Company: NEOV
Filing Date: 2025-09-29
Form Type: 10-K
Source: 0001683168-25-007304
Chunk: 522

Company: NeoVolta Inc.
Filing Date: 2025-09-29
Form: 10-K
Item: Item 8
Chunk 522
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NeoVolta Inc.

Index to Financial Statements

    Report of Independent Registered Public Accounting Firm (PCAOB ID# 206)
    28

    Balance Sheets as of June 30, 2025 and 2024 
    29

    Statements of Operations for the years ended June 30, 2025 and 2024
    30

    Statements of Stockholders’ Equity for the years ended June 30, 2025 and 2024
    31

    Statements of Cash Flows for the years ended June 30, 2025 and 2024 
    32

    Notes to the Financial Statements
    33

 27 

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

To the Shareholders and Board of Directors of

NeoVolta, Inc.

Opinion on the Financial Statements

We have audited the accompanying balance
sheets of NeoVolta, Inc. (the “Company”) as of June 30, 2025 and 2024, and the related statements of operations, stockholders’
equity, and cash flows for the years then ended, 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 June 30,
2025 and 2024, and the results of its operations and its cash flows for the years then ended, in conformity with accounting principles
generally accepted in the United States of America.

Basis for Opinion

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