Company: CPSS
Filing Date: 2025-06-30
Form Type: 11-K
Source: 0001683168-25-004829
Chunk: 2

Company: CONSUMER PORTFOLIO SERVICES, INC.
Filing Date: 2025-06-30
Form: 11-K
Chunk 2
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 financial statements.
Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

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<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM (CONTINUED)</div>

Supplemental Information Required by ERISA

The supplemental information in the accompanying
schedules, Schedule H, Line 4a – Schedule of Delinquent Participant Contributions for the year ended December 31, 2024 and Schedule
H, Line 4i – Schedule of Assets (Held at End of Year) as of December 31, 2024 (referred to as “supplemental information”)
has been subjected to audit procedures performed in conjunction with the audit of the Plan’s financial statements. The supplemental
information is the responsibility of the Plan’s management. Our audit procedures included determining whether the supplemental information
reconciles to the financial statements or the underlying accounting and other records, as applicable, and performing procedures to test
the completeness and accuracy of the information presented in the supplemental information. In forming our opinion on the supplemental
information, we evaluated whether the supplemental information, including its form and content, is presented in conformity with the Department
of Labor’s Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974. In our
opinion, the supplemental information is fairly stated, in all material respects, in relation to the financial statements as a whole.

HASKELL & WHITE LLP

We have served as the Plan’s auditor since
2005.

Irvine, California

June 30, 2025

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<div align='center'>CONSUMER PORTFOLIO SERVICES, INC. 401(K) PLAN

Statements of Net Assets Available for Benefits

As of December 31, 2024, and 2023</div>

|                                                            | Investments (Notes 2, 3 and 4): |   |       2024 |     |   |       2023 |
|:-----------------------------------------------------------|:--------------------------------|:--|-----------:|:----|:--|-----------:|
| Interest bearing cash                                      |                                 | $ |    140,318 |     | $ |    182,424 |
| Guaranteed interest account, at contract value             |                                 |   |  5,404,025 |     |   |