Company: VREOF
Filing Date: 2025-03-11
Form Type: PREM14C
Source: 0001140361-25-008065
Chunk: 222

Company: Vireo Growth Inc.
Filing Date: 2025-03-11
Form: PREM14C
Chunk 222
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 combined financial information is an estimate of the consideration exchanged for Deep Roots, which is based on known information and preliminary estimates of fair value for certain equity instruments and contingent consideration. While this is management’s best estimate at this time, the valuation of these equity instruments and contingent consideration is still in process and subject to change. All estimates and assumptions included in the unaudited pro forma condensed combined financial information could change significantly as management finalizes its assessment of the allocation and fair value of the net tangible and intangible assets acquired, most of which are dependent on the completion of valuations that will be performed by independent valuation specialists. The unaudited pro forma condensed combined financial information does not include adjustments to reflect any synergies or dis-synergies, any future operating efficiencies, associated costs savings or any possible integration costs that may occur related to the Deep Roots Merger. Actual results may be materially different from the unaudited pro forma condensed combined financial information presented herein.

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The unaudited pro forma condensed combined financial information does not necessarily reflect what the combined company’s financial condition or results of operations would have been had the Deep Roots Merger occurred on the dates indicated. The unaudited pro forma condensed combined financial information also may not be useful in predicting the future financial condition and results of operations of the combined company. The actual financial condition and results of operations of the combined company may differ significantly from the pro forma amounts reflected herein due to a variety of factors, including differences in accounting policies, elections, and estimates, which while accounted for to the extent known, are still in process of being determined.

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UNAUDITED PRO FORMA CONDENSED COMBINED BALANCE SHEET AS OF DECEMBER 31, 2024

|                                          |     |        Vireo |     |   Deep Roots |     |  Transaction 
   Accounting 
  Adjustments |     |    |     |    Pro Forma 
     Combined |
| ASSETS                                   |     |              |     |              |     |              |     |    |     |              |
| Current assets                           |     |              |     |              |     |              |     |    |     |              |
| Cash                                     |     |  $91,604,970 |     |  $16,066,753 |     | $(2,098,281) |     | A  |     |