Company: MIRA
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001183
Chunk: 193

Company: MIRA PHARMACEUTICALS, INC.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1B
Chunk 193
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 Securities and Exchange Commission or its staff upon request.

Item
16. Form 10-K

Summary
None.

87

MIRA
PHARMACEUTICALS, INC.

INDEX
TO FINANCIAL STATEMENTS

    Report
    of Independent Registered Public Accounting Firm (PCAOB Firm ID 106)
    F-2
  
    Report
    of Independent Registered Public Accounting Firm (PCAOB Firm ID 42)
    F-3
  
    Balance
    Sheets as of December 31, 2024 and 2023
    F-4
  
    Statements
    of Operations for the years ended December 31, 2024 and 2023
    F-5
  
    Statements
    of Changes in Stockholders’ Equity for the years ended December 31, 2024 and 2023
    F-6
  
    Statements
    of Cash Flows for the years ended December 31, 2024 and 2023
    F-7
  
    Notes
    to Consolidated Financial Statements
    F-9

F-1

Report
of Independent Registered Public Accounting Firm

To the Stockholders and the Board of Directors of:

Mira Pharmaceuticals, Inc.

Opinion on the Financial Statements

We have audited the accompanying balance sheet of
Mira Pharmaceuticals, Inc. (the “Company”) as of December 31, 2024, the related statements of operations, changes in stockholders’
equity and cash flows for the year then ended, and the related notes (collectively referred to as the “financial statements”).
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December
31, 2024, and the results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally
accepted in the United States of America.

The financial statements of
the Company as of and for the year ended December 31, 2023, before the retrospective application of the expanded segment disclosure requirements
described in Note 9, were audited by other auditors whose report, dated April 1, 2024, expressed an unqualified opinion, with an explanatory
paragraph expressing substantial doubt regarding the Company’s ability to continue as a going concern, on those statements. We also
audited the expanded segments disclosures described in Note 9, related to 2023 and the retrospective application of the expanded segment
disclosure requirements described