Item 9.01. Financial Statements and Exhibits.

(a) Financial Statements of Businesses or Funds Acquired.

The audited financial statements of Ibeo for the abridged reporting period from January 1 to November 30, 2022 are filed as Exhibit 99.2 hereto and incorporated herein by reference.

Under German GAAP, it is permissible to present the financial statements of a parent company without consolidating subsidiaries that the parent company controls. As MicroVision Inc. has not acquired substantially all assets of Ibeo Group, Ibeo is permitted to present carve-out financial statements of the parent company Ibeo Automotive Systems GmbH only. Such presentation is commonly referred to as carve-out financial statements. Therefore, both German GAAP and SEC Staff guidance permit the presentation of the financial statements of Ibeo Automotive Systems GmbH ("the Company") excluding of subsidiary entities.

(b) Pro Forma Financial Information.

The unaudited pro forma condensed combined financial statements of the Company as of December 31, 2022 and for the year then ended are furnished as Exhibit 99.3 hereto and incorporated herein by reference. These unaudited pro forma financial statements give effect to the Acquisition.

(c) Shell Company Transactions.



Not applicable.

(d) Exhibits.

Exhibit
  No.                                    Description

23.1          Consent of Ernst & Young GmbH Wirtschaftsprüfungsgesellschaft.

99.2          Audited financial statements of Ibeo Automotive Systems GmbH i.l.
            ("in bankruptcy proceedings") for the stub reporting period from
            January 1 to November 30, 2022.

99.3          Unaudited pro forma financial information of MicroVision as of
            December 31, 2022 and for the year then ended.

104         Cover Page Interactive Data File (embedded within the Inline XBRL
            document)

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