Exhibit 99.3

UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL STATEMENTS

Introduction 

As previously disclosed in the Current Report on Form 8-K filed on February 12, 2026, by OpenWorld Inc., a Nevada corporation (f/k/a VerifyMe, Inc.) (the “Company”), on February 11, 2026, the Company, VRME Subsidiary Corp., a Nevada corporation and wholly owned subsidiary of the Company (“Merger Sub”) and Open World Ltd., a Cayman Islands exempted company (“Legacy OpenWorld”) entered into an Agreement and Plan of Merger (as subsequently amended, the “Merger Agreement”) which provided for, among other things, the merger of Merger Sub with and into Legacy OpenWorld, with Legacy OpenWorld continuing as the surviving corporation and a wholly owned subsidiary of the Company, upon the terms and conditions set forth in the Merger Agreement and the other transactions contemplated by the Merger Agreement (the “Merger”). As previously disclosed in the Current Report on Form 8-K filed on September 30, 2026, the closing of the Merger (the "Closing") occurred on September 30, 2026. The Company prior to the consummation of the Merger is referred to in these unaudited pro forma condensed combined financial statements as “VerifyMe” and, following the consummation of the Merger, is referred to as the “Combined Company.”

At the effective time of the Merger, each outstanding ordinary share of Legacy OpenWorld was converted into a share of Company common stock at an exchange ratio of 1:77.27 (the “Exchange Ratio”). As a result of the Merger and the issuance of the merger consideration, immediately upon the effective time of the Merger: (i) holders of equity interests in Legacy OpenWorld were issued 11,686,124 shares of common stock, held options assumed by the Combined Company exercisable for an additional 2,096,093 shares of common stock, and owned approximately 85.48% of the fully diluted equity of the Combined Company; (ii) certain business partners and consultants Legacy OpenWorld was contractually obligated to issue warrants upon the Combined Company’s successful listing on Nasdaq were issued warrants exercisable for an aggregate of 300,000 shares of common stock (the “OpenWorld Warrants”); (iii) Maxim Partners LLC (“Maxim”), who served as financial advisor to Legacy OpenWorld, was issued 361,082 shares of common stock and owned approximately 2.25% of the fully diluted equity of the Combined Company; and (iv) holders of equity interests in VerifyMe prior to the consummation of the Merger continued to hold 1,425,154 shares of common stock, equity interest convertible into an aggregate of 179,657 share of common stock, and owned approximately 10% of the fully diluted equity of the Combined Company. Immediately after giving effect to the Merger, there were approximately 13,407,360 shares of Combined Company common stock issued and outstanding with an aggregate of 16,048,110 shares issuable on a fully diluted basis. These numbers include shares of common stock that we issued upon vesting and settlement of certain outstanding VerifyMe equity awards at the effective time of the Merger.

In addition, at the Closing, VerifyMe assumed each outstanding option for Legacy OpenWorld ordinary shares, whether vested or unvested, which automatically converted into an option to purchase shares of VerifyMe common stock (the “Assumed Options”). Each Assumed Option will continue to be subject to substantially the same terms and conditions that applied to such option before the effective time of the Merger, except that (i) the number of shares of our common stock issuable under the Assumed Options shall equal the product of (x) the number of shares underlying the option immediately prior to the effective time multiplied by (y) the Exchange Ratio (rounded down to the nearest whole share), (ii) the exercise price per share of such Assumed Option shall equal the quotient obtained by dividing (x) the exercise price of such option immediately prior to the effective time by (y) the Exchange Ratio (rounded up to the nearest whole cent), and (iii) each Assumed Option shall be governed by the VerifyMe, Inc. 2020 Equity Incentive Plan.

Anticipated Accounting Treatment of the Merger

The unaudited pro forma condensed combined balance sheet data assumes that the Merger took place on June 30, 2026 and combines the historical balance sheets of VerifyMe and Legacy OpenWorld as of such date. The unaudited pro forma condensed combined statement of operations and comprehensive loss for the six months ended June 30, 2026 and year ended December 31, 2025 assumes that the Merger took place as of January 1, 2025 and combines the historical results of VerifyMe and Legacy OpenWorld for the six months and year then ended. The unaudited pro forma condensed combined financial information was prepared in accordance with GAAP and pursuant to the rules and regulations of Article 11 of SEC Regulation S-X. The historical financial statements of VerifyMe and Legacy OpenWorld have been adjusted to give pro forma effect to events that are (i) directly attributable to the Merger Agreement and the other transactions contemplated by the Merger Agreement, (ii) factually supportable, and (iii) with respect to the unaudited pro forma condensed combined statement of operations and comprehensive loss, expected to have a continuing impact on the Combined Company’s results.

The following unaudited pro forma condensed combined financial information is being provided to aid you in your analysis of the financial aspects of the business combination. The following unaudited pro forma condensed combined financial information of VerifyMe and Legacy OpenWorld has been prepared in accordance with Article 11 of Regulation S-X, Pro Forma Financial Information. No management adjustments by VerifyMe’s management have been included by VerifyMe and, therefore, only transaction accounting adjustments are included in the following unaudited pro forma condensed combined financial information, which presents the combination of the historical financial information of VerifyMe and Legacy OpenWorld, adjusted to give effect to the Merger and certain other related events contemplated by the Merger. 

The following unaudited pro forma condensed combined balance sheet as of June 30, 2026, and the unaudited pro forma condensed combined statement of operations and comprehensive loss for the six months ended June 30, 2026 and the year ended December 31, 2025, have been prepared using and combining, and should be read in conjunction with, the following, in the case of the balance sheet, giving effect to the Merger as if it had been consummated as of June 30, 2026, and in the case of the statement of operations and comprehensive loss, giving effect to the Merger as if it had been consummated as of January 1, 2025:

The unaudited pro forma condensed combined financial information has been presented for informational purposes only and is not necessarily indicative of what the Combined Company’s financial condition or results of operations would have been had the Merger been completed as of the date indicated. The unaudited pro forma combined condensed financial information also may not be useful in predicting the future financial condition and results of operations of the Combined Company. The unaudited pro forma adjustments represent the estimates of VerifyMe’s and Legacy OpenWorld’s management, as applicable, based on information available as of the date of these unaudited pro forma condensed combined financial statements. 

Actual results may differ materially from the assumptions used to present the unaudited pro forma condensed combined financial information. Management of VerifyMe and Legacy OpenWorld have made significant estimates and assumptions in the determination of the pro forma adjustments. As the unaudited pro forma condensed combined financial information has been prepared based on these preliminary estimates, the final amounts recorded may differ materially from the information presented and are subject to change as additional information becomes available and analyses are performed. The actual financial position and results of operations may differ significantly from the pro forma amounts reflected herein due to a variety of factors. 

The unaudited pro forma condensed combined financial information should be read together with VerifyMe’s and Legacy OpenWorld’s historical financial statements and related notes thereto, as applicable, and the sections titled “VerifyMe Management’s Discussion and Analysis of Financial Condition and Results of Operations,” and “OpenWorld Management’s Discussion and Analysis of Financial Condition and Results of Operations” and other financial information included  in VerifyMe’s Form 10-K and Form 10-Q filed with the SEC on March 31, 2026 and August 14, 2026, respectively, and Legacy OpenWorld’s historical financial statements included as an exhibit to the Form 8-K.  

The Merger will be accounted for as a reverse merger using the acquisition method of accounting under the provisions of ASC Topic 805, Business Combinations. Under this method of accounting, VerifyMe will be treated as the “acquired” company for financial reporting purposes. Accordingly, the Merger will be treated as the equivalent of Legacy OpenWorld issuing shares at the Closing for the net assets of VerifyMe as of the Closing, accompanied by a recapitalization. The net assets of VerifyMe will be stated at fair value, with goodwill recorded, as VerifyMe continues as a business. 

Legacy OpenWorld has been determined to be the accounting acquirer based on the following: 

Unaudited Pro Forma Condensed Combined Balance Sheet
As of June 30, 2026
(in thousands)

The accompanying notes are an integral part of this unaudited pro forma condensed combined financial information.

Unaudited Pro Forma Condensed Combined Statement of Operations
For the Six months Ended June 30, 2026
(in thousands, except share and per share data)

The accompanying notes are an integral part of this unaudited pro forma condensed combined financial information.

Unaudited Pro Forma Condensed Statement of Operations and Comprehensive Loss
For the Year Ended December 31, 2025
(in thousands, except share and per share data)

The accompanying notes are an integral part of this unaudited pro forma condensed combined financial information.  

NOTES TO THE UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION

Note 1: Basis of presentation 

The historical financial information and statements of operations and comprehensive loss for both VerifyMe and Legacy OpenWorld as of and for the six months ended June 30, 2026 and the year ended December 31, 2025, was prepared in accordance with US GAAP. The two companies will combine through a reverse merger transaction. As a result, the Merger adjustments included in the unaudited pro forma condensed combined balance sheet and statements of operations and comprehensive loss as of and for the six months ended June 30, 2026 and the year ended December 31, 2025, reflect the impact of the Merger transaction, and align VerifyMe’s historical financial statement balances with the presentation of Legacy OpenWorld’s historical consolidated financial statements. In preparing the unaudited pro forma condensed combined financial statements, certain reclassifications have been made to the historical financial statements of VerifyMe and Legacy OpenWorld to conform presentation. These reclassifications had no impact on total assets, total liabilities, total stockholders' equity, or net loss, but were made to align financial statement line items and disclosures for consistency.

The unaudited pro forma condensed combined balance sheet and statements of operations and comprehensive loss assume the Merger has occurred as of June 30, 2026 and January 1, 2025, respectively, and any transactions which are triggered by the Merger (Note 4) are also included in the presentation. In addition, certain components of Legacy OpenWorld’s results, including changes in the fair value of digital assets, receivables, investments, and derivative instruments, are non-cash in nature and may introduce significant volatility to reported earnings. VerifyMe’s management believes that separating operating results from these non-cash fair value changes provides additional context for understanding the Company’s performance on a pro forma basis.

Note 2: Accounting Policies 

Accounting rules require evaluation of certain assumptions, estimates, or determination of financial statement classifications. The accounting policies of VerifyMe may materially vary from those of Legacy OpenWorld. During preparation of the unaudited pro forma condensed combined financial information, VerifyMe’s management has performed a preliminary analysis and is not aware of any material differences, and accordingly, this unaudited pro forma condensed combined financial information assumes no material differences in accounting policies. Following the Closing, a more detailed review and comparison of the two companies’ accounting policies will be performed. As a result, additional differences between the accounting policies of the two companies may be identified that, when conformed, could have had a material impact on the accompanying unaudited pro forma condensed combined financial information.

Note 3: Preliminary Purchase Consideration Allocation

Because Legacy OpenWorld is treated as the acquiring company for accounting purposes, Legacy OpenWorld’s assets and liabilities are recorded at their carrying amounts prior to the Closing and the historical operations that are reflected in the unaudited pro forma condensed combined financial information are those of Legacy OpenWorld. VerifyMe’s assets and liabilities are measured and recognized at their fair values as of the date of the Closing and combined with the assets, liabilities and results of operations of Legacy OpenWorld following the Closing. The purchase consideration has been determined using the share price of VerifyMe common stock on September 30, 2026 of $8.98. If the transaction had occurred on June 30, 2026, the estimated preliminary fair values of the identifiable assets and liabilities (and related tax impacts) of the Combined Company and the purchase consideration would be as follows (in thousands):

The consideration for the Merger is summarized below, assuming the Merger occurred on January 1, 2025:

Note 4. Adjustments to the Unaudited Pro Forma Condensed Combined Financial Statements

Adjustments included in the column under the heading “Accounting Adjustments” are primarily based on information contained within the Merger Agreement. Further analysis will be performed after the completion of the Merger to confirm these estimates or make adjustments in the final purchase price allocation, as necessary.

Given VerifyMe’s history of net losses and valuation allowance, management assumed a statutory tax rate of 0%. Therefore, the pro forma adjustments to the condensed combined statements of operations and comprehensive loss resulted in no additional income tax adjustment to the pro forma financials. Certain components of Legacy OpenWorld’s results, including changes in the fair value of digital assets, receivables, investments, and derivative instruments, are non-cash in nature and may introduce significant volatility to reported earnings.

The unaudited pro forma adjustments included in the unaudited pro forma condensed combined financial information are as follows:

Adjustments to the Unaudited Pro Forma Condensed Combined Balance Sheet as of June 30, 2026:

To record the following adjustments to Legacy OpenWorld and Verify Me stock based on the Exchange Ratio and the pro forma capitalization of the Combined Company on a fully diluted basis:

Adjustments to the Unaudited Pro Forma Condensed Combined Statement of Operations and Comprehensive Loss for the year ended December 31, 2025:

Adjustments to the Unaudited Pro Forma Condensed Combined Statement of Operations for the six months ended June 30, 2026:

H.

To record estimated post-Merger amortization expense based on the acquired fair value of the assets.

Summary of Adjustments to the Unaudited Pro Forma Condensed Combined Balance Sheet and Statement of Operations for the six months ended June 30, 2026:

Note 5: Pro Forma Earnings (Loss) per Share 

The following table sets forth the Combined Company’s pro forma basic and diluted loss per share for the period presented. The pro forma net loss reflects the impact of the business combination between Legacy OpenWorld and VerifyMe, as required under Article 11 of Regulation S-X. Pro forma weighted average shares outstanding give effect to the assumed issuance of VerifyMe common stock, conversion of Legacy OpenWorld equity interests, and other equity-class adjustments as if the transaction had occurred at the beginning of the period presented. Because the Combined Company reported a net loss for the period presented, all potentially dilutive securities were anti-dilutive and therefore excluded from the computation of diluted loss per share. Accordingly, basic and diluted loss per share are the same.

Note 6: Digital Assets and Non-Cash Impact

Legacy OpenWorld accounts for its crypto assets in accordance with ASC Topic 350-60, Accounting for and Disclosure of Crypto Assets, which requires measurement at fair value with changes recognized in net income. As a result, the Company’s results of operations include significant non-cash gains and losses driven by changes in market prices of digital assets.

For the six months ended June 30, 2026 and the year ended December 31, 2025, the Company recognized the following non-cash gains (losses) related to the fair value measurement of digital assets (in thousands):

Unrealized gains (losses) are primarily non-cash in nature and are driven by changes in market prices.

Note 7: Adjusted EBITDA

The following tables provide a reconciliation of Net Loss, the most directly comparable financial measurement calculated and presented in accordance with GAAP, to Adjusted EBITDA for the periods ended June 30, 2026 and December 31, 2025, respectively. 

Unaudited Pro Forma Combined Adjusted EBITDA (Non GAAP)
For the Six months Ended June 30, 2026
(in thousands, except share and per share data)

Unaudited Pro Forma Combined Adjusted EBITDA (Non GAAP)
For the Year Ended December 31, 2025
(in thousands, except share and per share data)