Exhibit 99.1 NOTICE TO SHAREHOLDERS For the Three and Nine Months Ended September 30, 2023 (Unaudited and Expressed in US Dollars) POET TECHNOLOGIES INC. POET TECHNOLOGIES INC. CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Expressed in US Dollars) Audited September 30, December 31, 2023 2022 Assets Current Cash and cash equivalents (Note 2) $ 4,476,478 $ 9,229,845 Accounts receivable (Note 3) - 62,842 Prepaids and other current assets (Note 4) 462,922 275,507 4,939,400 9,568,194 Property and equi ...