Company: ORBS
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004802
Chunk: 1240

Company: Eightco Holdings Inc.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 7A
Chunk 1240
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As
a smaller reporting company, we are not required to provide this information.

39

ITEM
8. FINANCIAL STATEMENTS

INDEX
TO FINANCIAL STATEMENTS

    Report of Independent Registered Public Accounting Firm – Stephano Slack LLC (PCAOB
ID Number 03523)
     
    F-1

    Report of Independent Registered Public Accounting Firm– Morison Cogen LLP (PCAOB ID Number 00536)
     
    F-2

    Consolidated Balance Sheets as of December 31, 2024 and 2023
     
    F-3

    Consolidated Statements of Operations for the years ended December 31, 2024 and 2023
     
    F-4

    Consolidated Statements of Comprehensive Income (Loss) for the years ended December 31, 2024 and 2023
     
    F-5

    Consolidated
    Statements of Changes in Stockholders’ Equity (Deficit) for the years ended December 31, 2024 and 2023
     
    F-6

    Consolidated Statements of Cash Flows for the years ended December 31, 2024 and 2023
     
    F-7

    Notes to the Consolidated Financial Statements
     
    F-8

40

REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To
the Stockholder and Board of Directors of

Eightco
Holdings Inc.

Opinion
on the Financial Statements

We have audited the accompanying consolidated balance sheet of Eightco
Holdings Inc. (the “Company”) as of December 31, 2024, the related consolidated statement of operations, comprehensive income,
changes in stockholders’ deficit and cash flows for the year ended December 31, 2024 and the related notes (collectively referred
to as the “consolidated 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, 2024, and the results of their operations and their cash flows
for the year ended December 31, 2024, in conformity with accounting principles generally accepted in the United States of America.

Substantial
Doubt About its Ability to Continue as a Going Concern

The
accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed
in Note 3