Company: FOACW
Filing Date: 2025-05-20
Form Type: 10-K/A
Source: 0001828937-25-000032
Chunk: 159

Company: Finance of America Companies Inc.
Filing Date: 2025-05-20
Form: 10-K/A
Chunk 159
---
           |          |
| HMBS related obligations                                       |     | $                 |  27,273 |     | $         |  -27,089 |
| Nonrecourse debt                                               |     |                   |  55,867 |     |           |  -67,435 |
| Total liabilities                                              |     | $                 |  83,140 |     | $         |  -94,524 |

#### 96

## Item 8. Financial Statements and Supplementary Data
| Index to Consolidated Financial Statements:                                                           
 Report of Independent Registered Public Accounting Firm (BDO USA, P.C.,Philadelphia, PAPCAOB ID#243)  
 Consolidated Statements of Financial Condition as of December 31, 2024 and 2023                       
 Consolidated Statements of Operations for the Years Ended December 31, 2024 and 2023                  |     |  98 
 100 
 102 |
|:------------------------------------------------------------------------------------------------------|:----|----:|
| Consolidated Statements of Comprehensive Income (Loss) for the Years Ended December 31, 2024 and 2023 |     | 104 |
| Consolidated Statements of Equity for the Years Ended December 31, 2024 and 2023                      |     | 105 |
| Consolidated Statements of Cash Flows for the Years Ended December 31, 2024 and 2023                  |     | 107 |
| Notes to Consolidated Financial Statements                                                            |     | 109 |

#### 97
<div align='center'>Report of Independent Registered Public Accounting Firm</div>

Shareholders and Board of Directors

Finance of America Companies Inc.

Plano, Texas

### Opinion on the Consolidated Financial Statements
We have audited the accompanying consolidat ed statements of financial condition of Finance of America Companies Inc. (the “Company”) as of December 31, 2024 (restated) and 2023, the related consolidated statements of operations, comprehensive income (loss), equity, and cash flows for each of the years then ended, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company at December 31, 2024 (restated) and 2023, and the results of its operations and its cash flows for each of the years then ended, in conformity with accounting principles generally accepted in the United States of America.

#### Restatement