Company: VREOF
Filing Date: 2025-03-07
Form Type: PRE 14C
Source: 0001140361-25-007601
Chunk: 331

Company: Vireo Growth Inc.
Filing Date: 2025-03-07
Form: PRE 14C
Chunk 331
---
ITE 200 | NAPLES, FL 34103 | TEL 239-263-2111 | FAX 239-263-0496 | HBKCPA.COM

<div align='center'>B-2</div>

TABLE OF CONTENTS

or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the consolidated financial statements. In performing an audit in accordance with generally accepted auditing standards, we:

| • | Exercise professional judgment and maintain professional skepticism throughout the audit. |

| • | Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. |

| • | Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control. Accordingly, no such opinion is expressed. |

| • | Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the consolidated financial statements. |

| • | Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern for a reasonable period of time. |

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit.

| Certified Public Accountants |

B-3

TABLE OF CONTENTS

Deep Roots Holdings, Inc. and Subsidiaries Table of Contents December 31, 2024 and 2023

|                                                            |     | Page      |
| INDEPENDENT AUDITOR’S REPORT                               |     | B-2 -B-3  |
| CONSOLIDATED FINANCIAL STATEMENTS:                         |     |           |
| Consolidated Balance Sheets                                |     | B-5       |
| Consolidated Statements of Income                          |     | B-6       |
| Consolidated Statements of Changes in Shareholders’ Equity |     | B-