The accompanying unaudited condensed interim consolidated financial statements of IM Cannabis Corp. (the "Company") have been prepared by and are the responsibility of management. The unaudited condensed interim consolidated financial statements have not been reviewed by the Company's auditors. F - 2 IM CANNABIS CORP. AND ITS SUBSIDIARIES Exhibit 99.2 CANNE O IM CANNABIS CORP. AND ITS SUBSIDIARIES INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 UNAUDITED NOTICE TO READER INTERIM ...

财务数据和关键指标变化 - 2023年第二季度收入为1320万加元,较2022年同期增长4% [31] - 2023年第二季度毛利率为28%,较2022年同期增加40% [31] - 2023年第二季度调整后EBITDA亏损为49.9万加元,较2022年同期减少83% [32] - 2023年第二季度总运营费用为520万加元,较2022年同期减少33% [33] - 2023年第二季度毛利为350万加元,较2022年同期增加57% [34] 各条业务线数据和关键指标变化 - 2023年第二季度销售干花约2,128公斤,平均售价为5.04加元/克,较2022年同期的1,592公斤和7.27加元/克有所下降 [35] 各个市场数据和关键指标变化 - 以色列市场:公司在高端市场保持领先地位,推出了两个新的加拿大高端品牌 [21][22] - 德国市场:公司开始为其他德国大麻市场参与者提供仓储和物流等服务,多元化收入来源 [24][25] 公司战略和发展方向及行业竞争 - 公司自2022年第四季度开始专注于以色列和德国两大医疗大麻市场,退出了加拿大休闲市场 [19] - 公司正在以色列和德国进行重组和成本管控,以实现可持续盈利 [10][11][12][13][14] - 以色列市场竞争激烈,价格承受压力,但公司的高端市场地位相对稳定 [51][52][53][64][65] - 德国市场正在发生变化,公司正在利用自身的EU-GMP认证和物流能力为其他参与者提供服务 [56][57][58] 管理层对经营环境和未来前景的评论 - 以色列新的医疗大麻法规将于2023年12月29日生效,预计将加速市场增长,公司需要保持敏捷以满足新患者群体的需求 [15][16][17][28] - 德国首次大麻法改革预计将在今年晚些时候出台,可能会对市场产生重大影响,但具体影响程度和时间尚不确定 [18][58] - 公司正在密切关注以色列和德国市场的变化,并调整策略以保持竞争力和实现可持续盈利 [51][52][53][56][57][58] 问答环节重要的提问和回答 问题1 **Scott Fortune 提问** 新以色列法规对公司的高端市场业务有何影响 [50] **Oren Shuster 回答** 新法规将逐步影响市场,但短期内公司的高端市场地位仍然稳定,未来一两年内市场竞争和价格压力可能持续 [51][52][53] 问题2 **Aaron Grey 提问** 公司实现盈利的主要驱动因素是什么,未来毛利率水平如何 [68][69] **Oren Shuster 回答** 公司正在进一步优化成本,预计第三季度将充分体现重组效果,但短期内市场竞争仍然激烈,难以给出具体的财务预测 [70][71]

IM Cannabis Corp. (NASDAQ:IMCC) Q1 2023 Earnings Conference Call May 15, 2023 9:00 AM ET Company Participants Anna Taranko - Director, Investor and Public Relations Oren Shuster - Chief Executive Officer Itay Vago - Chief Financial Officer Conference Call Participants Scott Fortune - ROTH Capital Partners Aaron Grey - Alliance Global Partners Operator Good day and welcome to IM Cannabis’ First Quarter 2023 Earnings Conference Call. Today’s conference call is being recorded. At this time, I would like to tur ...

Exhibit 99.2 I AM CANNABIS IM CANNABIS CORP. INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS As of March 31,2023 (Unaudited) | | Page | | --- | --- | | Interim Condensed Consolidated Statements of Financial Position | 2 - 3 | | Interim Condensed Consolidated Statements of Profit or Loss and Other Comprehensive Income | 4 - 5 | | Interim Condensed Consolidated Statements of Changes in Equity | 6 | | Interim Condensed Consolidated Statements of Cash Flows | 7 - 8 | | Notes to Interim Condensed Consolidate ...

WASHINGTON, D.C. 20549 FORM 20-F ☐ REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR 12(g) OF THE SECURITIES EXCHANGE ACT OF 1934 OR ☑ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2022 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from ____________________ to ____________________ OR UNITED STATES SECURITIES AND EXCHANGE COMMISSION ☐ SHELL COMPANY REPORT P ...

IM Cannabis Corp. (NASDAQ:IMCC) Q4 2022 Earnings Conference Call March 29, 2023 9:00 AM ET Company Participants Maya Lustig - Director of Investor and Public Relations Oren Shuster - Chief Executive Officer Shai Shemesh - Chief Financial Officer Conference Call Participants Aaron Grey - Alliance Global Partners Scott Fortune - Roth Capital Partners Operator Good day, and welcome to IM Cannabis' Fourth Quarter and Full Year 2022 Earnings Conference Call. Today's conference call is being recorded. At this tim ...

Exhibit 99.1 IM Cannabis Reports Fourth Quarter and Fiscal Year 2022 Financial Results; Revenues in 2022 Increased 60% Year-over-Year Company to continue its focus on the Israeli and German markets with a primary goal of sustainably increasing revenue in each of these core markets and accelerating path to profitability, while actively managing costs and margins TORONTO, and GLIL YAM, Israel, March 28, 2023 /PRNewswire/ -- IM Cannabis Corp. (the "Company" or "IMC") (NASDAQ: IMCC) (CSE: IMCC), an internationa ...

IM Cannabis Corp. (NASDAQ:IMCC) Q3 2022 Earnings Conference Call November 14, 2022 9:00 AM ET Company Participants Oren Shuster - Chief Executive Officer Shai Shemesh - Chief Financial Officer Maya Lustig - Investor Relations Conference Call Participants Aaron Grey - Alliance Global Partners Scott Fortune - Roth Capital Partners Operator Good day and welcome to IM CannabisÂ' Third Quarter 2022 Earnings Conference Call. TodayÂ's conference is being recorded. At this time, I would like to turn the conference ...

IM Cannabis Corp. (NASDAQ:IMCC) Q2 2022 Earnings Conference Call August 15, 2022 9:00 AM ET Company Participants Maya Lustig - Director, Investor and Public Relations Oren Shuster - Chief Executive Officer Shai Shemesh - Chief Financial Officer Conference Call Participants Aaron Grey - AGP Adam Altberg - BMO Operator Good day and welcome to IM Cannabis Second Quarter 2022 Earnings Conference Call. TodayÂ's conference call is being recorded. At this time, I would like to turn the conference over to Maya Lust ...

IM Cannabis Corp. (NASDAQ:IMCC) Q1 2022 Earnings Conference Call May 12, 2022 5:00 PM ET Company Participants Oren Shuster - Chief Executive Officer Shai Shemesh - Chief Financial Officer Maya Lustig - Investor Relations Conference Call Participants Aaron Grey - Alliance Global Partners Scott Fortune - Roth Capital Partners Operator Welcome to IM Cannabis Q1 2022 Earnings Conference Call. [Operator Instructions] Please note this event is being recorded. I would like to turn the conference over to Maya Lusti ...