UNQUALIFIED OPINION

We have audited the consolidated financial statements of DITO CME Holdings Corp. and
Subsidiaries (the Group), which comprise the consolidated statements of financial position as at
December 31,2020 and 2019, and the consolidated statements of comprehensive income,
consolidated statements of changes in equity and consolidated statements of cash flows for each
three years in the period ended December 31, 2020, and notes to the consolidated financial
statements, including a summary of significant accounting policies.

In our opinion, the accompanying consolidated financial statements present fairly, in all
material respects, the consolidated financial position of the Group as of December 31, 2020 and
2019, and its consolidated financial performance and its consolidated cash flow for each of the
three years in the period ended December 31, 2020 in accordance with Philippine Financial
Reporting Standards (PFRS).

REPORTORIAL REQUIREMENTS

The reportorial requirements to be submitted to the regulatory agencies that are relevant
to the telecommunications industry are the “SEC From 17-A Annual report - Annual report
Pursuant to Section 17 of the Securities Regulation Code and Section 141 of the
Corporation Code of the Philippines” a report issued within one hundred five calendar days
from the end of the fiscal year, “SEC FORM 17-C Current Report” a report containing
disclosure to the public of every material fact or event that occurs, this would reasonable be
expected to affect investor’s decision in relation to those securities.

PRO-FORMA AUDITED FINANCIAL STATEMENTS

The following are the proforma audited financial statements which includes the
consolidated statements of financial position, consolidated statements of comprehensive income,
consolidated statements of changes in equity, and consolidated statement of cash flows.