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CPAs/ADVISORS <br />blue <br />Blue & Co., LLC 1 12600 N. Meridian Street, Suite 400 i Carmel, IN 46032 <br />main 317.848.8920 fax 317.573.2458 emar! blue®blueandco.com <br />REPORT OF INDEPENDENT AUDITORS <br />The Board of Directors, Stockholders and Members <br />LaPorte Construction Company, Inc. <br />and New Regime, LLC <br />LaPorte, Indiana <br />Opinion <br />We have audited the accompanying consolidated financial statements of LaPorte Construction <br />Company, Inc. and New Regime, LLC (collectively referred to as the "Companies"), which comprise the <br />consolidated balance sheet as of November 30, 2022, and the related consolidated statements of <br />income and retained earnings, and cash flows for the year then ended, and the related notes to the <br />consolidated financial statements. <br />In our opinion, the consolidated financial statements referred to above presents fairly, in all material <br />respects, the financial position of the Companies as of November 30, 2022, and the changes in its <br />operations and its cash flows for the year then ended in accordance with accounting principles <br />generally accepted in the United States of America. <br />Basis for Opinion <br />We conducted our audit in accordance with auditing standards generally accepted in the United States <br />of America. Our responsibilities under those standards are further described in the Auditor's <br />Responsibilities for the Audit of the Financial Statements section of our report. We are required to be <br />independent of the Companies and to meet our other ethical responsibilities in accordance with the <br />relevant ethical requirements relating to our audit. We believe that the audit evidence we have <br />obtained is sufficient and appropriate to provide a basis for our audit opinion. <br />Prior Period Consolidated Financial Statements <br />The consolidated financial statements as of November 30, 2021, were audited by Alerding CPA Group, <br />who merged with Blue & Co. LLC, as of December 1, 2022, and whose report dated February 7, 2022, <br />expressed an unmodified opinion on those statements. <br />Responsibilities of Management for the Consolidated Financial Statements <br />Management is responsible for the preparation and fair presentation of the consolidated financial <br />statements in accordance with accounting principles generally accepted in the United States of <br />America, and for the design, implementation, and maintenance of internal control relevant to the <br />