| Schedule of effect of the adjustment of the prior period information on the Consolidated Financial Statements |
Consolidated Balance Sheets | | | | | | | As at December 31, 2024 | | | As reported in the financial statements | | As adjusted in the financial statements | USD’000, except par value | | ended December 31, 2024 | | ended December 31, 2025 | Other current liabilities | | 283 | | 1,659 | Total current liabilities | | 15,517 | | 16,893 | TOTAL LIABILITIES | | 19,702 | | 21,078 | | | | | | SHAREHOLDERS’ EQUITY | | | | | Additional paid-in capital | | 117,944 | | 116,568 | Total shareholders’ equity | | 77,864 | | 76,488 | TOTAL LIABILITIES AND EQUITY | | 97,566 | | 97,566 |
Consolidated Statements of Changes in Shareholders’ Equity | | | | | | | | | | | As reported in the financial statements | | As adjusted in the financial statements | | | ended December 31, 2024 | | ended December 31, 2025 | | | Additional | | | | Additional | | | USD’000 | | paid-in capital | | Total equity | | paid-in capital | | Total equity | As at December 31, 2023 | | 24,730 | | 5,031 | | 24,435 | | 4,736 | Share Purchase Agreements | | 75,554 | | 76,302 | | 74,674 | | 75,422 | Warrant exercises | | 17,512 | | 17,610 | | 17,311 | | 17,409 | As at December 31, 2024 | | 117,944 | | 77,864 | | 116,568 | | 76,488 |
Consolidated Statements of Cash Flows | | | | | | | | | | | As reported in the financial | | As adjusted in the financial | | | statements ended December 31, 2024 | | statements ended December 31, 2025 | | | 12 months ended December 31, | | 12 months ended December 31, | USD’000 | | 2024 | | 2023 | | 2024 | | 2023 | Cash Flows from operating activities: | | | | | | | | | Increase / (decrease) in other current liabilities, excluding stock-based compensation liability | | 145 | | (10) | | 1,226 | | 285 | Net cash provided by / (used in) operating activities | | (11,205) | | (3,040) | | (10,124) | | (2,745) | | | | | | | | | | Cash Flows from financing activities: | | | | | | | | | Common Stock issuance costs | | (4,855) | | — | | (5,936) | | (295) | Net cash provided by / (used in) financing activities | | 89,481 | | 8,920 | | 88,400 | | 8,625 |
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