POUND-MAKER INVESTMENTS LTD.
MODERN SLAVERY REPORT

1. INTRODUCTION AND APPLICATION
This joint report (the “Report”) is prepared by Pound-Maker Investments Ltd., Pound-Maker Capital Corp. and Pound-Maker Agventures Ltd. (collectively, “Pound-Maker”, “Entity”, “we” or “our”) in compliance with the requirements of the Canadian Fighting Against Forced Labour in Supply Chains Act (the “Act”) with respect to the period from May 1, 2023 to April 30, 2024.

2. STRUCTURE, ACTIVITIES AND SUPPLY CHAINS
Pound-Maker Agventures Ltd. is a corporation formed under the laws of the Province of Saskatchewan, and is engaged in feeding cattle and producing ethanol in the province of Saskatchewan. Pound-Maker Investments Ltd., is also a corporation formed under the laws of the Province of Saskatchewan and is the parent entity of both Pound-Maker Agventures Ltd. and Pound-Maker Capital Corp.

Pound-Maker sells its goods within Canada. The supplies imported into Canada by Pound-Maker represent less than 1% of its total production expenses for our Financial Year ended April 30, 2024 and are made up of ethanol production inputs which Pund-Maker sources from suppliers located in the United States. All other supplies are either produced in Canada or imported into Canada by another entity. 92% of Pound-Maker’s production expenses for Financial Year ended April 30, 2024 are related to cattle, grain and forage produced in Canada. Another 3% of Pound-Maker’s production expenses for Financial Year ended April 30, 2024 are wages and salaries paid to Canadian-based employees.

3. DUE DILIGENCE PROCESS
Pound-Maker conducts all of its production and manufacturing activities within Canada. Pound-Maker has reviewed its operations and found that the risk of forced labour or child labour in their supply chains is extremely low, which is due to Pound-Maker’s very limited exposure and use of imported goods. Pound-Maker complies with all employment and health and safety standards and regulations applicable in Canada and the jurisdiction in which they operate, which therefore reduces the risks that forced labour or child labour is used in our supply chain.

4. POLICIES, GOVERNANCE AND DUE DILIGENCE PROCESSES
We have not implemented any specific policies, governance or due diligence processes in relation to the use of forced labour or child labour in our supply chains, aside from our reporting obligations under the Act.

5. RISK ASSESSMENT AND MANAGEMENT
We have not started the process of identifying additional parts of our activities and supply chains that carry a risk of forced labour or child labour being used, such as Tier 2 and Tier 3 suppliers.

6. REMEDIATION MEASURES
We have not identified any forced labour or child labour in our activities and supply chains; therefore, we have not taken any measures to remediate or eliminate any forced labour or child labour in our activities and supply chains, nor have we been required to remediate the loss of income to the most vulnerable families that results from measures taken to eliminate the use of forced labour or child labour in our activities or supply chains.

7. TRAINING
We do not currently provide training to employees on forced labour or child labour.

8. ASSESSING EFFECTIVENESS
We do not currently have policies or procedures in place to assess our effectiveness in ensuring that forced labour or child labour are not being used in our supply chains.

9. APPROVAL AND ATTESTATION
This Report was approved pursuant to subparagraph 11(4)(b)(ii) of the Act by the board of directors of Pound-Maker Investments Ltd., Pound-Maker Agventures Ltd. and Pound-Maker Capital Corp. for the financial year ended April 30, 2024.

In accordance with the requirements of the Act, and in particular section 11 thereof, I, the undersigned, hereby attest that I have reviewed the information contained in this Report for the entity listed above. Based on my knowledge, and having exercised reasonable due diligence, I attest that the information in this report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.

I am providing this attestation in my capacity as a director of Pound-Maker Investments Ltd., and not in my personal capacity.
POUND-MAKER INVESTMENTS LTD.

Per: Blake Bergen
Name: Blake Bergen
President
May 31, 2024

I am providing this attestation in my capacity as a director of Pound-Maker Agventures Ltd., and not in my personal capacity.
POUND-MAKER AGVENTURES LTD.

Per: Blake Bergen
Name: Blake Bergen
Chair
May 31, 2024

I am providing this attestation in my capacity as a director of Pound-Maker Capital Corp., and not in my personal capacity.
POUND-MAKER CAPITAL CORP.

Per: Blake Bergen
Name: Blake Bergen
President
May 31, 2024