Company: OMQS
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001813
Chunk: 714

Company: OMNIQ Corp.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 9A
Chunk 714
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-party specialists, gaining an understanding of management’s
process for developing the fair value estimate, and assessing the inputs and key assumptions used to develop the models. We used professionals
inside our firm with specialized skills and knowledge to assess the methodology.

/s/
Haynie & Company

Haynie & Company 

Salt
Lake City, Utah

March 31, 2025

We
have served as the Company’s auditor since 2019.

F-2

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 sheet of Dangot Computers Ltd. (the “Company”) as of December 31, 2024,
and 2023, and the related consolidated statements of operations and comprehensive loss, change in 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 Statement”). In our opinion, the consolidated financial statement present fairly, in all material respects, the
financial position of the Company as of December 31, 2024, and 2023 and the results of its operation and its cash flows for each of the
years in the two-year period ended December 31, 2024, in conformity with accounting principles generally accepted in the United States
of America.

Basis
for Opinion

These
financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s
financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board
(United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company
is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits,
we are required to obtain an understanding of internal control over financial reporting, but not