Company: GEDC
Filing Date: 2025-04-02
Form Type: 10-K
Source: 0001641172-25-002190
Chunk: 659

Company: CalEthos, Inc.
Filing Date: 2025-04-02
Form: 10-K
Item: Item 6
Chunk 659
---

  
    Dean
    S. Skupen
     
    (Principal
    Accounting Officer)

    /s/
    Sean Fontenot
     
    Director
     
    April 1, 2025
  
    Sean
    Fontenot
     
    (Director)

    /s/
    Steven Shum
     
    Director
     
    April 1, 2025
  
    Steven
    Shum
     
    (Director)

29

PART IV

Item 15. Exhibits, Financial Statement Schedules.

(a) The following documents are filed as part of this
Report:

    Page

    Report of Independent Registered Public Accounting Firm (PCAOB 587); RBSM LLP
    F-2

    Consolidated Balance Sheets as of December 31, 2024 and 2023
    F-3

    Consolidated Statements of Operations and Comprehensive Loss for the Years Ended December 31, 2024 and 2023
    F-4

    Consolidated Statements of Changes in Stockholders’ Equity for the Years Ended December 31, 2024 and 2023
    F-5

    Consolidated Statements of Cash Flows for the Years Ended December 31, 2024 and 2023
    F-6

    Notes to Consolidated Financial Statements
    F-7

F-1

REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of

CalEthos, Inc.

Opinion on the Financial
Statements

We have audited the accompanying consolidated balance sheets of CalEthos Inc., (the “Company”) as of December 31, 2024 and
2023, the related consolidated statements of operations and comprehensive loss, changes in stockholders’ equity  and cash
flows for each of the years in the two-year period ended December 31, 2024, and the related notes and schedules (collectively referred
to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all
material respects, the financial position of the Company as of December 31, 2024 and 2023, and the consolidated results of its operations
and its cash flows for each of the two years in the period ended December 31, 2024 in conformity with accounting principles generally
accepted in the United States of America.

The
Company’s Ability to Continue as