FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA FRONTERA GROUP INC. June 30, 2017 Index to the Financial Statements Contents Report of Independent Registered Public Accounting Firm Report of Independent Registered Public Accounting Firm Balance Sheets at June 30, 2017 and June 30, 2016 Statement of Operations for the Years Ended June 30, 2017 and 2016 Statement of Stockholder Equity for the Years Ended June 30, 2017 and 2016 Statement of Cash Flows for the Year Ended June 30, 2017 and 2016 Notes to the Condensed Financial Statements REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM The Board of Directors and Stockholders of Frontera Group Inc. We have audited the accompanying balance sheet of Frontera Group Inc. (the “Company”) as of June 30, 2017, and the related statement of operations, change in stockholders’ (deficit), and cash flows for the year ended June 30, 2017.