Exhibit 99.2

NAIZ BESPOKE TECHNOLOGIES, S.L.

FINANCIAL STATEMENTS

AS OF September 30, 2022

U.S. Dollars in Thousands

INDEX

	Page
Balance Sheets	F-2
Statements of Comprehensive Profit or Loss	F-3
Statements of Shareholders’ Equity	F-4
Statements of Cash Flows	F-5
Notes to Consolidated Financial Statements	F-6

F-1

NAIZ BESPOKE TECHNOLOGIES SL

Condensed Consolidated Interim Balance Sheets (Unaudited) 

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

	September 30,
	2022
	(Unaudited)
Assets
Current Assets:
Cash and cash equivalents		36
Account receivables		40
Other receivables and prepaid expenses		3
Total current assets		79
Intangible asset		606
Property and equipment, net		1
Non-current financial assets		9
Deferred tax assets		104
Total non-current assets		720
Total assets		799
Liabilities and stockholders’ equity
Current liabilities:
Debt with financial institutions		23
Other financial liabilities		133
Trade payables		46
Accounts payable		56
Total current liabilities		258
Debt with financial institutions		103
Other financial liabilities		193
Contingencies and commitments		6
Total non-current liabilities		302
Total liabilities		560
Stockholders’ equity:
Stock Capital -
Common stock of $1 par value - Authorized: 15,153 shares; Issued and outstanding: 15,153 as of September 30, 2022		19
Additional paid-in capital		718
Accumulated other comprehensive loss		(260	)
Accumulated deficit		(238	)
Total stockholders’ equity		239
Total liabilities and stockholders’ equity		799

F-2

NAIZ BESPOKE TECHNOLOGIES SL

Condensed Consolidated Interim Statements of Comprehensive Loss (Unaudited)

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

		September 30,
	Note	2022
Revenues			279
Cost of revenues			(205	)
Gross profit			74
Operating expenses
Research and development			(7	)
Sales and marketing			(66	)
General and administrative			(246	)
Total operating expenses			(319	)
Operating loss			(245	)
Financial income (expense), net			(5	)
Net loss			(250	)
Other comprehensive income (loss):
Translation to presentation currency			(13	)
Total comprehensive loss			(263	)

F-3

NAIZ BESPOKE TECHNOLOGIES SL

Condensed Consolidated Interim Statements of Changes in Stockholders’ Equity (Unaudited)

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

	Common stock				Additional paid-in		Accumulated other comprehensive			Accumulated			Total stockholders’
	Number		Amount		capital		loss			Deficit			equity
Balance as of December 31, 2020		15,153		19		706		(73	)		(72	)		580
Total comprehensive income (loss)		-		-		-		(137	)		82			(55	)
Balance as of December 31, 2021		15,153		19		706		(210	)		10			525
Exercise of warrants		-		-		12		-			-			12
Total comprehensive loss		-		-		-		(50	)		(248	)		(298	)
Balance as of September 30, 2022		15,153		19		718		(260	)		(238	)		239

F-4

NAIZ BESPOKE TECHNOLOGIES SL

Euros	Year ended September 30, 2022
Cash flows from operating activities:
Net loss		(248	)
Adjustments to reconcile net loss to net cash used in
Depreciation and amortization		193
Other		(19	)
(Increase) decrease in accounts receivable		57
Increase in other receivables and prepaid expenses		(2	)
(Decrease) increase in trade payables		(98	)
(Decrease) increase in accounts payables		(7	)
Net cash used in operating activities		(124	)
Cash flows from financing activities:
Proceeds from issuance of shares, net of issuance costs		12
Debt with financial institutions + Other
repayment of short term loan		(90	)
Net cash provided by financing activities		(78	)
Effect of exchange rate fluctuations on cash and cash equivalents		149
Increase (Decrease) in cash and cash equivalents		(53	)
Cash and cash equivalents at the beginning of the year		89
Cash and cash equivalents at the end of the period		36

F-5

NAIZ BESPOKE TECHNOLOGIES SL

Notes to Interim Financial Statements (Unaudited)

Note 1 - General

NAIZ BESPOKE TECHNOLOGIES SL was incorporated in Bilbao on January 18, 2017 by a public deed granted. Its registered office is at Paseo Mikeletegi, 83, Donostia-San Sebastián, Gipuzkoa, Spain. The business of the company is the Internet and mobile application sale of services related to (i) the capture of anthropometric and personal body measurements, (ii) intermediation in the sale of fashion articles, accessories and similar offered by businesses in this sector, and (iii) the integration of the aforementioned services in the sales processes of these businesses.

Note 2 - Significant Accounting Policies

a.	Unaudited condensed consolidated financial statements:
	The accompanying unaudited condensed consolidated interim financial statements included herein have been prepared by the Company in accordance with the rules and regulations of the United States Securities and Exchange Commission (“SEC”). The unaudited condensed consolidated financial statements are comprised of the financial statements of the Company. In management’s opinion, the interim financial data presented includes all adjustments necessary for a fair presentation. All intercompany accounts and transactions have been eliminated. Certain information required by U.S. generally accepted accounting principles (“GAAP”) has been condensed or omitted in accordance with rules and regulations of the SEC. Operating results for the nine months ended September 30, 2022 are not necessarily indicative of the results that may be expected for any future period or for the year ending December 31, 2022.
	These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto for the year ended December 31, 2021.

b.	Significant Accounting Policies:
	The significant accounting policies followed in the preparation of these unaudited interim condensed consolidated financial statements are identical to those applied in the preparation of the latest annual financial statements.

c. Capitalized Software Development Costs:

In accordance with ASC 350-40, the Company capitalizes certain software development costs incurred in connection with developing or projects or software when both the preliminary project stage is completed, and it is probable that the software will be used as intended and will be sold to customers, until the software is available for general release. Capitalized software costs include compensation and related benefits for employees who are directly associated with the software project.

Capitalized software costs are included in intangible assets on our balance sheet and amortized on a straight-line basis when placed into service over the estimated useful lives of the software, which is typically three years. Amortization expense is included in cost of revenue on the statements of operations and totaled $191,000 for the period ended September 30, 2022. The Company reviews the carrying value for impairment whenever facts and circumstances exist that would suggest that assets might be impaired or that the useful lives should be modified.

F-6