Helix Fund I, LLC                   Consolidated Financial Statements                             December 31, 2018
 Helix Fund I, LLC                                                                                    Index                                                                                                                                                                         Page   Consolidated Financial Statements         Consolidated Balance Sheet                                                  2         Consolidated Statement of Operations                                        3         Consolidated Statement of Members' Equity                                   4         Consolidated Statement of Cash Flows                                        5         Notes to Consolidated Financial Statements                                  6                                                                                            1
 Helix Fund I, LLC                                                                          Consolidated Balance Sheet                                   December 31, 2018                                       (unaudited)                                                                                                                                Assets                                                                        2018   Current Assets    Cash                                                         $                  624,854    Accounts receivable                                                                46,921    Unbilled receivable                                                              214,836    Prepaid expenses                                                                   80,422     Total current assets                                                            967,033    Property and equipment, net                                                  28,361,417     Total assets                                                $             29,328,450                               Liabilities and Members' Equity    Current liabilities    Accounts payable                                             $                    25,000    Accrued expenses                                                                 598,948     Total current liabilities                                                       623,948    Equity     Members' equity                                                            28,704,502     Total liabilities and members' equity                       $             29,328,450                                                                                        See Notes to Consolidated Financial Statements.                                             2
 Helix Fund I, LLC                                                                        Consolidated Statement of Operations                               Year Ended December 31, 2018                                        (unaudited)                                                                                                                                                                 2018     Revenue from power purchase agreements                        $               1,515,183    Revenue from production incentives                                                  70,866    Revenue from the sale of renewable energy certificates                            816,108    Other revenue                                                                       42,195      Total revenue                                                                2,444,352     Operating expenses     Depreciation                                                                  1,179,759     Professional fees                                                                211,300     Operations and maintenance fees                                                  193,400     Insurance                                                                          92,599     Management fees                                                                    32,029     Miscellaneous expenses                                                               4,934     Property and other taxes                                                                850    Total operating expenses                                                       1,714,871    Operating income                                                                                      729,481     Other expenses     Interest expense                                                                         -      Net income                                                  $                  729,481                                                                                          See Notes to Consolidated Financial Statements.                                              3
 Helix Fund I, LLC                                                                     Consolidated Statement of Members' Equity                               Year Ended December 31, 2018                                         (unaudited)                                                                                                                                                                                                                 2018    Members' equity     Balance, December 31, 2017                                   $             27,774,444      Net income                                                                      729,481      Contributions from members                                                   2,423,010      Distributions to members                                                    (1,708,966)      Distributions payable                                                          (513,467)     Balance, December 31, 2018                                   $             28,704,502   See Notes to Consolidated Financial Statements.                                              4
 Helix Fund I, LLC                                                                      Consolidated Statement of Cash Flows                              Year Ended December 31, 2018                                        (unaudited)                                                                                             2018 Cash flows from operating activities  Net income                                                   $                  729,481  Reconciliation of net income to net cash provided by operating activites:    Depreciation                                                                1,179,759   Changes in operating assets and liabilities:    Accounts receivable                                                             (12,635)    Unbilled receivable                                                            329,434    Prepaid expenses                                                                (47,280)    Accounts payable and accrued expenses                                            86,674 Net cash provided by operating activities                                      2,265,433  Cash flows used in investing activities:   Purchases of property and equipment                                         (2,423,010) Net cash used in investing activities                                         (2,423,010)  Cash flows from financing activities:   Contributions from members                                                   2,423,010   Distributions to members                                                    (1,708,966) Net cash provided by financing activities                                         714,044 Net change in cash                                                                556,467 Cash at beginning of period                                                         68,387 Cash at end of period                                         $                  624,854  Supplemental information: Cash paid for interest                                        $                          -  Supplemental noncash investing and financing transactions:    Accrued distributions to members                           $                  513,467   See Notes to Consolidated Financial Statements.                                             5
 Helix Fund I, LLC                                                                     Notes to Consolidated Financial Statements                                     December 31, 2018                                       (unaudited)                                              Note 1 - Organization and nature of operations      Helix Fund I, LLC (”Helix Fund”) was formed on December 2, 2016 as a Delaware limited liability     company. On December 5, 2016, the Class A Member and HA Helix LLC (“Class B Member”) entered     into a Limited Liability Company Agreement (the “LLC Agreement”) to own one hundred percent     (100%) of the Class A Interests and one hundred percent (100%) of the Class B Interests,     respectively.       On December 5, 2016, the Company, together with Class A Member, Class B Member, SunPower     Helix I, LLC (“Seller”), SunPower Capital Services, LLC, and SunPower Corporation, Systems     (“Contractor”), entered into a Purchase and Contribution Agreement (“PCA”), to acquire from Seller     one hundred percent (100%) of the equity interests of certain limited liability companies (each, a     “ProjectCo” and collectively with the Helix Fund, the “Company”) that own and operate one or more     photovoltaic solar energy generating systems (each, a “System” and collectively, “Systems”). The     purchase of the ProjectCos was funded through contributions from the Members.      On March 10, 2017, the PCA was amended and restated for the Members’ contributions to Helix Fund     to fund the acquisition of Helix Project I, LLC, Northstar Macys Nevada, LLC, Northstar Macys East     Coast 2016, LLC and Northstar Macys Illinois, LLC and inclusion of closing deliverables and     conditions precedent with their respective ProjectCos.      On December 20, 2017, the LLC Agreement was amended and restated to admit SunPower Capital     Services, LLC (“Class C Member”). The Class C Member was admitted to conduct administrative     activities for the Company. No contributions were required as part of the agreement.      On April 26, 2018, the PCA was amended and restated for the Members’ contributions to Helix Fund     to fund the acquisition of Helix Project III, LLC and inclusion of closing deliverables and conditions     precedent with Helix Project III, LLC (a “ProjectCo”).      As of December 31, 2018, Helix Fund has purchased seven ProjectCos and 19 Systems (see Note     3).   Note 2 - Summary of Significant Accounting Policies      Basis of accounting     The consolidated financial statements have been prepared in accordance with U.S. generally     accepted accounting principles (U.S. GAAP).        Principles of consolidation     The consolidated financial statements include the accounts of Helix Fund I, LLC and its wholly owned     subsidiaries, Northstar Macys US West 2016, LLC; Northstar Macys Colorado, LLC; Northstar Macys     Nevada, LLC; Northstar Macys East Coast 2016, LLC; Northstar Macys Illinois, LLC; Helix Project I,     LLC; and Helix Project III, LLC. All  intercompany transactions and balances have been eliminated in     consolidation.       Use of estimates     The preparation of the consolidated financial statements in conformity with U.S. GAAP requires     management to make estimates and assumptions that affect the amounts reported in the     consolidated financial statements and accompanying notes. Such estimates include, among others,     the estimates for future cash flow, fair value, and estimated useful life and salvage value of the     systems. Actual results could materially differ from those estimates.                                             6
 Helix Fund I, LLC                                                               Notes to Consolidated Financial Statements                                  December 31, 2018                                    (unaudited)                                           Accounts receivable   Accounts receivable are recorded at the invoiced amount and do not bear interest. The Company  assesses whether an allowance for doubtful accounts is needed for estimated losses inherent in its  accounts receivable portfolio. In establishing the required allowance, management considers the  aging profile of outstanding receivables, and existing industry and other economic data. There is no  allowance for doubtful accounts as of December 31, 2018.   Property and equipment  Property and equipment are carried at the acquisition price paid by the Company, less accumulated  depreciation. Depreciation is accounted for using the straight-line method over the lesser of the   Purchase Power Agreement (“PPA”) term or the System’s useful life, whichever is shorter. The   depreciable lives ranged from 16 to 20 years starting on the respective System’s commercial   operating date. The salvage value is the expected fair value of the System at the end of the  depreciation period. The salvage value shall be estimated at twenty percent (20%) of the purchase  price, which is the fair market value at acquisition. Repairs and maintenance costs are expensed as  incurred. Gains or losses related to retirements or disposition of property and equipment are  recognized in the period incurred.    Impairment of long-lived assets  The Company evaluates its long-lived assets, such as property and equipment with finite lives, for   impairment whenever events or changes in circumstances indicate that the carrying value of such   assets may not be recoverable. Factors considered important that could result in an impairment   review include significant under-performance relative to expected historical or projected future  operating results, significant changes in the manner of use of acquired assets, and significant  negative industry or economic trends. The impairment evaluation includes a review of the initial model  used for acquisition that includes estimated future undiscounted net cash flows expected to be  generated by the assets over the useful lives to ensure the future undiscounted net cash flows is  sufficient to recover the carrying value of the assets over the remaining estimated useful lives. An  impairment loss in the amount by which the carrying value of the assets exceeds the fair value would  be recorded if the cash flows are not greater than the carrying value. For the year ended December  31, 2018, the Company did not record any impairment charges because no impairment trigger events  occurred.   Income taxes  The Company has elected to be taxed as a partnership. Accordingly, the taxable income or loss of the  Company is reported in the tax returns of the Members and no provision for federal or state income  taxes is reflected in the accompanying consolidated financial statements. Tax years since 2016 for   federal and state income tax returns are open to examination from the Internal Revenue Service.    Asset retirement obligations and asset removal agreement   The Company's asset retirement obligations (ARO) relate to the Company's contractual obligations to  retire the solar facilities under the terms of site lease agreements with the offtaker, or affiliates of the  offtakers, of its PPAs. The land and roof leases require that, in addition to retirement of the solar  facilities upon lease termination, the leased land or roof be restored to an agreed-upon condition.                                            7
 Helix Fund I, LLC                                                               Notes to Consolidated Financial Statements                                  December 31, 2018                                    (unaudited)                                           On December 5, 2016, the Company entered into a System Removal Agreement with the Contractor,  an affiliate of the Class C Member, requiring the Contractor to remove and administer the sale of the  Systems at the Contractor’s expense (asset removal rights). This System Removal Agreement was  entered in conjunction with an O&M agreement with the Contractor.     The Company recorded the present value of the estimated obligations as they were incurred. Upon  initial recognition of the Company's ARO, the carrying amount of the solar facilities was also  increased. The asset retirement obligations are accreted to their future value at the expected time of  retirement and the capitalized amount to solar facilities is depreciated over the estimated useful life.   The Company periodically reviews the estimated ARO related to its contractual obligations to retire  the solar facilities from the leased sites upon which the solar facilities were built. No adjustments to  the ARO were made during the year ended December 31, 2018.   The asset removal rights from the Contractor is computed in the same manner as the ARO and  effectively offsets the impacts of the ARO on the related asset removal cost included in the carrying  amount of the solar facilities, the related depreciation expense of that asset removal cost, and the  ARO accretion expense. The Company has elected to present the ARO net of the equally offsetting  asset removal rights from the Contractor in the balance sheet. The following table reflects the  changes in the asset retirement obligation:                 Asset retirement obligation, beginning: $                506,148               Liabilities incurred                                      48,494               Accretion expense                                       109,744               Asset retirement obligation, ending:  $                664,386                                                                       Revenue recognition  The Company recognizes revenues from the sale of electricity under PPAs with various entities upon  the delivery of power at pre-determined rates specified in each contract.  The Company determined  the PPAs do not meet the definition of a lease or derivative and are accounted for as executory  contracts. Revenue is recognized when persuasive evidence of an arrangement exists, delivery has  occurred, the price is fixed, and collectability is reasonably assured.  As such, revenue on executory  contracts is recognized when the underlying physical transaction is completed. See Note 5 for further  analysis of the PPAs.   The Company recognizes revenue from the sale of Renewable Energy Credits (“RECs”) under  Renewable Energy Credits (“REC”) contracts.  The Company has elected an accounting policy to  treat REC revenue as a form of output from the Systems. The Company has also elected to treat  pre-determined pricing in its contracts as fixed prices.  The Company has determined its long-term  REC contracts do not meet the criteria to be defined as a lease or classified as a derivative. The  Company recognizes revenues generated under the REC contracts when persuasive evidence of an  arrangement exists, delivery has occurred, the price is fixed, and collectability is reasonably assured.  Therefore, revenue is recognized from the sale of RECs upon the transfer of RECs to the buyer.   The Company recognizes revenue from the California Solar Initiative (“CSI”) program upon the  delivery of electricity.  The Company has elected an accounting policy to treat revenue from the CSI  program contracts as a government incentive and not as a form of output from the Systems.  The  Company recognizes revenues generated under the CSI program contracts when persuasive  evidence of an arrangement exists, delivery has occurred, the price is fixed, and collectability is  reasonably assured. Therefore, the Company recognizes revenue upon the delivery of electricity.                                          8
 Helix Fund I, LLC                                                                     Notes to Consolidated Financial Statements                                     December 31, 2018                                       (unaudited)                                                 Sales tax     The Company has elected not to report sales taxes in revenues. The sales taxes are reported as     accrued expenses.      Leases     Rents payable under operating leases are charged to operations on a straight-line basis over the term     of the relevant lease. The excess of straight-line rent expense over scheduled rent payments is     recorded as deferred rent. For the year ended December 31, 2018, no deferred rent was recorded.      Fair value of assets and liabilities     The fair value of a financial instrument is the price that would be received to sell an asset or paid to     transfer a liability in an orderly transaction between market participants at the measurement date. The     carrying amounts of cash, accounts receivable, unbilled receivable, prepaid expenses, and accrued     liabilities approximate their respective fair values as of December 31, 2018.      Recent accounting pronouncements      In January 2017, the Financial Accounting Standards Board (“FASB”) issued an update to the     standards to clarify the definition of a business to assist entities with evaluating whether transactions     should be accounted for as acquisitions (or disposals) of assets or businesses. The new guidance is     effective for the Company no later than the first quarter of fiscal 2019 and requires a prospective     approach to adoption.  Early adoption is permitted. The Company is evaluating the potential impact of     this standard on its consolidated financial statements and disclosures.      In February 2016, the FASB issued an update to the standards to require lessees to recognize a     lease liability and a right-of-use asset for all leases (lease terms of more than 12 months) at the     commencement date. The new guidance is effective for the Company no later than the first quarter of     fiscal 2020 and requires a modified retrospective approach to adoption.  Early adoption is     permitted. The Company is evaluating the potential impact of this standard on its consolidated     financial statements and disclosures.      In  May 2014,  the  FASB issued  a  new  revenue  recognition  standard  based  on  the  principle  that     revenue is recognized to depict the transfer of goods or services to customers in an amount that     reflects the consideration to which the entity expects to be entitled in exchange for those goods and     services. In August 2015, the FASB deferred the effective date of this standard for all entities by one     year. The new revenue recognition standard becomes effective for the Company in the first quarter of     fiscal 2019, and is to be applied retrospectively using one of two prescribed methods. The Company     is evaluating the application method and impact on its consolidated financial statements and     disclosures.    Note 3 - Asset acquisition      On April 26, 2018 and October 5, 2018, Helix Fund acquired 100% of the membership interest of the     below ProjectCos from the Seller. The transaction included the acquisition of certain project contract     rights, including PPAs and site leases. Pursuant to the PCA, Helix Fund paid an aggregate purchase     price of $2,423,010 which was capitalized as part of property and equipment, net in the     accompanying consolidated balance sheet.                                               9
 Helix Fund I, LLC                                                                     Notes to Consolidated Financial Statements                                     December 31, 2018                                       (unaudited)                                                               Helix Project III, LLC                $            2,423,010                          Total asset acquisition        $            2,423,010                                                                          Note 4 - Property and equipment, net      Property and equipment, net consisted of the following as of December 31, 2018:                     Property and equipment, cost         $          30,547,851                   Accumulated depreciation                          (2,186,434)                            Property and equipment, net $          28,361,417                                                                          Note 5 - Purchase power agreements       The ProjectCos have entered into PPAs with various third-party off-takers.     The terms of the PPAs range from 16 to 20 years starting on the respective System’s commercial     operation date.  Throughout the term of the PPAs, the off-taker agrees to purchase all of the energy     delivered by the Systems at rates specified in the PPA.       The PPAs with two of the off-takers permit the off-taker to purchase the System at fair market value     on the specified anniversaries of the Commercial Operation Date as defined in the PPA terms. Upon     expiration of the initial term, the PPAs permit the off-taker to extend the PPA at the fair market price     for electricity generated by solar PV systems, purchase the System at fair market value, or require the     ProjectCo to remove the System.    Note 6 - Related party transactions      Purchase and contribution agreement     On April 26, 2018, the Company amended and restated the PCA for the Members’ contributions to     Helix Fund to fund the acquisition of Helix Project III, LLC with SunPower Helix I, LLC, an affiliate of     the Class C Member. See Note 1.      Management services     On December 5, 2016, Helix Fund entered into a Management Agreement with the Class C Member     to provide asset management services to the Company. The Management Agreement was amended     on April 26, 2018. The agreement will automatically renew for one-year terms unless written notice is     provided. The services provided for each System and ProjectCo shall terminate upon expiration of the     respective PPA or the date in which the ProjectCo is ceases to be a subsidiary of Helix Fund. During     the year ended 2018, Helix Fund incurred and paid $32,029 of management fees.       Operations and maintenance services     On December 5, 2016, Helix Fund entered into an Operations and Maintenance (“O&M”) Agreement     with the Contractor, an affiliate of the Class C Member, to provide operation and maintenance     services to the ProjectCos. The Company pays an annual fee up to $20,000 per system, which is      payable in quarterly installments. The fee shall increase by two and a half percent (2.5%) annually.      The term for each System commences on the Substantial Completion Date, as defined in the      applicable Engineering, Procurement and Construction Agreement, and last for ten years. During the      year ended 2018, Helix Fund incurred $193,400 of operations and maintenance fees.                                             10
 Helix Fund I, LLC                                                                     Notes to Consolidated Financial Statements                                     December 31, 2018                                       (unaudited)                                              Note 7 - Members’ equity      Members’ contributions     As of December 31, 2018, contributions made by the Members are as follows:                            December 05, 2016         $      10,057,747                         December 23, 2016                   1,069,611                         March 10, 2017                    14,602,885                         March 30, 2017                      2,394,598                         April 26, 2018                         495,602                         October 05, 2018                    1,927,408                          Total capital contributions $      30,547,851                                                                      No further contributions are required from the Members unless all of the Members consent thereto in     writing. In no circumstances shall the Class C Member be required or permitted to make any     contributions.      Profit and losses allocation     Profit and losses are allocated using the provisions of the LLC Agreement. Accordingly, all items of     Company income, gain, loss and deduction (or items thereof) shall be allocated among the Capital     Accounts of the Class A and B Members as follows:            (i) Profits and losses generated during the period of time commencing on the Effective Date              and ending on December 31, 2024 (“Allocation Period 1”) shall be allocated 99% to the              Class A Member and 1% to the Class B Member;            (ii) Profits and losses generated during the period of time commencing on the day immediately              following the last day of Allocation Period 1 and ending on December 31, 2025 (“Allocation              Period 2”) shall be allocated 84.5% to the Class A Member and 15.5% to the Class B              Member; provided that if the Placed In Service Date for a Project occurs during 2017, then              the Members may agree to adjust profit and loss allocation percentages during Allocation              Period 2, and            (iii) Profits and losses generated during the period of time commencing on the day immediately              following the last day of Allocation Period 2 (“Allocation Period 3”) shall be allocated 5% to              the Class A Member and 95% with respect to the Class B Member.       Items of Company deduction or loss shall be adjusted upon certain tax events.         Beginning in 2023, the Class A Member shall be allocated sufficient income (but in no event, shall     such allocation exceed 99% of the Company income) to reduce any deficit in such Class A Member’s     capital account.      The Class C Member was admitted to conduct administrative activities for the Company. No     contributions were required as part of the agreement. As a result, there was no profit and loss     allocation to the Class C Member.                                             11
 Helix Fund I, LLC                                                                   Notes to Consolidated Financial Statements                                    December 31, 2018                                      (unaudited)                                               Distributions    Pursuant to the terms of the LLC Agreement, distributions of net cash flow from operations for each    prior calendar quarter shall be made to the Members as follows:           (i) Net Cash Flow attributable to the period commencing on the Effective Date and through the             end of the PPA term of the ProjectCo shall be distributed to the Members as follows: (A)             98% to the Class B Member and (B) 2% to the Class A Member.           (ii) Net Cash Flow attributable to the period commencing on the day after the PPA term of  the             ProjectCo shall be distributed to the Members as follows: (A) 55% to the Class B Members             and (B) 45% to the Class A Members.      As of December 31, 2018, distributions to the Class A Member and Class B Member totaled $62,897     and $3,090,659, respectively. As of December 31, 2018, $10,095 and $503,372 of distributions were     payable to the Class A Member and Class B Member, respectively.       The Class C Member was admitted to conduct administrative activities for the Company. No     contributions were required as part of the agreement. As a result, there were no distributions to the     Class C Member.      Members’ equity allocation     At December 31, 2018, consolidated members’ equity of $28,704,502 was allocated $13,274,583 to     the Class A Member, $15,429,919 to the Class B Member, and $0 to the Class C Member.    Note 8 - Concentration of credit risk      The Company maintains cash with financial institutions. At times, these balances may exceed the     federal insurance limits; however, the Company has not experienced any losses with respect to its     bank balances in excess of government provided insurance. Management believes that no significant     concentration of credit risk exists with respect to these balances for the year ended December 31,     2018.   Note 9 - Concentration risks      Approximately 51% of the Company’s total revenue is derived from PPAs for Macy’s Corporate     Services, Inc., for the year ended December 31, 2018.    Note 10 - Commitments and contingencies      Site agreements     The ProjectCos have entered into site agreements with the offtaker or affiliate of the offtaker of the     property upon which the Systems are located. The site leases commence on the Effective Date of the     site agreements and extend for 20 years or until the PPA expires. The base rent due to the landlord is     de minimis.      Environmental contingencies     The Company reviews its obligations as they relate to compliance with environmental laws, including     site restoration and remediation.  During the year ended December 31, 2018, there were no known     environmental contingencies that required the Company to recognize a liability.                                            12
 Helix Fund I, LLC                                                                   Notes to Consolidated Financial Statements                                    December 31, 2018                                      (unaudited)                                               Legal proceedings    In the normal course of business, the Company may be notified of possible claims or assessments.    The Company will record a provision for these claims when it is both probable that a liability has been    incurred and the amount of the loss, or a range of the potential loss, can be reasonably estimated.     These provisions are reviewed regularly and adjusted to reflect the impacts of negotiations,    settlements, rulings, advice of legal counsel, and other information or events pertaining to a particular    case.  In the opinion of management, the ultimate disposition of these matters will not have a material    adverse effect on the Company’s consolidated financial position, results of operations, or liquidity.   Note 11 - Subsequent events     Events that occur after the balance sheet date but before the financial statements were available to be    issued must be evaluated for recognition or disclosure. The effects of subsequent events that provide    evidence about conditions that existed at the balance sheet date are recognized in the accompanying    financial statements. Subsequent events which provide evidence about conditions that existed after    the balance sheet date, require disclosure in the accompanying notes. Management evaluated the    activity of the Company through March 26, 2019 (the date the financial statements were available to be    issued) and concluded that except as noted below, no subsequent events have occurred that would    require recognition in the financial statements or disclosure in the notes to the financial statements.        On February 15, 2019, the PCA was amended and restated for the Members’ contributions to Helix    Fund to fund the acquisition of Helix Project IV, LLC and inclusion of closing deliverables and    conditions precedent with Helix Project IV, LLC.                                                   13