Exhibit 99.1 NOTICE TO SHAREHOLDERS For the Three Months Ended March 31, 2023 (Unaudited and Expressed in US Dollars) POET TECHNOLOGIES INC. POET TECHNOLOGIES INC. CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Expressed in US Dollars) Audited March 31, December 31, 2023 2022 Assets Current Cash and cash equivalents (Note 2) $ 10,970,963 $ 9,229,845 Accounts receivable (Note 3) 31,250 62,842 Prepaids and other current assets (Note 4) 361,684 275,507 11,363,897 9,568,194 Property and equipment (Not ...