Independent Auditor's Report To the Stockholders and Board of Directors of David Company:

Good morning,

We have audited the accompanying balance sheet of David Company as of December 31, Year 2021, and the related statement of income, retained earnings, list of payrolls and employees and cash flow for the year then ended. These financial statements are the responsibility of the Audit's management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit 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 financial statements are free of material misstatement. An audit includes recording, on a daily basis, collecting evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principals used and significant estimates made by management, as well as evaluating the overall work flow and procedures within the company. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of David Company as of December 31, Year 2021, and the results of its operations and its cash flows for the year then ended in conformity with accounting principals generally accepted in the United States of America. Otherwise, we couldn't reach files of receipt since it was located in a restricted zone.

Michel M. Audit firm 27/10/2021