Exhibit 99.1 Gemino Healthcare Finance, LLC and Subsidiary Consolidated Financial Statements December 31, 2019 and 2018




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Gemino Healthcare Finance, LLC and Subsidiary Table of Contents December 31, 2019 and 2018  PageIndependent Auditors Report

1Consolidated Financial StatementsConsolidated Balance Sheet

3Consolidated Statement of Operations

4Consolidated Statement of Changes in Members Equity

5Consolidated Statement of Cash Flows

6Notes to Consolidated Financial Statements

7




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Independent Auditors Report Board of Managers Gemino Healthcare Finance, LLC We have audited the accompanying consolidated financial statements of Gemino Healthcare Finance, LLC and Subsidiary, which comprise the consolidated balance
sheet as of December 31, 2019 and 2018, and the related consolidated statements of operations, changes in members equity, and cash flows for the years then ended, and the related notes to the consolidated financial statements. Managements Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with accounting principles
generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material
misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We conducted our audits in accordance with auditing
standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures
selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal
control relevant to the entitys preparation and fair presentation of the consolidated financial statements 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 entitys internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by
management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that the audit evidence we have obtained
is sufficient and appropriate to provide a basis for our audit opinion.  1




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Opinion In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Gemino Healthcare
Finance, LLC and Subsidiary as of December 31, 2019 and 2018, and the results of their operations and their cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.   LOGO Philadelphia, Pennsylvania February 14, 2020  2




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Gemino Healthcare Finance, LLC and Subsidiary Notes to Consolidated Financial Statements December 31,
2019 and 2018  1.
Description of Business Gemino Healthcare Finance, LLC (Gemino), a Delaware limited liability company formed in December 2006, is a commercial finance
company that originates, underwrites and manages primarily secured, asset-based loans for small and mid-sized companies operating across the U.S. in the healthcare industry. Geminos loans are primarily
in the form of revolving lines of credit, secured by accounts receivable of the borrowers. The accounts receivable serving as collateral are primarily third party obligations from government payers, such as Medicare or Medicaid, and commercial
insurers. In certain cases, Gemino may provide senior term loan financing, including real estate financing to qualified borrowers in
addition to a revolving line of credit. Senior term loans, including real estate loans are typically secured by accounts receivable and all other assets of the borrowers, such as pledges of the stock of the borrowers and real estate. Gemino Healthcare Funding, LLC (Gemino Funding) is a wholly-owned special purpose limited liability company that purchases and
holds certain eligible loans and related property from Gemino. On September 30, 2013, Solar Senior Capital Ltd. (Solar),
a Maryland corporation, acquired a controlling interest in Gemino. The remaining interest is held by various employees of Gemino, through their investment in Gemino Management Investment, LLC.  2.
Summary of Significant Accounting Policies Principles of Consolidation The consolidated financial statements include the accounts of Gemino and Gemino Funding (collectively, the Company). All
significant intercompany balances have been eliminated in consolidation. Use of Estimates The preparation of consolidated financial statements in conformity with generally accepted accounting principles in the United States of
America (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements
and to report amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. The allowance for loan loss represents an estimate that is particularly susceptible to material change. Cash and Cash Equivalents Cash and cash equivalents include funds deposited with financial institutions and short-term, liquid investments in money market accounts with
original maturities of three months or less.  3




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Gemino Healthcare Finance, LLC and Subsidiary Notes to Consolidated Financial Statements December 31,
2019 and 2018  Loans Receivable Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at
their outstanding unpaid principal balances less the allowance for loan loss and any deferred fees or costs. Commitment terms of the
Companys financing agreements generally range from two to five years with interest charged on a floating rate basis. Funding under revolving loan commitments is subject to the Companys estimation of the value of the accounts receivable
pledged as collateral. Revenue Recognition Income on loans receivable is recognized using the simple interest method. Revolving loan origination fees and costs are deferred and amortized
on a straight-line basis over the terms of the related loan commitments as an adjustment to interest income on loans. Term loan origination fees and costs are deferred and amortized using either the effective interest method or the straight-line
method over the life of the loan as an adjustment to interest income. The straight-line method may be used for term loan facilities when it approximates the effective interest method. Other fees, such as unused balance and collateral monitoring
fees, are recognized when the services are provided. Termination fees are recognized when a loan is terminated. These other fees are included in other income. The accrual of interest on loans is discontinued at the time the loan is 90 days delinquent unless the loan is secured. Typically, loans are
placed on non-accrual or charged off at an earlier date if collection of principal or interest is considered doubtful. When a loan is placed on non-accrual status, all
interest previously accrued, but not collected, is reversed against current interest income and all future proceeds received will generally be applied against principal or interest, in the judgment of management. Loans are returned to accrual status
when all principal and interest amounts contractually due are reasonably assured. The Company recognizes revenue in accordance with the
Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers,which outlines a single comprehensive model for entities to use in accounting for revenue
arising from contracts with customers. The core principle of the revenue model is for an entity to recognize revenue to depict the transfer of promised 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. While the guidance replaces most existing revenue recognition guidance in
GAAP, ASC 606 is not applicable to financial instruments and, therefore, does not impact most of the Companys revenues, including interest income and other loan fees such as unused balance and collateral monitoring fees. The Company has
evaluated the nature of its contracts with customers and generally fully satisfies its performance obligations on its contracts as services are rendered and the transaction prices are typically fixed; they are charged either on a periodic basis or
based on activity. The Companys revenue recognition pattern for revenue streams within the scope of ASC 606, including collateral examination fees and certain loan modification fees, approximated $787,000 and $808,000 for the years ended
December 31, 2019 and 2018, respectively.  4




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Gemino Healthcare Finance, LLC and Subsidiary Notes to Consolidated Financial Statements December 31,
2019 and 2018  Impaired Loans A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect all
amounts due in accordance with the contractual terms of the loan agreement. Loans are evaluated for impairment by the Company based on an ongoing analysis of each borrowers repayment capacity, the value of the collateral support and the
strength of any guarantees. Loans identified as impaired are further evaluated to determine the estimated extent of impairment. Allowance for Loan Loss The allowance for loan loss represents the Companys recognition of the assumed risks of extending credit. The allowance is maintained at
a level considered adequate to provide for probable losses inherent in the loan portfolio. Management establishes a general portfolio reserve for unimpaired loans based on various factors including historical loss experience, the overall credit
quality of the loan portfolio, economic trends and conditions, and the regulatory environment. The overall credit quality of the
Companys borrowers is reflected in the individual and weighted average credit risk ratings of the loans in the portfolio. Credit risk ratings for each borrower are established based on a number of qualitative and quantitative factors including
an assessment of management and strategy, historical and projected repayment capacity, collateral coverage and performance, financial condition and sponsorship, strength of guarantees and any contingencies. Specific allowances for loan losses on impaired loans are typically measured based on a comparison of the recorded carrying value of the loan
to the present value of the loans expected cash flow using the loans effective interest rate, the loans estimated market price or the estimated fair value of the underlying collateral, if the loan is collateral-dependent combined
with the strength of any guarantee arrangements. Specific allowances are recorded when the discounted cash flows, collateral value, or aggregate market price of the impaired loan is lower than the carrying value of that loan. Loans are charged off when collection is questionable and when the Company can no longer justify maintaining the loan as an asset on the
consolidated balance sheet. Loans qualify for charge off when, after thorough analysis, all possible sources of collection are determined to be insufficient to repay the loan. These include impairment of potential future cash flow, value of
collateral and/or financial strength of guarantors. Recoveries of previous charge-offs are recorded when received. For the years ended December 31, 2019 and 2018, there were no recoveries of previous charge-offs.  5




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Gemino Healthcare Finance, LLC and Subsidiary Notes to Consolidated Financial Statements December 31,
2019 and 2018  Goodwill and Intangible Asset Goodwill represents the excess of consideration paid for an acquired business over the fair value of the related assets acquired and
liabilities assumed. Goodwill and intangible asset - trade name arose from the acquisition of the Company on September 30, 2013 (Note 1). Intangible asset - trade name has an indefinite life. The Company is required to assess its goodwill
and indefinite-lived intangible asset for impairment annually, or more frequently if events or changes in circumstances indicate impairment may have occurred. The Company assesses its indefinite-lived intangible asset  trade name for impairment by comparing the carrying value of the asset to its
fair value, and assesses goodwill for impairment by comparing the carrying value of the Company to its fair value. The fair value of intangible asset - trade name is estimated using the relief from royalty method, which is an income approach based
on the present value of royalties the Company would theoretically have to pay to license the trade name from a third party. The fair value of the Company is estimated using a weighted average amount of the present value of expected future cash flows
and the adjusted market multiples of comparable companies. If the fair value is less than the carrying value, an impairment loss would be recorded. For the years ended December 31, 2019 and 2018, there were no impairments. Furniture and Equipment Furniture and equipment are recorded at cost, net of accumulated depreciation, and are depreciated on a straight-line basis over their
estimated useful lives ranging from three to five years. Debt Issuance Costs The Company reports origination and other costs related to certain debt issuances as a direct deduction from the carrying amount of the debt
liability. These expenses are deferred and amortized using either the effective interest method or the straight-line method over the stated life as an adjustment to interest expense. The straight-line method may be used on revolving facilities when
it approximates the effective yield method. Income Taxes The Company is not subject to federal or state income taxes. Members of the Company have elected to report the taxable income or loss on their
individual tax returns. Accordingly, no provision for income taxes has been recorded in the accompanying consolidated financial statements. The Company applies authoritative guidance relating to the accounting for uncertain tax positions. Accordingly, a provision for uncertain tax
positions and related penalties and interest is recognized when it is more-likely-than-not, based on the technical merits, that the tax position will not be realized or sustained upon examination by the
appropriate taxing authority. Management determined there were no tax uncertainties that met the recognition threshold in 2019 and 2018. The Company files both federal and state income tax returns. The Company remains subject to examination by taxing authorities for the years
2016 and after.  6




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Gemino Healthcare Finance, LLC and Subsidiary Notes to Consolidated Financial Statements December 31,
2019 and 2018  Recent Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, Financial
Instruments-Credit Losses(Topic 326) to replace the incurred loss model, which is referred to as the current expected credit loss (CECL) model. The CECL model is applicable to the
measurement of credit losses on financial assets measured at amortized cost, including loans receivable and held-to maturity debt securities. It also applies to
off-balance sheet credit exposures including loan commitments, standby letters of credit, financial guarantees, and other similar instruments. For the assets within the scope of CECL, a cumulative-effect
adjustment will be recognized in retained earnings as of the beginning of the first reporting period in which the guidance is effective. This new standard could be effective for fiscal years beginning after December 15, 2020. The Company is
currently evaluating the impact this new standard will have on its consolidated financial statements. In January 2017, the FASB issued ASU
2017-04, Simplifying the Test for Goodwill Impairment (Topic 350), which simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. ASU
2017-04 is effective for the Companys annual and any interim goodwill impairment tests beginning in 2021, with early adoption permitted for annual or interim tests performed on testing dates after
January 1, 2017. The amendments included in this ASU are to be applied prospectively. The Company does not expect implementation of this new standard to have a material impact on its consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which increases the
transparency and comparability of accounting for lease transactions. This ASU requires lessees to recognize liabilities for operating leases and corresponding
right-of-use assets on the balance sheet. ASU 2016-02 is effective for the Company for its fiscal year beginning after
December 15, 2020. The Company is currently evaluating the impact this new standard will have on its consolidated financial statements.  3.
Loans Receivable The following table shows the composition of loans receivable, net as of December 31, 2019 and 2018:  2019


2018Revolving loans receivable

$
107,960,879


$
88,437,141Term loans receivable


4,627,687



2,434,456Total loans receivable


112,588,566



90,871,597Less allowance for loan losses


(1,136,477
)


(966,488
)Less deferred origination fees and costs, net


(484,449
)


(538,565
)Loans receivable, net

$
110,967,640


$
89,366,544  7




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Gemino Healthcare Finance, LLC and Subsidiary Notes to Consolidated Financial Statements December 31,
2019 and 2018  4.
Allowance for Loan Losses and Recorded Investment in Loans Receivables The following table summarizes the activity in the allowance for loan losses by loan class for the respective years ended December 31,
2019 and 2018:  BeginningBalance


Charge-Offs


Recoveries


Provisions


EndingBalance


EndingBalance:IndividuallyEvaluated forImpairment


EndingBalance:CollectivelyEvaluated forImpairmentAllowance for Loan Losses - December 31, 2019Revolving loans

$
942,143


$
(48,293
)

$



$
196,350


$
1,090,200


$



$
1,090,200Term loans


24,345











21,932



46,277



16,277



30,000Total

$
966,488


$
(48,293
)

$



$
218,282


$
1,136,477


$
16,277


$
1,120,200Allowance for Loan Losses - December 31, 2018Revolving loans

$
937,938


$



$



$
4,205


$
942,143


$
48,293


$
893,850Term loans


6,997











17,348



24,345



18,534



5,811Total

$
944,935


$



$



$
21,553


$
966,488


$
66,827


$
899,661 The following table presents loans receivable individually and collectively evaluated for impairment by loan
class at December 31, 2019 and 2018:  Ending Balance


Ending BalanceIndividuallyEvaluated forImpairment


Ending BalanceCollectivelyEvaluated forImpairmentLoans Receivables - December 31, 2019Revolving loans

$
107,960,879


$



$
107,960,879Term loans


4,627,687



1,627,687



3,000,000Total

$
112,588,566


$
1,627,687


$
110,960,879Loans Receivables - December 31, 2018Revolving loans

$
88,437,141


$
48,293


$
88,388,848Term loans


2,434,456



1,853,354



581,102Total

$
90,871,597


$
1,901,647


$
88,969,950  8




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Gemino Healthcare Finance, LLC and Subsidiary Notes to Consolidated Financial Statements December 31,
2019 and 2018  The following table summarizes the non-accrual loans
by loan class at December 31, 2019 and 2018.  RecordedInvestment


UnpaidPrincipal


RelatedAllowanceLoans ReceivablesDecember 31, 2019Revolving loans

$



$



$
Term loans


1,627,687



1,627,687



16,277Total

$
1,627,687


$
1,627,687


$
16,277  RecordedInvestment


UnpaidPrincipal


RelatedAllowanceLoans ReceivablesDecember 31, 2018Revolving loans

$
48,293


$
48,293


$
48,293Term loans


1,853,354



1,853,354



18,534Total

$
1,901,647


$
1,901,647


$
66,827 Credit Quality Indicators The following table summarizes the loan portfolio by the Companys internal credit rating (scale: 1 to 7) as of December 31, 2019 and
2018: Loans with a rating of 4 or better generally pose minimal risk to the Company as they exhibit, among other things, one or more of the following attributes: (1) secured collateral position; (2) satisfactory cash flows; and
(3) history of timely payment of debt obligations. Loans credit rated below 4 are considered watchlist loans; an overall degree of risk exists with these loans that warrants managements review each quarter.  December 31, 2019RevolvingLoans


Term LoansRated 4 or better

$
107,960,879


$
3,000,000Rated 5






Rated 6






1,627,687Total

$
107,960,879


$
4,627,687  December 31, 2018Rated 4 or better

$
87,808,090


$
500,000Rated 5


580,758



81,102Rated 6


48,293



1,853,354Total

$
88,437,141


$
2,434,456  9




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Gemino Healthcare Finance, LLC and Subsidiary Notes to Consolidated Financial Statements December 31,
2019 and 2018  5.
Furniture and Equipment Furniture and equipment are comprised of the following at December 31, 2019 and 2018:  2019


2018Computer software and equipment

$
81,637


$
72,678Furniture and fixtures


41,032



41,032Leasehold improvement


21,551



21,551Total


144,220



135,261Less accumulated depreciation


(115,379
)


(96,597
)Furniture and equipment, net

$
28,841


$
38,664 Depreciation expense was $18,782 and $19,647 for the years ended December 31, 2019 and 2018, respectively.  6.
Debt On May 27, 2016, the Company entered into a four-year, non-recourse $125,000,000 secured revolving
credit facility, which is expandable to $200,000,000 under its accordion feature. On June 28, 2019, the credit facility was amended and has a maturity date of June 28, 2023. Under the terms of the credit facility, the Company has made
certain customary representations and warranties, and is required to comply with various covenants, including financial and reporting requirements and other customary requirements for similar credit facilities. The credit facility also includes
usual and customary events of default for credit facilities of this nature. Amounts available to borrow under the credit facility are also
subject to compliance with a borrowing base that applies different advance rates to different types of assets in the Companys portfolio that are pledged as collateral. As of December 31, 2019 and 2018, there were principal borrowings of
$89,000,000 and $75,000,000 outstanding, respectively, under the credit facility. As of December 31, 2019 and 2018, there were approximately $117,509,000 and $107,792,000 of eligible loans and related security pledged as collateral under the
credit facility, respectively. Interest on the credit facility accrues at a variable rate per annum of
one-month LIBOR plus 2.25% and one-month LIBOR plus 2.60% at December 31, 2019 and 2018, respectively (4.01% and 5.10% at December 31, 2019 and 2018,
respectively), payable monthly. The Company also pays customary loan fees for the credit facility. The credit facility is comprised of the
following at December 31, 2019 and 2018:  2019


2018Principal borrowings

$
89,000,000


$
75,000,000Unamortized debt issuance costs


(1,006,532
)


(724,624
)Credit facility, net

$
87,993,468


$
74,275,376  10




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Gemino Healthcare Finance, LLC and Subsidiary Notes to Consolidated Financial Statements December 31,
2019 and 2018  7.
Commitments and Concentrations At December 31, 2019 and 2018, the Company has committed facilities to its borrowers totaling approximately $203,828,000 and $174,083,000,
respectively, of which approximately $91,239,000 and $83,211,000, respectively, was unused. Borrowers may borrow up to the lesser of (i) the committed facility or (ii) the underlying collateral value multiplied by the advance rate. Of the
unused committed facility amount at December 31, 2019 and 2018, borrowers could borrow up to approximately $36,564,000 and $21,824,000, respectively. At December 31, 2019, the Company had two loans approximating 17% and 14% of the total loans receivable and at December 31, 2018, the
Company had three loans approximating 16%, 12% and 11% of the total loans receivable, respectively.  8.
Lease Commitments The Company leases its headquarters, regional sales offices and equipment under non-cancelable
operating leases, which expire at various dates through 2022. As of December 31, 2019, future lease payments under non-cancelable operating leases, are as follows:  Years ending December 31:2020

$
25,9692021 & Thereafter


5,851Total

$
31,820 Total rent expense for all leases amounted to approximately $160,000 and $156,000 for the years ended
December 31, 2019 and 2018, respectively.  9.
401(k) Savings Plan The Company has a savings incentive plan covering substantially all employees of the Company. The Companys contribution for the years
ended December 31, 2019 and 2018 was approximately $123,000 and $136,000, respectively.  10.
Long-Term Incentive Plan The Company has a Long-Term Incentive Plan (LTIP Plan) that provides for an annual bonus pool to employees based on the Company
achieving certain performance criteria.  11.
Fair Value Disclosure Fair value is the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most
advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair values: Level1: Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the
ability to access as of the measurement date. Level2: Significant other observable inputs other than
Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.  11




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Gemino Healthcare Finance, LLC and Subsidiary Notes to Consolidated Financial Statements December 31,
2019 and 2018  Level3: Significant unobservable inputs that reflect a
companys own assumptions about the assumptions that market participants would use in pricing an asset or liability. The following
information should not be interpreted as an estimate of the fair value of the entire Company, since a fair value calculation is only provided for a limited portion of the Companys assets and liabilities. Assets and liabilities measured at fair
value on a recurring basis are summarized in the table below at December 31, 2019 and 2018.  2019Carrying Value


Fair ValueFinancial assets:Cash and cash equivalents (Level 1)

$
1,521,245


$
1,521,245Loan receivables, net (Level 2)


109,356,230



109,840,679Accrued interest receivable (Level 1)


1,059,104



1,059,104Financial liabilities:Credit facility, net (Level 2)


87,993,468



89,000,000Accrued interest payable (Level 1)


290,426



290,426  2018Carrying Value


Fair ValueFinancial assets:Cash and cash equivalents (Level 1)

$
8,983,921


$
8,983,921Loan receivables, net (Level 2)


87,552,267



88,070,289Accrued interest receivable (Level 1)


996,146



996,146Financial liabilities:Credit facility, net (Level 2)


74,275,376



75,000,000Accrued interest payable (Level 1)


352,063



352,063 Assets measured at fair value on a non-recurring basis are summarized
in the table below at December 31, 2019 and 2018. There were no liabilities measured at fair value on a non-recurring basis at December 31, 2019 and 2018.  2019Carrying Value


Fair ValueNon-accrual loans (Level 3):Term loans

$
1,611,410


$
1,220,7652018Carrying Value


Fair ValueNon-accrual loans (Level 3):Term loans

$
1,814,277


$
1,390,015  12




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Gemino Healthcare Finance, LLC and Subsidiary Notes to Consolidated Financial Statements December 31,
2019 and 2018  12.
Related Party Transaction An employee of an affiliated entity provides marketing and sales services to the Company for which the Company reimburses the affiliated
entity. For the years ended December 31, 2019 and 2018, the Company has expensed approximately $163,000 and $128,000, respectively, for these services.  13.
Reclassification of Prior Year Presentation Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on
the reported consolidated statement of operations. The Company concluded that it was appropriate to classify the debt issuance costs and related unamortized debt issuance costs as a direct deduction from the principal amount of debt at
December 31, 2019 and 2018.  14.
Subsequent Events The Company evaluated subsequent events for recognition or disclosure through February 14, 2020, which was the date the consolidated financial
statements were available to be issued.  13