ASKA & CO.
REPORT OF INDEPENDENT PUBLIC ACCOUNTING FIRM
To the Board of Directors of
Evatech CO., LTD.
We have audited the accompanying balance sheets of Evatech CO., LTD. (the "Company") as of August
31, 2009, and the related statements of operations and the stoc kh older's equity for the year then ended, all
expressed in yen. These financial statements are the responsibility of the Company's management. Our
responsibility is to express an opinion on these financial statements based on our audits.
We conducted our audits in accordance with auditing standards generally accepted in Japan. Those
standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit also includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and
significant estimates made by management, and evaluating the overall financial statement presentation. We
believe that our audits provide a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the
financial position of the Company as of August 31, 2009, and the related statements of operations and the
stockholder's equity for the year then ended in conformity with accounting principles generally accepted in
Emphasis of Matter
1. The accompanying financial statements have been prepared on the assumption that the Company will continue
as a going concern. As dis cussed in the Note to the financial statements, the Company has incurred net loss
of 1,251,435 yen thousand from operations and has a net capital deficiency of 1,185,800 yen thousand which
raise substantial doubt about its ability to continue as a going concern. The financial statements do not include
any adjustments that might result from the outcome of this uncertainty