FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA FRONTERA GROUP INC. June 30, 2020 Index to the Financial Statements Report of Independent Registered Public Accounting Firm To the Board of Directors and Stockholders of Frontera Group Inc. Opinion on the Financial Statements We have audited the accompanying statement of balance sheet of Frontera Group, Inc. (the "Company") as of June 30, 2020 and 2019, the related statements of operations, statements of stockholders' equity, and cash flows, for the years then ended, and the related notes (collectively referred to as the "financial statements").