Powerstorm : Annual Report-Amended Financial Statements FYE December 31, 2021 and 2020

Kauffman|Kim, LLP

Certified Public Accountants & Advisors

9256 BENDIX ROAD, SUITE 102 COLUMBIA, MARYLAND 21045

Hak Kim

TELEPHONE (443) 478-3747

FACSIMILE (443)478-3749

EMAIL jkim@kauffmankimcpa.com

INDEPENDENT ACCOUNTANT'S COMPILED PROSPECTIVE

AMENDED FINANCIAL STATEMENTS

I have performed compilation engagements in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. Management is responsible for the accompanying financial statements of Powerstorm Holdings Inc., which comprise the Amended Balance Sheets as of December 31, 2020 & December 31, 2021 and Amended Statement of Income, Amended Statement of Cash Flows and Amended Statement of Retained Earnings for the years then ended in accordance with accounting principles generally accepted in the United States of America.

I did not audit or review the financial statements nor was I required to perform any procedures to verify the accuracy or completeness of the information provided by the management. I do not express an opinion, a conclusion, nor provide any assurance on these financial statements.

NOTICE TO READER

The accompanying Annual Financial Statements as of December 31, 2020 & December 31, 2021, are being re-filed with the following changes added on Note 4- Subsequent Events:

-to record the Goodwill related to the acquisitions of the 2 subsidiaries done in 2021, as follows: Northern Lights Impact: $28,488.47 and Infinity Supply BV: $1,381,154.11.

Best regards,

Hak Kim

08/23/2022

Partner, Kauffman|Kim, LLP

CPA License States: MD, VA

CPA License #: 43785, 48414

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Powerstorm Holdings Inc

Amended Statement of Retained Earnings

(Statement of Changes in Stockholder's Equity)

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