Item 9.01 Financial Statements and Exhibits.






(a)     Financial statements of businesses or funds acquired.

The following carve-out combined audited financial statements of Aspire B2C Business acquired by Karamba Limited (with independent auditors' report thereon) are attached hereto as Exhibit 99.1 and incorporated by reference herein:





  · Carve-out combined balance sheets as of September 30, 2021 and 2020
  · Carve-out combined statements of comprehensive income for the years ended
    September 30, 2021 and 2020
  · Carve-out combined statements of changes in net parent investment for the
    years ended September 30, 2021 and 2020
  · Carve-out combined statements of cash flows for the years ended September
    30, 2021 and 2020
  · Notes to carve-out combined financial statements.






(b)     Pro Forma Financial Information.

The following unaudited pro forma financial information of the Company and Karamba Limited is attached hereto as Exhibit 99.2 and incorporated by reference hereto:

· Unaudited Pro Forma Combined Balance Sheet as of September 30, 2021

· Unaudited Pro Forma Condensed Combined Statement of Operations for the year


   ended September 30, 2021.




(d)    Exhibits.



Exhibit No. Description



23.1          Consent of Ziv Haft, Certified Public Accountants, Isr., BDO Member
            Firm
99.1          Carve-out combined audited financial statements of the B2C Business
            acquired by Karamba Limited
99.2          Unaudited pro forma information of Esports Technologies, Inc. and
            Aspire Global plc. - B2C Business (Karamba Limited)
104         Cover Page Interactive Data File (embedded within the Inline XBRL
            document)










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