FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA FRONTERA GROUP INC. June 30, 2018 Index to the Financial Statements Contents Report of Independent Registered Public Accounting Firm 12 Balance Sheets at June 30, 2018 and June 30, 2017 13 Statement of Operations for the Years Ended June 30, 2018 and 2017 14 Statement of Changes in Stockholders (Deficit) for the Years Ended June 30, 2018 and 2017 15 Statement of Cash Flows for the Year Ended June 30, 2018 and 2017 16 Notes to the Condensed Financial Statements 17 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 balance sheets of Frontera Group Inc. (the “Company”) as of June 30 2018 and 2017, and the related statements of operations, changes in stockholders’ deficit, and cash flows for each of the years in the two-year period ended June 30 2018, and the related notes (collectively referred to as the financial statements).