COMPILATION REPORT

To the Management
San Roque Drug Corp.
Gumaca, Quezon

We have compiled the accompanying financial statements of San Roque Drug Corp. based on information
you have provided. These financial statements comprise the statement of financial position of San Roque
Drug Corp. as at December 31, 2017, the statement of comprehensive income, statement of changes in
equity and statement of cash flows for the year then ended, and a summary of significant accounting
policies and other explanatory information.

We have performed this compilation engagement in accordance with Philippine Standard on Related
Services 4410 (Revised), Compilation Engagements. Also, the compilation performed is done without
audit.

We have applied our expertise in accounting and financial reporting to assist you in the preparation and
presentation of these financial statements in accordance with PFRS for SMEs. We have complied with
relevant ethical requirements, including principles of integrity, objectivity, professional competence and
due care.

These financial statements and the accuracy and completeness of the information used to compile them
are your responsibility.

Since a compilation engagement is not an assurance engagement, we are not required to verify the
accuracy or completeness of the information you provided to us to compile these financial statements.
Accordingly, we do not express an audit opinion or a review conclusion on whether these financial
statements are prepared in accordance with PFRS for SMEs.

ROBERTO V. JACELA
PRC/BOA No: 4995 valid from 09/18/17 to 05/0 3/2020
BIR No: 09-005961-09-2017 valid from 11/17/17 to 11/17/2020
CDA CEA No.: CEA0374 valid from 11/17/ 2016 to 11/17/2019
PTR No: 8133925 valid from 01/12/ 2018 to 12/31,2018
Gumaca, Quezon

Lucena City, Philippines

4/25/2018
C-23-2018 -K