Annual Report — Form 10-K — Sect. 13 / 15(d) – SEA’34 Filing Table of Contents
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2: EX-4.12 Instrument Defining the Rights of Security Holders HTML 37K
3: EX-10.41 Material Contract HTML 80K
4: EX-10.42 Material Contract HTML 141K
5: EX-10.47 Material Contract HTML 112K
6: EX-21.1 Subsidiaries List HTML 21K
7: EX-23.1 Consent of Experts or Counsel HTML 23K
8: EX-31.1 Certification -- §302 - SOA'02 HTML 27K
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11: EX-32.2 Certification -- §906 - SOA'02 HTML 23K
17: R1 Cover Page. HTML 82K
63: R2 Consolidated Balance Sheets HTML 105K
71: R3 Consolidated Balance Sheets (Parenthetical) HTML 45K
42: R4 Consolidated Statements of Operations HTML 66K
18: R5 Consolidated Statement of Stockholders' Equity HTML 81K
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Principles (Tables)
37: R26 Inventory (Tables) HTML 40K
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53: R28 Property, Plant and Equipment, Net (Tables) HTML 45K
85: R29 Long-Term Debt (Tables) HTML 53K
75: R30 Income Taxes (Tables) HTML 98K
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64: R39 Inventory (Details) HTML 40K
81: R40 Revenue (Details) HTML 30K
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34: R47 Income Taxes (Details) HTML 42K
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Taxes (Details)
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Income Tax (Details)
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46: R52 Fair Value Measurement - Warrants (Details) HTML 34K
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68: R54 Stock Based Compensation (Details) HTML 43K
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47: R56 Stock Based Compensation - Stock Option Activity HTML 68K
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27: R57 Stock Based Compensation - Restricted Stock HTML 48K
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66: R58 Stockholders' Equity (Details) HTML 82K
78: R59 Stockholders' Equity - Warrants (Details) HTML 48K
33: R60 Related Parties (Details) HTML 37K
28: R61 Other Income (Details) HTML 33K
51: R62 Other Income - Narrative (Details) HTML 67K
82: R63 Other Transaction (Details) HTML 41K
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I, Steve Schrader, Chief Financial Officer, certify that:
1. I have reviewed this annual report on Form 10-K of Workhorse Group Inc.;
2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact
or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal controls over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant) and have:
a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b)Designed such internal control over financial reporting, or caused such internal control over financial reporting
to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c)Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d)Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the
registrant's most recent fiscal fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting;
5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal controls over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent function):
a)All
significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and
b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal controls over financial reporting.