Exhibit D – 2021 Audited Financial Statement (Uploaded on April 28, 2022 | 11:01AM)

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HEADQUARTERS - CEBU OFFICE

9th Floor Oakridge IT Center 3
Oakridge Business Park
A.S. Fortuna St., Banilad
Mandaue City, Cebu Philippines 6014

+63 32 2342256
+63 32 2342285
+63 32 2665759

info@vivant.com.ph

MAKATI OFFICE

3rd Floor La Paz Centre Bldg.
Salcedo corner V.A. Ruﬁno Sts.
Legaspi Village, Makati City
Metro Manila, Philippines 1229