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UNI - PRESIDENT ENTERPRISES CORP . AND SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS ' REVIEW REPORT MARCH 31 , 2026 AND 2025 For the convenience of readers and for information purpose only , the auditors ' report and the accompanying financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China . In the event of any discrepancy between the English version and the original Chinese version or any differences in the interpretation of the two versions , the Chinese - language auditors ' report and financial statements shall prevail . ~ 1 ~