Exhibit 99.1 CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Expressed in United States dollars) THREE MONTH PERIOD ENDED MARCH 31, 2023 Versus Systems Inc. Condensed Interim Consolidated Statements of Financial Position (Expressed in US Dollars) (Unaudited – prepared by management) March 31, December 31, 2023 2022 ($) ($) ASSETS Current assets Cash 5,279,410 1,178,846 Receivables, net of allowance (Note 5) 34,567 60,749 Prepaids and other current assets 402,352 223,226 Total current assets 5,716,329 1 ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 20-F (Mark One) ☐ REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (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 ☐ SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF ...

Exhibit 99.1 CONSOLIDATED FINANCIAL STATEMENTS (Expressed in United States dollars) YEARS ENDED DECEMBER 31, 2022, 2021 AND 2020 18012 Sky Park Circle, Suite 200 Irvine, California 92614 tel 949-852-1600 Report of Independent Registered Public Accounting Firm To the Shareholders and Board of Directors Versus Systems Inc.: Opinion on the Consolidated Financial Statements We have audited the accompanying statements of financial position of Versus Systems Inc. and its subsidiaries (collectively, the Company) a ...