Exhibit 99.5

CORE GAMING INC. and SIYATA MOBILE INC.

UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION

Introduction

On February 26, 2025, Core Gaming, Inc. entered into a Merger Agreement (the “Merger Agreement”) with Siyata Mobile Inc., a corporation existing under the laws of the Province of British Columbia (“Siyata Mobile”), and Siyata Core Acquisition U.S., Inc., a wholly-owned subsidiary of Siyata Mobile (“Merger Sub”), pursuant to which (i) Core Gaming will merge (the “Merger”) with and into Merger Sub, with Core Gaming continuing as the surviving entity and a wholly owned subsidiary of Siyata Mobile, (ii) in exchange for the outstanding shares of Core Gaming’s common stock, Siyata Mobile will issue common shares to the shareholders of Core Gaming based on an exchange ratio calculated as $160,000,000 divided by the volume-weighted average closing price of Siyata Mobile’s common shares on the Nasdaq Stock Market LLC for the 10-day trading period immediately preceding the effective time of the Merger, (iii) on the Closing Date (as defined in the Merger Agreement), the parties will cause a certificate of merger to be executed and filed with the Secretary of State of Delaware, with the Merger becoming effective on the date and time specified in the certificate of merger (the “Effective Time”), and (iv) at the Effective Time, all assets, properties, rights, privileges, powers, and franchises of Core Gaming and Merger Sub will vest in Core Gaming as the surviving corporation in the Merger. Newbyera Technology Limited (“Newbyera”) is the sole operating subsidiary of Core Gaming.

UNAUDITED PRO FORMA CONDENSED COMBINED BALANCE SHEET

AS OF MARCH 31, 2025

UNAUDITED PRO FORMA CONDENSED COMBINED STATEMENT OF LOSS

FOR THE THREE MONTH ENDED MARCH 31, 2025

UNAUDITED PRO FORMA CONDENSED COMBINED STATEMENT OF LOSS

FOR THE YEAR ENDED DECEMBER 31, 2024

Note 1 – Basis of Presentation

The accompanying unaudited pro forma condensed combined financial information was prepared in accordance with Article 11 of SEC Regulation S-X.

The unaudited pro forma condensed combined balance sheet was prepared using the historical balance sheet of Siyata Mobile as of March 31, 2025 and the historical balance sheet of Core Gaming, Inc. as of March 31, 2025, taking into account the pro forma effect of the Merger. Siyata Mobile’s, Core Gaming’s and Newbyera’s fiscal years end on December 31.

Core Gaming, Inc. was incorporated on May 10, 2024, and acquired Newbyera in August 2024. Core Gaming’s primary activity through March 31, 2025 has been through its holdings of Newbyera. The unaudited pro forma condensed combined statements of loss were prepared using:

● the historical audited consolidated statement of loss of Siyata Mobile for the year ended December 31, 2024;

● the historical unaudited consolidated statement of loss of Siyata Mobile for the three months ended March 31, 2025;

● the historical unaudited statement of loss of Newbyera for the year ended December 31, 2024; and

● the historical unaudited statement of loss of Core Gaming for the three months ended March 31, 2025.

Both Siyata Mobile and Newbyera’s historical financial statements were prepared in accordance with International Financial Reporting Standards and are presented in U.S. dollars. Certain reclassifications have been made to the historical financial statements of Newbyera to conform to the financial statement presentation to be adopted by the combined company. These adjustments are related to the presentation of prepayment, tax payables, foreign currency exchange gain and other incomes. All such adjustments and reclassifications have been included in Pro Forma Adjustments in the Unaudited Pro Forma Condensed Combined Balance Sheet and Unaudited Pro Forma Condensed Combined Statement of Loss.

Because the former stockholders of Core Gaming will own 90% of Siyata Mobile’s outstanding common shares immediately following the closing of the Merger, and the management of Core Gaming will assume key positions in the management of Siyata Mobile, Core Gaming is deemed to be the acquiring company for accounting purposes, and the Merger is accounted for as a reverse acquisition under the acquisition method of accounting for business combinations. Accordingly, the assets and liabilities of Siyata Mobile will be measured at fair value and added to the assets and liabilities of Core Gaming, and the historical results of operations of Core Gaming will be reflected in the results of operations of Siyata Mobile following the Merger.

The total acquisition consideration (for accounting purposes) is equal to fair value of the number of equity interests that Core Gaming would have had to issue to give the owners of Siyata Mobile the same percentage equity interest in the combined company that results from the Merger. The related fair value of equity interests of Core Gaming is based on preliminary management valuations.

Under the acquisition method of accounting, identifiable assets and liabilities of Siyata Mobile will be recorded based on their estimated fair values as of the Effective Time. Goodwill is calculated as the difference between the estimated acquisition consideration and fair values of identifiable net assets acquired.

The estimated acquisition consideration and the preliminary allocation of the estimated acquisition consideration are, in part, based upon a preliminary management valuation, as described below, and Siyata Mobile’s estimates and assumptions, which are subject to change.

The final determination of the fair value of the identifiable net assets acquired may change significantly from these preliminary estimates. The actual acquisition accounting of the Merger will be based on the fair value of the acquisition consideration and the fair values of Siyata Mobile’s assets and liabilities as of the Effective Time.

Note 2 – Pro Forma Adjustments

The pro forma adjustments in the unaudited pro forma condensed combined financial information, which represent only transaction accounting adjustments, are as follows:

[A] To record the goodwill from Core Gaming’s acquisition of Siyata Mobile (for accounting purpose)

[B] To record the transaction costs for the Merger

[C] To record the exchange of Core Gaming’s common stock for Siyata Mobile’s common shares

[D] To eliminate Siyata Mobile’s historical reserves

[E] To eliminate Siyata Mobile’s historical other comprehensive loss

[F] To eliminate Siyata Mobile’s historical deficit

[G] To reclass certain balances to confirm to the combined company’s presentation

Note 3 – Loss Per Share

Net loss per share is calculated using the historical weighted average shares outstanding and the issuance of additional shares in connection with the Merger, assuming the shares were outstanding since January 1, 2024. As the Merger is being reflected as if it had occurred at the beginning of the periods presented, the calculation of weighted average shares outstanding for basic and diluted net loss per share assumes that the shares issuable relating to the Merger have been outstanding for the entire periods presented.