HELIX ACQUISITION CORP. Index to Financial Statement Page Report of Independent Registered Public Accounting Firm F-2 Financial Statement: Balance Sheet as of

to Financial Statement

REPORT OF INDEPENDENT REGISTERED PUBLIC

To the Shareholders and the Board of Directors of

Helix Acquisition Corp.

Opinion on the Financial Statement

accompanying balance sheet of Helix Acquisition Corp. (the "Company") as of October 22, 2020 and the related notes

(collectively referred to as the "financial statement"). In our opinion, the financial statement presents fairly, in

all material respects, the financial position of the Company as of October 22, 2020 in conformity with accounting principles generally

accepted in the United States of America.

This financial statement

is the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statement

based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States)

("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities

laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit

in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable

assurance about whether the financial statement is free of material misstatement, whether due to error or fraud. The Company is

not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our

audit we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing

an opinion on the effectiveness of the entity's internal control over financial reporting. Accordingly, we express no such opinion.

performing procedures to assess the risks of material misstatement of the financial statement, whether due to error or fraud, and

performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the

amounts and disclosures in the financial statement. Our audit also included evaluating the accounting principles used and significant

estimates made by management, as well as evaluating the overall presentation of the financial statement. We believe that our audit

provides a reasonable basis for our opinion.

/s/ WithumSmith+Brown, PC

We have served as the Company's auditor since 2020.

HELIX ACQUISITION CORP.

The accompanying notes are an integral

part of the financial statement.

HELIX ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENT

Note 1 - Organization

and Plan of Business Operations

Helix Acquisition Corp. (the "Company")

is a blank check company incorporated as a Cayman Islands exempted company on August 13, 2020. The Company was incorporated for

the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination

with one or more businesses or entities (a "Business Combination").

The Company is not limited to

a particular industry or sector for purposes of consummating a Business Combination. The Company is an early stage and emerging

growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies.

As of October 22, 2020, the Company had

not commenced any operations. All activity for the period from August 13, 2020 (inception) through October 22, 2020 relates to

the Company's formation and the initial public offering ("Initial Public Offering"), which is described below.

The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The

Company will generate non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering.

The registration statement for the Company's

Initial Public Offering was declared effective on October 19, 2020. On October 22, 2020 the Company consummated the Initial Public

Offering of 11,500,000 Class A ordinary shares (the "Public Shares") at $10.00 per Public Share, which includes the

full exercise by the underwriters of their over-allotment option in the amount of 1,500,000 Public Shares, at $10.00 per Public

Share, generating gross proceeds of $115,000,000, which is described in Note 3.

Simultaneously with the closing of the

Initial Public Offering, the Company consummated the sale of 430,000 private placement shares (the "Private Placement Shares")

at a price of $10.00 per Private Placement Share in a private placement to Helix Holdings, LLC (the "Sponsor"), generating

gross proceeds of $4,300,000, which is described in Note 4.

Transaction costs amounted to $6,750,447,

consisting of $2,300,000 of underwriting fees, $4,025,000 of deferred underwriting fees and $425,447 of other offering costs. In

addition, at October 22, 2020 cash of $1,646,100 was held outside of the Trust Account (as defined below) and is available for

the payment of offering costs and for working capital purposes.

Following the closing of the Initial Public

Offering on October 22, 2020, $115,000,000 ($10.00 per Public Share) from the net proceeds of the sale of the Public

Shares in the Initial Public Offering and the sale of the Private Placement Shares was placed in a trust account (the "Trust

Account") and will be invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the

Investment Company Act, with a maturity of 185 days or less, or in any open-ended investment company that holds itself out

as a money market fund investing solely in U.S. Treasuries and meeting certain conditions under Rule 2a-7 of the Investment

Company Act, as determined by the Company, until the earliest of: (i) the completion of a Business Combination and (ii) the

distribution of the funds in the Trust Account to the Company's shareholders, as described below.

The Company's management has broad

discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private

Placement Shares, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business

Combination. The stock exchange listing rules require that the Business Combination must be with one or more operating businesses

or assets with a fair market value equal to at least 80% of the assets held in the Trust Account (excluding the amount of any deferred

underwriting commissions and taxes payable on the income earned on the Trust Account). The Company will only complete a Business

Combination if the post-Business Combination company owns or acquires 50% or more of the issued and outstanding voting securities

of the target or otherwise acquires a controlling interest in the target business sufficient for it not to be required to register

as an investment company under the Investment Company Act of 1940, as amended (the "Investment Company Act"). There

is no assurance that the Company will be able to successfully effect a Business Combination.

The Company will provide the holders of

the public shares (the "Public Shareholders") with the opportunity to redeem all or a portion of their public shares

upon the completion of the Business Combination, either (i) in connection with a general meeting called to approve the Business

Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a

Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The Public Shareholders will

be entitled to redeem their Public Shares, equal to the aggregate amount then on deposit in the Trust Account, calculated as of

two business days prior to the consummation of the Business Combination (initially $10.00 per Public Share), including interest

(which interest shall be net of taxes payable), divided by the number of then issued and outstanding Public Shares, subject to

certain limitations as. The per-share amount to be distributed to the Public Shareholders who properly redeem their shares will

not be reduced by the deferred underwriting commissions the Company will pay to the underwriters (as discussed in Note 6).

HELIX ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENT

The Company will proceed with a Business

Combination only if the Company has net tangible assets of at least $5,000,001 and, if the Company seeks shareholder approval,

it receives an ordinary resolution under Cayman Islands law approving a Business Combination, which requires the affirmative vote

of a majority of the shareholders who attend and vote at a general meeting of the Company. If a shareholder vote is not required

and the Company does not decide to hold a shareholder vote for business or other legal reasons, the Company will, pursuant to its

Amended and Restated Memorandum and Articles of Association, conduct the redemptions pursuant to the tender offer rules of the

Securities and Exchange Commission ("SEC"), and file tender offer documents containing substantially the same information

as would be included in a proxy statement with the SEC prior to completing a Business Combination. If the Company seeks shareholder

approval in connection with a Business Combination, the Sponsor has agreed to vote the Founder Shares (as defined in Note 5) and