Exhibit 99.1 CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS For the Three and Six Months Ended June 30, 2024 (Unaudited and Expressed in US Dollars) POET TECHNOLOGIES INC. POET TECHNOLOGIES INC. CONDENSED INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Expressed in US Dollars) | | | June 30, | | December 31, | | --- | --- | --- | --- | --- | | | | 2024 | | 2023 | | Assets | | | | | | Current | | | | | | Cash and cash equivalents (Note 2) | $| 21,262,126 |$ | 3,019,069 | | Prepaids and other cu ...