Columbia on January 15, 2018,
under the Business Corporations Act (British Columbia). The name was changed to "A2Z Smart Technologies Corp" on July 20,
2020. Effective July 31, 2024, we changed our name from A2Z Smart Technologies Corp. to "A2Z Cust2Mate Solutions Corp."
Our principal executive offices
are located at 1600 – 609 Granville Street, Vancouver, British Columbia, V7Y 1C3 Canada, and the records and registered office are
located at 2200 HSBC Building 885 West Georgia Street, British Columbia, V6C 3E8 Canada. Our telephone number is (647) 558-5564. Our corporate
website address is www.cust2mate.com. The information contained in, or that can be accessed through our website is not incorporated by
reference and is not a part of this prospectus.
1
THE OFFERING
Outstanding Common Shares:
34,971,955 Common Sharees are outstanding as of April 21, 2025.
Common Shares Offered:
Up to 2,623,004 Shares offered for sale by the selling securityholders (which include our executive officers and directors) for their own account pursuant to the Plans.
Selling Securityholders:
The selling securityholders are set forth in the
    section entitled "Selling Securityholders" of this reoffer prospectus on page 3. The amount of securities to be
    offered or resold by means of the reoffer prospectus by the designated selling securityholders may not exceed, during any three month
    period, the amount specified in Rule 144(e).
Use of proceeds:
We will not receive any proceeds from the sale of the Shares by the selling securityholders. We would, however, receive proceeds upon the exercise of the stock options by those who receive options under the Plans and exercise such options for cash. Any cash proceeds will be used by us for general corporate purposes.
Risk Factors:
The securities offered hereby involve a high degree of risk. See "Risk Factors."
Nasdaq trading symbol:
AZ
2
RISK FACTORS
An investment in our Common
Shares is highly speculative and involves a high degree of risk. We face a variety of risks that may affect our operations or financial
results and many of those risks are driven by factors that we cannot control or predict. Before investing in our Common Shares, you should
carefully consider the risks below and set forth under the caption
"
Risk Factors
"
in our Annual Report for the
year ended December 31, 2024, which are incorporated by reference herein, and subsequent reports filed with the SEC, together with the
financial and other information contained or incorporated by reference in this prospectus. If any of these risks actually occurs, our
business, prospects, financial condition and results of operations could be materially adversely affected. In that case, the trading price
of our Common Shares would likely decline and you may lose all or a part of your investment. Only those investors who can bear the risk
of loss of their entire investment should invest in our Common Shares.
USE OF PROCEEDS
The Shares which may be sold under
this reoffer prospectus will be sold for the respective accounts of each of the selling securityholders listed herein (which include our
executive officers and directors). Accordingly, we will not realize any proceeds from the sale of our Common Shares. We will receive proceeds
from the exercise of the options; however, no assurance can be given as to when or if any or all of the options will be exercised. If
any options are exercised, the proceeds derived therefrom will be used for working capital and general corporate purposes. All expenses
of the registration of the Shares will be paid by us. See "Selling Securityholders" and "Plan of Distribution."
SELLING SECURITYHOLDERS
We are registering for resale
the Shares covered by this prospectus to permit the selling securityholders identified below and their pledgees, donees, transferees and
other successors-in-interest that receive their securities from a selling securityholder as a gift, partnership distribution or other
non-sale related transfer after the date of this prospectus to resell the Shares when and as they deem appropriate. The selling securityholders
acquired, or may acquire, these Shares from us pursuant to the Plans. The Shares may not be sold or otherwise transferred by the selling
securityholders unless and until the applicable awards vest and are exercised, as applicable, in accordance with the terms and conditions
of the Plans.
The following table sets forth:
●
the name of each selling securityholder;
●
the position(s) or office of each selling securityholder;
●
the number and percentage of our Common Shares that each selling securityholder beneficially owned as of April 21, 2025 prior to the offering for resale of the Shares under this prospectus;
●
the number of Shares that may be offered for resale for the account of each selling securityholder under this prospectus; and
●
the number and percentage of our Common Shares to be beneficially owned by each selling securityholder after the offering of the resale Shares (assuming all of the offered Shares are sold by such selling securityholder).
Information with respect to beneficial
ownership is based upon information obtained from the selling securityholders. Because the selling securityholders may offer all or part
of the Shares pursuant to this reoffer prospectus, and because its offering is not being underwritten on a firm commitment basis, no estimate
can be given as to the amount of Common Shares that will be held upon termination of this offering.
The number of shares in the column
''Number of Shares Being Offered'' represents all of the Shares that each selling securityholder may offer under
this prospectus. We do not know how long the selling securityholders will hold the Shares before selling them or how many Shares they
will sell. The Shares offered by this prospectus may be offered from time to time by the selling securityholders listed below. We cannot
assure you that any of the selling securityholders will offer for sale or sell any or all of the Shares offered by them by this prospectus.
3
Name of Selling
Shareholder
Number of Shares
Beneficially Owned Prior
to the Offering (1)
Number of Shares
Being Offered
Hereby (2)
Number of Shares
Beneficially Owned
Upon Completion of
the Offering (3)
Percentage of
Shares to be
Beneficially
Owned Upon
Completion of
the Offering
(3)(4)
Adam Weinbaum (5)
-
53,333
0
*
William Hayde(4)
-
13,333
0
*
Shlomo Rosenbaum(5)
-
4,667
0
*
Amnon Peleg(6)
40,000
31,333
40,000
*
Shaul Lotan (7)
-
6,667
0
*
Mordechai Erel Baron(8)
62,108
33,333
62,108
*
Smadar Amitay(9)
-
14,000
0
*
Asher Anshil Kroizer(10)
-
6,667
0
*
Yishayahu Fried(11)
-
2,000
0
*
Izchak Nathan Shapira(12)
-
2,000
0
*
Alan Rootenberg, Chief Financial Officer and Director(13)
-
33,333
0
*
Gadi Levin(14)
20,000
60,000
20,000
*
Daniel Bloch(15)
-
20,000
0
*
Yonatan De Jongh, Director(16)
4,000
16,671
4,000
*
Gadi Graus, Chief Executive Officer and Director (17)
571,428
1,300,000
571,428
5.35
%
John Gildea(18)
1,130,237
320,000
1,130,237
4.15
%
Hila Kraus(19)
8,000
54,000
8,000
*
David Lenchner(20)
-
54,000
0
*
Gal Gonen(21)
-
54,000
0
*
Yaniv Shmuel Levi(22)
-
54,000
0
*
Naftali Shmerler(23)
-
32,000
0
*
Oren Yahalom(24)
-
32,000
0
*
Ofek Ben Hamo(25)
-
16,000
0
*
Nir Arad(26)
-
6,000
0
*
Itzik Reuven(27)
-
16,000
0
*
Yechiel Goldish(28)
-
6,000
0
*
Reeves D. Ambrecht, Director (29)
-
10,000
0
*
Adi Vazan, Director (30)
-
10,000
0
*
Golan Drori(31)
-
30,000
0
*
Rafi Elhadad(32)
6,000
30,000
6,000
*
Yossi Tubor(33)
-
30,000
0
*
Victor Yampolski(34)
-
20,000
0
*
Hanni Steiner(35)
-
20,000
0
*
Israel Weiss(36)
-
20,000
0
*
Einat Klein(37)
-
20,000
0
*
Moty Mordechai(38)
-
20,000
0
*
Gal Ezrach Gindin(39)
-
20,000
0
*
Guy Greenberg(40)
-
10,000
0
*
Shahar Amsalem(41)
-
10,000
0
*
Elkana Porag(42)
-
105,000
0
*
Israel Morgenstern(43)
-
26,667
0
*
(*)
Less than 1%
(1)
Includes all shares noted under "Number of Shares Being Offered Hereby".  Except as may be qualified with respect to the foregoing, the number of shares beneficially owned is determined in accordance with Rule 13d-3 of the Exchange Act, and the information is not necessarily indicative of beneficial ownership for any other purpose. Under such rule, beneficial ownership includes any shares as to which the selling securityholder has sole or shared voting power or investment power and also any shares which the selling securityholder has the right to acquire within 60 days.
4
(2)
Represents common shares issuable upon the exercise of outstanding options or RSUs.
(3)
Assumes that all Shares to be offered, as set forth above, are sold pursuant to this offering and that no other Common Shares are acquired or disposed of by the selling securityholders prior to the termination of this offering. Because the selling securityholders may sell all, some or none of their Shares or may acquire or dispose of other Common Shares, no reliable estimate can be made of the aggregate number of Shares that will be sold pursuant to this offering or the number or percentage of Common Shares that each selling securityholder will own upon completion of this offering.
(4)
Based on 34,971,955 common shares issued and outstanding as of April 21, 2025.  The percentage of shares beneficially owned is determined in accordance with Rule 13d-3 of the Exchange Act, and the information is not necessarily indicative of beneficial ownership for any other purpose. Under such rule, beneficial ownership Includes any shares as to which the selling securityholder has sole or shared voting power or investment power and also any shares which the selling securityholder has the right to acquire within 60 days.
(5)
Includes 53,333 stock options, of which 53,333 have vested as of the date hereof.
(4)
Includes 13,333 stock options, of which 13,333 have vested as of the date hereof.
(5)
Includes 4,667 stock options, of which 4,667 have vested as of the date hereof.
(6)
Includes 40,000 shares and 31,333 stock options, of which 21,333 have vested as of the date hereof.
(7)
Includes 6,667 stock options, of which 6,667 have vested as of the date hereof.
(8)
Includes 57,238 shares, 4,870 warrants and 33,333 stock options, of which 33,333 have vested as of the date hereof.
(9)
Includes 14,000 stock options, of which 4,000 have vested as of the date hereof.
(10)
Includes 6,667 stock options, of which 6,667 have vested as of the date hereof.
(11)
Includes 2,000 stock options, of which 2,000 have vested as of the date hereof.
(12)
Includes 2,000 stock options, of which 2,000 have vested as of the date hereof.
(13)
Includes 33,333 stock options, of which 13,333 have vested as of the date hereof.
(14)
Includes 20,000 shares and 60,000 stock options, of which 60,000 have vested as of the date hereof.
(15)
Includes 20,000 stock options, of which 20,000 have vested as of the date hereof.
(16)
Includes 4,000 shares and 16,671 stock options, of which 6,671 have vested as of the date hereof.
(17)
Includes 571,428 shares and 1,300,000 stock options, of which 515,000 have vested as of the date hereof.
(18)
Includes 803,590 shares, 326,647 warrants and 320,000 stock options, of which 320,000 have vested as of the date hereof.
(19)
Includes 8,000 shares and 54,000 stock options, of which 8,000 have vested as of the date hereof.
(20)
Includes 54,000 stock options, of which 8,000 have vested as of the date hereof.
(21)
Includes 54,000 stock options, of which 8,000 have vested as of the date hereof.
(22)
Includes 54,000 stock options, of which 8,000 have vested as of the date hereof.
(23)
Includes 32,000 stock options, of which 4,000 have vested as of the date hereof.
(24)
Includes 32,000 stock options, of which 4,000 have vested as of the date hereof.
(25)
Includes 16,000 stock options, of which 2,000 have vested as of the date hereof.
(26)
Includes 6,000 stock options, of which 2,000 have vested as of the date hereof.
(27)
Includes 16,000 stock options, of which 2,000 have vested as of the date hereof.
(28)
Includes 6,000 stock options, of which 2,000 have vested as of the date hereof.
(29)
Includes 10,000 stock options, of which none have vested as of the date hereof.
(30)
Includes 10,000 stock options, of which none have vested as of the date hereof.
(31)
Includes 30,000 stock options, of which none have vested as of the date hereof.
(32)
Includes shares and 30,000 stock options, of which none have vested as of the date hereof.
(33)
Includes 30,000 stock options, of which none have vested as of the date hereof.
(34)
Includes 20,000 stock options, of which none have vested as of the date hereof.
(35)
Includes 20,000 stock options, of which none have vested as of the date hereof.
(36)
Includes 20,000 stock options, of which none have vested as of the date hereof.
(37)
Includes 20,000 stock options, of which none have vested as of the date hereof.
(38)
Includes 20,000 stock options, of which none have vested as of the date hereof.
(39)
Includes 20,000 stock options, of which none have vested as of the date hereof.
(40)
Includes 10,000 stock options, of which none have vested as of the date hereof.
(41)
Includes 10,000 stock options, of which none have vested as of the date hereof.
(42)
Includes 105,000 stock options, of which none have vested as of the date hereof.
(43)
Includes 26,667 stock options, of which none have vested as of the date hereof.
5
PLAN OF DISTRIBUTION
We are registering the Shares
covered by this prospectus to permit the selling securityholders to conduct public secondary trading of these Shares from time to time
after the date of this prospectus. We will not receive any of the proceeds of the sale of the Shares offered by this prospectus. The aggregate
proceeds to the selling securityholders from the sale of the Shares will be the purchase price of the Shares less any discounts and commissions.
We will not pay any brokers' or underwriters' discounts and commissions in connection with the registration and sale of the
Shares covered by this prospectus. The selling securityholders reserve the right to accept and, together with their respective agents,
to reject, any proposed purchases of Shares to be made directly or through agents.
The Shares offered by this prospectus
may be sold from time to time to purchasers:
●
directly by the selling securityholders,
or
●
through underwriters, broker-dealers or agents, who may receive compensation in the form of discounts, commissions or agent's commissions from the selling securityholders or the purchasers of the Shares.
Any underwriters, broker-dealers
or agents who participate in the sale or distribution of the Shares may be deemed to be "underwriters" within the meaning
of the Securities Act. As a result, any discounts, commissions or concessions received by any such broker-dealer or agents who are deemed
to be underwriters will be deemed to be underwriting discounts and commissions under the Securities Act. Underwriters are subject to the
prospectus delivery requirements of the Securities Act and may be subject to certain statutory liabilities under the Securities Act and
the Exchange Act. We will make copies of this prospectus available to the selling securityholders for the purpose of satisfying the prospectus
delivery requirements of the Securities Act. To our knowledge, there are currently no plans, arrangements or understandings between the
selling securityholders and any underwriter, broker-dealer or agent regarding the sale of the Shares by the selling securityholders.
The Shares may be sold in one
or more transactions at:
●
fixed prices;
●
prevailing market prices at the time of sale;
●
prices related to such prevailing market prices;
●
varying prices determined at the time of sale; or
●
negotiated prices.
These sales may be effected in
one or more transactions:
●
on any national securities exchange or quotation service on which the Shares may be listed or quoted at the time of sale, including Nasdaq;
●
in the over-the-counter market;
●
in transactions otherwise than on such exchanges or services or in the over-the-counter market;
●
any other method permitted by applicable law; or
●
through any combination of the foregoing.
These transactions may include
block transactions or crosses. Crosses are transactions in which the same broker acts as an agent on both sides of the trade.
6
At the time a particular offering
of the Shares is made, a prospectus supplement, if required, will be distributed, which will set forth the name of the selling securityholders,
the aggregate amount of Shares being offered and the terms of the offering, including, to the extent required, (1) the name or names of
any underwriters, broker-dealers or agents, (2) any discounts, commissions and other terms constituting compensation from the selling
securityholders and (3) any discounts, commissions or concessions allowed or reallowed to be paid to broker-dealers.
The selling securityholders will
act independently of us in making decisions with respect to the timing, manner, and size of each resale or other transfer. There can be
no assurance that the selling securityholders will sell any or all of the Shares under this prospectus. Further, we cannot assure you
that the selling securityholders will not transfer, distribute, devise or gift the Shares by other means not described in this prospectus.
In addition, any Shares covered by this prospectus that qualify for sale under Rule 144 of the Securities Act may be sold under Rule 144
rather than under this prospectus. The Shares may be sold in some states only through registered or licensed brokers or dealers. In addition,
in some states the Shares may not be sold unless they have been registered or qualified for sale or an exemption from registration or
qualification is available and complied with.
The selling securityholders and
any other person participating in the sale of the Shares will be subject to the Exchange Act. The Exchange Act rules include, without
limitation, Regulation M, which may limit the timing of purchases and sales of any of the Shares by the selling securityholders and any
other person. In addition, Regulation M may restrict the ability of any person engaged in the distribution of the Shares to engage in
market-making activities with respect to the particular Shares being distributed. This may affect the marketability of the Shares and
the ability of any person or entity to engage in market-making activities with respect to the Shares.
The selling securityholders may
indemnify any broker or underwriter that participates in transactions involving the sale of the Shares against certain liabilities, including
liabilities arising under the Securities Act.
LEGAL MATTERS
Bloch Legal has passed
upon certain legal matters regarding the Common Shares offered hereby under Canadian law.
EXPERTS
Our audited consolidated
financial statements as of December 31, 2024, and 2023 and for each of the three years in the period ended December 31, 2024 incorporated
by reference into this prospectus have been so incorporated in reliance upon the report of Ziv Haft Certified Public Accountants (Isr.),
as independent registered public accounting firm, given upon the authority of the said firm as experts in accounting and auditing.
INCORPORATION OF CERTAIN DOCUMENTS BY
REFERENCE
The following documents filed
with the SEC are hereby incorporated by reference in this prospectus:
(a)
The Registrant's Annual Report on
Form 20-F
for the year ended December 31, 2024 filed with the SEC on March 31, 2025;
(b)
The Registrant's Report on
Form 6-K
filed with the SEC on January 29, 2025 (to the extent expressly incorporated by reference into the Registrant's effective
registration statements filed by us under the Securities Act); and;
(c)
The description of the Registrant's
Common Shares contained in
Exhibit 2.1
to its Annual Report on Form 20-F for the year ended December 31, 2023, filed
with the SEC on April 3, 2024, and any amendment or report filed for the purpose of further updating that description.
In addition to the foregoing, all documents subsequently
filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, and all reports on Form 6-K subsequently
filed by the Registrant which state that they are incorporated by reference herein, prior to the filing of a post- effective amendment
which indicates that all securities offered hereunder have been sold or which deregisters all securities then remaining unsold, shall
be deemed to be incorporated by reference herein and to be part hereof from the date of filing of such documents and reports.
7
Any statement contained in a document incorporated
or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this registration statement
to the extent that a statement herein, or in any subsequently filed document which also is or is deemed to be incorporated by reference,
modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded,
to constitute a part of this registration statement.
DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION
FOR SECURITIES ACT LIABILITIES
Insofar as indemnification for
liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the registrant, the registrant
has been informed that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act
and is therefore unenforceable.
WHERE YOU CAN FIND MORE INFORMATION
We are subject to the
information requirements of the Exchange Act and, accordingly, we file reports with and furnish other information to the SEC.
We have filed with the SEC a registration statement on Form F-8 under the Securities Act with respect to the securities offered
by this prospectus. For further information regarding us and the securities covered by this prospectus, you may desire to review the full
registration statement, including its exhibits. The SEC maintains an Internet site that contains reports, proxy and information statements,
and other information regarding issuers that file electronically with the SEC, including the registration statement and its exhibits.
The SEC's website address is http://www.sec.gov. We maintain a website at www.cust2mate.com. Information contained in or accessible
through our website does not constitute a part of this prospectus .
8
A2Z CUST2MATE SOLUTIONS CORP
UP TO 2,623,004 COMMON SHARES
REOFFER PROSPECTUS
April 23, 2025
Part II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents filed by the Registrant with
the Securities and Exchange Commission (the "
SEC
") are incorporated by reference into this Registration Statement:
(a)
The Registrant's
Annual Report on
Form 20-F
for the year ended December 31, 2024 filed with the SEC on March
31, 2025;
(b)
The Registrant's Reporton Form 6-K
filed with the SEC on January 29, 2025 (to the extent expressly incorporated by reference into the Registrant's effective
registration statements filed by us under the Securities Act); and;
(c)
The description of the Registrant's
Common Shares contained in Exhibit 2.1 to its Annual Report on Form 20-F for the year ended December 31, 2023, filed
with the SEC on April 3, 2024, and any amendment or report filed for the purpose of further updating that description.
In addition to the foregoing, all documents subsequently
filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, and all reports on Form 6-K subsequently
filed by the Registrant which state that they are incorporated by reference herein, prior to the filing of a post- effective amendment
which indicates that all securities offered hereunder have been sold or which deregisters all securities then remaining unsold, shall
be deemed to be incorporated by reference herein and to be part hereof from the date of filing of such documents and reports.
Any statement contained in a document incorporated
or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this registration statement
to the extent that a statement herein, or in any subsequently filed document which also is or is deemed to be incorporated by reference,
modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded,
to constitute a part of this registration statement.
ITEM 4. DESCRIPTION OF SECURITIES
Not applicable.
ITEM 5. INTERESTS OF NAMES EXPERTS AND COUNSEL
Not applicable.
ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
The Registrant is subject to the provisions of Part
5, Division 5 of the
Business Corporations Act
(British Columbia) (the "Act").
Under Section 160 of the Act, an individual who:
●
is or was a director or officer of the Registrant,
●
is or was a director or officer of another corporation (i) at a time when the corporation is or was an affiliate of the Registrant, or (ii) at the request of the Registrant, or
●
at the request of the Registrant, is or was, or holds or held a position equivalent to that of, a director or officer of a partnership, trust, joint venture or other unincorporated entity,
II-
1
and including, subject to limited exceptions, the
heirs and personal or other legal representatives of that individual (collectively, an "eligible party"), may be indemnified
by the Registrant against a judgment, penalty or fine awarded or imposed in, or an amount paid in settlement of, a proceeding (an "eligible
penalty") in which, by reason of the eligible party being or having been a director or officer of, or holding or having held a position
equivalent to that of a director or officer of, the Registrant or an associated corporation, (a) the eligible party is or may be joined
as a party, or (b) the eligible party is or may be liable for or in respect of a judgment, penalty or fine in, or expenses related to,
the proceeding ("eligible proceeding") to which the eligible party is or may be liable. Section 160 of the Act also permits
the Registrant to pay the expenses actually and reasonably incurred by an eligible party after the final disposition of the eligible proceeding.
Under Section 161 of the Act, the Registrant must,
after the final disposition of an eligible proceeding, pay the expenses actually and reasonably incurred by the eligible party in respect
of that proceeding if the eligible party (a) has not been reimbursed for those expenses, and (b) is wholly successful, on the merits or
otherwise, in the outcome of the proceeding or is substantially successful on the merits in the outcome of the proceeding.
Under Section 162 of the Act and subject to Section
163 of the Act, the Registrant may pay, as they are incurred in advance of the final disposition of an eligible proceeding, the expenses
actually and reasonably incurred by an eligible party in respect of that proceeding; provided the Registrant must not make such payments
unless it first receives from the eligible party a written undertaking that, if it is ultimately decided that the payment of expenses
is prohibited by Section 163, the eligible party will repay the amounts advanced.
Under Section 163 of the Act, the Registrant must
not indemnify an eligible party against eligible penalties to which the eligible party is or may be liable or pay the expenses of an eligible
party in respect of that proceeding under Sections 160, 161 or 162of the Act, as the case may be, if any of the following circumstances
apply:
●
if the indemnity or payment is made under an earlier agreement to indemnify or pay expenses and, at the time that the agreement to indemnify or pay expenses was made, the Registrant was prohibited from giving the indemnity or paying the expenses by its articles;
●
if the indemnity or payment is made otherwise than under an earlier agreement to indemnify or pay expenses and, at the time that the indemnity or payment is made, the Registrant is prohibited from giving the indemnity or paying the expenses by its articles;
●
if, in relation to the subject matter of the eligible proceeding, the eligible party did not act honestly and in good faith with a view to the best interests of the Registrant or the associated corporation, as the case may be; or
●
in the case of an eligible proceeding other than a civil proceeding, if the eligible party did not have reasonable grounds for believing that the eligible party's conduct in respect of which the proceeding was brought was lawful.
If an eligible proceeding is brought against an eligible
party by or on behalf of the Registrant or by or on behalf of an associated corporation, the Registrant must not either indemnify the
eligible party against eligible penalties to which the eligible party is or may be liable in respect to the proceeding, or, after the
final disposition of an eligible proceeding, pay the expenses of the eligible party under Sections 160, 161 or 162 of the Act, as the
case may be, in respect of the proceeding.
Under Section 164 of the Act, and despite any other
provision of Part 5, Division 5 of the Act and whether or not payment of expenses or indemnification has been sought, authorized or declined
under Part 5, Division 5 of the Act, the Supreme Court of British Columbia may, on application of the Registrant or an eligible party,
do one or more of the following things:
●
order the Registrant to indemnify an eligible party against any liability incurred by the eligible party in respect of an eligible proceeding;
●
order the Registrant to pay some or all of the expenses incurred by an eligible party in respect of an eligible proceeding;
●
order the enforcement of, or payment under, an agreement of indemnification entered into by the Registrant;
●
order the Registrant to pay some or all of the expenses actually and reasonably incurred by any person in obtaining an order under Section 164 of the Act; or
●
make any other order the court considers appropriate.
II-
2
Section 165 of the Act provides that the Registrant
may purchase and maintain insurance for the benefit of an eligible party or the heirs and personal or other legal representatives of the
eligible party against any liability that may be incurred by reason of the eligible party being or having been a director or officer of,
or holding or having held a position equivalent to that of a director or officer of, our company or an associated corporation.
The foregoing description is qualified in its entirety
by reference to the Act.
Under the articles of the Registrant, and subject
to the provisions of the Act, the Registrant must indemnify a director, former director or alternate director of the Registrant, and the
heirs and legal personal representatives of all such persons, against all eligible penalties to which such person is or may be liable
in relation to a legal proceeding or investigative action, whether current or threatened, pending or completed, in which any director,
former director or alternative director, or any of their heirs and legal personal representatives, by reason that he or she is or was
a director or alternative director of the Registrant, is or may be joined as a party, or is or may be liable for or in respect of a judgment,
penalty or fine in, or expenses related to, the proceeding; and the Registrant must, after the final disposition of such a legal proceeding
or investigative action, pay the expenses actually and reasonably incurred by such person in respect of that proceeding. Each director
is deemed to have contracted with the Registrant on the terms of the mandatory indemnity contained in the Registrant's articles.
Under its articles, and subject to the Act, the Registrant
may indemnify any person. The Registrant has entered into indemnity agreements with certain of its current (and may enter into indemnity
agreements with its future) directors, officers, and service providers.
The failure of a director, alternate director or officer
of the Registrant to comply with the Act or the articles of the Registrant does not invalidate any indemnity to which such person is entitled
under the Registrant's articles.
Under the articles of the Registrant and subject to
the Act, the Registrant may purchase and maintain insurance for the benefit of any person (or his or her heirs and legal personal representatives)
who is or was a director, alternative director, officer, employee or agent of the Registrant; is or was a director, alternate director,
officer, employee or agent of a corporation at a time when the corporation is or was an affiliate of the Registrant; at the request of
the Registrant, is or was a director, alternate director, officer, employee or agent of a corporation or of a partnership, trust, joint
venture or other unincorporated entity; at the request of the Registrant, holds or held a position equivalent to that of a director, alternate
director or officer of a partnership, trust, joint venture or other unincorporated entity; against any liability incurred by him or her
as such director, alternate director, officer, employee or agent or person who holds or held such equivalent position.
The Registrant maintains directors' and officers'
liability insurance. The policies provide a maximum coverage in any one policy year of $20 million, subject to a deductible of $1.5 million
per securities claim and $0.5 million for all other claims, payable by the Registrant, when applicable. The primary policy insures (a)
the directors and officers of the Registrant against losses arising from claims against them for certain of their actual or alleged wrongful
acts (as defined within the insurance policy), (b) the Registrant for payments made pursuant to the Registrant's indemnification
of its directors and officers, and (c) the Registrant when it is directly named in a securities claim. The excess policy insures the directors
and officers of the Registrant against losses arising from claims against them for certain of their actual or alleged wrongful acts (as
defined within the insurance policy). The premiums for the policies are not allocated between directors and officers as separate groups.
Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to directors, officers or persons controlling the Registrant pursuant to the foregoing provisions,
the Registrant has been informed that in the opinion of the U.S. Securities and Exchange Commission such indemnification is against public
policy as expressed in the Securities Act and is therefore unenforceable.
ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED
Not applicable.
II-
3
ITEM 8. EXHIBITS
Exhibit
Number
Description
4.1
Stock Option Plan (incorporated herein by reference to the Company's annual report on Form 20-F filed on March 27, 2023)
4.2
RSU Plan (incorporated herein by reference to the Company's annual report on Form 20-F filed on March 27, 2023)
5.1
Opinion of Bloch Legal
23.1
Consent of Ziv Haft Certified Public Accountants (Isr.)
23.2
Consent of Bloch Legal (included in Exhibit 5.1)
24.1
Power of Attorney
107.1
Filing Fee Table
ITEM 9. UNDERTAKINGS
1.
The undersigned Registrant hereby
undertakes:
(a)
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.
(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;
Provided, however,
that paragraphs (a)(i) and
(a)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports
filed with or furnished to the Securities and Exchange Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange
Act that are incorporated by reference in the Registration Statement.
(b)
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 herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof.
(c)
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.
(d)
To file a post-effective amendment
to the registration statement to include any financial statements required by Item 8.A. of Form 20-F at the start of any delayed offering
or throughout a continuous offering. Financial statements and information otherwise required by Section 10(a)(3) of the Act need not
be furnished, provided that the registrant Includes in the prospectus, by means of a post-effective amendment, financial statements required
pursuant to this paragraph (a)(4) and other information necessary to ensure that all other information in the prospectus is at least
as current as the date of those financial statements.
2.
The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new Registration Statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
3.
Insofar as indemnification for liabilities arising under the Securities Act 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 Securities 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 Securities Act and will be governed by the final adjudication of such issue.
II-
4
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-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in Vancouver, British Columbia, on this 23rd day of April, 2025.
A2Z Cust2Mate Solutions Corp
By:
/s/ Gadi Graus
Gadi Graus
Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person
whose signature appears below constitutes and appoints Gadi Graus, as his or her true and lawful attorneys-in-fact and agents, with full
power of substitution and resubstitution, for him or her and in their name, place and stead, in any and all capacities, to sign any and
all amendments (including post-effective amendments) 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 attorneys-in-fact and agents,
and each of them, 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 or she might or could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents or any of them, or his or her 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 by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/ Gadi Graus
Chief Executive Officer Director
April 23, 2025
Gadi Graus
(
Principal Executive Officer
)
/s/ Alan Rootenberg
Chief Financial Officer
April 23, 2025
Alan Rootenberg
(
Principal Financial and Accounting Officer
)
/s/ Bentsur Joseph
Director
April 23, 2025
Bentsur Joseph
/s/ Reeves Ambrecht
Director
April 23, 2025
Reeves Ambrecht
/s/ Yonatan de Jongh
Director
April 23, 2025
Yonatan de Jongh
/s/ Adi Vazan
Director
April 23, 2025
Adi Vazan
II-
5
SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE UNITED
STATES
Pursuant to the requirements of the Securities Act
of 1933, the undersigned, the duly authorized representative in the United States of A2Z Cust2Mate Solutions Corp., has signed this registration
statement on April 23, 2025.
Authorized U.S. Representative
/s/ Reeves Ambrecht
Name:
Reeves Ambrecht
Title:
Director
II-
6