Exhibit 99.1

FORT TECHNOLOGY INC.

(Formerly Impact Acquisitions Corp.)

INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

AS OF JUNE 30, 2026 AND DECEMBER 31, 2025 AND
FOR THE SIX MONTHS ENDED JUNE 30, 2026 AND 2025

FORT TECHNOLOGY INC.

INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

AS OF JUNE 30, 2026

TABLE OF CONTENTS

FORT TECHNOLOGY INC.

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

(U.S. dollars in thousands)

These interim financial statements were approved for issue by the Board of Directors on August 13, 2026 and signed on its behalf by:

The accompanying notes are an integral part of the condensed interim financial statements.

FORT TECHNOLOGY INC.

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF PROFIT OR LOSS (unaudited)

(U.S. dollars in thousands, except per share data)

The accompanying notes are an integral part of the condensed interim financial statements.

FORT TECHNOLOGY INC.

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDER’S EQUITY (unaudited)

(U.S. dollars in thousands, except per share data)

The accompanying notes are an integral part of the condensed interim financial statements.

FORT TECHNOLOGY INC.

CONDENSED INTERIM STATEMENTS OF CASH FLOWS (unaudited)

(U.S. dollars in thousands)

The accompanying notes are an integral part of the condensed interim financial statements.

FORT TECHNOLOGY INC.

NOTES TO THE CONDENSED INTERIM FINANCIAL STATEMENTS (unaudited)

(U.S. dollars in thousands)

NOTE 1 - GENERAL 

Fort Technology Inc. (formerly Impact Acquisitions Corp.) (the “Company”) was incorporated on December 5, 2019, under the Business Corporations Act (British Columbia). The Company was a Capital Pool Company (the “CPC”) as defined in the TSX Venture Exchange (the “Exchange”) Policy 2.4. The principal business of the Company since incorporation and until closing of the SPA (see below) on July 7, 2025 was the identification and evaluation of assets or business with a view to potentially acquire them or an interest therein by an option or any concomitant transaction. The purpose of such acquisition was to satisfy the related conditions of a qualifying transaction under the policies of the Exchange. Effective April 30, 2026, the Company was continued from the Province of British Columbia into the Province of Ontario pursuant to applicable provincial corporate laws and now exists under the laws of the Province of Ontario pursuant to the Business Corporations Act (Ontario).

The Company’s common shares are listed on the TSX Venture Exchange under the symbol “FORT”. On June 8, 2026, the Company’s common shares commenced trading on the Nasdaq Capital Market (“Nasdaq”) under the symbol “FRTT”.

The SPA and reverse recapitalization

On February 6, 2025, the Company entered into a Share Purchase Agreement (the “SPA”) with Nexera Technologies Ltd (“Nexera”, formerly Jeffs’ Brands Ltd.) for the acquisition of all of the issued and outstanding shares of Fort Products Limited (“Fort”).

On July 7, 2025, the Company and Nexera closed the transactions contemplated by the SPA. Following such closing, the Company changed its name to Fort Technology Inc. Pursuant to the closing of the transactions contemplated by the SPA, Nexera sold to the Company all of the issued and outstanding shares of Fort, in consideration for 7,142,857 common shares of the Company and up to an additional 4,714,287 common shares (the “Contingent Right Shares”).

Under the SPA, the Contingent Right Shares are issuable to Nexera in three equal tranches of 1,571,429 common shares each, upon the achievement of the following milestones: (i) the listing of the Company’s securities on a U.S. national securities exchange within 24 months from the closing date; (ii) the completion by the Company of equity and/or debt financing of at least $8 million in the aggregate within 48 months from the closing date; and (iii) the Company reaching annual revenues of at least $15 million by December 31, 2028, as reflected in its audited financial statements. The first milestone was achieved on June 8, 2026 (see Note 3(d)).

Fort, a private company incorporated under the laws of England and Wales, was established on November 25, 2005 and is a wholly-owned subsidiary of the Company. Fort is engaged in the sale of pest control products primarily through Amazon.uk under its own trademarks: Roshield, Entopest, Rempro and Birdgo. Until the closing of the SPA, Fort was a wholly owned subsidiary of Nexera.

The acquisition of Fort by the Company, upon closing of the SPA, was accounted for as a reverse recapitalization. Fort was determined to be the “accounting acquirer” in the reverse recapitalization based on an evaluation of the guidance in IFRS 3, primarily because the shareholders of Fort (which is Nexera) received the majority voting interest in the Company, which confers the ability to elect or remove a majority of the governing body, and because Fort’s former management dominates the senior management of the combined entity. As a result, the historical financial statements of the Company were replaced with the historical financial statements of Fort.

Fort Products LLC, a private company incorporated under the laws of the State of Delaware, was incorporated in 2023 and is a wholly-owned subsidiary of Fort. Fort Products LLC did not have operations since incorporation and through the issuance date of these financial statements and did not have any material assets during this period.

The Company and its subsidiaries, Fort and Fort Products LLC, are collectively referred to as the “Group”. Additionally, Nexera became the parent company.

During the period ended June 30, 2026, the Company incurred a net loss of $1,342 and cash flows used in operating activities were $297. As of June 30, 2026, the Company had an accumulated deficit of $5,768.

The Company intends to continue to finance its operating activities through revenues generated from its operations and, if required, through raising funds from existing shareholders and/or outside potential investors and through financial support from its largest shareholder, Nexera. In assessing the Company’s liquidity, management considered Nexera’s ability to provide support to the Company, if needed, through intercompany loans and/or equity contributions.

Based on the foregoing, management believes that the Company’s cash on hand, together with expected cash flows from operations and financial support available from Nexera, will be sufficient to support the Company’s operations and meet its obligations as they fall due for a period of at least twelve months from the date of approval of these financial statements. Accordingly, these financial statements have been prepared on a going concern basis.

All outstanding securities entitling their holders to purchase or receive common shares of the Company were adjusted pursuant to their terms as a result of the reverse share splits. The reverse share splits did not affect the number of common shares authorized for issuance. All share amounts, per share data and exercise prices have been adjusted retroactively within these financial statements to reflect the reverse share splits.

NOTE 2 - BASIS OF PREPARATION

Unaudited Condensed Interim Financial Information

The Company’s unaudited interim condensed consolidated financial statements have been prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board and Interpretations (collectively IFRS accounting standards). These unaudited interim condensed consolidated financial statements have been prepared in accordance with International Accounting Standards IAS 34, “Interim Financial Reporting”.

These unaudited interim condensed consolidated financial statements do not include all the information required for annual consolidated financial statements and should be read in conjunction with the annual financial statements as of December 31, 2025.

The material accounting policies applied in the annual financial statements as of December 31, 2025 are applied consistently in these unaudited interim condensed consolidated financial statements. 

The results for the six-month period ended June 30, 2026 are not necessarily indicative of the results for the year ending December 31, 2026, or for any future period.

As described in Note 1(b), the acquisition of Fort was accounted for as a reverse recapitalization, with Fort identified as the accounting acquirer. As a result, the historical financial statements of the Company were replaced with the historical financial statements of Fort, and the comparative information for the six months ended June 30, 2025 reflects the financial position and results of operations of Fort only.

No dividends were declared or paid during the six months ended June 30, 2026 and 2025.

Estimates

The preparation of the unaudited interim condensed consolidated financial information requires management to make assumptions, estimates, and judgments that affect the application of policies and reported amounts of assets and liabilities and disclosures of assets and liabilities at the date of the interim condensed consolidated financial statements, along with reported amounts of expenses and net losses during the period. Actual results may differ from these estimates, and as such, estimates and underlying assumptions are reviewed on an ongoing basis.

Income taxes in interim financial statements

Income tax expense (income) for the periods presented includes the total current taxes, as well as the total change in deferred tax balances.

Income tax expense for the interim period is recognized based on management’s best estimate of the weighted average annual income tax rate expected for the full financial year, applied to the pre-tax result of the interim period, adjusted for the tax effect of items recognized discretely in the interim period, in accordance with IAS 34.

New and amended IFRS Accounting Standards adopted in the period

Amendments to IFRS 9 and IFRS 7, Classification and Measurement of Financial Instruments, became effective for annual periods beginning on January 1, 2026 and were applied by the Company for the first time in these financial statements. The amendments clarify, among other things, the date on which a financial liability settled through an electronic payment system is derecognized, and provide additional guidance on assessing whether the contractual cash flows of a financial asset are solely payments of principal and interest, including for financial assets with contingent features. The application of the amendments did not have a material impact on the Company’s financial statements.

Annual Improvements to IFRS Accounting Standards – Volume 11, effective for annual periods beginning on January 1, 2026, comprises narrow-scope amendments to IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7. The application of these amendments did not have a material impact on the Company’s financial statements. In addition, Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7) became effective on the same date; these amendments are not applicable to the Company’s operations.

New and amended IFRS Accounting Standards issued but not yet effective

IFRS 18, Presentation and Disclosure in Financial Statements, effective for annual periods beginning on January 1, 2027, replaces IAS 1 and introduces new requirements for the presentation of the statement of profit or loss (defined categories and subtotals) and disclosure of management-defined performance measures. The Company is assessing the impact of IFRS 18.

NOTE 3 - SIGNIFICANT EVENTS DURING THE PERIOD

NOTE 4 - INVENTORY

NOTE 5 - FINANCIAL INSTRUMENTS

In addition, financial liabilities as of December 31, 2025 included a loan commitment liability of $258, initially recognized at fair value and subsequently measured in accordance with IFRS 9. Following the amendment to the EEH loan agreement described in Note 3(a), this liability was derecognized during the six months ended June 30, 2026.

Ultimate responsibility for liquidity risk management rests with the board of directors, which has established an appropriate liquidity risk management framework for management of the Group’s short, medium and long-term funding and liquidity management requirements. The Company manages liquidity risk by maintaining adequate reserves, by continuously monitoring forecast and actual cash flows, and by matching the maturity profiles of financial assets and liabilities.

The following tables detail the Company’s remaining contractual maturity for its non-derivative financial liabilities with agreed repayment periods. The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Company can be required to pay. The table includes both interest and principal cash flows.

The Company undertakes transactions denominated in foreign currencies; consequently, exposures to exchange rate fluctuations arise. The carrying amounts of the Company foreign currency denominated monetary assets and liabilities at the reporting date are as follows:

Foreign currency sensitivity analysis

The Company is mainly exposed to the currency Euro, the currency of GBP and the currency of CAD.

The following table details the Company sensitivity to a 10 per cent increase and decrease in currency units against the relevant foreign currencies. 10 per cent is the sensitivity rate used when reporting foreign currency risk internally to key management personnel and represents management’s assessment of the reasonably possible change in foreign exchange rates. The sensitivity analysis includes only outstanding foreign currency denominated monetary items and adjusts their translation at the year-end for a 10 per cent change in foreign currency rates.

The Company measures its convertible loan receivable (the “Primary Loan”) at fair value through profit or loss, classified within Level 3 of the fair value hierarchy. As of June 30, 2026 and December 31, 2025, the fair value of the Primary Loan was $ 2,409 and $2,285, respectively. The fair value was determined based on the cash flows expected to be derived from the instrument, taking into account both the contractual cash repayment alternative and the conversion feature. The value of the contractual cash repayment alternative was determined based on the expected contractual cash flows, including principal and accrued interest, discounted at a rate 15%, over the remaining expected term. The net change in the fair value of the Primary Loan (including exchange rate differences) in the amount of $124 was recognized within financial income (expenses) for the period (see Note 3(a)).

Following the amendment to the EEH convertible loan agreement on January 13, 2026, the loan commitment liability in the amount of $258 was derecognized against financial income (see Note 3(a)).

The carrying amounts of the Company’s other financial assets and financial liabilities measured at amortized cost approximate their fair values due to their short-term maturities. There were no transfers between levels of the fair value hierarchy during the period.

NOTE 6 - SHARE CAPITAL

The Company has unlimited number of authorized common shares without par value.

The common shares confer upon their holders the following rights: (i) the right to vote in any general meeting of the Company, (ii) the right to receive dividends, if and when declared by the Board of Directors and (iii) the right to receive upon liquidation of the Company a sum equal to the nominal value of the share, and if a surplus remains, to receive such surplus, subject to the rights conferred on any class of shares which may be issued in the future.

As of December 31, 2025, a total of 41,429 share options were outstanding and fully exercisable at an exercise price of CAD 1.40 per option (approximately $0.98 per option).

During the period ended June 30, 2026, 16,536 share options were exercised in total consideration of $16. As of June 30, 2026, a total of 24,893 share options remained outstanding and exercisable at an exercise price of CAD 1.40 per option, these share options expired on July 7, 2026.

On July 21, 2025, the Company adopted a new equity incentive plan (the “New Plan”), which was approved by the shareholders on August 21, 2025 and replaces the Previous Plan. Under the New Plan, the Company may grant share options, restricted share units (“RSUs”) and performance-based awards to officers, directors, other employees, and consultants.

The New Plan is allowing the issuance of up to 1,904,479 common shares, which represented 20% of the issued and outstanding common shares as of the adoption date.

On September 15, 2025, the Company granted 139,287 RSUs to officers and members of the Board of Directors and 128,570 RSUs to consultants. The RSUs are, upon vesting, exchangeable on a one-for-one basis with common shares. 50% of the RSUs granted will vest after one year and the remaining 50% will vest in four tranches over the second year from the date of grant. The RSUs are equity-settled share-based payment awards. The fair value of each RSU at the grant date was $2.32, based on the Company’s common share price on their grant date.

On November 8, 2025, the Company granted 42,857 RSUs to a consultant. The RSUs are, upon vesting, exchangeable on a one-for-one basis with common shares. 50% of the RSUs granted will vest after one year and the remaining 50% will vest in four tranches over the second year from the date of grant. The RSUs are equity-settled share-based payment awards. The fair value of each RSU at the grant date was $2.85, based on the Company’s common share price on their grant date.

On June 22, 2026, the Company granted 30,000 RSUs to its CFO and 30,000 RSUs to a consultant, in connection with the completion of the Company’s listing on Nasdaq. The RSUs are, upon vesting, exchangeable on a one-for-one basis with common shares. 50% of the RSUs granted will vest after one year and the remaining 50% will vest in four tranches over the second year from the date of grant. The RSUs are equity-settled share-based payment awards. The fair value of each RSU at the grant date was $2, based on the Company’s common share price on their grant date.

On June 30, 2026, the Company granted 42,857 RSUs to a consultant. The RSUs are, upon vesting, exchangeable on a one-for-one basis with common shares. 50% of the RSUs granted will vest after one year and the remaining 50% will vest in four tranches over the second year from the date of grant. The RSUs are equity-settled share-based payment awards. The fair value of each RSU at the grant date was $1.01, based on the Company’s common share price on their grant date.

During the period ended June 30, 2026 and the year ended December 31, 2025, no RSUs vested, forfeited, or expired. The Company recorded an expense of $319 and $150, respectively, in respect of such grants, included in general and administrative expenses. As of June 30, 2026, unrecognized share-based compensation expense that will be recognized over the next 2 years is $425.

NOTE 7 - SEGMENTS

As of June 30, 2026, and 2025, the Company had one operating segment, sale of pest control products. Revenues are attributed to geographic areas based on location of the end customers as follows:

All of the Company’s non-current assets (excluding financial instruments) are located in the United Kingdom.

NOTE 8 - TAXES ON INCOME

The Company is subject to Canadian federal and provincial corporate income tax at a combined statutory rate of 27%; its UK subsidiary, Fort, is subject to UK corporation tax at a rate of 25%.

NOTE 9 - RELATED PARTIES

Transactions and balances with related parties

Balances with related parties

NOTE 10 - SUBSEQUENT EVENTS