Company: MIRA
Filing Date: 2025-07-29
Form Type: PRER14A
Source: 0001641172-25-021434
Chunk: 184

Company: MIRA PHARMACEUTICALS, INC.
Filing Date: 2025-07-29
Form: PRER14A
Chunk 184
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”) as is calculated in to the Exchange Ratio (the
“Closing”). The Exchange Ratio is calculated using the relative company valuations of each of MIRA and SKNY where the MIRA
share value is calculated on an as-issued basis and the SKNY share value is calculated on a fully diluted basis to include all issued
SKNY options and warrants. After giving effect to the Closing, the SKNY holders will hold not more than 50% of the shares of the combined
company.

| 49 |

Annex B

| SKNY Pharmaceuticals, Inc. | April 2025   |
| Valuation                  | Page 2 of 25 |

Dear Sir,

Upon your request, Moore Financial Consulting Ltd. (hereinafter: “MFC”), performed a valuation of SKNY Pharmaceuticals Inc. (“SKNY”, “the Company”).

Our study was performed based on the following:

| ● | SKNY’s       
 presentation |

| ● | Additional                                   
 Data received from the company’s management. |

| ● | Public      
 information |

This report was prepared based on information provided to us and from discussions held with the Company’s management. We did not verify the accuracy, reliability or completeness of the information provided and the procedures we used while performing the valuation do not constitute an audit or review made under any generally accepted auditing standards.

Our professional fees for this study were not subject to the results of this report.

Indemnification

It has been agreed by us, and Mira, that except for our willful misconduct, negligence or malice, we will not bear any responsibility vis-à-vis the Client or any third party, from any source and based on any cause, including tort, related to executing services according to this proposal, and the Client, and/or its representatives will not bring any claim and/or lawsuit against us, including via a third party notice, with regard to the services given by us to the Client.

It is agreed that any legal measures regarding this valuation must be taken no later than three years from the date of submission of this valuation. It is agreed between the parties that all legal proceedings will be determined solely by an arbitrator who will be mutually agreed upon and who will be appointed within 30 days from the date of request for arbitration. If the parties do not reach an agreement regarding the identity of the arbitrator, one will be appointed by the President of the Israeli Bar, whoever serves at that time, unless he will have an interest in one of the parties, in which case the arbitr