Company: CPSS
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0001683168-25-001548
Chunk: 1288

Company: CONSUMER PORTFOLIO SERVICES, INC.
Filing Date: 2025-03-12
Form: 10-K
Item: Item 7A
Chunk 1288
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    (Principal Accounting Officer)

 71 

INDEX TO FINANCIAL STATEMENTS

    Page
                                               Reference
  
    Report of Crowe LLP, Independent Registered Public Accounting Firm (PCAOB ID: 173)
    F-2
  
    Consolidated Balance Sheets as of December 31, 2024 and 2023
    F-4
  
    Consolidated Statements of Income for the years ended December 31, 2024, 2023 and 2022
    F-5
  
    Consolidated Statements of Comprehensive Income for the years ended December 31, 2024, 2023  and 2022
    F-6
  
    Consolidated Statements of Shareholders’ Equity for the years ended December 31, 2024, 2023 and 2022
    F-7
  
    Consolidated Statements of Cash Flows for the years ended December 31, 2024, 2023 and 2022
    F-8
  
    Notes to Consolidated Financial Statements
    F-9

 F-1 

  Crowe
                         LLP
                         Independent
                         Member Crowe Global

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

Shareholders and the Board of Directors of

Consumer
Portfolio Services, Inc. and Subsidiaries

Las Vegas, Nevada

Opinions
on the Financial Statements and Internal Control over Financial Reporting

We have audited the accompanying consolidated
balance sheets of Consumer Portfolio Services, Inc. and Subsidiaries (the "Company") as of December 31, 2024 and 2023, the related
consolidated statements of income, comprehensive income, shareholders’ equity, and cash flows for each of the years in the three-
year period ended December 31, 2024, and the related notes (collectively referred to as the "financial statements"). We also
have audited the Company’s internal control over financial reporting as of December 31, 2024, based on criteria established in Internal
Control – Integrated Framework: (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).”

In our opinion, the financial statements
referred to above present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023, and
the results of its operations and its cash flows for each of the years in the three