JOSEFA DE LA CRUZ

0210 Dimapakali Road, Ututan Village

Mabantut, Cavite City
Tel No. 954-7465 BOA/PRC Registration No. 9657, January 18, 2016, valid until December 31, 2019

The Board of Directors

First Client Company
Do it well St., Muntinlupa City

I have audited the financial statements of First Client Company as of and for the year ended December 31,
2016, on which I have rendered the attached report dated March 7, 2017. The information shown in the
Reconciliation of Retained Earnings Available for Dividend Declaration, is presented for purposes of additional
analysis and is not a required part of the basic financial statements. Such information has been subjected to
the auditing procedures applied in the audit of the basic financial statements. In my opinion, the computation
and information attached are in accordance with SEC Memorandum No. 11, Series of 2008.

JOSEFA DE LA CRUZ
Certificate No. 35694
Tax Identification No. 021-038-751
PRC ID valid until Aprl 19, , 2022
BIR Accreditation No. 07-003584-012-2016,
November 21, 2016, Valid until November 20, 20190
SEC Accreditation No. 7894-AR-1, October 27, 2016
Valid until September 25, 2019
PTR No. 023564, January 31, 2017, City of Antipolo

March 7, 2017