Schedule of Certain Statistics
Ametros Financial Corporation
December 31, 2025
Independent Accountants’ Report
To the Board of Directors
Ametros Financial Corporation
We have reviewed the accompanying Schedule of Certain Statistics of Ametros Financial Corporation (the “Company”) during the year ended December 31, 2025. The Company’s management is responsible for presenting the Schedule of Certain Statistics based on the definitions of the Certain Statistics, as set forth in Note 2. Our responsibility is to express a conclusion on the Schedule of Certain Statistics based on our review.
Our review was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the review to obtain limited assurance about whether any material modifications should be made to the Schedule of Certain Statistics in order for it to be based on the criteria.
The procedures performed in a review vary in nature and timing from and are substantially less in extent than, an examination, the objective of which is to obtain reasonable assurance about whether the Schedule of Certain Statistics is based on the criteria, in all material respects, in order to express an opinion. Accordingly, we do not express such an opinion. Because of the limited nature of the engagement, the level of assurance obtained in a review is substantially lower than the assurance that would have been obtained had an examination been performed. We believe that the review evidence obtained is sufficient and appropriate to provide a reasonable basis for our conclusion.
We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements related to the review engagement.
The procedures we performed were based on our professional judgment and consisted primarily of obtaining supporting reports for each statistic from the Company’s management. We performed analytical procedures on and recalculations of each statistic.
Based on our review, we are not aware of any material modifications that should be made to the accompanying Schedule of Certain Statistics during the year ended December 31, 2025, in order for it to be based on the definitions of the Certain Statistics as set forth in Note 2.
August 26, 2026
PKF O'CONNOR DAVIES, LLP
155 Federal Street, Suite 200, Boston, MA 02110 | Tel: 781.937.5300 | Fax: 781.937.5100 | pkfod.com
PKF O'Connor Davies, LLP is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or liability for the actions or inactions on the part of any other individual member firm or firms.
Schedule of Certain Statistics
Year Ended December 31, 2025
Smallest Member Case <$51
Largest Member Case >$19,000,000
Member Case Value Under Management >$4,500,000,000
Number of States Members Reside In 50
Customer Satisfaction Score (%) 87%
Dollars Saved by Ametros Members >$100,000,000
Average Overall Savings Per Member (%) 56%
Average Overall Savings Per Member ($) $7,115
Percentage of Members Who Carried Over Funds Into 2026 97.3%
Number of Ametros Network PPO's Visited by Members 10,827
Number of Unique Pharmacy Locations Utilized by Members 8,844
Average Provider Savings Per Member (%) 63%
Average Provider Savings Per Member ($) $6,944
Average Rx Savings Per Member (%) 41%
Average Time Provider Bills Get Paid (Days) 9.74
The accompanying notes are an integral part of the schedule of certain statistics
Notes to Schedule of Certain Statistics
1. Nature of Operations
Description of Business
Ametros Financial Corporation was incorporated in the state of Delaware on August 26, 2010. On March 22, 2017, a wholly-owned subsidiary, Ametros Claims Management, LLC was formed.
Ametros Financial Corporation and Ametros Claims Management, LLC (collectively, “Ametros” or the “Company”) provide a post-settlement medical management platform and Medicare Secondary Payer (“MSP”) compliance solution to insurance carriers, attorneys, selfinsured employers and third-party administrators (collectively the “Clients”) located throughout the United States of America primarily through its professional administration product CareGuard.
Upon becoming a Company member (the “Member”), injured parties gain access to discounts through the Company’s medical network (the “Ametros Network”) for their injury related treatments through CareGuard.
The Members receive mandatory reporting assistance to maintain compliance with the Centers for Medicare and Medicaid Services (“CMS”).
The Ametros Network consists of preferred provider organizations (“PPO”), durable medical equipment (“DME”), and skilled nursing providers, pharmacy benefits administrators (“PBA”), and pharmacy benefits managers (“PBM”).
Access to the Ametros Network allows Members to receive discounts on medication, provider treatment, DME, and skilled nursing that may otherwise be unavailable to them on a self-pay basis.
The Company’s post-settlement administration services reach beyond MSP compliance to include the administration of nonMedicare custodial plans resulting from a Worker’s Compensation injury, no-fault accident, or medical malpractice.
Basis of Presentation
The accompanying Schedule of Certain Statistics (the “Schedule”) includes certain statistics and metrics of the Company. The Schedule has been prepared from the Company’s 2025 transactions based on the definitions of Certain Statistics as further described in Note 2.
2. Definitions of Certain Statistics
Smallest Member Case
During the year ended December 31, 2025, this is the case with the lowest total case size value of all active Members on the platform.
Largest Member Case
During the year ended December 31, 2025, this is the case with the largest total case size value of all active Members on the platform.
Member Case Value Under Management
This is the total cumulative case size value since inception for all active Members on the platform as of December 31, 2025.
Number of States Members Reside In
The number of states in the United States of America where Members resided during 2025.
Customer Satisfaction Score (%)
This statistic represents the overall percentage that customers, who responded to surveys from the Company, rated their experience with the customer service platform based on a scale of one to five, with one equal to 20% and five equal to 100% during the year ended December 31, 2025.
Dollars Saved by Ametros Members
The difference between the original billed amount of Member claims during the year ended December 31, 2025 and the final amount paid of those Member claims, excluding DME claims. Savings come from bill review, provider network discounts, and bill auditing.
Average Overall Savings Per Member (%)
The percentage representing Dollars Saved by Ametros Members divided by the original amount billed to Members who paid at least one claim (excluding DME claims) from their Ametros account during the year ended December 31, 2025.
Average Overall Savings Per Member ($)
The total Dollars Saved by Ametros Members divided by the total number of Members who paid at least one claim (excluding DME claims) from their Ametros account during the year ended December 31, 2025.
Percentage of Members Who Carried Over Funds Into 2026
The percentage represents the proportion of distinct Members who did not receive a depletion letter during the year ended December 31, 2025. Depletion is defined as a Member receiving notification from Ametros that the Member’s account balance fell below $100. The percentage is calculated by dividing the number of Members who did not receive a depletion letter during 2025 by the total population of Members during 2025, which includes active Members as of December 31, 2025, as well as Members who received a depletion letter during the year.
Number of Ametros Network PPO’s Visited by Members
The number of distinct Ametros Network PPO’s that Ametros paid a Member claim for during the year ended December 31, 2025.
Number of Unique Pharmacy Locations Utilized by Members
The total number of unique physical pharmacy locations utilized by Members during the reporting period. Each pharmacy location utilized by one or more Members is counted only once during the reporting period, regardless of the number of Members utilizing the location or the number of transactions, prescriptions, claims, or other interactions associated with that location.
Average Provider Savings Per Member (%)
The percentage that represents the difference between the final paid amount and the billed amounts for all Member PPO claims paid during the year ended December 31, 2025 divided by the billed amount for all Member PPO claims paid during the year ended December 31, 2025.
Average Provider Savings Per Member ($)
The difference between the final paid amount and the billed amounts for all Member PPO claims paid during the year ended December 31, 2025 divided by the total number of Members who had a PPO claim during the year ended December 31, 2025.
Average Rx Savings Per Member (%)
The percentage that represents the difference between the final paid amount and the usual and customary amount for all Member prescriptions paid during the year ended December 31, 2025 divided by the usual and customary amount for all Member prescriptions during the year ended December 31, 2025. Usual and customary is defined as the cost of the prescriptions to the customer at the retail prices without the use of insurance.
Average Time Provider Bills Get Paid (Days)
The number of days for the Company to receive, review, and process payment for an Ametros Network PPO or DME bill. This is determined by calculating the average difference between the date the bill is received and the date the bill is paid for all Member PPO and DME bills paid during the year ended December 31, 2025.
