Item 9.01 Financial Statements and Exhibits.

(a) Financial Statements of Businesses Acquired.

The audited consolidated financial statements of Legacy Expro as of December 31, 2018, for the period from January 1, 2018 through January 31, 2018 (Predecessor) and for the period from February 1, 2018 through December 31, 2018 (Successor) and the Report of Independent Auditors issued by Ernst & Young LLP are filed as Exhibit 99.1 hereto and are incorporated herein by reference.

The audited consolidated financial statements of Legacy Expro as of and for the year ended December 31, 2019 and the Report of Independent Registered Public Accounting Firm issued by Ernst & Young LLP are filed as Exhibit 99.2 hereto and are incorporated herein by reference.

The audited consolidated financial statements of Legacy Expro as of and for the year ended December 31, 2020 and the Report of Independent Registered Public Accounting Firm issued by Deloitte & Touche LLP are filed as Exhibit 99.3 hereto and are incorporated herein by reference.

The unaudited condensed consolidated interim financial statements of Legacy Expro as of June 30, 2021 and for the six months ended June 30, 2021 and 2020 as well as the unaudited condensed consolidated interim financial statements of Legacy Expro as of September 30, 2021 and for the nine months ended September 30, 2021 and 2020, are filed herewith and attached hereto as Exhibit 99.4 and Exhibit 99.5, respectively, and are incorporated herein by reference.

(b) Pro Forma Financial Information.

The unaudited pro forma condensed combined financial statements as of September 30, 2021, for the nine months ended September 30, 2021 and for the year ended December 31, 2020, are filed herewith and attached hereto as Exhibit 99.6, and are incorporated herein by reference.


--------------------------------------------------------------------------------


(c) Exhibits.



Exhibit No.                Description

   23.1         Consent of Deloitte & Touche LLP,
              independent registered public
              accounting firm for Legacy Expro.
   23.2         Consent of Ernst & Young LLP,
              independent registered public
              accounting firm for Legacy Expro.
   23.3         Consent of Ernst & Young LLP,
              independent auditors for Legacy
              Expro.
   99.1         Audited consolidated financial
              statements of Legacy Expro as of
              December 31, 2018, for the period
              from January 1, 2018 through January
              31, 2018 (Predecessor) and for the
              period from February 1, 2018 through
              December 31, 2018 (Successor)
              (incorporated by reference from the
              Company's proxy statement/prospectus,
              dated August 5, 2021, filed by the
              Company with the SEC on August 6,
              2021).
   99.2         Audited consolidated financial
              statements of Legacy Expro as of and
              for the year ended December 31, 2019
              (incorporated by reference from the
              Company's proxy statement/prospectus,
              dated August 5, 2021, filed by the
              Company with the SEC on August 6,
              2021).
   99.3         Audited consolidated financial
              statements of Legacy Expro as of and
              for the year ended December 31, 2020
              (incorporated by reference from the
              Company's proxy statement/prospectus,
              dated August 5, 2021, filed by the
              Company with the SEC on August 6,
              2021).
   99.4         Unaudited condensed consolidated
              interim financial statements of
              Legacy Expro as of June 30, 2021 and
              for the six months ended June 30,
              2021 and 2020.
   99.5         Unaudited condensed consolidated
              interim financial statements of
              Legacy Expro as of September 30, 2021
              and for the nine months ended
              September 30, 2021 and 2020.
   99.6         Unaudited pro forma condensed
              combined financial statements as of
              September 30, 2021, for the nine
              months ended September 30, 2021 and
              for the year ended December 31,
              2020.
    104       Cover Page Interactive File (the
              cover page tags are embedded within
              the Inline XBRL document).

--------------------------------------------------------------------------------

© Edgar Online, source Glimpses