Item 9.01 Financial Statements and Exhibits. (a) Financial Statements of Businesses Acquired. The audited Balance Sheet as ofApril 12, 2018 and the related Statements of Income, Changes in Equity and Cash Flows ofMCM Custom Vehicles, LLC , the predecessor of SCA, for the period fromJanuary 1, 2018 toApril 12, 2018 are filed as Exhibit 99.1 to this amendment. The audited Consolidated Balance Sheets of as ofDecember 31, 2018 and 2019 and the related Consolidated Statements of Operations, Stockholder's Equity and Cash Flows for the year endedDecember 31, 2019 and the period fromApril 13, 2018 toDecember 31, 2018 are filed as Exhibit 99.2 to this amendment. (b) Pro Forma Financial Information. The unaudited Pro Forma Combined Condensed Statement of Income and explanatory notes related to the acquisition of SCA for the year endedJanuary 3, 2020 are filed as Exhibit 99.3 to this amendment. The unaudited pro forma financial information is provided for informational purposes only and is not necessarily indicative of what the actual results of operations would have been had the transactions taken place on the assumed date; nor is it indicative of the future consolidated results of operations or financial position of the combined companies. (d) Exhibits The following exhibits are furnished herewith: Exhibit Number Description 23.1 Consent ofBorland Benefield, P.C. datedMay 26, 2020 . Consent of Mayer Hoffman McCann CPAs, the New York Practice of Mayer 23.2Hoffman McCann P.C. datedMay 26, 2020 . Balance Sheet as ofApril 12, 2018 and the related Statements of Income, Changes in Equity and Cash Flows ofMCM Custom Vehicles, LLC 99.1 for the period fromJanuary 1, 2018 toApril 12, 2018 . Consolidated Balance Sheets ofSCA Performance, Inc. as ofDecember 31, 2019 and 2018 and the related Consolidated Statements of Operations, Stockholder's Equity and Cash Flows for the year endedDecember 31 , 99.2 2019 and the period fromApril 13, 2018 toDecember 31, 2018 . Unaudited Pro Forma Combined Condensed Statement of Income and 99.3 explanatory notes for the year endedJanuary 3, 2020 .
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