Company: UHG
Filing Date: 2025-03-14
Form Type: 10-K
Source: 0001830188-25-000012
Chunk: 0

Company: United Homes Group, Inc.
Filing Date: 2025-03-14
Form: 10-K
Item: Item 8
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Table of Contents

Item 8. Financial Statements and Supplementary Data

UNITED HOMES GROUP, INC.

TABLE OF CONTENTS

Report of Independent Registered Public Accounting Firm (PCAOB ID: 686)52Consolidated Balance Sheets53Consolidated Statements of Operations54Consolidated Statements of Changes in Stockholders' Equity55Consolidated Statements of Cash Flows56Notes to the Consolidated Financial Statements58

51

Table of Contents

Report of Independent Registered Public Accounting Firm

To the Shareholders, Board of Directors, and Audit Committee

United Homes Group, Inc. 

Chapin, SC

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheets of United Homes Group, Inc. (the “Company”) as of December 31, 2024 and 2023, the related consolidated statements of operations, 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 (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated 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 two-year period ended December 31, 2024, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s consolidated financial statements based on our audits.

We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of