Company: RETO
Filing Date: 2025-09-15
Form Type: F-1
Source: 0001213900-25-087644
Chunk: 42

Company: ReTo Eco-Solutions, Inc.
Filing Date: 2025-09-15
Form: F-1
Chunk 42
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 Acquisition as if it had occurred on January 1, 2024 and the unaudited pro forma combined balance sheet as of December 31, 2024 gives effect to the MeinMalzeBier Acquisition as if it had occurred on that day. The transaction accounting adjustments for the acquisition consist of necessary adjustments to account for the MeinMalzeBier Acquisition. The aggregate preliminary consideration paid by the Company in connection with the MeinMalzeBier Acquisition was $3,978,000 in cash and 4,680,000 shares of Class A shares of the Company (the “Company Shares,” and together with the cash portion, the “Merger Consideration”), which on April 25, 2025 were valued at $15,912,000. The assumptions and estimates for the preliminary adjustments to the unaudited pro forma combined financial information, are described in the accompanying notes, which should be read together with the unaudited pro forma combined financial information. The unaudited pro forma combined financial statements have been prepared for illustrative purposes only and are not necessarily indicative of the operating results for the future periods. The unaudited pro forma combined financial information does not purport to represent what our consolidated results of operation or consolidated financial condition would have been had the MeinMalzeBier Acquisition actually occurred on the dates indicated and does not intend to project the future consolidated results of operation or consolidated financial condition. 24 RETO ECO-SOLUTIONS, INC. AND SUBSIDIARIES UNAUDITED PRO FORMA COMBINED BALANCE SHEET As of December 31, 2024

| ASSETS                                                                                                                                               
 Current Assets:                                                                                                                                      |     | Historical 
 ReTo       |             |   |     | MeinMalzeBier |          |   |     | Transaction 
 Accounting  
 Adjustments |            |   |     | Notes |     | Pro Forma 
 Combined  |             |   |
|:-----------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-----------|------------:|:--|:----|:--------------|---------:|:--|:----|:------------|-----------:|:--|:----|:------|:----|:----------|------------:|:--|
| Cash and cash equivalents                                                                                                                            |     | $          |     671,355 |   |     | $             |    9,994 |   |     | $           |    (22,500 | ) |     | 4a    |     | $