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Mobilicom Ltd. – ‘20-F’ for 12/31/23 – ‘EX-15.1’

On:  Monday, 3/25/24, at 4:05pm ET   ·   For:  12/31/23   ·   Accession #:  1213900-24-25526   ·   File #:  1-41427

Previous ‘20-F’:  ‘20-F’ on 3/30/23 for 12/31/22   ·   Latest ‘20-F’:  This Filing   ·   6 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/25/24  Mobilicom Ltd.                    20-F       12/31/23  132:12M                                    EdgarAgents LLC/FA

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report                                       HTML   2.42M 
 4: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     37K 
 5: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     37K 
 7: EX-97.1     Executive Officer Clawback Policy                   HTML     70K 
 2: EX-12.1     Statement re: the Computation of Ratios             HTML     41K 
 3: EX-12.2     Statement re: the Computation of Ratios             HTML     41K 
 6: EX-15.1     Consent of Ziv Haft (Bdo Member Firm), Independent  HTML     38K 
                Registered Public Accounting Firm                                
13: R1          Document And Entity Information                     HTML    117K 
14: R2          Consolidated Statements of Profit or Loss and       HTML    103K 
                Other Comprehensive Income (Loss)                                
15: R3          Consolidated Statements of Profit or Loss and       HTML     40K 
                Other Comprehensive Income (Loss) (Parentheticals)               
16: R4          Consolidated Statements of Financial Position       HTML    104K 
17: R5          Consolidated Statements of Changes in Equity        HTML     71K 
18: R6          Consolidated Statements of Cash Flows               HTML     76K 
19: R7          General Information                                 HTML     47K 
20: R8          Significant Accounting Policies                     HTML     56K 
21: R9          Critical Accounting Judgements, Estimates and       HTML     45K 
                Assumptions                                                      
22: R10         Revenue                                             HTML     59K 
23: R11         Cost of Sales                                       HTML     53K 
24: R12         Selling and Marketing Expenses                      HTML     54K 
25: R13         Research and Development                            HTML     54K 
26: R14         General and Administration Expenses                 HTML     57K 
27: R15         Income Tax Expense                                  HTML     63K 
28: R16         Current Assets - Cash and Cash Equivalents and      HTML     47K 
                Restricted Cash                                                  
29: R17         Current Assets - Trade and Other Receivables, Net   HTML     49K 
30: R18         Current Assets - Inventories                        HTML     56K 
31: R19         Non-Current Assets - Property, Plant and            HTML     85K 
                Equipment, Net                                                   
32: R20         Non-Current Assets - Right-of-Use Assets            HTML     71K 
33: R21         Current Liabilities - Trade and Other Payables      HTML     49K 
34: R22         Lease Liabilities                                   HTML     71K 
35: R23         Financial Liability                                 HTML     46K 
36: R24         Non-Current Liabilities - Employee Benefits         HTML     87K 
37: R25         Non-Current Liabilities - Governmental Liabilities  HTML     47K 
                on Grants Received                                               
38: R26         Equity - Issued Capital                             HTML    134K 
39: R27         Equity - Reserves                                   HTML     76K 
40: R28         Equity - Dividends                                  HTML     39K 
41: R29         Equity - Share-Based Compensation and Share-Based   HTML    103K 
                Payment Reserve                                                  
42: R30         Financial Instruments                               HTML     94K 
43: R31         Key Management Personnel Disclosures                HTML     49K 
44: R32         Commitments                                         HTML     39K 
45: R33         Related Party Transactions                          HTML     48K 
46: R34         Interests in Subsidiaries                           HTML     45K 
47: R35         Reconciliation of Loss after Income Tax to Net      HTML     67K 
                Cash Used in Operating Activities                                
48: R36         Earnings (loss) Per Share                           HTML     61K 
49: R37         Subsequent Events                                   HTML     43K 
50: R38         Accounting Policies, by Policy (Policies)           HTML     66K 
51: R39         Revenue (Tables)                                    HTML     60K 
52: R40         Cost of Sales (Tables)                              HTML     52K 
53: R41         Selling and Marketing Expenses (Tables)             HTML     54K 
54: R42         Research and Development (Tables)                   HTML     54K 
55: R43         General and Administration Expenses (Tables)        HTML     57K 
56: R44         Income Tax Expense (Tables)                         HTML     62K 
57: R45         Current Assets - Cash and Cash Equivalents and      HTML     46K 
                Restricted Cash (Tables)                                         
58: R46         Current Assets - Trade and Other Receivables, Net   HTML     47K 
                (Tables)                                                         
59: R47         Current Assets - Inventories (Tables)               HTML     55K 
60: R48         Non-Current Assets - Property, Plant and            HTML     86K 
                Equipment, Net (Tables)                                          
61: R49         Non-Current Assets - Right-of-Use Assets (Tables)   HTML     68K 
62: R50         Current Liabilities - Trade and Other Payables      HTML     48K 
                (Tables)                                                         
63: R51         Lease Liabilities (Tables)                          HTML     72K 
64: R52         Financial Liability (Tables)                        HTML     45K 
65: R53         Non-Current Liabilities - Employee Benefits         HTML     90K 
                (Tables)                                                         
66: R54         Non-Current Liabilities - Governmental Liabilities  HTML     45K 
                on Grants Received (Tables)                                      
67: R55         Equity - Issued Capital (Tables)                    HTML    131K 
68: R56         Equity - Reserves (Tables)                          HTML     75K 
69: R57         Equity - Share-Based Compensation and Share-Based   HTML     98K 
                Payment Reserve (Tables)                                         
70: R58         Financial Instruments (Tables)                      HTML     87K 
71: R59         Key Management Personnel Disclosures (Tables)       HTML     48K 
72: R60         Related Party Transactions (Tables)                 HTML     46K 
73: R61         Interests in Subsidiaries (Tables)                  HTML     45K 
74: R62         Reconciliation of Loss after Income Tax to Net      HTML     66K 
                Cash Used in Operating Activities (Tables)                       
75: R63         Earnings (loss) Per Share (Tables)                  HTML     62K 
76: R64         General Information (Details)                       HTML     49K 
77: R65         Revenue (Details)                                   HTML     39K 
78: R66         Revenue (Details) - Schedule of Revenue             HTML     39K 
79: R67         Revenue (Details) - Schedule of Major Customers     HTML     48K 
80: R68         Revenue (Details) - Schedule of Income by           HTML     44K 
                Geographic                                                       
81: R69         Cost of Sales (Details) - Schedule of Cost Sales    HTML     50K 
82: R70         Selling and Marketing Expenses (Details) -          HTML     51K 
                Schedule of Selling and Marketing Expenses                       
83: R71         Research and Development (Details) - Schedule of    HTML     49K 
                Research and Development                                         
84: R72         General and Administration Expenses (Details) -     HTML     58K 
                Schedule of General and Administration Expenses                  
85: R73         Income Tax Expense (Details) - Schedule of Income   HTML     60K 
                Tax Expense                                                      
86: R74         Income Tax Expense (Details) - Schedule of Income   HTML     42K 
                Tax Expense (Parentheticals)                                     
87: R75         Current Assets - Cash and Cash Equivalents and      HTML     43K 
                Restricted Cash (Details) - Schedule of Current                  
                Assets - Cash and Cash Equivalents and Restricted                
                Cash                                                             
88: R76         Current Assets - Trade and Other Receivables, Net   HTML     44K 
                (Details) - Schedule of Current Assets - Trade and               
                Other Receivables, Net                                           
89: R77         Current Assets - Inventories (Details) - Schedule   HTML     46K 
                of Inventories                                                   
90: R78         Non-Current Assets - Property, Plant and            HTML     52K 
                Equipment, Net (Details) - Schedule of Non-Current               
                Assets - Property, Plant and Equipment, Net                      
91: R79         Non-Current Assets - Property, Plant and            HTML     55K 
                Equipment, Net (Details) - Schedule of                           
                Reconciliations of the Values at the Beginning and               
                End of the Current                                               
92: R80         Non-Current Assets - Property, Plant and            HTML     49K 
                Equipment, Net (Details) - Schedule of                           
                Straight-Line Basis to Write Off the Net                         
93: R81         Non-Current Assets - Right-of-Use Assets (Details)  HTML     47K 
94: R82         Non-Current Assets - Right-of-Use Assets (Details)  HTML     44K 
                - Schedule of Non-Current Assets of Right-of-Use                 
                Assets                                                           
95: R83         Non-Current Assets - Right-of-Use Assets (Details)  HTML     55K 
                - Schedule of Reconciliations of the Values                      
96: R84         Current Liabilities - Trade and Other Payables      HTML     43K 
                (Details) - Schedule of Current Liabilities of                   
                Trade and Other Payables                                         
97: R85         Lease Liabilities (Details) - Schedule of Lease     HTML     42K 
                Liabilities                                                      
98: R86         Lease Liabilities (Details) - Schedule of           HTML     50K 
                Reconciliations of the Values at the Beginning and               
                End                                                              
99: R87         Lease Liabilities (Details) - Schedule of           HTML     48K 
                Consolidated                                                     
100: R88         Financial Liability (Details)                       HTML     43K  
101: R89         Financial Liability (Details) - Schedule of         HTML     39K  
                Financial Liability                                              
102: R90         Non-Current Liabilities - Employee Benefits         HTML     39K  
                (Details) - Schedule of Non-Current Liabilities                  
                Employee Benefits                                                
103: R91         Non-Current Liabilities - Employee Benefits         HTML     48K  
                (Details) - Schedule of Statement of Financial                   
                Position                                                         
104: R92         Non-Current Liabilities - Employee Benefits         HTML     51K  
                (Details) - Schedule of the Movement in Plan                     
                Assets                                                           
105: R93         Non-Current Liabilities - Employee Benefits         HTML     49K  
                (Details) - Schedule of Reconciliations                          
106: R94         Non-Current Liabilities - Governmental Liabilities  HTML     44K  
                on Grants Received (Details)                                     
107: R95         Non-Current Liabilities - Governmental Liabilities  HTML     39K  
                on Grants Received (Details) - Schedule of                       
                Non-Current Liabilities - Governmental Liabilities               
                on Grants Received                                               
108: R96         Equity - Issued Capital (Details)                   HTML     72K  
109: R97         Equity - Issued Capital (Details) - Schedule of     HTML     41K  
                Equity Issued Capital                                            
110: R98         Equity - Issued Capital (Details) - Schedule of     HTML     83K  
                Movements in Ordinary Share Capital                              
111: R99         Equity - Issued Capital (Details) - Schedule of     HTML     58K  
                Observable Market Conditions                                     
112: R100        Equity - Issued Capital (Details) - Schedule of     HTML     57K  
                Fair Value Measurements                                          
113: R101        Equity - Reserves (Details) - Schedule of Equity    HTML     42K  
                Reserves                                                         
114: R102        Equity - Reserves (Details) - Schedule of           HTML     52K  
                Movements in Class of Reserve                                    
115: R103        Equity - Share-Based Compensation and Share-Based   HTML    144K  
                Payment Reserve (Details)                                        
116: R104        Equity - Share-Based Compensation and Share-Based   HTML     69K  
                Payment Reserve (Details) - Schedule of Changes in               
                Stock Options                                                    
117: R105        Equity - Share-Based Compensation and Share-Based   HTML     86K  
                Payment Reserve (Details) - Schedule of Stock                    
                Options Outstanding for the Purchase of Common                   
                Shares                                                           
118: R106        Financial Instruments (Details) - Schedule of       HTML     53K  
                Company's Foreign Currency Denominated Financial                 
                Assets and Financial Liabilities                                 
119: R107        Financial Instruments (Details) - Schedule of       HTML     63K  
                Remaining Contractual Maturities                                 
120: R108        Key Management Personnel Disclosures (Details) -    HTML     48K  
                Schedule of Aggregate Compensation Made to                       
                Directors and Other Members                                      
121: R109        Related Party Transactions (Details) - Schedule of  HTML     43K  
                Transactions with Related Parties                                
122: R110        Interests in Subsidiaries (Details) - Schedule of   HTML     48K  
                Consolidated Financial Statements Incorporate the                
                Assets, Liabilities                                              
123: R111        Reconciliation of Loss after Income Tax to Net      HTML     70K  
                Cash Used in Operating Activities (Details) -                    
                Schedule of Reconciliation of Loss after Income                  
                Tax                                                              
124: R112        Earnings (loss) Per Share (Details) - Schedule of   HTML     39K  
                Loss after Income Tax                                            
125: R113        Earnings (loss) Per Share (Details) - Schedule of   HTML     44K  
                Weighted Average Number of Ordinary Shares                       
126: R114        Earnings (loss) Per Share (Details) - Schedule of   HTML     45K  
                Earnings Per Share                                               
127: R115        Subsequent Events (Details)                         HTML     59K  
129: XML         IDEA XML File -- Filing Summary                      XML    261K  
132: XML         XBRL Instance -- ea0201709-20f_mobili_htm            XML   2.68M  
128: EXCEL       IDEA Workbook of Financial Report Info              XLSX    212K  
 9: EX-101.CAL  XBRL Calculations -- mob-20231231_cal                XML    158K 
10: EX-101.DEF  XBRL Definitions -- mob-20231231_def                 XML    942K 
11: EX-101.LAB  XBRL Labels -- mob-20231231_lab                      XML   1.97M 
12: EX-101.PRE  XBRL Presentations -- mob-20231231_pre               XML    944K 
 8: EX-101.SCH  XBRL Schema -- mob-20231231                          XSD    435K 
130: JSON        XBRL Instance as JSON Data -- MetaLinks              428±   608K  
131: ZIP         XBRL Zipped Folder -- 0001213900-24-025526-xbrl      Zip   1.64M  


‘EX-15.1’   —   Consent of Ziv Haft (Bdo Member Firm), Independent Registered Public Accounting Firm


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



Exhibit 15.1

 

 

Consent of Independent Registered Public Accounting Firm

 

Mobilicom Limited

Level 7, 90 Collins Street

Melbourne, Victoria, 3000

Australia

 

We hereby consent to the incorporation by reference in the Registration Statement on Form F-3 (File No. 333-274929) of our report dated March 25, 2024, relating to the consolidated financial statements of Mobilicom Limited (the “Company”), appearing in the Company’s Annual Report on Form 20-F for the year ended December 31, 2023.

 

Tel-Aviv, Israel /s/ Ziv haft
March 25, 2024 Certified Public Accountants (Isr.)
  BDO Member Firm

 

Tel Aviv

03-6386868

 

Jerusalem

02-6546200

 

Haifa

04-8680600

 

Beer Sheva

077-7784100

 

Bnei Brak

073-7145300

 

Kiryat Shmona

077-5054906

 

Petah Tikva

077-7784180

 

Modiin Ilit

08-9744111

 

Nazrat Ilit

04-6555888

 

Main office: Beit Amot BDO, 48 Menachem Begin Road, Tel Aviv, 6618001 Email: bdo@bdo,co.il Website: www.bdo.co.il

 

BDO Israel, an Israeli partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firm


Dates Referenced Herein

This ‘20-F’ Filing    Date    Other Filings
Filed on:3/25/24None on these Dates
For Period end:12/31/23
 List all Filings 


1 Subsequent Filing that References this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/25/24  Mobilicom Ltd.                    F-1                    4:407K                                   EdgarAgents LLC/FA


5 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/30/24  Mobilicom Ltd.                    6-K         1/30/24    7:577K                                   EdgarAgents LLC/FA
 3/30/23  Mobilicom Ltd.                    20-F       12/31/22  134:10M                                    EdgarAgents LLC/FA
 8/23/22  Mobilicom Ltd.                    F-1/A                  6:2.9M                                   EdgarAgents LLC/FA
 6/06/22  Mobilicom Ltd.                    F-1/A                  7:3.9M                                   EdgarAgents LLC/FA
 4/28/22  Mobilicom Ltd.                    F-1         4/27/22   11:3.6M                                   EdgarAgents LLC/FA
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Filing Submission 0001213900-24-025526   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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