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Stuart M. Rotman, C.P.A., P.A. <br /> 8551 West Sunrise Boulevard, Suite 100A Phone: (954)475.8020 <br /> Plantation, FL 33322 Fax: (954)475-8099 <br /> s to a rt@ rotmancpa.com <br /> Independent Accountants' Compilation Report <br /> To the Board of Directors <br /> SAGARIS CORP. <br /> 1847 NORTH UNIVERSITY DRIVE <br /> CORAL SPRINGS, FL 33071 <br /> I have compiled the accompanying balance sheet of SAGARIS CORP. (an S corporation) as of March <br /> 31, 2018 and the related statement of operations for the three months then ended. I have not audited or <br /> reviewed the accompanying financial statements and accordingly, do not express an opinion or provide <br /> any assurance about whether the financial statements are in accordance with accounting principles <br /> generally accepted in the United States of America. <br /> Management is responsible for the preparation and fair presentation of the financial statements in <br /> accordance with accounting principles generally accepted in the United States of America and for <br /> designing, implementing, and maintaining internal control relevant to the preparation and fair <br /> presentation of the financial statements. <br /> My responsibility is to conduct the compilation in accordance with the Statements of Standards for <br /> Accounting and Review Services issued by the American Institute of Certified Public Accountants. The <br /> objective of a compilation is to assist management in presenting financial information in the form of <br /> financial statements without undertaking to obtain or provide any assurance that there are no material <br /> modifications that should be made to the financial statements. <br /> Management has elected to omit substantially all of the disclosures and the statements of cash flows <br /> required by accounting principles generally accepted in the United States of America. If the omitted <br /> disclosures and statements of cash flows were included in the financial statements, they might influence <br /> the user's conclusions about the Company's financial position, results of operations, and cash flows. <br /> Accordingly, these financial statements are not designed for those who arc not informed about such <br /> matters. <br /> The Company, with the consent of its shareholders, has elected under the internal Revenue Code to be <br /> an S corporation. In lieu of corporation income taxes, the shareholders of an S corporation are taxed on <br /> their proportionate share of the Company's taxable income. Therefore, no provision or liability for <br /> Federal income taxes has been included in these financial statements. <br /> Stuart M. Rotman, CPA,PA <br /> Certified Public Accountant <br /> June 26,2018 <br />