For what periods are Dryject's audited financial statements provided?

MENTS OF FRANCHISOR**

ROGER K. STEIN, CPA LLC

CERTIFIED PUBLIC ACCOUNTANT 2300 STATE ROUTE 66, SUITE 202 NEPTUNE, NEW JERSEY 07753

Phone: 732-869-1170 Fax: 732-869-1130 www.rogersteincpa.com

MEMBER: NEW JERSEY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS LICENSED NEW JERSEY & NEW YORK

INDEPENDENT AUDITOR'S REPORT

TO: DRYJECT MANAGEMENT, LLC HATBORO, PENNSYLVANIA

Opinion

I have audited the accompanying financial statements of DryJect Management, LLC (a single member LLC), which comprise the balance sheets as of December 31, 2024 and 2023, and the related statements of income and member's capital, and cash flows for the years then ended, and the related notes to the financial statements.

In my opinion, the financial statements referred to above present fairly, in all material respects, the financial position of DryJect Management, LLC as of December 31, 2024 and 2023, and the results of its operations and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion

I conducted my audit in accordance with auditing standards generally accepted in the United States of America. My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am required to be independent of DryJect Management, LLC and to meet my other ethical responsibilities in accordance with the relevant ethical requirements relating to my audit. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion.

Responsibilities of Management for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about DryJect Management, LLC's ability to continue as a going concern within one year after the date that the financial statements are available to be issued.

Source: Item 21 — FINANCIAL STATEMENTS (FDD page 49)