Mobilicom (MOB) 6-K Report of Foreign Private Issuer

Exhibit 99.1

Mobilicom Limited

Interim Condensed financial statements as of June 30, 2023, unaudited

Mobilicom Limited
Auditor’s independence declaration

Consolidated interim condensed statement of profit or loss and other comprehensive income	1
Consolidated interim condensed statement of financial position	2
Consolidated interim condensed statement of changes in equity	3
Consolidated interim condensed statement of cash flows	5
Notes to the interim condensed consolidated financial statements	6

i

Mobilicom Limited
Consolidated interim condensed statement of profit or loss and other comprehensive income For the half-year ended June 30, 2023

		Consolidated
		June 30,			June 30,			June 30,
	Note	2023			2022			2023
		AUD$			AUD$			$*
		Unaudited			Unaudited			Unaudited
Revenue			803,430			1,213,604			532,426
Cost of sales			(335,715	)		(513,884	)		(222,475	)
Government grants			107,897			518,929			71,502
Foreign exchange gains/(losses)			1,336,006			-			885,358
Interest received			290,595			920			192,574
Net gain on fair value movement of warrants	6		221,312			-			146,661
Total other income			1,955,810			519,849			1,296,095
Expenses
Selling and marketing expenses			(1,383,583	)		(1,158,092	)		(916,887	)
Research and development			(1,490,694	)		(1,060,839	)		(987,869	)
General and administration expenses			(1,564,455	)		(913,925	)		(1,036,750	)
Finance costs			(25,610	)		(4,078	)		(16,971	)
Foreign exchange gains/(losses)			-			(8,966	)		-
Loss before income tax expense			(2,040,817	)		(1,926,331	)		(1,352,431	)
Income tax expense			(104,721	)		-			(69,398	)
Loss after income tax expense for the half-year attributable to the owners of Mobilicom Limited			(2,145,538	)		(1,926,331	)		(1,421,829	)
Other comprehensive income
Items that will not be reclassified subsequently to profit or loss
Re-measurement of defined benefit plans			3,421			30,609			2,267
Items that may be reclassified subsequently to profit or loss
Foreign currency translation			(976,333	)		(47,425	)		(647,007	)
Other comprehensive income for the half-year, net of tax			(972,912	)		(16,816	)		(644,740	)
Total comprehensive income for the half-year attributable to the owners of Mobilicom Limited			(3,118,450	)		(1,943,147	)		(2,066,569	)
		AUD Cents			AUD Cents			Cents
Basic earnings/(losses) per share	11		(0.16	)		(0.60	)		(0.11	)
Diluted earnings /(losses) per share	11		(0.16	)		(0.60	)		(0.11	)

* US Dollars numbers presented solely for convenience of the reader

The above consolidated condensed statement of profit or loss and other comprehensive income should be read in conjunction with the accompanying notes

1

Mobilicom Limited Consolidated interim condensed statement of financial position As at June 30, 2023

		Consolidated
		June 30,			December 31,			June 30,
	Note	2023			2022			2023
		AUD$			AUD			$$*
		Unaudited			Audited			Unaudited
Assets
Current assets
Cash and cash equivalents			15,922,705			18,917,416			10,551,826
Trade receivables			385,870			203,737			255,713
Other receivables			324,042			624,614			214,739
Restricted cash			88,076			59,126			58,367
Inventories			1,085,190			838,658			719,145
Total current assets			17,805,883			20,643,551			11,799,790
Non-current assets
Property, plant and equipment			129,740			135,878			85,978
Right-of-use assets			360,222			426,817			238,716
Total non-current assets			489,962			562,695			324,694
Total assets			18,295,845			21,206,246			12,124,484
Liabilities
Current liabilities
Trade and other payables	4		1,964,175			1,608,846			1,301,640
Lease liabilities	5		241,322			333,850			159,922
Warrants financial liability	6		884,713			1,097,520			586,291
Total current liabilities			3,090,210			3,040,216			2,047,853
Non-current liabilities
Lease liabilities	5		110,036			95,403			72,920
Employee benefits			205,722			203,636			136,330
Governmental liabilities on grants received			18,158			6,084			12,033
Total non-current liabilities			333,916			305,123			221,283
Total liabilities			3,424,126			3,345,339			2,269,136
Net assets			14,871,719			17,860,907			9,855,348
Equity
Issued capital	7		41,651,795			41,636,762			27,602,250
Reserves	8		(581,695	)		276,988			(385,484	)
Accumulated losses			(26,198,381	)		(24,052,843	)		(17,361,418	)
Total equity			14,871,719			17,860,907			9,855,348

* US Dollars numbers presented solely for convenience of the reader

The above consolidated condensed statement of financial position should be read in conjunction with the accompanying notes

2

Mobilicom Limited Consolidated interim condensed statement of changes in equity For the half-year ended June 30, 2023

			Share based		Foreign currency
	Issued		payments		translation			Remeasurement			Accumulated			Total
Consolidated	capital		reserve		reserve			reserve			losses			equity
	AUD$		AUD$		AUD$			AUD$			AUD$			AUD$
	Unaudited		Unaudited		Unaudited			Unaudited			Unaudited			Unaudited
Balance at January 1, 2022		26,504,136		1,214,809		237,437			(508,949	)		(24,118,314	)		3,329,119
Loss after income tax expense for the half-year		-		-		-			-			(1,926,331	)		(1,926,331	)
Other comprehensive income for the half-year, net of tax		-		-		(47,425	)		30,609			-			(16,816	)
Total comprehensive income for the half-year		-		-		(47,425	)		30,609			(1,926,331	)		(1,943,147	)
Transactions with owners in their capacity as owners:
Share-based payments		-		177,060		-			-			-			177,060
Balance at June 30, 2022		26,504,136		1,391,869		190,012			(478,340	)		(26,044,645	)		1,563,032

The above consolidated condensed statement of changes in equity should be read in conjunction with the accompanying notes

3

Mobilicom Limited Consolidated interim condensed statement of changes in equity For the half-year ended June 30, 2023

				Share based			Foreign currency
	Issued			payments			translation			Remeasurement			Accumulated			Total			Total
Consolidated	capital			reserve			reserve			reserve			losses			equity			equity
	AUD$			AUD$			AUD$			AUD$			AUD$			AUD$			$
	Unaudited			Unaudited			Unaudited			Unaudited			Unaudited			Unaudited			Unaudited
Balance at January 1, 2023		41,636,762			1,117,125			(697,705	)		(142,432	)		(24,052,843	)		17,860,907			11,836,257
Loss after income tax expense for the half-year		-			-			-			-			(2,145,538	)		(2,145,538	)		(1,421,829	)
Other comprehensive income for the half-year, net of tax		-			-			(976,333	)		3,421			-			(972,912	)		(644,740	)
Total comprehensive income for the half-year		-			-			(976,333	)		3,421			(2,145,538	)		(3,118,450	)		(2,066,569	)
Transactions with owners in their capacity as owners:
Share-based payments		-			170,571			-			-			-			170,571			113,035
Forfeiture of options		-			(10,607	)		-			-			-			(10,607	)		(7,029	)
Expiry of options		45,735			(45,735	)		-			-			-			-			-
Cancellation of shares		(30,702	)		-			-			-			-			(30,702	)		(20,346	)
Balance at June 30, 2023		41,651,795			1,231,354			(1,674,038	)		(139,011	)		(26,198,381	)		14,871,719			9,855,348

* US Dollars numbers presented solely for convenience of the reader

The above consolidated condensed statement of changes in equity should be read in conjunction with the accompanying notes

4

Mobilicom Limited Consolidated interim condensed statement of cash flows For the half-year ended June 30, 2023

	Consolidated
	June 30,			June 30,			June 30,
	2023			2022			2023
	AUD$			AUD$			$*
	Unaudited			Unaudited			Unaudited
Cash flows from operating activities
Receipts from customers (inclusive of GST)		621,297			1,286,107			411,728
Payments to suppliers and employees (inclusive of GST)		(3,311,404	)		(3,122,355	)		(2,194,434	)
Interest received		290,595			920			192,574
Interest paid on lease liabilities		(8,329	)		(11,455	)		(5,520	)
Government grants received		107,897			519,066			71,502
Net cash used in operating activities		(2,299,944	)		(1,327,717	)		(1,524,150	)
Cash flows from investing activities
Payments for property, plant and equipment		(13,052	)		(11,224	)		(8,650	)
Net cash used in investing activities		(13,052	)		(11,224	)		(8,650	)
Cash flows from financing activities
Shares buyback (Small parcel plan) payments		(30,702	)		-			(20,346	)
Repayment of lease liabilities		(183,750	)		(311,623	)		(121,769	)
Net cash used in financing activities		(214,452	)		(311,623	)		(142,115	)
Net decrease in cash and cash equivalents and restricted cash		(2,527,448	)		(1,650,564	)		(1,674,915	)
Cash and cash equivalents and restricted cash at the beginning of the financial half-year		18,976,542			3,996,300			12,575,574
Effects of exchange rates on cash and cash equivalents and restricted cash		(438,313	)		(93,267	)		(290,466	)
Cash and cash equivalents and restricted cash at the end of the financial half-year		16,010,781			2,252,469			10,610,193

* US Dollars numbers presented solely for convenience of the reader

The above consolidated condensed statement of cash flows should be read in conjunction with the accompanying notes

5

Mobilicom Limited
Notes to the consolidated interim condensed financial statements
June 30, 2023

Note 1. General information

The condensed interim unaudited financial statements cover Mobilicom Limited as a Group consisting of Mobilicom Limited and the entities it controlled at the end of, or during, the half year. The condensed interim unaudited financial statements are presented in Australian dollars, which is Mobilicom Limited’s functional and presentation currency.

The conversion from Australian dollars (AUD$) into U.S. dollars ($) was made at the exchange rate as of June 30, 2023, on which $ 1.00 equalled AUD$ 1.509. The use of US$ is solely for the convenience of the reader.

The functional currency of Mobilicom Limited’s subsidiary, Mobilicom Ltd (“Mobilicom Israel”), is Israeli New Shekels.

Mobilicom Limited is a listed public company limited by shares, incorporated and domiciled in Australia. Its registered office and principal place of business are:

C/- JM Corporate Services Pty Ltd

Level 21, 459 Collins Street

Melbourne, Victoria, 3000

Australia

The company’s principal activities are design, develop and deliver of cybersecurity and smart solutions for drone, robotics and autonomous platforms.

The Company is an end-to-end provider of cybersecurity and robust solutions for drones, robotics & autonomous platforms. As a high-tech company it designs, develops, and delivers robust solutions focused primarily on targeting global drone, robotics and autonomous system manufacturers. The Company holds patented technology & unique know-how for Mobile Mesh networking. It has a large, field proven portfolio of commercialized products used in a variety of applications. The Company is growing a global customer base with sales to high profile customers including corporates, governments, and military departments. Mobilicom’s competitive advantages include outstanding security capabilities and performance in harsh environmental conditions. The Company’s large solution portfolio is being deployed worldwide, seeing the Company derive revenue from hardware, software sales & licensing fees and professional support services for its solutions.

The condensed interim unaudited financial statements were authorised for issue, in accordance with a resolution of directors, on August 31, 2023.

Note 2. Material accounting policy information

These general-purpose condensed interim unaudited financial statements for the interim half-year reporting period ended June 30, 2023, have been prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board (‘IASB’).

These general-purpose condensed interim unaudited financial statements do not include all the notes of the type normally included in annual financial statements. Accordingly, these condensed interim unaudited financial statements are to be read in conjunction with the annual report for the year ended December 31, 2022, and any public announcements made by the company during the interim reporting period in accordance with the continuous disclosure requirements of the Australian Corporations Act 2001.

The accounting policies adopted are consistent with those of the previous financial year and corresponding interim reporting period, unless otherwise stated.

New Accounting Standards and Interpretations not yet mandatory or early adopted

International Financial Reporting Standards and Interpretations that have recently been issued or amended but are not yet mandatory, have not been early adopted by the consolidated entity for the half-year ended June 30, 2023.

Going concern

The consolidated entity incurred a net loss after tax for the half-year ended June 30, 2023, of AUD$2,145,538 ($1,421,829) and had net cash outflows from operating activities of AUD$2,299,944 ($1,524,150). The consolidated entity’s ability to continue as a going concern is dependent upon it achieving its forecasts. The financial statements have been prepared on the basis that the consolidated entity is a going concern, which contemplates the continuity of normal business activity, realisation of assets and settlements of liabilities in the normal course of business for the following reasons:

● As of June 30, 2023, the consolidated entity had cash and cash equivalents of AUD$15,922,705 ($10,551,826), total assets of AUD$18,295,845 ($12,124,484) and net assets of AUD$14,871,719 ($9,855,348).

● As at the end of the half year, the Company had a trade and other receivables balance amounting to AUD$709,912 ($470,452).

● Management believes the consolidated entity has sufficient funds available to meet its commitments for at least twelve months from the date of signing of this report.

6

Mobilicom Limited
Notes to the consolidated interim condensed financial statements
June 30, 2023

Note 3. Operating segments

The company operates in one segment. Management does not segregate its business for internal reporting. The company’s chief operating decision maker (“CODM”) evaluates the performance of its business based on financial data consistent with the presentation in the accompanying financial statements. The company concluded that its unified business is conducted globally and accordingly represents one operating segment.

Note 4. Current liabilities - trade and other payables

	Consolidated
	June 30, 2023		December 31, 2022		June 30, 2023
	AUD$		AUD$		$
	Unaudited		Audited		Unaudited
Trade payables		595,249		299,289		394,466
Other payables		1,368,926		1,309,557		907,174
		1,964,175		1,608,846		1,301,640

Note 5. Lease liabilities

	Consolidated
	June 30, 2023		December 31, 2022		June 30, 2023
	AUD$		AUD$		$
	Unaudited		Audited		Unaudited
Current		241,322		333,850		159,922
Non-current		110,036		95,403		72,920
Lease liability		351,358		429,253		232,842

7

Mobilicom Limited
Notes to the consolidated interim condensed financial statements
June 30, 2023

Note 6. Current liabilities - Warrants financial liability

	Consolidated
	June 30, 2023		December 31, 2022		June 30, 2023
	AUD$		AUD$		$
	Unaudited		Audited		Unaudited
Warrants at fair value		884,713		1,097,520		586,291

The Company accounts for warrants issued to investors in conjunction with IASB.

On August 25, 2022, the Company completed its U.S. listing via the issuance of 3,220,338 ADSs (American Depository Shares) and the accompanying 3,220,338 pre-funded warrants for a total consideration of $13,299,996. One ADS represents 275 ordinary shares in the Company. One pre-funded warrant gives the holder the right to purchase one ADS share. The warrants have 5 year term and they can be exercised any time before expiry date August 24, 2027.

In addition, on August 25, 2022, under the U.S listing the Company granted a total 161,017 representative warrants each exercised to single ADS at an exercise price of $5.16. The representative warrant carrying a cashless exercise option with variable exercise mechanism.

The pre-funded warrant and representative warrant are referred herein together as “warrants”. The warrants represent financial liabilities at fair value through profit or loss.

As of June 30, 2023, the Group reassessed the valuation methodology applied to the valuation of the warrants, in conjunction with an independent valuation from a third party. The warrants are trading on Nasdaq and based on current market activity, it was deemed to be in an active market. The directors believe the quoted share price of the MOBBW security trading on the Nasdaq represents a more accurate valuation of the warrants based on the guidance of IFRS 13 Fair Value Measurement where the fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities. This has resulted in a change of valuation methodology that was applied at December 31, 2022 and is a change in accounting estimates.

For the half-year ended June 30, 2023, the Company recorded fair value gain, net of translation adjustments of AUD$212,807 ($160,664) under the statement of comprehensive loss as a result of the change in the fair value of warrants.

The following assumptions were based on observable market conditions that existed at the issue date and of June 30, 2023:

Assumption	At issue date			At December 31, 2022			At June 30, 2023
Value methodology	Level 2			Level 2			Level 1
Historical volatility		81	%		81	%		-
Exercise price	US$	5.0		US$	5.0		US$	5.0
Share price	US$	2.929		US$	0.970		US$	0.200
Risk-free interest rate		3.3	%		4	%		-
Dividend yield		0	%		0	%		-
Fair value per warrant	US$	1.2005		US$	0.2555		US$	0.200

A summary of changes in share purchase warrants issued by the Company during the year ended June 30, 2023, is as follows:

	Fair value measurements using input type
	Level 1			Level 2			Level 3
Balance as of December 31, 2022		-		AUD$	1,097,520			-
Transfer to level 1 valuation input	AUD$	1,097,520		AUD$	(1,097,520	)		-
Fair value gain recognized in consolidated statement of profit or loss and other comprehensive income		(221,312	)		-			-
Translation adjustments		8,505			-			-
Warrant liability as of June 30, 2023	AUD$	884,713			-			-

8

Mobilicom Limited
Notes to the consolidated interim condensed financial statements
June 30, 2023

Note 7. Equity - issued capital

	Consolidated
	June 30, 2023		December 31, 2022		June 30, 2023		December 31, 2022		June 30, 2023
	Shares		Shares		AUD$		AUD$		$
	Unaudited		Audited		Unaudited		Audited		Unaudited
Ordinary shares - fully paid		1,326,676,693		1,331,279,665		41,651,795		41,636,762		27,602,250

Movements in spare share capital

Details	Date	Shares			Issue price		AUD$			$
Balance	January 1, 2023		1,331,279,665					41,636,762			27,592,288
Expiry of options			-					45,735			30,308
Cancelation of shares through small parcel buy back	April 27, 2023		(4,602,972	)	$	0.00		(30,702	)		(20,346	)
Balance	June 30, 2023		1,326,676,693					41,651,795			27,602,250

Ordinary shares

Ordinary shares entitle the holder to participate in dividends and the proceeds on the winding up of the company in proportion to the number of and amounts paid on the shares held. The fully paid ordinary shares have no par value and the company does not have a limited amount of authorised capital.

On a show of hands every member present at a meeting in person or by proxy shall have one vote and upon a poll each share shall have one vote.

Employee Incentive Options

On May 31, 2023, the Company issued 210,000,000 unlisted options to directors of the Company following receipt of shareholder approval at the Company’s 2023 Annual General Meeting of shareholders. The options have an exercise price of AUD$0.008 ($0.005) and expire on May 27, 2033. One-third (33.33%) of the total number of options vested at the end of the first year from grant date while two-thirds (66.67%) vested equally at the end of each quarter during the second an thirds years after the grant date. The fair value of the options was AUD$0.0078 ($0.005). The fair value was estimated using the Black-Scholes option pricing model with the following assumptions: share price – AUD$0.009 ($0.006); exercise price – AUD$0.008 ($0.005); expected life - 10 years; annualized volatility – 87.9%; dividend yield - 0%; risk free rate – 3.55%.

For the half-year ended June 30, 2023, the Company recognized share based payments related with May 31, 2023 grant in total of AUD$91,850 ($60,868).

9

Mobilicom Limited
Notes to the consolidated interim condensed financial statements
June 30, 2023

Note 8. Equity - reserves

	Consolidated
	June 30, 2023			December 31, 2022			June 30, 2023
	AUD$			AUD$			$
	Unaudited			Audited			Unaudited
Foreign currency reserve		(1,674,038	)		(697,705	)		(1,109,369	)
Re-measurements reserve		(139,011	)		(142,432	)		(92,121	)
		(1,813,049	)		(840,137	)		(1,201,490	)

Foreign currency reserve

The reserve is used to recognise exchange differences arising from the translation of the condensed interim financial statements of foreign operations to Australian dollars.

Re-measurement reserve

The reserve is used for remeasurements comprising actuarial gains and losses on the net defined benefit liability.

Movements in reserves

Movements in each class of reserve during the current financial half-year are set out below:

	Re-measurement			Foreign currency
Consolidated	reserve			reserve			Total			Total
	AUD$			AUD$			AUD$			$
	Unaudited			Unaudited			Unaudited			Unaudited
Balance on January 1, 2023		(142,432	)		(697,705	)		(840,137	)		(556,750	)
Foreign currency translation		-			(976,333	)		(976,333	)		(647,007	)
Re-measurement of defined benefits plans		3,421			-			3,421			2,267
Balance on June 30, 2023		(139,011	)		(1,674,038	)		(1,813,049	)		(1,201,490	)

10

Mobilicom Limited
Notes to the consolidated interim condensed financial statements
June 30, 2023

Note 9. Equity - dividends

There were no dividends paid, recommended or declared during the current or previous financial half-year.

Note 10. Events after the reporting period

On August 3, 2023, the company’s board of director approved the grant of 45,850,000 unlisted options to employees and consultants of the Company. The options have an exercise price of AUD$0.008 ($0.005) and expire on August 3, 2028. 23,350,000 options are vested after 3 years, and 22,500,000 options are vested after 4 years.

No other matter or circumstance has arisen since June 30, 2023, that has significantly affected, or may significantly affect the company’s operations, the results of those operations, or the company’s state of affairs in future financial years.

Note 11. Earnings per share

	Consolidated
	June 30, 2023			June 30, 2022			June 30, 2023
	AUD$			AUD$			$
	Unaudited			Unaudited			Unaudited
Loss after income tax attributable to the owners of Mobilicom Limited		(2,145,538	)		(1,926,331	)		(1,421,829	)

	Number		Number
Weighted average number of ordinary shares used in calculating basic earnings/(losses) per share		1,329,644,730		321,936,715	1,329,644,730
Weighted average number of ordinary shares used in calculating diluted earnings/(losses) per share		1,329,644,730		321,936,715	1,329,644,730

	AUD $Cents			AUD $Cents			$Cents
Basic earnings/(losses) per share		(0.16	)		(0.60	)		(0.11	)
Diluted earnings/(losses) per share		(0.16	)		(0.60	)		(0.11	)

The rights to options held by option holders have not been included in the weighted average number of ordinary shares for the purposes of calculating diluted EPS as they do not meet the requirements for inclusion under IASB 133 “Earnings per Share”. The rights to options are non-dilutive as the consolidated entity is loss generating.

11

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