Report: Independent Audit Report on Corporate Books of Avícola Las Margaritas

On June 6, 2025, an independent auditor submitted a report to the 13th Civil Court of Guatemala following the review of corporate books of Avícola Las Margaritas, S.A. The audit examined the Shareholder Registry Book and the Minutes of Shareholders' Assemblies. The audit confirmed that LISA, S.A. holds 375 shares, but noted multiple unresolved judicial embargoes on these shares dating as far back as 2000. Additionally, the books were verified to be properly registered and maintained in accordance with national commercial and tax regulations.

The review of the shareholder meeting minutes revealed inconsistencies in the treatment of dividends. In particular, during the 2014 general assembly (Acta No. 19), no specifics were given about the payment of dividends owed to LISA, S.A., which led to that company expressing discontent due to lack of accounting information. The auditor underlined that while the assembly may approve dividends, the company's administration must determine and disclose the exact terms of payment based on liquidity. The books were found to be properly authorized and to contain records dating back to the company's founding in 1993.