| Schedule of Statement of Comprehensive Income Loss |
Condensed Consolidated Statements of Comprehensive Income / (Loss) | | | As reported in the financial statements ended June 30, 2025 | | | As adjusted in the financial statements ended June 30, 2026 | | | | | 6 months ended June 30, | | | 6 months ended June 30, | | | USD’000 | | 2025 (unaudited) | | | 2025 (unaudited) | | | | | | | | | | | Non-operating expenses | | | (1,816 | ) | | | (1,846 | ) | | Loss before income tax expense | | | (22,256 | ) | | | (22,286 | ) | | Net loss | | | (22,257 | ) | | | (22,287 | ) | | | | | | | | | | | | Less: Net loss attributable to noncontrolling interests | | | (17,807 | ) | | | (17,835 | ) | | Net loss attributable to WISeKey International Holding Ltd | | | (4,450 | ) | | | (4,452 | ) | | | | | | | | | | | | Comprehensive loss | | | (21,439 | ) | | | (21,469 | ) | | | | | | | | | | | | Comprehensive loss attributable to noncontrolling interests | | | (17,742 | ) | | | (17,770 | ) | | Comprehensive loss attributable to WISeKey International Holding Ltd | | | (3,697 | ) | | | (3,699 | ) |
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| Schedule of Statements of Changes in Shareholders’ Equity |
Condensed Consolidated Statements of Changes in Shareholders’ Equity | | | As reported in the financial statements ended June 30, 2025 (unaudited) | | | As adjusted in the financial statements ended June 30, 2026 (unaudited) | | | USD’000 | | Additional paid-in capital | | | Accumulated deficit | | | Total stockholders’ equity | | | Non-controlling interest | | | Total equity (deficit) | | | Additional paid-in capital | | | Accumulated deficit | | | Total stockholders’ equity | | | Non-controlling interest | | | Total equity (deficit) | | | As of December 31, 2024 | | | 316,431 | | | | (294,407 | ) | | | 25,048 | | | | 62,076 | | | | 87,124 | | | | 317,050 | | | | (294,407 | ) | | | 25,667 | | | | 61,457 | | | | 87,124 | | | Share Purchase Agreements and warrants (Second Anson SPA and Second L1 SPA and warrants) | | | 1,594 | | | | - | | | | 1,594 | | | | 24,206 | | | | 25,800 | | | | 1,829 | | | | - | | | | 1,829 | | | | 23,971 | | | | 25,800 | | | ATM | | | 2,213 | | | | - | | | | 2,213 | | | | 24,910 | | | | 27,123 | | | | 2,461 | | | | - | | | | 2,461 | | | | 24,662 | | | | 27,123 | | | Investment in Wecan | | | 156 | | | | - | | | | 156 | | | | 1,792 | | | | 1,948 | | | | 174 | | | | - | | | | 174 | | | | 1,774 | | | | 1,948 | | | Net loss | | | - | | | | (4,450 | ) | | | (4,450 | ) | | | (17,807 | ) | | | (22,257 | ) | | | - | | | | (4,452 | ) | | | (4,452 | ) | | | (17,835 | ) | | | (22,287 | ) | | As of June 30, 2025 | | | 326,471 | | | | (298,857 | ) | | | 31,472 | | | | 95,092 | | | | 126,564 | | | | 327,591 | | | | (298,859 | ) | | | 32,590 | | | | 93,944 | | | | 126,534 | |
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| Schedule of Statement of Cash Flow |
Condensed Consolidated Statements of Cash Flows | | | As reported in the financial statements ended June 30, 2025 | | | As adjusted in the financial statements ended June 30, 2026 | | | | | 6 months ended June 30, | | | 6 months ended June 30, | | | USD’000 | | 2025 (unaudited) | | | 2025 (unaudited) | | | Cash Flows from operating activities: | | | | | | | | Net income / (loss) | | | (22,257 | ) | | | (22,287 | ) | | Increase / (decrease) in other current liabilities, excluding stock-based compensation liability | | | 1,052 | | | | 1,082 | |
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