Gerardo J.

Orosco
CERTIFIED PUBLIC ACCOUNTANT
Unit H 3/F Maryville Square, McArthur Highway, Saluysoy, Meycauayan City, Bulacan
Telefax No. (044)769-6267

REPORT OF INDEPENDENT AUDITOR

The Board of Directors and Stockholders of

FOOT ZONE JUPITER WELLNESS CENTER INC.
3/F Sunshine Place, 56 Jupiter St., Bel-Air, Makati City

Report on the Audit of the Financial Statements

Opinion
I have audited the financial statements of FOOT ZONE JUPITER WELLNESS CENTER
INC. which comprise the statements of financial position as at December 31, 2017 and 2016,
and the statements of comprehensive income, statements of changes in equity and statements
of cash flows for the years then ended, and notes to the financial statements, including a
summary of significant accounting policies.
As part of an audit in accordance with PSAs, I exercise professional judgment and maintain
professional skepticism throughout the audit. I also:

 Identify and assess the risks of material misstatement of the financial statements,
whether due to fraud or error, design and perform audit procedures responsive to
those risks, and obtain audit evidence that is sufficient and appropriate to provide a
basis for my opinion. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal control.

 Obtain an understanding of internal control relevant to the audit 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 Corporation’s internal control.

 Evaluate the appropriateness of accounting policies used and the reasonableness of

accounting estimates and related disclosures made by management.

 Conclude on the appropriateness of management’s use of the going concern basis of

accounting and, based on the audit evidence obtained, whether a material uncertainty
exists related to events or conditions that may cast significant doubt on the
Corporation’s ability to continue as a going concern. If I conclude that a material
uncertainty exists, I am required to draw attention in my auditor’s report to the related
disclosures in the financial statements or, if such disclosures are inadequate, to
modify my opinion. My conclusions are based on the audit evidence obtained up to
the date of my auditor’s report. However, future events or conditions may cause the
Corporation to cease to continue as a going concern.

 Evaluate the overall presentation, structure and content of the financial statements,
including the disclosures, and whatever the financial statements represent the
underlying transactions and events in a manner that achieves fair presentation.
Identify
and assess the risks of material misstatement of the finance
I communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and significant audit findings, including any significant
deficiencies in internal control that I identify during my audit.

Report on the Supplementary Information Required Under Revenue Regulations 15-

2010

My audits were conducted for the purpose of forming an opinion on the basic financial
statements taken as a whole. The supplementary information on taxes, duties and license fees
in Note 15 to the financial statements is presented for purposes of filing with the Bureau of
Internal Revenue and is not a required part of the basic financial statements. Such
information is the responsibility of management. The information has been subjected to the
auditing procedures applied in my audit of the basic financial statements. In my opinion, the
information is fairly stated in all material respects in relation to the basic financial statements
taken as whole.

GERARDO J. OROSCO
CPA Certificate No. : 72776
TIN: 139-088-941
BIR Accreditation No. : 05-000592-1-2016
Issued May 17, 2016; Valid until May 17, 2019
BOA No. : 0780
Issued : September 17, 2015
Valid until December 31, 2018
PTR NO. : 6075551
January 03, 2018
Meycauayan City, Bulacan

March 23, 2018

Gerardo J. Orosco
CERTIFIED PUBLIC ACCOUNTANT
Unit H 3/F Maryville Square, McArthur Highway, Saluysoy, Meycauayan City, Bulacan
Telefax No. (044)769-6267

Supplemental Statement of
Independent Auditor
The Board of Directors and Stockholders of
FOOT ZONE JUPITER WELLNESS CENTER INC.
3/F Sunshine Place, 56 Jupiter St., Bel-Air, Makati City

I have audited the financial statements of FOOT ZONE JUPITER WELLNESS CENTER
INC. for the year ended December 31, 2017, on which I have rendered the attached report
dated March 23, 2018.

In compliance with the Securities Regulation Code Rule 68, I am stating that the Company
has 5 stockholders owning 100 or more shares each of the Company’s capital stock as of
December 31, 2017, as disclosed in Notes to the financial statements.

GERARDO J. OROSCO
CPA Certificate No. : 72776
TIN: 139-088-941
BIR Accreditation No. : 05-000592-1-2016
Issued May 17, 2016; Valid until May 17, 2019
BOA No. : 0780
Issued : September 17, 2015
Valid until December 31, 2018
PTR NO. : 6075551
January 03, 2018
Meycauayan City, Bulacan

March 23, 2018

Gerardo J. Orosco
CERTIFIED PUBLIC ACCOUNTANT
Unit H 3/F Maryville Square, McArthur Highway, Saluysoy, Meycauayan City, Bulacan
Telefax No. (044)769-6267
Report of Independent
Certified Public Accountant
to Accompany Income Tax Return

The Board of Directors and Stockholders of

FOOT ZONE JUPITER WELLNESS CENTER INC.
3/F Sunshine Place, 56 Jupiter St., Bel-Air, Makati City

I have audited the financial statements of FOOT ZONE JUPITER WELLNESS

CENTER INC. for the year ended December 31, 2017, on which I have rendered the
attached report dated March 23, 2018.

In compliance with Revenue Regulations V-20, I am stating that I am not related by

consanguinity or affinity to the president, manager or principal stockholders of the
Company.

GERARDO J. OROSCO
CPA Certificate No. : 72776
TIN: 139-088-941
BIR Accreditation No. : 05-000592-1-2016
Issued May 17, 2016; Valid until May 17, 2019
BOA No. : 0780
Issued : September 17, 2015
Valid until December 31, 2018
PTR NO. : 6075551
January 03, 2018
Meycauayan City, Bulacan

March 23, 2018

 Gerardo J. Orosco
CERTIFIED PUBLIC ACCOUNTANT
Unit H 3/F Maryville Square, McArthur Highway, Saluysoy, Meycauayan City, Bulacan
Telefax No. (044)769-6267

TO THE SECURITIES AND EXCHANGE COMMISSION

In connection with my examination of the financial statements of FOOT ZONE JUPITER

WELLNESS CENTER INC. which are to be submitted to the commission, I hereby represent
the following:

1. That I am in the active practice of the accounting profession and duly registered with the
Board of Accountancy (BOA);

2. That said financial statements are presented in conformity with generally accepted
accounting principles in all cases where I shall express an unqualified opinion; except
that in case of any departure from such principles, I shall indicate the nature of the
departure, the effects thereof, and the reasons why compliance with the principles would
result in a misleading statement, if such is a fact;

3. That I shall fully meet the requirements of independence as provided under the code of
Professional Ethics for CPAs;

4. That in the conduct of the audit, I shall comply with the generally accepted
auditing standards promulgated by the Board of Accountancy; in case of any departure
from such standards or any limitation in the scope of my examination, I shall indicate the
nature of the departure and the extent of the limitation, the reasons therefore and
the effects thereof on the expression of my opinion or which may necessitate the negation
of the expression of an opinion; and

5. That I shall comply with the applicable rules and regulations of the Securities and
Exchange Commission in the preparation and submission of the financial statements.

6. That relative to the expression of my opinion on the said financial statements, I shall not
commit any act discreditable to the profession as provided for in the Section 23 of the
Code of Professional Ethics for CPAs.

As a CPA engaged in public practice, I make these representations in my individual capacity.

GERARDO J. OROSCO
CPA Certificate No. : 72776
TIN: 139-088-941
BIR Accreditation No. : 05-000592-1-2016
Issued May 17, 2016; Valid until May 17, 2019
BOA No. : 0780
Issued : September 17, 2015
Valid until December 31, 2018
PTR NO. : 6075551
January 03, 2018
Meycauayan City, Bulacan
March 23, 2018

FOOT ZONE JUPITER WELLNESS CENTER INC.

3/F Sunshine Place, 56 Jupiter St., Bel-Air, Makati City

STATEMENT OF MANAGEMENT’S RESPONSIBILITY

FOR FINANCIAL STATEMENTS

The management of FOOT ZONE JUPITER WELLNESS CENTER INC. is responsible for
the preparation and fair presentation of the financial statements including the schedules
attached therein, for the years ended December 31, 2017 and 2016, in accordance with the
prescribed financial reporting framework indicated therein, and for such internal control as
management determines is necessary to enable the preparation of financial statements that are
free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is responsible for assessing the

Company’s ability to continue as a going concern, disclosing, as applicable matters related to
going concern and using the going concern basis of accounting unless management either
intends to liquidate the Company or to cease operations, or has no realistic alternative but to
do so.

The Board of Directors is responsible for overseeing the Company’s financial reporting
process.

The Board of Directors reviews and approves the financial statements including the schedules
attached therein, and submits the same to the stockholders or members.

GERARDO J. OROSCO, CPA, the independent auditor appointed by the stockholders, has
audited the financial statements of the company in accordance with Philippine Standards on
Auditing, and in its report to the stockholders or members, has expressed its opinion on the
fairness of presentation upon completion of such audit.

Benito B. Ching
President/ Chairman

Michael Cherubim D. Tapuro

Treasurer

Jennifer C. Tapuro
Corporate Secretary

Signed this 23rd day of March, 2018.

 FOOT ZONE JUPITER WELLNESS CENTER INC.
3/F Sunshine Place, 56 Jupiter St., Bel-Air, Makati City

STATEMENT OF MANAGEMENT’S RESPONSIBILITY

FOR ANNUAL INCOME TAX RETURN

The management of FOOT ZONE JUPITER WELLNESS CENTER INC. is

responsible for all information and representations contained in the Annual Income Tax
Return for the years ended December 31, 2017 and 2016. Management is likewise
responsible for all information and representations contained in the financial statements
accompanying the Annual Income Tax Return covering the same reporting period.
Furthermore, the Management is responsible for all information and representations
contained in all the other tax returns filed for the reporting period, including, but not limited,
to the value-added tax and/ or percentage tax returns, withholding tax returns, documentary
stamp tax returns and any all other tax returns.

In this regard, the management affirms that the attached audited financial statements
for the years ended December 31, 2017 and 2016 and the accompanying Annual Income Tax
Return are in accordance with the books and records of FOOT ZONE JUPITER
WELLNESS CENTER INC., complete and correct in all material respects. Management
likewise affirms that:

(a) The Annual Income Tax Return has been prepared in accordance with the
provisions of the National Internal Revenue Code, as amended and pertinent tax regulations
and other issuances of the Department of Finance and the Bureau of Internal Revenue;

(b) Any disparity of figures in the submitted reports arising from the preparation of
financial statements pursuant to financial accounting standards and the preparation of the
income tax return pursuant to tax accounting rules has been reported as reconciling items and
maintained in the company’s books and records in accordance with the requirements of
Revenue Regulations No. 8- 2007 and other relevant issuances;

(c) FOOT ZONE JUPITER WELLNESS CENTER INC. has filed all applicable
tax returns, reports and statements required to be filed under Philippine tax laws for the
reporting period, and all tax and other impositions shown to be due and payable have been
paid for the reporting period, except those contested in good faith.

Benito B. Ching
President/ Chairman
March 23, 2018