Company: VREOF
Filing Date: 2025-03-21
Form Type: DEFM14C
Source: 0001140361-25-009815
Chunk: 25

Company: Vireo Growth Inc.
Filing Date: 2025-03-21
Form: DEFM14C
Chunk 25
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 the conditions to the consummation of the Proper Mergers is the consummation of the Proper Mergers not being made illegal or otherwise restrained or prohibited by any action, law or order of any governmental authority of competent jurisdiction. Therefore, if a plaintiff were successful in obtaining an injunction prohibiting the consummation of the Proper Mergers on the agreed-upon terms, then such injunction may prevent the Proper Mergers from being consummated, or from being consummated within the expected timeframe.

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### ACCOUNTING PRINCIPLES
All financial statements and financial data derived therefrom included in this Information Statement pertaining to Vireo, Deep Roots, Proper and Wholesome, including the unaudited pro forma condensed combined financial statements, have been prepared and presented in accordance with U.S. generally accepted accounting principles (“GAAP”). Critical accounting policies, estimates, assumptions and elections may vary among Vireo, Deep Roots, Proper and Wholesome. Management of Vireo, Deep Roots, Proper and Wholesome have reviewed the unaudited pro forma condensed combined financial statements included in this Information Statement. For further details, see the notes to the unaudited pro forma condensed combined financial statements set forth under the heading “Unaudited Pro Forma Condensed Consolidated Financial Information” below.

Pro forma financial information included in this Information Statement is for informational purposes only and is unaudited. All unaudited pro forma financial information contained in this Information Statement has been derived from underlying financial statements prepared and adjusted in accordance with GAAP to illustrate the effect of the Mergers. The pro forma financial information set forth in this Information Statement should not be considered to be what the actual financial position or other results of operations would have necessarily been had Vireo, Deep Roots, Proper and Wholesome operated as a single combined company as, at, or for the periods stated.

Unless otherwise indicated, all references herein to “$” or “US$” are to United States dollars, and to “C$” are to Canadian dollars.

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### CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS
This Information Statement contains “forward-looking information” within the meaning of applicable United States and Canadian securities legislation. Forward-looking statements are neither historical facts nor assurances of future performance. Instead, they are based on current beliefs, expectations, or assumptions regarding the