Company: SWAGW
Filing Date: 2025-04-14
Form Type: 10-K
Source: 0001213900-25-031596
Chunk: 1179

Company: Stran & Company, Inc.
Filing Date: 2025-04-14
Form: 10-K
Item: Item 5
Chunk 1179
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 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

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 audits to obtain reasonable assurance about whether the financial
statements are free of material misstatement