Company: SWAGW
Filing Date: 2025-04-14
Form Type: 10-K
Source: 0001213900-25-031596
Chunk: 318

Company: Stran & Company, Inc.
Filing Date: 2025-04-14
Form: 10-K
Item: Item 1A
Chunk 318
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 on the Company’s
prior principal accountant’s engagement to audit the Company’s financial statements for the most recent fiscal year that were
attributed to work performed by persons other than the prior principal accountant’s full-time, permanent employees was not greater
than 50%.

78

PART IV

ITEM 15. EXHIBIT AND FINANCIAL STATEMENT SCHEDULES.

(a) List of Documents Filed as a Part of This Report:

(1) Index to Financial Statements:

  Page

  Report of Independent Registered Public Accounting Firm (PCAOB ID 00688)
   
  F-2

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

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

  Consolidated Statements of Comprehensive Loss for the Years Ended December 31, 2024 and 2023
   
  F-5

  Consolidated Statements of Stockholders’ Equity for the Years Ended December 31, 2024 and 2023
   
  F-6

  Consolidated Statements of Cash Flows for the Years Ended December 31, 2024 and 2023
   
  F-7

  Notes to the Consolidated Financial Statements
   
  F-9

(2) Index to Financial Statement Schedules:

All schedules have been omitted because the required information
is included in the financial statements or the notes thereto, or because it is not required.

(3) Index to Exhibits:

See exhibits listed under “—(b)
Exhibits” below.

(b) Exhibits:

    Exhibit No.
     
    Description
  
    2.1
     
    Asset Purchase Agreement, dated as of July 13, 2022, by and among Stran & Company, Inc., Trend Promotional Marketing Corporation (d/b/a Trend Brand Solutions) and Michael Krauser (incorporated by reference to Exhibit 2.1 to Current Report on Form 8-K filed on July 19, 2022)
  
    2.2
     
    Amendment No. 1 to Asset Purchase Agreement, dated as of August 31, 2022, by and among Stran & Company, Inc., Trend Promotional Marketing Corporation (d/b/a Trend Brand Solutions) and Michael Krauser (incorporated by reference to Exhibit