SciSparc Ltd.

Exhibit 99.1 SCISPARC LTD. INTERIM CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2026 UNAUDITED INDEX Page Consolidated Statements of Financial Position 2-3 Consolidated Statements of Profit or Loss and Other Comprehensive Loss 4 Consolidated Statements of Changes in Equity (Deficit) 5-6 Consolidated Statements of Cash Flows 7-9 Notes to Interim Consolidated Financial Statements 10-24

SCISPARC LTD. CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

Cash and cash equivalents $ 4,436 $ 1,545 $ 4,591 Restricted deposits 22 21 20 Trade receivables 7 14 10 Other accounts receivable 574 371 289 Current maturities of long-term loan 451 - 451 Loans to related parties 6 - 644 - Inventory 67 154 75

Intangible assets, net 5 12,433 1,383 1,170 Investment in an associate accounted for using the equity method - 640 - Investments in financial assets 6 487 326 997 Property and equipment, net 14 41 19

The accompanying notes are an integral part of the interim consolidated financial statements.

SCISPARC LTD. CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

Trade payables $ 842 $ 808 $ 783 Other payables 276 210 270 Related parties 7 802 - 504 Convertible debentures and promissory note 8 2,336 2,086 - Current maturities of long-term loans 343 - 356 Warrants 10 - 1,568 - Accrued legal contingency 340 341 340 Earn-out liability - current portion 4 1,426 - - Lease liability - 25 -

Earn-out liability 4 563 - - Related party 7d 292 182 222

EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE COMPANY:

Share capital and premium 78,079 71,012 76,481 Reserve from share-based payment transactions 7,213 6,012 6,613 Warrants 6,218 5,190 5,190 Foreign currency translation reserve 1,907 497 1,907 Transactions with non-controlling interests 3,053 810 1,202 Accumulated deficit ( 92,525 ) ( 84,303 ) ( 87,154 ) 3,945 ( 782 ) 4,239

Total liabilities and equity $ 18,491 $ 5,139 $ 7,622

The accompanying notes are an integral part of the interim consolidated financial statements.

SCISPARC LTD. CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE LOSS

Note USD in thousands, except per share amounts

Research and development expenses 12a 1,575 938 Sales, marketing and distribution 326 491 General and administrative expenses 12b 3,198 2,109 Other income 13 - ( 465 ) Operating loss ( 4,887 ) ( 2,713 ) Equity losses of an associate - 312 Finance income ( 6 ) ( 644 ) Finance expenses 1,170 1,058 Loss on impairment of loans 6 - 5,973 Loss before income taxes ( 6,051 ) ( 9,412 )

Net loss and total comprehensive loss ( 6,051 ) ( 9,412 ) Attributable to:

Basic and diluted loss per ordinary share attributable to equity holders of the Company (*): ( 9.70 ) ( 159.87 )(*)

(*) Share and per share data in these consolidated financial statements have been retrospectively adjusted, for all periods presented, to reflect a number of shares that is equivalent to the number of shares of the Company after the Fifth Reverse Share Split (as defined in note 1a)

The accompanying notes are an integral part of the interim consolidated financial statements.

SCISPARC LTD. CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (DEFICIT) For the six months ended June 30, 2026

Attributable to equity holders of the Company

Reserve from share-based payment transactions

Transactions with non- controlling interests

Net loss - - - - - ( 5,371 ) ( 5,371 ) ( 680 ) ( 6,051 ) Issuance of ordinary shares, net of issue expenses (note 11e) 832 - - - - - 832 - 832 Issuance of ordinary shares, net of issue expenses (note 11f) 766 - - - - - 766 - 766 Issuance of warrants (note 11g) - - 1,028 - - - 1,028 - 1,028 Transaction with non-controlling interests (note 4) - - - 1,851 - - 1,851 6,501 8,352 Cost of subsidiaries share-based payment - - - - - - - 597 597 Cost of share-based payment - 600 - - - - 600 - 600

The accompanying notes are an integral part of the interim consolidated financial statements.

SCISPARC LTD. CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (DEFICIT) For the six months ended June 30, 2025

Attributable to equity holders of the Company

Reserve from share-based payment transactions

Transactions with non- controlling interests

The accompanying notes are an integral part of the interim consolidated financial statements.

SCISPARC LTD. CONSOLIDATED STATEMENTS OF CASH FLOWS

Adjustments to reconcile net loss to net cash used in operating activities:

Adjustments to the profit or loss items:

Depreciation and amortization 90 189 Cost of share-based payment 1,197 266 Finance income, net 633 ( 159 ) Impairment of loan - 5,973 Equity losses - 312 Losses from remeasurement of investment in financial assets 510 128

Decrease (increase) in other accounts receivable ( 279 ) 708 Increase (decrease) in trade payables 34 ( 8 ) Increase in other payables 5 5 Increase in related parties 289 182 Decrease (increase) in trade receivables 3 ( 4 ) Decrease (increase) in inventory 8 ( 41 )

Net cash used in operating activities $ ( 3,561 ) $ ( 1,861 )

The accompanying notes are an integral part of the interim consolidated financial statements.

SCISPARC LTD. CONSOLIDATED STATEMENTS OF CASH FLOWS

Withdrawal of restricted bank deposits $ ( 2 ) $ ( 1 ) Net cash from consolidation of CliniQuantum (note 4), (see (b) below) 120 - Investment in an associate accounted for under the equity method - ( 100 ) Loan to related parties - ( 2,000 )

Net cash provided from (used in) investing activities 118 ( 2,101 )