GENERATIONAL EQUITY

EMPLOYEE APPRECIATION GIFT SERVICES COMPANY Ontario CAN #68265 BUSINESS HIGHLIGHTS The Company is a leading subscripon‐based B2B business that helps companies of all sizes across various industries increase employee retenon, producvity, and morale by recognizing professional and personal milestones. The Company provides beaufully curated custom gis and Custom Building Kits for employees and their families, delivered in me for special occasions such as work anniversaries, birthdays, and other significant events. The appreciaon and recognion programs focus on mely, personalized gis that delight employees, enhancing their sense of belonging and boosng the client's employer brand. This approach significantly increases employee engagement and the Employee Net Promoter Score (eNPS). The business serves a diverse customer base across various industries with the technology sector accounng for 51% of the Company's 2023 revenue. The insurance industry contributes 18%, followed by manufacturing at 9%, not‐for‐profit organizaons at 4%, and other sectors making up the remaining 18%. Geographically, the majority of the Company's clients are located in Canada, represenng 86% of the market, while the USA accounts for 14%. This wide‐ranging client base underscores the Company's versality and experse in addressing the unique needs of different industries and regions. Products and Services. The majority of revenue is generated from a mix of the Company's product/service offerings, which as a percentage of 2024 revenue, included: Subscripon (39%); Custom Building Kits (37%); Shipping (16%); and Care Packages (8%). Mike Hammer Senior Managing Director, M&A Email: mhammer@generational.com Phone: 416‐782‐5222 INVESTMENT BANK OF THE YEAR 2016 - 2017 - 2018 DISCLAIMER: All informaon contained in this document has been provided by the subject company to Generaonal Equity and while believed to be correct has not been verified. Accordingly, Generaonal Equity makes no representaons or warranes as to the accuracy and truthfulness of such informaon. The recipient hereof acknowledges that Generaonal Equity shall not be liable for any loss or injury suffered by said recipient in any way connected to the delivery by Genera‐ onal Equity of this document. At all mes Generaonal Equity and/or its affiliate network members are agents for the seller and not for the buyer. Generaonal Equity's fees are paid by the seller. FYE SEPTEMBER 30 REVENUE / EBITDA Generaonal Equity 125 Park Avenue , 25th Floor New York, NY 10017 SIGN NDA ► $1.76M Projected 2025 Revenue $284K Projected 2025 EBITDA OPERATIONS CENTERS Headquarters 3,600 SF CUSTOMER RETENTION RATE 2024 97% KEY CUSTOMER VOLUME Customer A (Cybersecurity) 9% Customer B (Insurance) 9% Customer C (Insurance) 9% Customer D (Media) 8% Customer E (Soware) 6% GEOGRAPHIC MARKETS Canada 86% United States 14% REVENUE SOURCES Subscripon 39% Custom Building Kits 37% Shipping 16% Care Packages 8% EXPERIENCED EVENT TEAM Sales 2 Operaons 2 Logiscs 2 INVESTMENT APPEAL Diversified Customer Base. No single customer accounted for more than 9% of revenue during the historical period. The diversified customer base helps ensure that the Company will not be significantly impacted by the loss of a single account. Superior Name and Reputaon. The Company enjoys a long‐standing reputaon for supplying unique products and superior customer support. A reflecon of the Company's reputaon within the industry is its approximate 97% rate of repeat customers. Geographic Reach. The Company's gi boxes are easily distributed across North America. The Company maintains its personnel and customer support at its headquarters, but is able to effecvely manage all of its client contacts from afar, resulng in more efficient operaons. Innovave Recognion Programs. The Company offers unique employee recognion programs featuring Custom Building Kits which celebrate employee milestones in a fun and memorable way. By enhancing the employee experience, these programs significantly boost clients' employer brands and overall employee engagement. Repeat Revenues. 97% of the Company's revenues was from subscripon based recurring revenue. Pro forma revenue will benefit from past and future product introducons that will add to revenue growth year over year. Rising Gross Profit Trend. Throughout the historical period, gross profit increased from 41.6% of sales in 2021 to 58.6% of sales by the end of 2024. The Company has been able to efficiently control its cost of sales aer high growth, demonstrang its ability to maximize profitability potenal. Scalable Operang Expenses. The Business has established an effecve organizaon poised to sustain projected growth. Throughout the historical period, the Company developed systems designed to decrease reliance on individual employees. By maintaining fixed operang expenditures, any future revenue growth will significantly improve profitability, as increases in revenue will not lead to substanal changes in projected operang expenses.

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