Company: VREOF
Filing Date: 2025-03-11
Form Type: PREM14C
Source: 0001140361-25-008065
Chunk: 236

Company: Vireo Growth Inc.
Filing Date: 2025-03-11
Form: PREM14C
Chunk 236
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 information does not include adjustments to reflect any synergies or dis-synergies, any future operating efficiencies, associated costs savings or any possible integration costs that may occur related to the Wholesome Merger. Actual results may be materially different from the unaudited pro forma condensed combined information presented herein.

The unaudited condensed combined pro forma financial information does not necessarily reflect what the combined company’s financial condition or results of operations would have been had the Wholesome Merger occurred on the dates indicated. The unaudited pro forma condensed combined financial information also may not be useful in predicting the future financial condition and results of operations of the combined company. The actual financial condition and results of operations of the combined company may differ significantly from the pro forma amounts reflected herein due to a variety of factors, including differences in accounting policies, elections, and estimates, which while accounted for to the extent known, are still in process of being determined.

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TABLE OF CONTENTS

UNAUDITED PRO FORMA CONDENSED COMBINED BALANCE SHEET AS OF DECEMBER 31, 2024

|                                          |     |        Vireo |     |   Wholesome |     |  Transaction 
   Accounting 
  Adjustments |     |    |     |    Pro Forma 
     Combined |
| ASSETS                                   |     |              |     |             |     |              |     |    |     |              |
| Current assets:                          |     |              |     |             |     |              |     |    |     |              |
| Cash                                     |     |  $91,604,970 |     |  $8,466,848 |     | $(2,098,281) |     | A  |     |  $97,973,537 |
| Accounts receivable, net                 |     |    4,590,351 |     |     896,153 |     |            — |     |    |     |    5,486,504 |
| Income tax receivable                    |     |   12,027,472 |     |           — |     |            — |     |    |     |   12,027,472 |
| Inventory                                |     |   21,666,364 |     |   5,957,098 |     |            — |     |    |     |   27,623,462 |
| Prepayments and other current assets