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omweup <br />Independent Member Crowe Global <br />Board ofDirectors and Shareholder <br />HRPConstruction Inc. <br />South Bend, Indiana <br />We have audited the balance sheet of HRP ConstructionInc. as ofDecember 31.2024.and the related <br />notes hothe financial etob*mmrd. <br />|nour opinion, the0000nnpanyingfinnnoio|statementprenmnhafmidy.inaUmobaho|roopents.the financial <br />position ofHRP Construction Inc. as ofDecember 31. 2024. in accordance with accounting principles <br />generally accepted inthe United States ufAmerica. <br />Basis for Opinion <br />VVeconducted our audit inaccordance with auditing standards generally accepted inthe United States of <br />America (GAAS). Our responsibilities under those standards are further described in the Auditor's <br />Responsibilities for the Audit ofthe Financial Statement section of our report. We are required to be <br />independent of HRP Construction Inc. and to meet our other ethical responsibilities, in accordance with the <br />relevant ethical requirements relating boour audit. VVebelieve that the audit evidence vvehave obtained io <br />sufficient and appropriate toprovide obasis for our audit opinion. <br />Responsibilities of Management for the Financial Statement <br />Management is responsible for the preparation and fair presentation of this financial statement in <br />accordance with accounting principles generally accepted in the United States ofAmerica; and for the <br />deoign, irnp!ementeUon, and maintenance of internal control ndmvord to the preparation and fair <br />presentation of the financial ototonnont that in free from material nniaobabarnwnt, whether due to fraud or <br />error. <br />Auditor's Responsibilities for the Audit of the Financial Statement <br />Our objectives are to obtain reasonable assurance about whether the financial statement asowhole is free <br />from material misstatement, whether due tofraud orerror, and toissue onauditor's report that includes our <br />opinion. Reasonable assurance ieohigh leve|ofmaeunanoebutisnntoboo|utooanuranoeandthereforeia <br />not m guarantee that an audit conducted in aunondonna with CSA\S will always detect e nnohario| <br />misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher <br />than for one naau|Ung from arror, as fraud may involve mnUuoion, forgmry, intentional omiomionm, <br />misrepresentations, or the override of internal control. Misstatements are considered material if there is a <br />substantial likelihood that, individually or in the nggna0ete. they would influence the judgment made by o <br />reasonable user based onthe financial statement. <br />1. <br />