Company: SWAGW
Filing Date: 2025-04-14
Form Type: 10-K
Source: 0001213900-25-031596
Chunk: 2608

Company: Stran & Company, Inc.
Filing Date: 2025-04-14
Form: 10-K
Item: Item 14
Chunk 2608
---
101.CAL*
     
    XBRL Taxonomy Extension Definition Linkbase Document
  
    101.DEF*
     
    XBRL Taxonomy Extension Label Linkbase Document
  
    101.LAB*
     
    XBRL Taxonomy Extension Presentation Linkbase Document
  
    104*
     
    Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

†Executive compensation plan or arrangement

*Filed herewith

**Furnished herewith

 ITEM 16. FORM 10-K SUMMARY.

None.

81

STRAN & COMPANY,
INC.

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 

F-1

Report of Independent Registered Public Accounting
Firm

To the Shareholders and Board of Directors of

Stran & Company, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated
balance sheets of Stran & Company, Inc. (the “Company”) as of December 31, 2024 and 2023, the related consolidated statements
of operations, comprehensive (loss) income, stockholders’ equity, and cash flows for each of the two years in the period ended December
31, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements
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 two years in the period ended December 31, 2024, in conformity with accounting principles
generally accepted in the United States of America.

Basis for Opinion