Company: OMQS
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001813
Chunk: 590

Company: OMNIQ Corp.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 8
Chunk 590
---
 Financial Officer and Chairman of the Board

Pursuant
to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the
registrant and in the capacities and on the dates indicated.

    Signature
     
    Title
     
    Date

    /s/
    Shai Lustgarten
     
    Chairman
    of the Board, Chief Executive Officer and Interim Chief Financial Officer
     
    March
    31, 2025
  
    Shai
    Lustgarten

    /s/
    Guy Elhanani
     
    Director
     
    March
    31, 2025
  
    Guy
    Elhanani

27

OMNIQ
CORP.

INDEX
TO CONSOLIDATED FINANCIAL STATEMENTS

    REPORT
    OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM PCAOB: 457 (HAYNIE)
    F-2
  
    REPORT
    OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM PCAOB: 2015 (BARZILY)
    F-3
  
    CONSOLIDATED
    BALANCE SHEETS
    F-4
  
    CONSOLIDATED
    STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME
    F-5
  
    CONSOLIDATED
    STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT)
    F-6
  
    CONSOLIDATED
    STATEMENTS OF CASH FLOWS
    F-7
  
    NOTES
    TO CONSOLIDATED FINANCIAL STATEMENTS
    F-8

F-1

REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To
the Board of Directors and

Stockholders of OMNIQ Corp.

Opinion
on the Financial Statements

We
have audited the accompanying consolidated balance sheets of OMNIQ Corp. (the Company) as of December 31, 2024, and 2023, and the related
consolidated statements of operations and comprehensive loss, stockholders’ equity (deficit), and cash flows for each of the years
in the two-year period ended December 31, 2024, and the related notes (collectively referred to as the financial statements). In our
opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of
December 31,