Exhibit 99.1 CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Expressed in United States dollars) SIX MONTH PERIOD ENDED JUNE 30, 2023 Versus Systems Inc. Condensed Interim Consolidated Statements of Financial Position (Expressed in US Dollars) (Unaudited – prepared by management) June 30, December 31, 2023 2022 ($) ($) ASSETS Current assets Cash 3,193,827 1,178,846 Receivables, net of allowance (Note 5) 21,386 60,749 Deferred financing costs (Note 3) 135,162 - Prepaids 290,564 223,226 Total current ass ...