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•• ® (Perez c Company financial-Auditors, LLC CERTIFIED PUBLIC ACCOUNTANTS ® INDEPENDENT AUDITORS' REPORT Board of Directors of • SFM Group ® Hialeah,Florida ® We have audited the accompanying consolidated combined financial statements of SFM Services, Inc. and • subsidiaries, SFM Security Services, Inc., and Gaming Facilities Services, LLC, (the "SFM Group"), (Florida Corporations), which comprise the consolidated combined balance sheet as of December 31, 2016, and the ® related consolidated combined statements of income,retained earnings,and cash flows for the year then ended, and the related notes to the financial statements. ® Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of the combined 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 combined financial statements that are free from material misstatement,whether due to fraud or error. • Auditor's Responsibility Our responsibility is to express an opinion on these combined 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 combined financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the ® combined financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the combined 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 combined 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 combined financial statements. 40 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the consolidated combined financial statements referred to above present fairly,in all material ® respects, the financial position of SFM Services, Inc. and subsidiaries and SFM Security Services, Inc. as of ® December 31, 2016, and the results of their operations and their cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. The additional information in Schedule 1, 2, 3, 4 and 5 are presented for purposes of additional analysis of the • consolidated financial statements. We have issued reports dated April 26, 2017, in connection with these • schedules which should be read. ® ✓e4F�27 ,r�ncvrz�icr�Jrut�r� S ® April 26,2017 • 2600 DOUGLAS ROAD, PH-8 • CORAL GA3LS, FLORIDA 33134 ® TEL: (305) 559-3000 • FAX: (786) 655-9920 © r 40