Exhibit 99.15

Entity 28

ULI INTERNATIONAL CO., LTD.

Financial Statements and

Independent Auditor’s Report for the

Years Ended December 31, 2021 and 2020

ULI INTERNATIONAL CO., LTD.

Contents

Crowe (TW) CPAs 10F., No.369, Fusing N. Rd., Songshan Dist., Taipei City 105001, Taiwan Tel  +886 2 87705181 Fax  +886 2 87705191 www.crowe.tw

INDEPENDENT AUDITOR’S REPORT

To the Board of Directors and Shareholders of

ULI INTERNATIONAL CO., LTD.

Opinion

We have audited the accompanying financial statements of ULI INTERNATIONAL CO., LTD. (“Company”), which comprise the balance sheets as of December 31, 2021, and the statements of comprehensive income, statements of changes in equity and statements of cash flows for the year ended December 31, 2021, and the notes to the financial statements (including summary of significant accounting policies).

In our opinion, the above financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2021, and its financial performance and its cash flows for the year ended December 31, 2021, in accordance with the Business Entity Accounting Act, Regulation on Business Entity Accounting Handling, and Enterprise Accounting Standards.

Basis for Opinion

We conducted our audits in accordance with the Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountants and the auditing standards generally accepted in the Republic of China. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company in accordance with The Norm of Professional Ethics for Certified Public Accountant of the Republic of China, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Other Matter

The financial statements of ULI INTERNATIONAL CO., LTD. for the year ended December 31, 2020, were audited by another auditor who expressed an unqualified opinion on April 15, 2021.

Responsibilities of Management and Those Charged with Governance for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial statements in accordance with the Business Entity Accounting Act, Regulation on Business Entity Accounting Handling, and Enterprise Accounting Standards, and for such internal control determined necessary by Management to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, Management is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless Management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

Those charged with governance (including supervisor) of the Company are responsible for overseeing the Company’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the auditing standards generally accepted in the Republic of China will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with the auditing standards generally accepted in the Republic of China, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

The engagement partner on the audit resulting in this independent auditor’s report is Chen, Chao Hui.

Notice to Readers

The accompanying financial statements are intended only to present the financial position, results of operations and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to audit such financial statements are those generally accepted and applied in the Republic of China.

For the convenience of readers, the auditor’s report and the accompanying financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language auditor’s report and financial statements shall prevail.

ULI INTERNATIONAL CO., LTD.

Balance Sheets

December 31, 2021 and 2020

Units: TWD

(The attached notes form an integral part of these financial statements)

ULI INTERNATIONAL CO., LTD.

Statements of Comprehensive Income

For the years ended December 31, 2021 and 2020

Units: TWD

(The attached notes form an integral part of these financial statements)

ULI INTERNATIONAL CO., LTD.

Statements of Changes in Equity

For the years ended December 31, 2021 and 2020

Units: TWD

(The attached notes form an integral part of these financial statements)

ULI INTERNATIONAL CO., LTD.

Statements of Cash Flows

For the years ended December 31, 2021 and 2020

Units: TWD

(The attached notes form an integral part of these financial statements)

ULI INTERNATIONAL CO., LTD.

Notes to the Financial Statements

For the years ended December 31, 2021 and 2020

(Unless otherwise indicated, all dollar amounts are expressed in of TWD)

ULI INTERNATIONAL CO., LTD. ( the “Company”) (Registered name: UNIQUE LOGISTICS INTERNATIONAL CO., LTD.) was founded and registered with approval on October 14, 2002 in accordance with the Company Act and the other applicable laws and regulations. The Company mainly engages in air cargo agent and ocean freight agent transportation businesses. The main operating office of the Company is located at Renai Road, Taipei.

The Company’s functional currency and the expression of its financial statements are both in TWD.

These financial statements were approved and announced by the board of directors on April 15, 2022.

The major accounting policies adopted when preparing these financial statements are described as following (Unless otherwise noted, the following policies are applicable throughout the reporting periods).

The financial statements have been prepared in accordance with Business Entity Accounting Act, Regulation on Business Entity Accounting Handling, and Enterprise Accounting Standards.

The initial measurements of assets and liabilities are based on historical cost. The subsequent measurements are generally based on historical cost, while often combined with other measurement basis, such as lower of cost or net realizable value, realizable (liquidation) value, fair value, etc.

For monetary transactions in currencies other than the Company’s functional currency (foreign currencies), they are initially recorded using the exchange rates as on the transaction date. By the end of each reporting period, the foreign-currency items are re-measured using the exchange rates by the end of period, and the exchange differences thus generated are recorded as gain or loss in the current period; For non-monetary foreign-currency items measured using fair value, they’are re-measured using the exchange rates on the date when their fair value are determined, and the exchange differences thus generated are recorded as gain or loss in the current period (or recorded as other comprehensive income or loss for the items whose changes in fair value are recorded as other comprehensive income or loss). For non-monetary foreign-currency items measured at historical costs, they are not re-measured by the end of the period.

For foreign operations measured under equity method, their assets and liabilities are translated into TWD using the exchange rates by the end of each reporting period ; Revenue/Gains and Expense/Loss items are translated using the average exchange rates in the period occurred, the generated exchange differences are recorded in other comprehensive income or loss and accumulated in the item Exchange differences on translation of foreign financial statements under other equity.

The Company classifies all assets that do not meet the above criteria as non-current assets.

The Company classifies all liabilities that do not meet the above criteria as non-current liabilities.

Cash includes cash on hand and bank savings; Cash equivalents are highly liquid short-term certificate of deposits or investments that are convertible into fixed amount of cash at any time with trivial risk of fluctuation in value.

Recognition and derecognition of all regular transactions in financial instruments are handled using trade date accounting. Financial instruments at fair value are measured using the market prices if they have a quoted price in an active market. If they do not have a market price for reference, evaluation methods are used to estimate their fair value. The estimations and assumptions used reflect the estimations and assumptions that market participants would use when pricing the financial instrument. The related discount rates are the same as the rates of return on those financial instruments with identical terms and features in substance.

Receivables are initially recorded at their present value (computed using the imputed interest rates) and subsequently measured at their amortized costs under the effective interest method. But for receivables within one-year period, with insignificant discrepancies between their present and maturity value, and relating to frequent transactions, they are not measured at their present value.

Preliminary impairment assessment is performed for each individually significant receivable. When there exists objective evidence showing that some material receivables are impaired, then further assessment is performed to derive the impairment amount for each of those material receivables; As for the rest of material receivables (where there does not exist objective evidence showing that they are impaired) and individually insignificant receivables, they are grouped based on the similarity of their credit risks, and impairment assessment is performed on each group respectively.

The company only derecognise financial assets when one of the following conditions is met:

Financial instruments issued by the Company are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument.

An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Company are recognized at the proceeds received, net of direct issue costs.

The Company derecognizes a financial liability when, and only when the obligation is discharged or cancelled or expires. The difference between the carrying amount of a financial liability derecognized and the consideration paid (or payable), including any liabilities assumed, is recognized in profit or loss.

Financial liabilities at amortized cost

Financial liabilities that are not measured at fair value are measured at amortized cost using the effective interest method. If the effect of discounting is not material, original transaction amount is used instead. Financial liabilities at amortized cost comprise short-term borrowings, short-term notes and bills payable, notes payable, accounts payable and other payables.

Property, plant and equipment are measured at their costs, less their accumulated depreciation and accumulated impairment losses. The above costs include cash paid when purchasing or installing the assets, the fair value of cash equivalents or other assets exchanged, and the estimated costs of dissembling and removing the assets when they are retired. When a material component (or a group of components) within a particular property, plant and equipment item has different economic useful life from the other components, then the major component is regarded as an individual property, plant and equipment item.

Depreciation is recorded using straight-line method and based on the following economic useful lives: 5 years for Transportation equipment, 5~8 years for office equipment and 5 years for other equipment. The bases adopted by the assets held under financial lease are the same as those owned by the Company, and their depreciation are recorded based on their expected economic useful lives; if the lease terms are shorter than the economic useful lives of the assets, then depreciation is recorded based on the lease terms. The expected economic useful lives, residual value, and depreciation method are reviewed when the future economic benefits of the assets are expected to change significantly. Any effects from changes in estimates are treated as changes in accounting estimates.

When a material component of the property, plant and equipment is replaced, if the future economic benefits from the component are highly likely to flow to the Company, then the replacement cost is recorded as book value for the item, and the book value of the replaced component is written off.

The disposal gain or loss from selling or scrapping property, plant and equipment is determined based on the difference between the proceeds from the disposal and the book value of the asset, and is recorded as gain or loss in the current period.

When applying for revaluation of property, plant and equipment in accordance with applicable laws and regulations, the unrealized revaluation increments are recorded as other comprehensive income or loss and accrued in the “Unrealized revaluation increment” item under other equity. In the subsequent years after the revaluation, depreciation is recorded based on the book value after the revaluation. Upon disposal of the assets, the Unrealized revaluation increment under other equity will be reclassified to gain or loss in the current period.

The leased assets are classified as financial lease when, under the terms of the leasing contract, almost all of the risk and return relating to the assets have been transferred to lessees. All the other kinds of leased assets are classified as operating lease.

Where the Company is the lessor

Under operating lease, income is recognized on straight-line basis during the respective leasing periods. If a lease contract provides incentives to the lessee (in order to encourage the lessee to sign the contract), then the total cost of the incentives is recorded as an- offsetting item against lease income on straight-line basis during the lease term. The initial direct costs (incurred from the negotiation and arrangement efforts for the operating lease) are added to the book value of the leased asset, and are expensed during the lease term. Contingent rents are recorded as income as they occur.

Tangible assets and intangible assets other than goodwill The Company assesses at the end of reporting period the book value of tangible assets and intangible assets other than goodwill and determine if there is any indication of impairment; If there is indication of impairment, then conduct impairment test and estimate the recoverable amount of the asset to determine if impairment should be recognized. If unable to estimate the recoverable amount of an individual asset, then estimate the recoverable amount of the cash-generating unit where the asset belongs; When shared assets can be allocated by reasonable and consistent basis, then allocate to respective individual cash-generating units. Otherwise, allocate to minimal groups of cash-generating units on reasonable and consistent basis.

The recoverable amount is the higher of an asset’s fair value less costs to sell and its value in use. When evaluating the use value, it is computed by discounting the pre-tax future cash flows with a discount rate, where such discount rate reflects the time value of currency in the present market, and assessment of specific risks on the asset that are not considered and reflected in the estimated future cash flows.

If the recoverable amount of an asset or cash-generating unit is expected to be lower than its book value, then adjust and reduce the book value down to the recoverable amount, and impairment loss is recognized in the period occurred ; But for assets that revaluation had been made, to the extent where the impairment loss is within the balance of unrealized revaluation increment, the impairment loss shall be recorded as other comprehensive income or loss, as a reduction of unrealized revaluation increment; If there is balance, then recognize in profit or loss. If the recoverable amount is increased due to change in estimate in the subsequent period, then the book value of the asset or cash-generating unit is adjusted and increased to the revised estimated recoverable amount. However, the increased book value may not exceed the book value of the asset or cash-generating unit as if no impairment loss was recognized, and the reversed impairment loss was recorded in the period occurred ; But for assets that revaluation had been made, to the extent where impairment loss had been recorded previously, the reversal gain shall be recorded as profit or loss; If there is balance, then recognize in other comprehensive income or loss, as an increase in unrealized revaluation increment.

Revenue is measured based on the fair value of the received or receivable proceeds, less the estimated returns from the clients, discounts, and other equivalent discounts.

Revenue from sale of merchandise is recorded when all of the following conditions are met: I. The material risk and return relating to the ownership of merchandise has been transferred to the buyer; II. The Company does not remain participating in the management of or having effective control over the sold merchandise ; III. The amount of revenue can be reliably measured ; IV. It is very likely that the economic benefits relating to the transaction will flow to the Company ; and V. The incurred or would-be-incurred costs relating to the transaction can be reliably measured. For the accounts receivable which will be due within one year, and the difference between its fair value and the due date is insignificant, and that the transactions are frequent, then no fair value computation is made using the discount rate.

When the outcome of the service transactions can be reasonably estimated, the service revenue is recorded using the Percentage of Completion Method; when the outcome of the service transactions cannot be reasonably estimated, then only record revenue to the extent where the incurred costs can be recovered. Interest income from the financial assets is recorded using the Effective Interest Method.

The Company’s obligation of pension payments, which equals to the legal appropriation amounts during the employment periods, is recorded in the current period.

Income tax expense is the summation of income tax in the current period and deferred income tax and is recorded in the current period income or loss. However, for the current-period and deferred income tax which relate to items recorded in other comprehensive income or items directly recorded in equity, they are recorded in other comprehensive income or directly recorded in equity.

The unpaid portion of income tax payable computed based on the taxable income in the current and prior period is recorded as income tax liability; If the tax payment in the current and prior period exceeds the payable amount, then the excess portion is recorded as income tax asset in the current period. The income tax liabilities or assets are measured based on the income tax payable or refundable amount computed in accordance with the effective tax rates and the applicable tax laws by the end of the reporting period.

The un-appropriated earnings, which are subjected to additional income tax, are recorded as income tax expense for the un-appropriated earnings based on the actual condition of earnings distribution passed by the board of shareholders in the year subsequent to the reporting period.

Deferred income taxes are recorded based on the temporary differences between the tax basis and book value of the assets and liabilities and are measured according to the effective statutory or substantially statutory tax rates.

Deferred tax liabilities are recognized for taxable temporary differences associated with investments in subsidiaries, associates and joint ventures, except to the extent that the Company is able to control the timing of the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets for all deductible temporary differences arising from such investments are recognized only to the extent that it is probable that the temporary difference will reverse in the foreseeable future and taxable profit will be available against which the temporary difference can be utilised.

As for the unused taxation loss, tax credits, and deductible temporary differences, they are recorded as deferred income tax assets to the extent when there will be taxable income and would highly likely be utilized in the future. The book value of deferred income tax assets is reviewed and adjusted by the end of each reporting period.

The Company’s financial statements and its financial results are affected by its accounting policies, assumptions, and estimates, and the accounting assumptions and estimates are based on the past experience and other relevant factors and are determined by appropriate professional judgments made by management. The followings are illustrations to the assumptions about the future and the other major sources of information used to assess uncertainties; such assumptions and uncertainties carry significant risks which may lead to material adjustments on the book value of assets and liabilities in the next financial year: Accounts receivable.

During the process of impairment assessment on the accounts receivable, the Company had to use judgement and estimation to measure the credit risks of the accounts receivable for evaluating the expected credit loss. The credit risks are subjected to various factors, such as financial condition of the customers, the Company’s internal credit ratings, historical transaction records and other various factors that may affect the credit quality of the customers. The impairment assessment was a reasonable estimation of the expected credit loss based on the situation on the balance sheet date, the actual outcome may differ from the estimation and may result in significant change.

1. Cash and cash equivalents

All of the Company’s cash and cash equivalents are not in pledge or used as collateral.

2. Notes receivable, net

3. Accounts receivable, net

(1) Change in allowance for uncollectible accounts (including related parties):

(2) All of the Company’s accounts receivable are not in pledge or used as collateral.

4. Property, plant and equipment

5. Guarantee deposits paid

6. Other payables

7. Share Capital

8. Retained earnings

9. Operating revenue

10. Employee benefit, depreciation and amortization expense

According to the Company’s corporate charter, if the Company has profit in a year, it shall allocate 0.01%~0.1% as employees’ compensation. But if the Company has accumulated loss, it shall reserve in advance to make up the loss amount. In 2021 and 2020, the recorded employees compensation were $51,845 and $24,109, repectively, which were the same as the actual distribution amounts.

11. Other income

12. Other gains and losses

13. Income tax

(1) Income tax recorded in profit/loss

(2) Income tax expense (benefit) relating to other comprehensive income : Nil

(3) Adjustments from accounting income to income tax expense recorded in profit/loss:

The applicable tax rate for the Company is 20%. The tax rate applicable to unappropriated earnings is 5%.

Material transactions with related parties

1. Operating revenue

The prices and payment terms of the Company’s above operating revenue are similar to those with non-related parties.

2. Operating costs

The prices and payment terms of the Company’s above operating costs are similar to those with non-related parties.

3. Receivables from related parties (excluding lending to related parties)

No collateral is received for receivables from related parties. As of December 31, 2021 and 2020, no bad debt expense is recorded for the receivables from related parties.

4. Payables to. related parties (excluding borrowings from related parties)

5. Borrowings from related parties (recorded as Stockholders’ account)

2021

2020

The Company provided the following assets as securities for freight forwarder businesses :

As of December 31, 2021 and 2020, the Company issued $1,000,000 and $1,115,000, respectively, of guarantee checks to freight forwarder agents for security purpose.

ULI INTERNATIONAL CO., LTD.

AGREED-UPON PROCEDURES REPORT

On the major Accounting policies of Financial Statements

For the years ended December 31, 2021 and 2020

ULI International CO., LTD.

CONTENTS

AGREED-UPON PROCEDURES REPORT ON The Major Accounting Policies Of ULI International Co., Ltd’ s Financial Statements for the Years Ended December 31, 2021 and 2020

To ULI International Co., Ltd

Purpose of this Agreed-Upon Procedures Report and Restriction on Use and Distribution

Our report is solely for the purpose of assisting ULI International Co., Ltd (The “company” ) in determining whether it has any material IFRS adjustments that need to be made for it’s Financial Statements for the Years Ended December 31, 2021 and 2020.

Responsibilities of the The Company

The Company has acknowledged that the agreed-upon procedures are appropriate for the purpose of the engagement.

The Company is responsib1e for the subject matter on which the agreed- upon procedures are performed.

Practitioner’s Responsibilities

We have conducted the agreed-upon procedures engagement in accordance with the Taiwan Standard on Related Services(TWSRS) 4400, Agreed-Upon Procedures Engagements. An agreed- upon procedures engagement involves our performing the procedures that have been agreed with The Company and reporting the findings, which are the -factual results of the agreed-upon procedures performed. We make no representation regarding the appropriateness of the agreed-upon procedures. This agreed-upon procedures engagement is not an assurance engagement. Accordingly, we do not express an opinion or an assurance conclusion.

Had we performed additional procedures, other matters might have come to our attention that would have been reported.

Professional Ethics and Quality Control

We have complied with the ethical requirements in the relevant ethical requirements and the independence requirements in accordance with the relevant independence requirements.

Our firm applies Taiwan Standard on Quality Control(TWSQC) 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements. and accordingly, maintains a comprehensive system of quality control including documented policies and I procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.

Procedures and Findings

We have performed the procedures described below, which were agreed upon with The Company in the terms of engagement dated 2023.03.01, on the major accounting policies of it’s Financial Statements for the Years Ended December 31, 2021 and 2020.

Other Matter

We have not audited The company’s financial statements for the year end December 31, 2021 and 2020. The aforementioned financial statements were audited by another auditor who expressed an unqualified opinion on April 5, 2022. Attached financial statements are for informational purposes only.

The engagement partner on the reviews resulting in this agreed-upon procedures engagement report is MICHAEL CHU

ULI International CO., LTD.

Blance Sheets

December 31,2021 and 2020

Units:USD

(The attached notes sform an integral part of these financial statements)

ULI International CO., LTD.

Statement of Comprehensive Income

For the years ended December 31, 2021 And 2020

Units: USD

(The attached notes sform an integral part of these financial statements)

ULI International CO., LTD.

Statements of Changes in Stockholders’ Equity

For the years ended December 31, 2021 And 2020

Units: USD

(The attached notes sform an integral part of these financial statements)

ULI International CO., LTD.

Statement of Cash Flows

For the years ended December 31, 2021 And 2020

Units : USD

(The attached notes sform an integral part of these financial statements)

ULI International Co., Ltd

Notes To Finacial Statements

For The years ended December 31,2021 and 2020

(Unless otherwise indicated, all dollar amounts are express in of USD)

ULI International CO., LTD. (the “company” )(Registered name:UNI QUELOGISTICS INTERNATIONAL CO., LTD.) was founded and registered with approval on October 14,2002 in accordance with the Company Act and the other applicable laws and regulations. The Company mainly engages in air cargo agent and ocean freight agent transportation businesses. The main operating office of the Company functional currency are TWD and the expression of financial statements are USD.