Exhibit 99.1 CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS For the Three Months Ended March 31, 2024 (Unaudited and Expressed in US Dollars) POET TECHNOLOGIES INC. POET TECHNOLOGIES INC. CONDENSED INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Expressed in US Dollars) Audited March 31, December 31, 2024 2023 Assets Current Cash and cash equivalents (Note 2) $ 3,433,857 $ 3,019,069 Prepaids and other current assets (Note 4) 306,140 150,676 3,739,997 3,169,745 Property and equipment (Note 6) 4,1 ...