SEC Filing Document

Company: DUKE Robotics Corp.
Ticker: DUKR
CIK: 1638911
Filing Type: DRS
Document Type: DRS
Date Filed: 2025-12-22
Accession Number: 0001213900-25-124553
Exchange: OTC
SIC Code: 3721
SIC Description: Aircraft
URL: https://www.sec.gov/Archives/edgar/data/1638911/000121390025124553/filename1.htm

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or syndicate covering transaction to cover syndicate short positions. These stabilizing transactions, syndicate covering transactions and penalty bids may have the effect of raising or maintaining the market price of our securities or preventing or retarding a decline in the market price of the securities. As a result, the price of our shares of common stock may be higher than the price that might otherwise exist in the open market. These transactions may be discontinued at any time. Neither we nor the underwriters make any representation or prediction as to the direction or magnitude of any effect that the transactions described above may have on the price of our shares of common stock. In addition, neither we nor the underwriters make any representation that the underwriters will engage in these transactions or that any transaction, if commenced, will not be discontinued without notice. Electronic Offer, Sale and Distribution of Units

This prospectus in electronic
format may be made available on websites or through other online services maintained by the underwriters, or by their affiliates. Other
than this prospectus in electronic format, the information on the underwriters’ websites and any information contained in any other
websites maintained by the underwriters is not part of this prospectus or the registration statement of which this prospectus forms a
part, has not been approved and/or endorsed by us or the underwriters in their capacity as underwriters, and should not be relied upon
by investors.

Other Relationships

From time to time, the underwriters
and/or their affiliates have provided, and may in the future provide, various investment banking and other financial services for us for
which services it has received and, may in the future receive, customary fees. Except for the services provided in connection with this
offering and other than as described below, the underwriters have not provided any investment banking or other financial services during
the 180-day period preceding the date of this prospectus.

Offers Outside the United States

Other than in the United States,
no action has been taken by us or the underwriters that would permit a public offering of the securities offered by this prospectus in
any jurisdiction where action for that purpose is required. The securities offered by this prospectus may not be offered or sold, directly
or indirectly, nor may this prospectus or any other offering material or advertisements in connection with the offer and sale of any such
securities be distributed or published in any jurisdiction, except under circumstances that will result in compliance with the applicable
rules and regulations of that jurisdiction. Persons into whose possession this prospectus comes are advised to inform themselves about
and to observe any restrictions relating to the offering and the distribution of this prospectus. This prospectus does not constitute
an offer to sell or a solicitation of an offer to buy any securities offered by this prospectus in any jurisdiction in which such an offer
or a solicitation is unlawful.

LEGAL MATTERS

Certain legal matters in connection
with the securities offered by this prospectus have been passed upon for the Company by Sullivan & Worcester LLP. Harter Secrest &
Emery LLP is acting as counsel for the underwriters in this offering.

EXPERTS

The consolidated financial statements of Duke Robotics Corp. as of December 31, 2024 and 2023, and for each of
the years in the two-year period ended December 31, 2024, have been included herein in reliance upon the report of Somekh Chaikin, a member
firm of KPMG International, independent registered public accounting firm, appearing elsewhere  herein, and upon the authority of
said firm as experts in accounting and auditing.

CHANGES IN AND DISAGREEMENTS
WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

On January 6, 2023, our Board
of Directors dismissed Halperin Ilanit CPA (the “Former Auditor”) as our independent registered public accounting firm.

The audit reports of the Former
Auditor on our financial statements for the fiscal years ended December 31, 2021 and 2020 contained no adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that the report for the fiscal
year ended December 31, 2020 contained an explanatory paragraph stating that there was substantial doubt about our ability to continue
as a going concern.

During the fiscal years ended
December 31, 2021 and 2020, there were (i) no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the
related instructions) between us and the Former Auditor on any matter of accounting principles or practices, financial statement disclosure,
or auditing scope or procedure, and (ii) no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K and the
related instructions).

On January 6, 2023, our Board
of Directors approved the engagement of Somekh Chaikin, a member firm of KPMG International (the “New Auditor”), as our independent
registered public accounting firm, effective upon the effectiveness of the dismissal of the Former Auditor.

During the fiscal years ended
December 31, 2023 and 2022, neither we, nor anyone on our behalf, consulted the New Auditor regarding (i) the application of accounting
principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial
statements, and no written report or oral advice was provided that the New Auditor concluded was an important factor considered by us
in reaching a decision as to any accounting, auditing or financial reporting issue, or (ii) any matter that was the subject of a disagreement
or reportable event (each as defined in Item 304 of Regulation S-K).

WHERE YOU CAN FIND MORE INFORMATION

We have filed with the SEC
a registration statement on Form S-1 under the Securities Act, with respect to the shares of common stock being offered by this prospectus.
This prospectus does not contain all of the information in the registration statement and its exhibits. For further information with respect
to us and the common stock offered by this prospectus, we refer you to the registration statement and its exhibits. Statements contained
in this prospectus as to the contents of any contract or any other document referred to are not necessarily complete, and in each instance,
we refer you to the copy of the contract or other document filed as an exhibit to the registration statement. Each of these statements
is qualified in all respects by this reference. All filings we make with the SEC are available on the SEC’s web site at www.sec.gov.
You may also request a copy of these filings, at no cost, by writing us at 10 HaRimon Street, Mevo Carmel Science and Industrial
Park, Israel, 2069203 or contacting us at +972-054-5707050.

We are subject to the periodic
reporting requirements of the Exchange Act, and we will file periodic reports, proxy statements and other information with the SEC. These
periodic reports, proxy statements and other information are available on the website of the SEC referred to above. We maintain a website
at www.datastoragecorp.com. You may access our annual reports on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K
and amendments to those reports filed or furnished pursuant to Section 13(a) or 15(d) of the Exchange Act with the SEC free of charge
or at our website as soon as reasonably practicable after such material is electronically filed with, or furnished to, the SEC. We have
not incorporated by reference into this prospectus, or the registration statement to which this prospectus forms a part, the information
contained in, or that can be accessed through, our website, and you should not consider it to be a part of this prospectus, or the registration
statement.

INDEX TO FINANCIAL STATEMENTS

DUKE ROBOTICS CORP.

(FORMERLY UAS DRONE CORP.)

CONSOLIDATED FINANCIAL STATEMENTS

AS OF DECEMBER 31, 2024

DUKE ROBOTICS CORP.

CONSOLIDATED FINANCIAL STATEMENTS

AS OF DECEMBER 31, 2024

TABLE OF CONTENTS

Page

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM (Firm Name: Somekh Chaikin / PCAOB ID No. 1057/ Location: Tel Aviv, Israel) F-3

CONSOLIDATED FINANCIAL STATEMENTS:

Consolidated Balance Sheets as of December 31, 2024 and December 31, 2023 F-4

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

Statements of Changes in Shareholders’ Equity 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 Consolidated Financial Statements F-8 – F- 2 5

REPORT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM

To the Stockholders and Board of Directors

Duke Robotics Corp. (formerly: UAS Drone Corp.):

Opinion on the Consolidated Financial Statements