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BPG Annual Shareholder Meeting 2023

AGM20 August 2023BPGInformation Technology

Blackpearl Group - Notice Of Annual Meeting
Notice of 2023

Annual Shareholders Meeting

1

Notice Of Annual Meeting
21 August 2023

Dear Shareholder,

Please find enclosed notice (Notice) of Black Pearl Group Limited’s (BPG or the Company) annual shareholders’ meeting

(Meeting) which will be held in person on Monday 4 September 2023 at Duncan Cotterill, Level 5, 50 Customhouse Quay,

Wellington Central, Wellington 6011, starting at 10am NZDT.

The Board warmly welcomes shareholders to BPG’s first Meeting as a listed company and we look forward to updating

shareholders on the Company’s growth and performance thus far, as well as providing updates on the development of

Pearl Diver and BPG’s other products and services.

BPG shareholders will be asked to vote on the following resolutions:

• fixing the auditor’s remuneration;

• the election of Hugo Fisher as an independent Director;

• the approval of agreements in association with Pearl Diver, entered into with Prospect Desk, who is an Associated Person

of BPG Chair, Tim Crown;

• the approval to ratify Shares issued under BPG’s most recent capital raise;

• the issue of Shares to Crown BP Holdings, LLC, an Associated Person of Tim Crown, to capitalise the NZ$2.4 million debt plus

interest, issued under the Promissory Note; and

• the issue of up to 2,056,518 restricted share units in BPG to select BPG employees and contractors under the Restricted

Share Unit Plan and individual Letters of Invitation.


Under the NZX Listing Rules (Rules), Resolutions 3 and 5 must be accompanied by an independent appraisal report.

Accordingly, the Company has instructed Simmons Corporate Finance Limited to complete the appraisal report, which has

been circulated with this Notice.

In its appraisal report, Simmons Corporate Finance Limited has concluded that in its opinion, after having regard to all

relevant factors:

• the terms and conditions of the Fee Cap Amendment (as defined in the appraisal report) are fair to the non-associated

shareholders; and

• the terms and conditions of the Equity Conversion Agreement are fair to the non-associated shareholders.


The Board encourages you to read this Notice and appraisal report in its entirety and exercise your right to vote.


Board Recommendation

The Board considers that resolutions 1 and 2 are in the best interests of BPG and its shareholders and recommends that

shareholders vote in favour of the resolutions.

The non-interested Directors of the Board for resolutions 3, 4 and 5 (being Nick Lissette, Cherryl Pressley, Hugo Fisher and Mark

Osborne), consider that resolutions 3, 4 and 5 are in the best interests of BPG and its shareholders and recommends that

shareholders vote in favour of the resolutions.

The non-interested Directors of the Board for resolution 6 (being Hugo Fisher, Tim Crown and Mark Osborne), consider that

resolution 6 is in the best interests of BPG and its shareholders and recommends that shareholders vote in favour of the

resolution.

Blackpearl Group - Notice of 2023 Annual Shareholders Meeting

Proxy Form
The enclosed proxy form has detailed instructions on how shareholders may lodge their vote or appoint a proxy to vote on their

behalf if they are unable to attend the meeting in person.

Shareholders attending the meeting in person will be given the opportunity to raise questions. Shareholders may also submit

written questions on the bottom of the Proxy Form. The main themes will be aggregated and responded to at the Meeting.

Alternatively, written questions can be sent online at https://investorcentre.linkgroup.nz/voting/BPG or by email to meetings@

linkmarketservices.com.

BPG reserves the right not to address questions that, in the Chair’s opinion, are not reasonable in the context of an annual

shareholders’ meeting, or any written questions that are not received by 3pm NZDT on Friday, 1 September.

I look forward to seeing you at the Meeting.

Tim Crown

ChairmanProxy Form

3

Notice Of Annual Meeting
Notice is hereby given that the annual shareholders’ meeting (Meeting) of

Black Pearl Group Limited (BPG or the Company) will be held in person on

Monday 4 September 2023 at Duncan Cotterill, Level 5, 50 Customhouse Quay,

Wellington Central, Wellington 6011, starting at 10am NZDT.

Agenda


A. Chairman’s introduction.

B. Presentation to shareholders.

C. Questions.

D. Resolutions.

Resolutions

To consider and, if thought fit, to pass the following ordinary resolutions:

1. Auditor’s Remuneration: that the Board be authorised to fix the fees and expenses of the Company’s auditors.

2. Election of Hugo Fisher: that Hugo Fisher, who retires as a Director in accordance with Rule 2.7.1, and being eligible, be

elected as a Director of BPG.

3. Approval of Master Services Agreement and Statement of Work with Related Party: that the agreements for the supply of

data and associated services entered into with Prospect Desk, LLC, on the basis described in the Explanatory Notes, are

approved for the purposes of Rule 5.2.1

4. Ratification of Placement Shares: that, in accordance with Rule 4.5.1(c), the ratification of 5,250,407 Shares issued under the

Placement on 26 June 2023 is approved.

5. Issue of Shares under the Equity Conversion Agreement: that the issue of 3,840,106 Shares to Crown BP Holdings, LLC under

the Equity Conversion Agreement, be approved in accordance with Rules 4.2.1 and 5.2.1.

6. Issue of Restricted Share Units to Key Personnel: that, under Rule 4.2.1(a), the Board is authorised to offer to Key Personnel,

up to 2,056,518 restricted share units (representing up to 5% of BPG’s Shares on issue as at the date of this Notice if 100% of

the restricted share units were to vest and convert to Shares on a one-for-one basis) on the terms of the Key Personnel

Restricted Share Unit Plan described in the Explanatory Notes.



Blackpearl Group - Notice of 2023 Annual Shareholders Meeting

Procedural notes

Proxies

Any shareholder of BPG who is entitled to attend and vote at the Meeting may appoint a proxy to attend and vote on their

behalf. A corporation which is a shareholder may appoint a representative to attend the Meeting on its behalf in the same

manner as it could appoint a proxy. A proxy does not need to be a shareholder of BPG. A Proxy Form can be returned by

delivery, mail, email, or online (as set out below).

The Chairman of the Meeting (Tim Crown) and any of the Directors are prepared to act as proxy. Where any Director is

appointed as a discretionary proxy and is not prohibited from voting, each of the Directors intends to vote in favour of all of

the Resolutions. Tim Crown is prohibited from voting on resolutions 3, 4 and 5.


Voting restrictions apply to the persons (and their respected Associated Persons, as defined in the Rules) as detailed below

and shareholders are encouraged to give express voting directions to any of the listed persons that they appoint as their

proxy.

To appoint a proxy, you should complete and sign the enclosed Proxy Form and either return it by delivery, mail or email to the

share registrar of BPG:

By email: meetings@linkmarketservices.co.nz

(please put the words “BPG Proxy Form” in the subject line for easy identification)

By delivery:

Black Pearl Group Limited

C/- Link Market Services Limited

Level 30, PwC Tower

15 Customs Street West

Auckland 1010

By mail:

Black Pearl Group Limited

C/- Link Market Services Limited

PO Box 91976

Auckland 1142

You may also lodge your proxy online at https://investorcentre.linkgroup.nz/voting/BPG. You will require your CSN/Holder

Number and FIN to complete your proxy appointment. A shareholder will be taken to have signed the Proxy Form by lodging it

in accordance with the instructions on the website.

The completed Proxy Form must be received by Link Market Services no later than Friday, 1 September at 3pm NZDT. Online

proxy appointments must also be completed by this time. Registered shareholders at that time will be the only persons

entitled to vote at the Meeting and only the shares registered in those shareholders’ names at that time may be voted at the

Meeting.


Shareholder Questions

Shareholders attending the meeting in person will be given the opportunity to raise questions.

Shareholders may also submit written questions on the bottom of the Proxy Form. The main themes will be aggregated and

responded to at the Meeting. Alternatively, written questions can be sent online at

https://investorcentre.linkmarketservices.co.nz/voting/BPG or by email to meetings@linkmarketservices.com.

BPG reserves the right not to address questions that, in the Chair’s opinion, are not reasonable in the context of an annual

shareholders’ meeting, or any written questions that are not received by 3pm NZDT on Friday, 1 September.

Ordinary Resolutions

All resolutions are ordinary resolutions. An ordinary resolution is a resolution passed by more than 50% of votes of those

shareholders entitled to vote and voting on the resolutions in person or by proxy.

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Notice Of Annual Meeting
Voting Restrictions

Pursuant to Rule 6.3.1, the following voting restrictions apply:

• In relation to Resolution 3, BPG Chair, Tim Crown, and his Associated Persons are prohibited from voting any Shares that

they hold.

• In relation to Resolution 4, any shareholder, and their respective Associated Persons, who acquired Placement Shares,

are prohibited from voting any Shares that they hold. This includes Crown BP Holdings, LLC and its Associated Persons,

including Tim Crown.

• In relation to Resolution 5, Crown BP Holdings, LLC and its Associated Persons, including Tim Crown, are prohibited from

voting any Shares that they hold.

• In relation to Resolution 6, BPG executive Directors, Nick Lissette and Cherryl Pressley and their Associated Persons, are

prohibited from voting as Shares that they hold.

The Company will disregard any votes cast on Resolutions 3, 4, 5 and 6 (as applicable) by any person to whom the above

restrictions apply. Any discretionary proxies given to persons disqualified from voting under the requirements set out above

will not be valid.

The definition of Associated Person has the same meaning as under the Rules, and includes persons or legal entities who are

able to directly or indirectly exert a substantial degree of influence over the activities of another person or legal entity (or vice

versa).

Capitalised terms not defined in this Notice have the same meaning as in the Rules.

NZ RegCo No Objection

This Notice has been reviewed by NZX Regulation Limited (NZ RegCo). NZ RegCo has confirmed it has no objection to this

Notice but takes no responsibility for the contents of this Notice.

Blackpearl Group - Notice of 2023 Annual Shareholders Meeting

Explanatory Notes

Resolution 1: Auditor’s Remuneration

Pursuant to section 207T of the Companies Act 1993, William Buck New Zealand is automatically reappointed as auditor of BPG at

the Meeting. This resolution authorises the Board to fix the fees and expenses of William Buck New Zealand as BPG’s auditor in

accordance with section 207S of the Companies Act 1993.

Resolution 2: Election of Hugo Fisher

Hugo Fisher was appointed by the Board with effect from 18 July 2023. Rule 2.7.1 provides that a Director appointed by the Board

will hold office until the next annual meeting, at which time they must retire but shall be eligible for election.

Hugo Fisher has over 25 years of experience in both local and international financial markets. Hugo has built a network of trusted

financial and investment industry participants around the world (including kiwi saver providers, institutional investors, US mutual

funds, multi strategy hedge funds, private equity and venture capital investors). Hugo holds a Bachelor of Commerce (Finance)

and Bachelor of Arts from the University of Otago, as well as a Post Graduate Diploma of Applied Finance and Investment from

the Securities Institute of Australia (SIA).

The Board considers Hugo to be an Independent Director. Being eligible, Hugo has offered himself for election by shareholders.

The Board unanimously supports the election of Hugo.

Resolution 3: Approval of the Master Services Agreement and Statement of Work


Background

On 23 March 2023, BPG announced the launch of Pearl Diver, BPG’s new SaaS product that provides businesses unique visibility

into their website visitors. The provision of Pearl Diver’s services is facilitated by data partnerships and data co-operatives that

supply data and associated services that feed into the Pearl Engine. Pearl Diver cannot operate without the supply of data. To

this effect, in March 2023, BPG negotiated terminable agreements with Arizona based limited liability company, Prospect Desk,

LLC (Prospect Desk). Prospect Desk is a “Related Party” of BPG through BPG’s Chair, Tim Crown, on the basis outlined further

below. BPG has relied on this agreement until August 2023, when BPG entered into a master services agreement (Master Services

Agreement) and a statement of work (Statement of Work) with Prospect Desk on 1 August 2023 and 4 August 2023 respectively. The

Master Services Agreement and Statement of Work are of materially the same terms as the negotiated agreements from March

2023, with the exception that the terms of the written agreements are for a minimum of three years.


BPG seeks shareholder approval of the Master Services Agreement, Statement of Work and other related transactions stemming

from the Master Services Agreement. The key terms of the Master Services Agreement and Statement of Work are outlined below.


Master Services Agreement

The Master Services Agreement sets out the relationship between BPG and Prospect Desk for the provision of data partnership

services for BPG. The Master Services Agreement has a minimum term of three years, with the ability to mutually agree to renew

the term for a further three years, or such other period(s) as agreed to by the parties. The terms of the Master Services Agreement

are consistent with what would typically be expected in a commercial services agreement, with the exception of the following

clauses:

1. Data Licence Grants: Prospect Desk has agreed to grant BPG a non-exclusive licence to use the data held in its data

co-operative. In consideration, BPG has agreed to grant Prospect Desk a limited, non-exclusive, revocable licence to use,

including the right to store, process and modify certain data held by BPG (BPG Contribution Data), subject to the use of the

BPG Contribution Data being permitted under BPG’s Privacy Policy.

2. Fee Cap: Until such time as BPG obtains shareholder approval for the Master Services Agreement and all related series

of transactions, the aggregate amount BPG is required to pay to Prospect Desk under the Master Services Agreement,

statements of work or other related transactions, is capped at NZ$250,000 (Fee Cap). Should the aggregate amount

reach NZ$250,000, Prospect Desk may suspend or terminate the Master Services Agreement or any statements of work or

related transactions (including any part of them) by giving written notice to BPG. There are no break fees associated with

termination. Upon obtaining shareholder approval, the Fee Cap ceases to apply. The Fee Cap was included to ensure that

BPG complied with the Rules.

3. Effect of Termination: On termination of the Master Services Agreement, all data licenced through the Master Services

Agreement by Prospect Desk and BPG will cease. All fees payable under the Master Services Agreement and any statements

of work will cease.


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Statements of Work
Under the Master Services Agreement, BPG has the ability to engage with and enter into statements of work or data

participation agreements for the provision of services and data contributions to improve and develop the Pearl Engine.

BPG has entered into a Statement of Work with Prospect Desk for the provision of business consulting services and data

access and processing services for Pearl Diver. The data provided by Prospect Desk under the Statement of Work is supplied to

Pearl Diver customers and end users as part of Pearl Diver’s services.

The key terms of the Statement of Work with Prospect Desk are as follows:

1. Services: Prospect Desk will provide the following services:

a. business consulting services in relation to the business strategy and marketing for BPG’s products and services

(Business Consulting Services); and

b. access and processing of data (Data Services).

2. Term: a term of:

a. in relation to the Business Consulting Services, month to month; and

b. in relation to the Data Services, three years or until termination or any extension in accordance with the Master

Services Agreement.

3. Consideration: the consideration for the provision of the services above are in the form of fixed fees and revenue-based

fees (Fees) being:

4. Fee Cap: The Fee Cap terms in the Master Services Agreement applies.


One-off program set up fee + data access fee US$25,000

Three Month business consulting fee of US$5,000 per

month

US$15,000

Data processing fee (monthly)

20% of net revenue collected by BPG from the BPG’s

customers and/or end users to the extent the net

revenue relates to services that use the data supplied

processing component provided by Prospect Desk.

Minimum fee of US$15,000


Notice Of Annual Meeting

Blackpearl Group - Notice of 2023 Annual Shareholders Meeting

Implications of the Transaction
BPG currently relies on the Master Services Agreement and Statement of Work for the provision and processing of required

data that enables Pearl Diver to provide services to its end users. It is uncertain as to the total amount of fees BPG is expected

to pay to Prospect Desk, as this would depend on the success of the sales and marketing of Pearl Diver. BPG however, is

confident that the Fee Cap would be reached by the end of this year. Should the Fee Cap be reached, Prospect Desk has the

ability to suspend or terminate the Master Services Agreement and any Statements of Work under it. Pearl Diver is unable to

provide the full extent of its services without the data from Prospect Desk provided by the agreements.


The Master Services Agreement and Statement of Work also facilitates the following opportunities for BPG:

1. Increase in Monthly Recurring Revenue and Growth in US Markets

The approval of the Master Services Agreement, the Statement of Work and any related statements of work that may be

entered into in the future, will enable BPG to continue to increase its MRR and ARR through the continuation of services

provided through Pearl Diver. Not only does the steady increase in MRR and ARR promote growth and profitability, Pearl

Diver is also the key for BPG to infiltrate the SMB market based in the USA and provide future growth potential and draw in

overseas investors. Since the launch of Pearl Diver in March 2023, new sales from Pearl Diver has secured $1.1M in new ARR.

BPG can only achieve this growth and continued sales once the Fee Cap restriction is removed.

2. Opportunities for Development of the Pearl Engine

The Pearl Engine serves as a catalyst for data enhancement within BPG. BPG leverages an extensive set of proprietary

data and data partnerships to create data-powered features and products. The data and services procured through

the Master Services Agreement and statements of work, will create opportunities for the development of analytical and

artificial intelligence features that are extended to BPG’s products via the Pearl Engine and uncover new insights for the

growth of the Company.

MRR

ARR

Pearl Diver revenue per customer

Monthly Recurring Revenue (MRR) per customer is calculated using the monthly revenue generated

per customer. Annual Recurring Revenue (ARR) per customer is calculated based on 12x the MRR of

each price tier.

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Notice Of Annual Meeting
Key Risks

The Master Services Agreement and any statements of work under it are governed by the laws of the State of Arizona and any

disputes will be subject to dispute resolution procedures in Arizona. If BPG needed to enforce the terms of the Master Services

Agreement and any statements of work under it, it would be required to do so in the jurisdiction of Arizona. The total liability of

Prospect Desk or BPG under the Master Services Agreement or any statements of work under it is limited to the total amount

paid by BPG under the Master Services Agreement or any statements of work under it. There is a risk that Prospect Desk’s

liability to BPG exceeds that liability limit and BPG is unable to fully recuperate any loss.

NZX Listing Rule Requirements

Shareholder approval for Resolution 3 is required under Rule 5.2.1.

Rule 5.2.1 states that an Issuer must not enter into a “Material Transaction” if a “Related Party” is, or is likely to become, a direct

party to the Material Transaction, unless that Material Transaction is approved by an ordinary resolution or conditional on

such approval.

The Master Services Agreement and Statement of Work are a related series amounting to a Material Transaction with a

Related Party due to the following factors:

1. Material Transaction

A “Material Transaction” for the purposes of the Rules includes a transaction, or a related series of transactions, whereby

an Issuer provides or obtains services where the gross cost to the Issuer in any financial year is likely to exceed an

amount equal to 1% of the Average Market Capitalisation of the Issuer, with exception to when the gross cost is less than

NZ$250,000 in any financial year.

The Statement of Work is currently not a “Material Transaction” for the purposes of the Rule 5.2.1 as it has a Fee Cap of

NZ$250,000. BPG proposes to remove the Fee Cap as BPG expects the Fee Cap to be reached by the end of this year.

Should the Fee Cap be removed as it currently stands, the Statement of Work would be a “Material Transaction” for the

purposes of the Rules as the fees payable to Prospect Desk would exceed 1% of BPG’s Average Market Capitalisation,

being approximately NZ$138,700 (measured over the 20 trading days before BPG’s announcement on the launch of Pearl

Diver on 23 March 2023).

2. Related Party

The Master Services Agreement and Statement of Work are Material Transactions with Related Parties. A “Related Party”

for the purposes of the Rules includes an Associated Person of a Director of the Issuer. An Associated Person includes

someone who is able to, directly or indirectly, exert a degree of influence over another person or entity, or vice versa.

BPG Chair, Tim Crown has a 35% shareholding through his Associated Persons, and therefore, is able to exert a degree of

influence over Prospect Desk, making Prospect Desk a Related Party of BPG.

Accordingly, BPG proposes to seek shareholder approval of the Master Services Agreement, Statement of Work and any other

related transaction that may stem from the Master Services Agreement as a “Material Transaction” with a “Related Party” for

the purposes of Rule 5.2.1 and in accordance with the terms of the Master Services Agreement and Statement of Work.


Statements of Work with Potential Related Parties

As noted above, the Master Services Agreement provides BPG the ability to engage with and enter into statements of work or

data participation agreements for the provision of services and data contributions to improve and develop the Pearl Engine.

Due to the potential related party relationships that may arise between BPG and potential companies that provide the

services and data contributions (due to Tim Crown’s extensive investment portfolio in a large number of US tech enterprises

such as Prospect Desk), BPG has adopted a process to ensure that the statements of work and data participation agreements

are entered into on an arms’ length basis by ensuring that each party is represented by their own legal counsel as required

and ensuring that Tim Crown abstains from voting on any Board approval for the entry into future statements of work.

BPG also acknowledges that the entry into the above agreements and the opportunities with the Pearl Engine and Pearl Diver

that it has provided as a result, would not have been possible but for BPG Chair, Tim Crown and his Associated Persons.

BPG is aware of its continuous disclosure obligations and will update the market on any other material agreements entered

into under the Master Services Agreement.


Blackpearl Group - Notice of 2023 Annual Shareholders Meeting

Appraisal Report
Rule 7.8.8(b) requires that the relevant notice of meeting provided to shareholders for approval of a Related Party transaction

be accompanied by an appraisal report. The appraisal report has been prepared by Simmons Corporate Finance Limited

for the benefit of BPG shareholders in accordance with Rules 7.10 and 7.8.8(b) and accompanies this Notice in relation to this

resolution.

Implications of Resolution 3 not proceeding

Access to Prospect Desk data is currently critical to servicing existing Pearl Diver customers and obtaining new Pearl Diver

customers. Under the Statement of Work and the Master Services Agreement, the Fees payable to Prospect Desk, including the

20% of the net collected revenue from BPG’s products and/or services that use the data processing component provided by

Prospect Desk (payable monthly), is limited to the NZ$250,000 Fee Cap.

Should the revenue from Pearl Diver continue to increase and the Fee Cap be reached, Prospect Desk has the ability to

suspend or terminate the Master Services Agreement. If the Statement of Work is terminated, it is highly likely that Pearl Diver

will no longer be able to provide its services and all revenue associated with Pearl Diver would cease and detrimentally impact

BPG’s growth and development plans. BPG would need to source the data from other providers and develop processing

programmes to integrate with the Pearl Engine, which would take time and resources that could be spent on other growth and

development projects.

Resolution 4: Ratification of Placement Shares

On 26 June 2023, BPG issued 5,250,407 shares in BPG (Shares) under a private Placement (Placement Shares) raising

approximately NZ$2.2 million at an issue price of NZ$0.42 per Share. The Placement commenced on 26 May 2023 and was

limited to wholesale investors in New Zealand and accredited investors based in the United States of America. The Placement

Shares are of the same class and rank equally with all other existing ordinary shares in BPG and represents just under 15% of

BPG’s equity securities on issue immediately prior to the commencement of the Placement.

Tim Crown, Director and Chairman of the Company, indirectly participated in the Placement on the same terms and criteria as

all the other Placement participants, through his Associated Persons, Crown BP Holdings, LLC and Ohana Farms, LLC. No other

Director or Senior Manager participated in the Placement.


The ratification of the Placement Share issue will provide the Company with further avenues for raising capital and place the

Company in the best position to seize new growth opportunities. Should shareholders approve this resolution, BPG proposes

to raise further capital before the end of the year to accelerate the growth of Pearl Diver and supporting BPG’s drive to

profitability.

NZX Listing Rule Requirements

Shareholder approval for Resolution 4 is required under Rule 4.5.1(c).

The Placement Shares were issued in accordance with Rule 4.5.1, which permits an issue of shares up to 15% of the issued share

capital of BPG in any 12 month period without prior shareholder approval.

Rule 4.5.1(c) effectively provides BPG Shareholders the opportunity to replenish the 15% placement capacity under Rule 4.5.1 by

way of an ordinary resolution, allowing BPG to issue up to another 15% of its issued capital in the same 12 month period.

Implications of Resolution 4 not proceeding

Should Resolution 4 not be passed, BPG will only be able to issue a very limited number of Shares under Rule 4.5.1 and will

have to wait 12 months from the Placement Share issue date, being 26 June 2024, to raise further capital. This would be highly

detrimental to BPG’s pathways to growth and profitability, as without further capital, BPG would have to halt sales and

marketing immediately, greatly limiting the development and promotion of Pearl Diver.

Failure to pass Resolution 4 will not affect the validity of the Placement Shares already issued.

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Notice Of Annual Meeting
Resolution 5: Issue of Shares under the Equity Conversion Agreement

Background

On 26 November 2022 and prior to BPG listing on the NZX Main Board, Crown BP Holdings, LLC (a Related Party of BPG through

BPG’s Chair, Tim Crown, on the basis described further below) advanced to BPG NZ$2,400,000 with a fixed interest rate of 1%

per annum (Debt) under a promissory note (Promissory Note). Under the Promissory Note, BPG agreed to repay half of the Debt

by 23 December 2023 and the balance by 23 January 2025. Under the Promissory Note, Crown BP Holdings, LLC was issued 2.5

million warrants in BPG (Warrants). Each Warrant converts into one ordinary share in BPG, and can be exercised by Crown BP

Holdings, LLC at any time until 24 May 2028. No Warrants have been exercised as at the date of this Notice. Further information

on the Warrants can be found in BPG’s FY23 Annual Report.


The Promissory Note was amended by Crown BP Holdings, LLC on 13 April 2023, extending the Debt repayment dates by 12

months each (Promissory Note Amendment).


Equity Conversion Agreement

As announced to the market on 26 June 2023, BPG entered into a conditional equity conversion agreement with Crown BP

Holdings, LLC (Equity Conversion Agreement) to fully capitalise the Debt owed under the Promissory Note. Under the Equity

Conversion Agreement, Crown BP Holdings, LLC is required to convert 100% of the Debt under the Promissory Note to Shares

in BPG at a conversion price of NZ$0.63 per Share (Conversion), being a 50% premium over the issue price of $0.42 under the

capital raising completed in June 2023. Under the terms of the Equity Conversion Agreement, the Conversion is conditional

upon BPG obtaining shareholder approval under Rule 4.2.1.


Implications of the Issue of Shares under the Equity Conversion Agreement

Upon approval of Resolution 5, Crown BP Holdings, LLC will be issued 3,840,106 new Shares in BPG under the Equity Conversion

Agreement within seven (7) days from the date of this Meeting.


The capitalisation of the Debt will enable the Company to preserve cash to invest in the growth and development of the

Company, whilst encouraging the alignment of Crown BP Holdings, LLC’s interest as an investor and as an Associated Person

of BPG Director and Chairman, Tim Crown, with those of the Shareholders of BPG for the long term.

Dilutive effects

Upon Conversion of the Debt in full, the Promissory Note and Promissory Note Amendment are deemed to be terminated with

no further effect and Crown BP Holdings, LLC will be issued 3,840,106 new Shares.

Crown BP Holdings, LLC’s shareholding will be increased accordingly:

*Crown BP Holdings, LLC is an Associated Person of Tim Crown. Tim Crown has a relevant interest (as defined in the Financial

Markets Conduct Act 1993) in 3,485,153 Shares in aggregate through his relevant interests in Crown BP Holdings, LLC and Ohana

Farms, LLC. Crown BP Holdings, LLC holds 2,500,000 Warrants and Tim Crown also directly holds 288,000 Restricted Shares in

BPG. For a discription of the Restricted Share terms, please refer to page 42 of BPG's FY23 Annual Report.


Pre-ConversionPost-Conversion

Number of Shares held by Crown BP Holdings, LLC*3,098,1296,938,235

Total in class41,130,377 44,970,483

Total percentage of class held by Crown BP Holdings, LLC7.532%15.428%

Example Shareholding percentage5% (2,056,518 shares)4.573%

Blackpearl Group - Notice of 2023 Annual Shareholders Meeting

NZX Listing Rule Requirements
Shareholder approval for Resolution 5 is required under Rule 4.2.1 and 5.2.1.

Under Rule 4.2.1, BPG must, with exception to certain circumstances listed under Rule 4.1.2, only issue equity securities with

approval by ordinary resolution, and complete the share issuance within 12 months of obtaining shareholder approval.


Rule 5.2.1 states that an Issuer must not enter into a “Material Transaction” if a “Related Party” is, or is likely to become, a direct

party to the Material Transaction, unless that Material Transaction is approved by an ordinary resolution or conditional on

such approval.

The capitalisation of the Debt under the Equity Conversion Agreement is a Material Transaction with a Related Party due to the

following factors:

1. Material Transaction

A “Material Transaction” for the purposes of the Rules includes a transaction where an Issuer issues its own Financial

Products having a market value above 10% of the Issuer’s Average Market Capitalisation.

The market value of the new Shares to be issued under the Equity Conversion Agreement is NZ$2.4 million, being over 10%

of BPG’s Average Market Capitalisation of approximately NZ$18 million as at the date of entry into the Equity Conversion

Agreement.

2. Related Party

A “Related Party” for the purposes of the Rules includes an Associated Person of a Director of the Issuer.

Crown BP Holdings, LLC is an Arizona Limited Liability Company, and is an Associated Person of BPG Chair, Tim Crown, as

Tim is a major shareholder, manager (through his membership of Anchor Management, LLC) and a member of Crown BP

Holdings, LLC.

Appraisal Report

Rule 7.8.5 requires an appraisal report to accompany a notice of meeting if more than 50% of the Shares to be issued by

way of an ordinary resolution is intended to be acquired by directors or Associated Persons of directors of BPG, and Rule

7.8.8(b) requires that the relevant notice of meeting provided to shareholders for approval of a Related Party transaction be

accompanied by an appraisal report.

Crown BP Holdings, LLC is an Associated Person and a Related Party of BPG Chair, Tim Crown, as explained above. Accordingly,

an appraisal report has been prepared by Simmons Corporate Finance Limited and accompanies this Notice in relation to this

resolution.

Implications of Resolution 5 not proceeding

Should Resolution 5 not be passed, the new Shares will not be issued to Crown BP Holdings, LLC, and the Debt will only be

payable by way of cash in accordance with the Promissory Note and the Promissory Note Amendment. BPG will need to divert

cash to pay off the Debt by 23 January 2026 rather than invest in Company growth. If the Company is unable to pay off the

Debt repayments, the Company will need to return to Shareholders for alternative capital options.

13

Notice Of Annual Meeting
Resolution 6: Issue of Restricted Share Units to Key Personnel

BPG is proposing to issue up to 2,056,518 unquoted, non-transferrable restricted share units in BPG (RSUs) to select employees

and Contractors of BPG (Key Personnel). This represents 5% of BPG’s Shares on issue at the date of this Notice (if 100% of the

RSUs were to vest and convert to Shares on a one-for-one basis). BPG proposes to issue the RSUs under a new Restricted Share

Unit plan (RSU Plan) to a wholly owned subsidiary to hold the RSUs on bare trust for the benefit of the Key Personnel within 36

months in accordance with Rule 4.2.2(a).

The RSUs are convertible equity securities that entitle the holder to one ordinary share in BPG per RSU. The RSUs will be issued

to the Key Personnel at nil cost, in consideration for the Key Personnel’s contributions to the Company. Shares will be vested

with the Key Personnel over a defined period to provide an incentive and retention arrangement that is appropriate in the

circumstances and will be offered to each Key Personnel through a letter of invitation to participate in the RSU Plan (Letter of

Invitation). Shares issued on the conversion of the RSUs are issued on the same terms and rank equally with the BPG Shares

quoted on the NZX Main Board.

The exercise price (if any) of the RSUs will vary depending on the Key Personnel’s Letter of Invitation. The Letters of Invitation

are subject to the Restricted Share Unit Plan Rules. In any case, the RSUs will lapse (vested or unvested) upon the Key Personnel

ceasing to be employed or contracted by BPG or any of its subsidiaries.

The Board considers that a new RSU Plan will incentivise and align BPG’s key personnel with the interests of the Company

and its shareholders and is consistent with BPG’s growth strategy. The retention of experienced and skilled employees is

strategically and operationally important to the Company, as it is tied with the retention of operational knowledge, technology

capabilities, key partner and customer relationships and industry expertise, as well as providing the company with the

resources for the development of the Pearl Engine and new software features or applications of BPG’s products.

Dilutive Effects

Should Resolution 6 be approved by Shareholders and assuming 100% of the RSUs are vested and converted to Shares on a

one-for-one basis, BPG will issue up to 2,056,518 new Shares in BPG to the Key Personnel over a period of time. Accordingly, BPG’s

total Shares on issue will be (assuming that no further Shares will be issued prior to the RSUs exercising and without reference

to any other Shares that may be issued pursuant to the Equity Conversion Agreement contemplated by Resolution 5):

Pre-RSU Plan IssuePost-RSU Plan Issue and Conversion

Number of Shares to be issued on conversion

of 100% of RSUs issued under the RSU Plan

02,056,518 Shares

Total Shares on Issue41,130,377 Shares43,186,895 Shares

Example shareholding percentage5% (2,056,518 shares)4.762%

Blackpearl Group - Notice of 2023 Annual Shareholders Meeting

NZX Listing Rule Requirements
Shareholder approval for Resolution 6 is required under Rule 4.2.1.

Under Rule 4.2.1, BPG must, with exception to certain circumstances listed under Rule 4.1.2, only issue equity securities with

approval by ordinary resolution, and complete the share issuance within 36 months of obtaining shareholder approval.

As BPG proposes to issue up to 5% of its financial products on issue (as at the date of this Notice), BPG must seek shareholder

approval.

Implications of Resolution 6 not proceeding

Rule 4.6.1 allows for Issuers to issue equity securities of up to 3% of its financial products on issue to its employees or a trustee to

hold for the benefit of employees, without shareholder approval.

Should Resolution 6 not be passed, BPG will be limited to issuing up to the 3% capacity under Rule 4.6.1, being up to 1,233,911

RSUs.

Dilutive Effects for Resolutions 5 and 6

Should Resolutions 5 and 6 be approved by shareholders, BPG will issue a total of 5,896,624 new Shares (being 3,840,106 new

Shares to Crown BP Holdings, LLC and up to 2,056,518 new Shares assuming 100% of RSUs issued under the RSU Plan covert).

BPG’s total Shares on issue will be increased accordingly:

Pre-ConversionPost-Conversion

Total Shares on Issue should Resolutions 5 and 6 be approved41,130,377 47,0 27,0 01

Example shareholding percentage5% (2,056,518 shares)4.373%

15

Blackpearl Group - Notice Of Annual Meeting
Blackpearl Group - Notice of 2023 Annual Shareholders Meeting

---

General Enquiries
+64 9 375 5998 | enquiries@linkmarketservices.com


PROXY FORM/ADMISSION CARD FOR BLACK PEARL GROUP LIMITED 2023 ANNUAL MEETING

Notice is hereby given that the Annual Meeting of Shareholders of Black Pearl Group Limited (the Company) will be held in person on Monday 4

September 2023 at Duncan Cotterill, Level 5, 50 Customhouse Quay, Wellington Central, Wellington 6011, starting at 10am NZDT. If you will attend the

Meeting, please bring this form to assist with your registration. If you will not attend the Meeting but wish to be represented by proxy, please complete

and return this form (in accordance with the lodgment instructions above) to Black Pearl Group Limited’s share registry, Link Market Services, by no later

than 3pm, Friday, 1 September 2023.


Appointment of proxy

All shareholders are entitled to attend and vote at the meeting or to appoint a proxy and vote in their place, unless specifically excluded, or in the case of

a corporate shareholder, a representative to attend and vote instead of him/her and that proxy or representative need not also be a shareholder. The

Chairperson of the Meeting (Tim Crown) and any of the Directors are prepared to act as proxy. Where any Director is appointed as a discretionary

proxy and is not prohibited from voting, each of the Directors intends to vote in favour of all of the Resolutions. Tim Crown is prohibited from voting on

resolutions 3, 4 and 5.

Voting of your holding

Direct your proxy how to vote by making the appropriate election, either online or on this Proxy Form, in respect of each resolution. If you return this form

without directing the proxy how to vote on any particular matter, the proxy may vote as he/she thinks fit or abstain from voting. If you make more than one

election in respect of a resolution your vote will be invalid on that resolution. If this Proxy Form is returned duly signed by a Shareholder with voting

instructions included, but without specifying a person that is appointed as proxy, the Chairperson is deemed to be the proxy for the purpose of that form,

but only to vote to the extent of the voting instructions provided.

Voting Restrictions

Pursuant to Rule 6.3.1, the following voting restrictions apply:

• In relation to Resolution 3, BPG Chair, Tim Crown, and his Associated Persons are prohibited from voting any Shares that they hold.

• In relation to Resolution 4, any shareholder, and their respective Associated Persons, who acquired Placement Shares, are prohibited from

voting any Shares that they hold. This includes Crown BP Holdings LLC and its Associated Persons, including Tim Crown.

• In relation to Resolution 5, Crown BP Holdings, LLC and its Associated Persons, including Tim Crown, are prohibited from voting any Shares

that they hold.

• In relation to Resolution 6, BPG executive Directors, Nick Lissette and Cherryl Pressley and their Associated Persons, are prohibited from

voting as Shares that they hold.


The Company will disregard any votes cast on Resolutions 3, 4, 5 and 6 (as applicable) by any person to whom the above restrictions apply. Any

discretionary proxies given to persons disqualified from voting under the requirements set out above will not be valid.

Attending the meeting

If you wish to vote in person, you should attend the Meeting. Please bring this Proxy Form/Admission Card with you to the Meeting to assist with

your registration.

A corporation which is a Shareholder may appoint a representative to attend the Meeting on its behalf in the same manner as it could appoint a proxy. A

proxy does not need to be a shareholder of the Company.

Signing instructions for proxy forms

Individual

This Proxy Form must be signed by the shareholder or his/her/its attorney duly authorised in writing.

Joint Holding

In the case of a joint shareholding, this Proxy Form may be signed by either, or on behalf of, the joint shareholder (or their duly authorised attorney).

Power of Attorney

This Proxy Form and the power of attorney or other authority, if any, under which it is signed, or a copy of that power or authority certified by a Solicitor,

Justice of the Peace or Notary Public must be received at the office of Link Market Services Limited, in any manner as per the instructions below.

Corporate Shareholder

In the case of a corporate shareholder, this Proxy Form must be signed by a director or a duly authorised officer acting under the express or implied

authority of the shareholder, or an attorney duly authorised by the shareholder.

LODGE YOUR PROXY

Online:

https://investorcentre.linkgroup.nz/voting/BPG

Scan & email:

meetings@linkmarketservices.co.nz Mail:

Use the reply paid

Deliver: envelope or address to:

Link Market Services Link Market Services

Level 30, PwC Tower, PO Box 91976

15 Customs Street West, Auckland 1010 Auckland 1142

Scan this QR code with your smartphone and vote online



Go online to https://investorcentre.linkgroup.nz/voting/BPG to appoint your proxy


PROXY/CORPORATE REPRESENTATIVE FORM

STEP 1: APPOINT A PROXY TO VOTE ON YOUR BEHALF

I/We being a shareholder(s) of Black Pearl Group Limited hereby appoint:




of _

(full name of proxy) (full address)


Or


of

(full name of proxy) (full address)


as my/our proxy to vote for me/us on my/our behalf at the Annual Meeting of the Company to be held on Monday, 4 September 2023 and at

any adjournment of that meeting and to vote on any resolutions to amend any of the resolutions, on any resolution so amended, and on any

other resolution proposed at the meeting (or any adjournment thereof). Unless otherwise instructed as above, the proxy will vote on each resolution as

he/she sees fit, or may abstain from voting. The proxy is appointed only in respect of the above meeting or any adjournment thereof.

STEP 2: ITEMS OF BUSINESS – PROXY VOTING INSTRUCTIONS

Complete this part if you have appointed a proxy above and you want to direct the proxy as to how the proxy should vote.

Please note: For each resolution you must tick one box. If you mark the abstain box for an item, you are directing your proxy not to vote on your behalf

during a poll and your votes will not be counted computing the required majority, for that item.

BUSINESS

To consider and, if thought fit, pass the following resolutions:


Tick (✓) in box to vote

ORDINARY RESOLUTIONS For Against Abstain Discretion

1.

Auditor’s Remuneration: That that the Board be authorised to fix the fees and expenses

of the Company’s auditors.


   

2. Election of Hugo Fisher: That Hugo Fisher, who retires as a Director in accordance with

Rule 2.7.1, and being eligible, be elected as a Director of BPG.


   

3.

Approval of Master Services Agreement and Statement of Work with Related Party:

That the agreements for the supply of data and associated services entered into with

Prospect Desk, LLC, on the basis described in the Explanatory Notes, are approved for the

purposes of Rule 5.2.1.


   

4. Ratification of Placement Share: That in accordance with Rule 4.5.1(c), the ratification of

5,250,407 Shares issued under the Placement on 26 June 2023 is approved.


   

5. Issue of Shares under the Equity Conversion Agreement: That the issue of 3,840,106

Shares to Crown BP Holdings, LLC under the Equity Conversion Agreement, be approved in

accordance with Rules 4.2.1 and 5.2.1.


   

6. Issue of Restricted Share Units to Key Personnel: That, under Rule 4.2.1(a), the Board is

authorised to offer to Key Personnel, up to 2,056,518 restricted share units (representing up

to 5% of BPG’s Shares on issue as at the date of this Notice if 100% of the restricted share

units were to vest and convert to Shares on a one-for-one basis) on the terms of the Key

Personnel Restricted Share Unit Plan described in the Explanatory Notes.


   

STEP 3: SHAREHOLDER QUESTIONS

Shareholders present at the Annual Shareholders’ Meeting will have the opportunity to ask questions during the Meeting. If you cannot attend the

Annual Shareholders’ Meeting but would like to ask a question, you can submit a question online by going to

https://investorcentre.linkgroup.nz/voting/BPG and completing the online validation process or complete the question section below and return to Link

Market Services. Questions will need to be submitted by 3pm on Friday 1 September 2023. The Board will address and answer questions at the

Annual Meeting.




Question:



STEP 4: SIGNATURE OF SHAREHOLDER(S) This section must be completed


Shareholder 1 Shareholder 2 Shareholder 3

or duly authorised officer or attorney or duly authorised officer or attorney or duly authorised officer or attorney



Contact Name _ Contact Daytime Telephone Date




Electronic Investor Communications: If you received the Notice of Meeting and Proxy Form by mail and wish to receive your future investor

communications by email please provide your email address below.

---

www.simmonscf.co.nz




Black Pearl Group Limited


Appraisal Report


In Respect of:

 an Amendment to the Master

Services Agreement with

Prospect Desk, LLC

 the Equity Conversion

Agreement with Crown BP

Holdings, LLC


August 2023




Black Pearl Group Limited Appraisal Report

Index


Section Page


1. Introduction ........................................................................................................................ 1

2. Evaluation of the Fairness of the Fee Cap Amendment .................................................... 6

3. Evaluation of the Fairness of the Equity Conversion Agreement .................................... 11

4. Profile of Black Pearl Group Limited ................................................................................ 18

5. Sources of Information, Reliance on Information, Disclaimer and Indemnity .................. 24

6. Qualifications and Expertise, Independence, Declarations and Consents ...................... 26





Black Pearl Group Limited Page 1 Appraisal Report

1. Introduction

1.1 Background

Black Pearl Group Limited (Black Pearl or the Company) is a data technology

company, focused on unlocking the potential of data for small and medium-sized

businesses (SMBs).

Black Pearl’s shares are listed on the main equities securities market (the NZX Main

Board) operated by NZX Limited (NZX) with a market capitalisation of approximately

$21.8 million as at 10 August 2023. Its audited total equity as at 31 March 2023 was

approximately $2.1 million.

A profile of Black Pearl is set out in section 4.

1.2 Agreement with Prospect Desk, LLC

Black Pearl entered into a master services agreement (the Master Services

Agreement) and a statement of work (the Statement of Work) with Prospect Desk,

LLC (Prospect Desk), under which Prospect Desk provides business consulting

services and data processing functions for Black Pearl’s latest Software as a Service

(SaaS) product Pearl Diver.

In consideration for the services provided under the Master Services Agreement and

Statement of Work, Black Pearl pays a mix of fixed fees and revenue-based fees to

Prospect Desk (the Fees).

Black Pearl was not required to seek shareholder approval to enter into the Master

Services Agreement and Statement of Work as the Fees were capped at $250,000

(the Fee Cap) and any increase in or removal of the Fee Cap is conditional upon

shareholder approval.

Black Pearl now proposes to remove the Fee Cap under the Master Services

Agreement and Statement of Work (the Fee Cap Amendment). This is necessary

as Black Pearl is having success selling the Pearl Diver product and therefore the

$250,000 Fee Cap is expected to be reached later this year.

Prospect Desk does not hold any shares in Black Pearl. It is however a Related Party

of Black Pearl (as defined in the NZX Listing Rules (the Listing Rules)) as Tim

Crown, Black Pearl’s non-executive chair, has an ownership in Prospect Desk

through his private investment company, AZ Crown Investments (AZ Crown).

Mr Crown is the co-founder and chair of the NASDAQ-listed Fortune 500 company

Insight Enterprises, Inc.

1.3 Equity Conversion Agreement with Crown BP Holdings, LLC

Crown BP Holdings, LLC

Crown BP Holdings, LLC (Crown BP) is Black Pearl’s third largest shareholder,

holding 7.53% of the Company’s shares.

Crown BP is an Associated Person (as defined in the Listing Rules) of Mr Crown as

he is a manager of Crown BP (through his membership of Anchor Management, LLC)

and is also a member of Crown BP.



Black Pearl Group Limited Page 2 Appraisal Report

Promissory Note

On 26 November 2022, Crown BP advanced $2.4 million to Black Pearl with a fixed

interest rate of 1% per annum, payable quarterly in arrears (the Debt) under a

promissory note agreement dated 24 November 2022 (the Promissory Note).

Under the Promissory Note, Black Pearl:

 granted Crown BP 2,500,000 warrants (the Warrants)

 agreed to repay 50% of the Debt on or before 23 December 2023 and the

remaining 50% on or before 23 January 2025.

The Promissory Note was amended on 13 April 2023, extending the 2 Debt

repayment dates by 12 months (the Promissory Note Amendment).

Equity Conversion Agreement

Black Pearl and Crown BP entered into a conditional equity conversion agreement

on 26 June 2023 (the Equity Conversion Agreement) to fully capitalise the Debt

owed under the Promissory Note into ordinary shares in Black Pearl at a conversion

price of $0.63 per share (the Conversion Price).

This will result in the issue of 3,840,106 new fully paid ordinary shares to Crown BP

to fully satisfy the Debt (the Crown Allotment) (assuming accrued interest on the

Debt at the date of conversion [being 7 days after the date of the Company’s annual

meeting of shareholders] amounts to $19,267).

The Equity Conversion Agreement is conditional on Black Pearl receiving

shareholder approval for the Crown Allotment.

Should the resolution not be passed, the Debt will be repayable in cash in accordance

with the terms of the Promissory Note and the Promissory Note Amendment.

Shareholding Levels Post the Crown Allotment

The Company’s shareholders not associated with Mr Crown, Crown BP or Ohana

Farms, LLC (Ohana) (a related entity of Mr Crown) (the Non-associated

Shareholders) currently collectively hold 37,645,224 ordinary shares, representing

91.53% of the Company’s ordinary shares on issue.

If the Equity Conversion Agreement is approved by the Non-associated

Shareholders:

 3,840,106 new ordinary shares will be issued to Crown BP under the Crown

Allotment

 Crown BP’s shareholding level in Black Pearl will increase by 7.90% from

7.53% to 15.43%

 the combined shareholding of Crown BP and Ohana (together the Crown

Associates) will increase by 7.82% from 8.47% to 16.29%

 the Non-associated Shareholders’ collective shareholding level will decrease

by 7.82% from 91.53% to 83.71%.



Black Pearl Group Limited Page 3 Appraisal Report


Shareholding Levels Post the Crown Allotment



Current

Crown

Allotment

Post the Crown

Allotment

No. of Shares % No. of Shares No. of Shares %


Crown BP 3,098,129 7.53% 3,840,106 6,938,235 15.43%


Ohana 387,024 0.94% - 387,024 0.86%


Crown Associates 3,485,153 8.47% 3,840,106 7,325,259 16.29%


Non-associated Shareholders 37,645,224 91.53% - 37,645,224 83.71%


Total

41,130,377 100.00% 3,840,106 44,970,483 100.00%


1.4 Annual Meeting

Black Pearl is holding its annual meeting of shareholders on 4 September 2023,

where the Company will seek shareholder approval of ordinary resolutions in respect

of:

 the Fee Cap Amendment (resolution 3 – the Fee Cap Amendment

Resolution)

 the Equity Conversion Agreement (resolution 5 – the Equity Conversion

Agreement Resolution).

An ordinary resolution is a resolution passed by a simple majority of votes of those

shareholders entitled to vote and voting on the resolution in person or by proxy.

Crown BP and its Associated Persons (as defined in the Listing Rules) are not

permitted to vote on the Equity Conversion Agreement Resolution.

Mr Crown and Ohana are Associated Persons of Prospect Desk and Crown BP and

therefore are not permitted to vote on either the Fee Cap Amendment Resolution or

the Equity Conversion Agreement Resolution.

The Company’s shareholders will also vote at the annual meeting on resolutions in

respect of:

 the Company’s auditor’s remuneration (resolution 1)

 the election of Hugo Fisher as a director (resolution 2)

 the ratification of the issue of 5,250,407 shares on 26 June 2023 (resolution 4)

 the issue of up to 2,056,518 restricted share units to key personnel (resolution

6).

1.5 Summary of Opinions

Fee Cap Amendment

Our evaluation of the fairness of the Fee Cap Amendment as required under the

Listing Rules is set out in section 2.

In our opinion, after having regard to all relevant factors, the terms and conditions of

the Fee Cap Amendment are fair to the Non-associated Shareholders.



Black Pearl Group Limited Page 4 Appraisal Report

Equity Conversion Agreement

Our evaluation of the fairness of the Equity Conversion Agreement as required under

the Listing Rules is set out in section 3.

In our opinion, after having regard to all relevant factors, the terms and conditions of

the Equity Conversion Agreement are fair to the Non-associated Shareholders.

1.6 Regulatory Requirements

Fee Cap Amendment

Listing Rule 5.2.1 stipulates that an Issuer must not enter into a Material Transaction

if a Related Party is a party to the Material Transaction or to one of a related series

of transactions of which the Material Transaction forms part unless the Material

Transaction is approved by way of an ordinary resolution from shareholders not

associated with the Related Party.

The Fee Cap Amendment is a Material Transaction as the Fees payable to Prospect

Desk in any future financial year will likely exceed 1% of the Company’s Average

Market Capitalisation and Prospect Desk is a Related Party of the Company due to

Mr Crown’s ownership interest in the company.

Listing Rule 7.8.8 (b) requires an Appraisal Report to be prepared where a meeting

will consider a resolution required by Listing Rule 5.2.1.

Equity Conversion Agreement

Listing Rule 4.1.1 stipulates that an Issuer must only issue Equity Securities with

approval by ordinary resolution in accordance with Listing Rule 4.2.1.

Listing Rule 7.8.5 (b) requires an Appraisal Report to be prepared where a meeting

will consider a resolution in respect of the issue of Financial Products (ie the Crown

Allotment) as required by Listing Rule 7.8.4 and more than 50% of the Financial

Products to be issued are intended or likely to be acquired by Directors or Associated

Persons of Directors (ie Tim Crown).

The Equity Conversion Agreement is a Material Transaction as the market value of

the Crown Allotment exceeds 10% of the Company’s Average Market Capitalisation

and Crown BP is a Related Party of the Company as Crown BP is an Associated

Person of Mr Crown.

Listing Rule 7.8.8 (b) requires an Appraisal Report to be prepared where a meeting

will consider a resolution required by Listing Rule 5.2.1.

1.7 Purpose of the Report

The Company’s directors not associated with Mr Crown, being Hugo Fisher, Nick

Lisette, Mark Osborne and Cherryl Pressley (the Non-associated Directors) have

engaged Simmons Corporate Finance to prepare an Appraisal Report on the fairness

of the Fee Cap Amendment and the Equity Conversion Agreement in accordance

with the Listing Rules.

Simmons Corporate Finance was approved by NZX Regulation Limited (NZ RegCo)

on 27 July 2023 to prepare the Appraisal Report.

Simmons Corporate Finance issues this Appraisal Report to the Non-associated

Directors for the benefit of the Non-associated Shareholders to assist them in forming

their own opinion on whether to vote for or against the Fee Cap Amendment

Resolution and the Equity Conversion Agreement Resolution.



Black Pearl Group Limited Page 5 Appraisal Report

We note that each shareholder’s circumstances and objectives are unique.

Accordingly, it is not possible to report on the fairness of the Fee Cap Amendment or

the Equity Conversion Agreement in relation to each shareholder. This report on the

fairness of the Fee Cap Amendment and the Equity Conversion Agreement is

therefore necessarily general in nature.

The Appraisal Report is not to be used for any other purpose without our prior written

consent.

1.8 Currency References

Currency references in this report are to:

 $ – New Zealand dollars

 US$ – USA dollars.



Black Pearl Group Limited Page 6 Appraisal Report

2. Evaluation of the Fairness of the Fee Cap Amendment

2.1 Basis of Evaluation

Listing Rule 7.10.2 requires an Appraisal Report to consider whether the terms and

conditions of the Fee Cap Amendment are fair to the Company’s shareholders not

associated with Prospect Desk.

There is no legal definition of the term fair in either the Listing Rules or in any statute

dealing with securities or commercial law in New Zealand.

In our opinion, the Fee Cap Amendment will be fair to the Non-associated

Shareholders if:

 they are likely to be at least no worse off if the Fee Cap Amendment proceeds

than if it does not. In other words, we consider that the Fee Cap Amendment

will be fair if there is no value transfer from the Non-associated Shareholders

to Prospect Desk, and

 the terms and conditions of the Fee Cap Amendment are in line with market

terms and conditions.

We have evaluated the fairness of the Fee Cap Amendment by reference to:

 the fairness of the terms of the Master Service Agreement and Statement of

Work

 the rationale for the Fee Cap Amendment

 the benefits and disadvantages to the Non-associated Shareholders of the Fee

Cap Amendment

 the benefits and disadvantages to Prospect Desk of the Fee Cap Amendment

 the implications if the Fee Cap Amendment Resolution is not approved.

Our opinion should be considered as a whole. Selecting portions of the evaluation

without considering all the factors and analyses together could create a misleading

view of the process underlying the opinion.

2.2 Evaluation of the Fairness of the Fee Cap Amendment

In our opinion, after having regard to all relevant factors, the terms and

conditions of the Fee Cap Amendment are fair to the Non-associated

Shareholders.

The basis for our opinion is set out in detail in sections 2.3 to 2.9.

In summary, the key factors leading to our opinion are:

 the terms of the Master Service Agreement and Statement of Work are fair to

the Non-associated Shareholders

 the rationale for the Fee Cap Amendment is sound. It will enable Prospect

Desk to continue to provide business consulting services and data processing

functions for Pearl Diver, maintaining the Company’s revenue growth and

helping to infiltrate the USA SMB market



Black Pearl Group Limited Page 7 Appraisal Report

 the implication of the Fee Cap Amendment Resolution not being approved by

the Non-associated Shareholders is that it is highly likely that Pearl Diver will

no longer be able to provide its services and all revenue associated with Pearl

Diver will cease, which will adversely impact Black Pearl’s growth and

development plans. Black Pearl will need to source the data from other

providers and develop processing programs to integrate with the Pearl Engine

technology platform, which will take time and resources that could be spent on

other growth and development projects.

2.3 Terms of the Master Services Agreement and Statement of Work

Background

On 23 March 2023, Black Pearl announced the launch of Pearl Diver, the Company’s

new SaaS product that provides businesses unique visibility into their website

visitors.

The provision of Pearl Diver’s services is facilitated by data partnerships and data

co-operatives that supply data and associated services that feed into the Company’s

Pearl Engine technology platform. Pearl Diver cannot operate without the supply of

data.

To this effect, Black Pearl entered into the Master Services Agreement and a

Statement of Work with Prospect Desk.

Master Services Agreement

The Master Services Agreement sets out the relationship between Black Pearl and

Prospect Desk for the provision of data partnership services for the Company.

The key terms of the Master Services Agreement are:

 a minimum term of 3 years, with the ability to mutually agree to renew the term

for a further 3 years, or such other period(s) as agreed to by parties

 Prospect Desk grants Black Pearl a non-exclusive licence to use the data held

in its data co-operative

 Black Pearl grants Prospect Desk a limited, non-exclusive, revocable licence

to use (including the right to store, process and modify) certain data held by

Black Pearl

 until such time as Black Pearl obtains shareholder approval for the Master

Services Agreement and all related series of transactions, the aggregate

amount Black Pearl is required to pay to Prospect Desk under the Master

Services Agreement, statements of work or other related transactions is the

Fee Cap (ie $250,000)

 should the Fees reach the Fee Cap, Prospect Desk may suspend or terminate

the Master Services Agreement or any statements of work or related

transactions (including any part of them) by giving written notice to Black Pearl

 on termination of the Master Services Agreement, all data licenced through the

Master Services Agreement by Prospect Desk and Black Pearl will cease and

all Fees payable under the Master Services Agreement and any statements of

work will cease

 there are no break fees associated with termination

 upon obtaining shareholder approval, the Fee Cap will cease to apply.



Black Pearl Group Limited Page 8 Appraisal Report

Statement of Work

Under the Master Services Agreement, Black Pearl has the ability to engage with and

enter into statements of work or data participation agreements for the provision of

services and data contributions to improve and develop the Pearl Engine.

Black Pearl has entered into a Statement of Work with Prospect Desk for the

provision of business consulting services and data access and processing services

for Pearl Diver.

The data provided by Prospect Desk under the Statement of Work is supplied to Pearl

Diver customers and end users as part of Pearl Diver’s services.

The key terms of the Statement of Work are:

 Prospect Desk will provide the following services:

 business consulting services in relation to the business strategy and

marketing for Black Pearl’s products and services

 access and processing of data

 a term of:

 in relation to the business consulting services: month to month

 in relation to the data services: 3 years plus any extension in accordance

with the Master Services Agreement

 the following Fees are payable:

 one-off program set up fee and data access fee: US$25,000

 3 months business consulting fee: US$5,000 per month

 monthly data processing fee: 20% of the net revenue collected by Black

Pearl from the Company’s customers products and / or end users to the

extent the net revenue relates to services that use the data supplied

processing component provided by Prospect Desk (subject to a minimum

fee of US$15,000)

 the Fee Cap terms in the Master Services Agreement applies.

Fairness of Terms

The negotiations of the terms of the Master Services Agreement on Black Pearl’s

part were led by Nick Lissette (executive director and chief executive officer), Karen

Cargill (chief financial officer), Sam Daish (chief technology officer) and the

Company’s legal advisers. Prospect Desk’s negotiations were led by its chief

executive officer and chief information officer.

We are advised by the Non-associated Directors that the terms of the Master Service

Agreement and Statement of Work are consistent with what would typically be

expected in a commercial services agreement.

It is difficult to benchmark the Fees against comparable data as such data is not

publicly available.



Black Pearl Group Limited Page 9 Appraisal Report

Based on our understanding of the background to the negotiations, the

representation made by the Non-associated Directors that the terms were negotiated

on an arms-length basis and in the absence of publicly available comparable data,

we are of the view that the terms of the Master Service Agreement and Statement of

Work are fair to the Non-associated Shareholders.

2.4 Rationale for the Fee Cap Amendment

Black Pearl announced on 3 August 2023 that the launch of Pearl Diver in March

2023 has generated over $1 million in new annual recurring revenue (ARR) in the 90

days ended 31 July 2023.

The Non-associated Directors have advised us that the Company can only achieve

this growth and continued sales if the Fee Cap is removed by way of the Fee Cap

Amendment.

The approval of the Fee Cap Amendment will enable Black Pearl to continue to

increase its monthly recurring revenue (MRR) and ARR through the continuation of

services provided through Pearl Diver.

The steady increase in MRR and ARR will enhance the Company’s growth and

profitability and Pearl Diver will be the key for Black Pearl being able to infiltrate the

SMB market in the USA, providing future growth potential and enhancing the

Company’s ability to attract overseas investors.

In our view, the rationale for the Fee Cap Amendment is sound. It will enable the

Company to continue its MRR and ARR growth through the continuation of services

provided through Pearl Diver and help to infiltrate the USA SMB market.

2.5 Main Advantage to the Non-associated Shareholders of the Fee Cap

Amendment

The Fee Cap Amendment solidifies Black Pearl’s commercial relationship with

Prospect Desk, enabling the Company to continue to grow its revenue and help

infiltrate the USA SMB market.

2.6 No Disadvantages to the Non-associated Shareholders of the Fee Cap

Amendment

In our view, there are no disadvantages to the Non-associated Shareholders

associated with the Fee Cap Amendment.

2.7 Other Issues for the Non-associated Shareholders to Consider

No Impact on Share Price and Liquidity

On the basis that the terms and conditions of the Master Services Agreement and

Statement Of Work are fair, we are of the view that the Fee Cap Amendment will

have no impact on Black Pearl’s share price and the liquidity of the Company’s

shares.

No Change in Business Risk

The Fee Cap Amendment will have negligible impact on the business risks faced by

the Company other than the Master Services Agreement and any statements of work

under it are governed by the laws of the State of Arizona and any disputes will be

subject to dispute resolution procedures in Arizona. Therefore if the Company had

to enforce the terms of the Master Services Agreement and any statements of work

under it, it would be required to do so in the jurisdiction of Arizona.



Black Pearl Group Limited Page 10 Appraisal Report

The total liability of Prospect Desk or Black Pearl under the Master Services

Agreement or any statements of work under it is limited to the total amount paid by

Black Pearl under the Master Services Agreement or any statements of work under

it. There is a risk that Prospect Desk’s liability to the Company may exceed that

liability limit and Black Pearl would be unable to fully recuperate any loss.

2.8 Likelihood of the Fee Cap Amendment Resolution Being Approved

The Fee Cap Amendment Resolution is an ordinary resolution, passed by a simple

majority of votes of those shareholders entitled to vote and voting on the resolution

in person or by proxy.

Prospect Desk does not hold any shares in the Company. The Crown Associates

are not permitted to vote on the Fee Cap Amendment Resolution. Therefore

shareholders holding 91.53% of the shares will determine the outcome of the Fee

Cap Amendment Resolution (assuming they all vote).

The Non-associated Directors have unanimously recommended that the

Non-associated Shareholders vote in favour of the Fee Cap Amendment Resolution.

The Company’s top 10 shareholders excluding Crown BP collectively hold 50.43% of

the Company’s shares (representing 55.10% of the maximum number of shares that

can vote on the Fee Cap Amendment Resolution) and will therefore significantly

influence the outcome of the voting on the resolution if they vote.

We are not aware of how these major shareholders will vote in respect of the

resolution.

2.9 Implications if the Fee Cap Amendment Resolution is not Approved

The Fees payable under the Master Services Agreement and Statement of Work are

currently limited to the $250,000 Fee Cap.

If the Fee Cap Amendment Resolution is not approved, then should the revenue from

Pearl Diver continue to increase and the Fee Cap is reached, Prospect Desk has the

ability to suspend or terminate the Master Services Agreement.

If the Statement of Work is terminated, the Non-associated Directors are of the view

that it is highly likely that Pearl Diver will no longer be able to provide its services and

all revenue associated with Pearl Diver will cease, which will adversely impact Black

Pearl’s growth and development plans.

Black Pearl will need to source the data from other providers and develop processing

programs to integrate with the Pearl Engine technology platform, which will take time

and resources that could be spent on other growth and development projects.

2.10 Voting For or Against the Fee Cap Amendment Resolution

Voting for or against the Fee Cap Amendment Resolution is a matter for individual

shareholders based on their own views as to value and future market conditions, risk

profile and other factors. Non-associated Shareholders will need to consider these

consequences and consult their own professional adviser if appropriate.



Black Pearl Group Limited Page 11 Appraisal Report

3. Evaluation of the Fairness of the Equity Conversion Agreement

3.1 Basis of Evaluation

Listing Rule 7.10.2 requires an Appraisal Report to consider whether the terms and

conditions of the Equity Conversion Agreement are fair to the Company’s

shareholders not associated with Crown BP.

In our opinion, the Equity Conversion Agreement will be fair to the Non-associated

Shareholders if:

 they are likely to be at least no worse off if the Equity Conversion Agreement

proceeds than if it does not. In other words, we consider that the Equity

Conversion Agreement will be fair if there is no value transfer from the

Non-associated Shareholders to Crown BP, and

 the terms and conditions of the Equity Conversion Agreement are in line with

market terms and conditions.

We have evaluated the fairness of the Equity Conversion Agreement by reference to:

 the rationale for the Equity Conversion Agreement

 the fairness of the terms of the Equity Conversion Agreement

 the impact of the Equity Conversion Agreement on Black Pearl’s financial

position

 the impact of the Equity Conversion Agreement on the control of Black Pearl

 the dilutionary impact of the Equity Conversion Agreement

 the impact of the Equity Conversion Agreement on Black Pearl's share price

 the benefits and disadvantages to the Non-associated Shareholders of the

Equity Conversion Agreement

 the benefits and disadvantages to Crown BP of the Equity Conversion

Agreement

 the implications if the Equity Conversion Agreement Resolution is not

approved.

Our opinion should be considered as a whole. Selecting portions of the evaluation

without considering all the factors and analyses together could create a misleading

view of the process underlying the opinion.



Black Pearl Group Limited Page 12 Appraisal Report

3.2 Evaluation of the Fairness of the Equity Conversion Agreement

In our opinion, after having regard to all relevant factors, the terms and

conditions of the Equity Conversion Agreement are fair to the Non-associated

Shareholders.

The basis for our opinion is set out in detail in sections 3.3 to 3.13.

In summary, the key factors leading to our opinion are:

 the rationale for the Equity Conversion Agreement is sound. It converts the

$2.4 million Debt (plus accrued interest) into equity, thus preserving the

Company’s cash reserves

 the terms of the Equity Conversion Agreement are fair. The Conversion Price

is at a premium of between 13% and 29% to the recent market prices for the

Company’s shares and therefore will not be value dilutionary to the

Non-associated Shareholders

 the Crown Allotment will have a positive impact on Black Pearl’s financial

position, preserving over $2.4 million of the Company’s cash resources by

issuing equity rather than paying cash to Crown BP to repay the Debt (plus

accrued interest)

 the Equity Conversion Agreement will not increase Crown BP’s level of control

over the Company to any significant degree

 the dilutionary impact of the Equity Conversion Agreement on the

Non-associated Shareholders will be approximately 8.5%

 the Equity Conversion Agreement is unlikely to have any negative impact on

Black Pearl’s share price as the Conversion Price is at a premium to the

Company’s recent share price

 the Equity Conversion Agreement is unlikely to have any impact on the liquidity

of Black Pearl’s shares as the number of shares held by the Non-associated

Shareholders will not change

 the Equity Conversion Agreement will not change the business risk profile of

Black Pearl to any significant degree

 the attraction of Black Pearl as a takeover target is unlikely to change

 the implication of the Equity Conversion Agreement Resolution not being

approved by the Non-associated Shareholders is that Black Pearl will need to

repay the $2.4 million Debt in cash on or before 23 January 2026. This would

likely require the Company to undertake one or more capital raises in the near

term to maintain its solvency.

3.3 Rationale for the Equity Conversion Agreement

In our opinion, the rationale for the Equity Conversion Agreement is sound.

It enables Black Pearl to preserve $2.4 million of its cash reserves by converting the

Debt into equity.



Black Pearl Group Limited Page 13 Appraisal Report

3.4 Terms of the Equity Conversion Agreement

Crown BP advanced the Debt of $2.4 million to Black Pearl with a fixed interest rate

of 1% per annum on 26 November 2022 under the Promissory Note.

Under the Promissory Note Amendment, Black Pearl agreed to repay 50% of the

Debt on or before 23 December 2024 and the remaining 50% on or before 23 January

2026.

Under the Equity Conversion Agreement, Black Pearl will issue 3,840,106 new fully

paid ordinary shares to Crown BP at the Conversion Price of $0.63 per share to fully

repay the Debt (including an estimated $19,267 of accrued interest).

The new ordinary shares will be issued on terms identical to, and ranking pari passu

with, all of the Company’s ordinary shares on the date of the Crown Allotment.

The key term of the Equity Conversion Agreement from the perspective of the

Non-associated Shareholders is the Conversion Price.

We understand that the Conversion Price of $0.63 was agreed between Black Pearl

and Crown BP based on a 50% premium to the $0.42 issue price for the share

placements made by the Company in June 2023 which raised $2.2 million of fresh

equity.

A summary of Black Pearl’s daily closing share price and monthly volumes of shares

traded since it listed on the NZX Main Board on 2 December 2022 is set out in section

4.8.

The Company’s shares have traded between $0.30 and $1.08 over the period at a

volume weighted average share price (VWAP) of $0.49:

 the shares traded at $0.53 on 10 August 2023

 the one month VWAP to 10 August 2023 was $0.56

 the 3 months VWAP to 10 August 2023 was $0.51

 the 6 months VWAP 10 August 2023 was $0.50

 the VWAP between 2 December 2022 and 10 August 2023 was $0.49.


The Conversion Price of $0.63 per share represents a premium of between 13% and

29% to the recent market prices for the Company’s shares.



Black Pearl Group Limited Page 14 Appraisal Report

We are of the view that the Conversion Price is fair to the Non-associated

Shareholders as it is at a premium to the recent market prices for the Company’s

shares and accordingly there is unlikely to be any material value transfer from the

Non-associated Shareholders to Crown BP through the Crown Allotment.

Based on the above, we are of the opinion that the terms and conditions of the Equity

Conversion Agreement are fair to the Non-associated Shareholders.

3.5 Impact on Financial Position

A summary of Black Pearl’s recent financial position is set out in section 4.6.

The Company had total equity of approximately $2.1 million and cash and cash

equivalents of approximately $1.8 million as at 31 March 2023.

If Black Pearl does not issue the shares under the Crown Allotment, then it will be

required to repay 50% of the Debt in cash on or by 23 December 2024 and the

remaining 50% in cash on or before 23 January 2026.

The issue of shares under the Crown Allotment will have a positive impact on Black

Pearl’s financial position as the Company’s cash resources will be preserved by

issuing equity rather than making 2 cash payments totalling $2.4 million (plus accrued

interest) to Crown BP to repay the Debt.

3.6 Impact on Control

Share Capital and Shareholders

Black Pearl currently has 41,130,377 fully paid ordinary shares on issue held by 208

shareholders. The names, number of shares and percentage holding of the

Company’s 10 largest shareholders as at 4 August 2023 are set out in section 4.4.

Shareholding Voting

As set out in section 1.3, if the Equity Conversion Agreement is approved, Crown

BP’s shareholding in Black Pearl will increase by 7.90% from 7.53% to 15.43%

following the Crown Allotment.

We are of the view that the Crown Allotment will not increase Crown BP’s ability to

influence the outcome of shareholding voting to any significant degree.

Even with a 15.43% shareholding, Crown BP will not be able to determine the

outcome of any special resolutions (which require the approval of 75% of the votes

cast by shareholders) or the outcome of any ordinary resolutions (which require the

approval of more than 50% of the votes cast by shareholders), subject always to

applicable voting restrictions under the Listing Rules and the Companies Act 1993.

Similarly, the 7.82% increase in the Crown Associates’ control of voting rights from

8.47% to 16.29% following the Crown Allotment will not increase the Crown

Associates’ ability to influence the outcome of shareholding voting to any significant

degree.

We note that any transactions between Black Pearl and any shareholder holding 10%

or more of the Company’s shares will need to satisfy the requirements of the Listing

Rules with respect to transactions with related parties.



Black Pearl Group Limited Page 15 Appraisal Report

Board of Directors

As set out in section 4.3, the Company currently has 5 directors, of whom only

Mr Crown is deemed to be an associate of Crown BP.

We are advised by the Non-associated Directors that the Equity Conversion

Agreement will not change the composition of the Board in the near term.

Operations

We are advised by the Non-associated Directors that Crown BP’s influence over

Black Pearl’s operations is predominantly through its Board representation and that

the approval of the Equity Conversion Agreement will not change Crown BP’s level

of influence over the Company’s operations.

3.7 Dilutionary Impact

The issue of shares under the Crown Allotment will result in the Non-associated

Shareholders' shareholdings in the Company being diluted by 8.5%.

By way of example, a shareholder currently holding 1.00% of the Company’s shares

will hold 0.91% of the Company’s shares immediately after the Crown Allotment.

While the dilutionary impact may be considered by some Non-associated

Shareholders to be relatively significant, we are of the view that the Non-associated

Shareholders’ main focus should be on whether there is any dilutionary impact on

the value of their respective shareholdings rather than on their level of voting rights.

As stated in section 3.4, we are of the view that the terms of the Equity Conversion

Agreement are fair to the Non-associated Shareholders from a financial point of view

and therefore do not dilute the value of their respective shareholdings.

3.8 Impact on Share Price and Liquidity

Share Price

A summary of Black Pearl’s daily closing share price and daily volume of shares

traded from 2 December 2022 to 10 August 2023 is set out in section 4.8.

In our view, the Equity Conversion Agreement is unlikely to have any negative impact

on the Company’s share price as the Conversion Price represents a premium of

between 13% and 29% to the recent market prices for the Company’s shares.

Liquidity

The analysis in section 4.8 shows that Black Pearl’s shares are relatively thinly traded

on the NZX Main Board. 11.4% of Black Pearl’s shares have traded since the

Company’s shares commenced trading on the NZX Main Board on 2 December

2022.

In our view, the Equity Conversion Agreement is unlikely to have any impact on the

liquidity of the Company’s shares as the number of shares held by the

Non-associated Shareholders will not change.

3.9 Main Advantage to the Non-associated Shareholders of the Equity Conversion

Agreement

The Equity Conversion Agreement enables Black Pearl to preserve $2.4 million of its

cash resources by converting the Debt into equity at the Conversion Price, which is

at a significant premium to Black Pearl’s current share price.



Black Pearl Group Limited Page 16 Appraisal Report

3.10 Main Disadvantage to the Non-associated Shareholders of the Equity

Conversion Agreement

The main disadvantage to the Non-associated Shareholders of the Equity

Conversion Agreement is that the Crown Allotment will dilute their interests in the

Company by 8.5%.

In our view, the positive aspect of preserving the Company’s cash reserves

significantly outweighs the dilutionary impact of the Crown Allotment.

3.11 Other Issues for the Non-associated Shareholders to Consider

Benefits to Black Pearl of Crown BP as a Cornerstone Shareholder

The Equity Conversion Agreement will strengthen Crown BP’s position as an

important strategic investor in the Company, further signalling its confidence in the

future prospects of Black Pearl.

No Change in Business Risk

The Equity Conversion Agreement will have negligible impact on the business risks

faced by the Company.

Likelihood of a Takeover Offer Unlikely to Change

In our view, irrespective of whether Crown BP holds 7.53% or 15.43% of the

Company’s shares, it is unlikely to change the attraction of Black Pearl as a takeover

target to Crown BP or to other parties:

 as stated in section 3.6, the Crown Allotment will not change Crown BP’s level

of control over the Company to any significant degree and therefore Crown

BP’s inclination to make a takeover offer (or not) is unlikely to change

 the decision of any bidder looking to fully or partially take over the Company is

unlikely to be influenced by whether Crown BP held 7.53% or 15.43% of the

Company’s shares.

3.12 Likelihood of the Equity Conversion Agreement Resolution Being Approved

The Equity Conversion Agreement Resolution is an ordinary resolution, passed by a

simple majority of votes of those shareholders entitled to vote and voting on the

resolution in person or by proxy.

The Crown Associates are not permitted to vote on the Equity Conversion Agreement

Resolution. Therefore shareholders holding 91.53% of the shares will determine the

outcome of the Equity Conversion Agreement Resolution (assuming they all vote).

The Non-associated Directors have unanimously recommended that the

Non-associated Shareholders vote in favour of the Equity Conversion Agreement

Resolution.

The Company’s top 10 shareholders excluding Crown BP collectively hold 50.43% of

the Company’s shares (representing 55.10% of the maximum number of shares that

can vote on the Equity Conversion Agreement Resolution) and will therefore

significantly influence the outcome of the voting on the resolution if they vote.

We are not aware of how these major shareholders will vote in respect of the

resolution.



Black Pearl Group Limited Page 17 Appraisal Report

3.13 Implications if the Equity Conversion Agreement Resolution is not Approved

If the Equity Conversion Agreement Resolution is not approved, then Black Pearl will

have to repay 50% of the Debt ($1.2 million) plus accrued interest in cash on or before

23 December 2024 and the remaining 50% plus accrued interest in cash on or before

23 January 2026.

The Company had approximately $1.8 million of cash and cash equivalents as at

31 March 2023. In order to fund its ongoing operations and meet the Debt repayment

obligations, Black Pearl would need to undertake one or more capital raises prior to

December 2024 to maintain its solvency.

3.14 Voting For or Against the Equity Conversion Agreement Resolution

Voting for or against the Equity Conversion Agreement Resolution is a matter for

individual shareholders based on their own views as to value and future market

conditions, risk profile and other factors. Non-associated Shareholders will need to

consider these consequences and consult their own professional adviser if

appropriate.



Black Pearl Group Limited Page 18 Appraisal Report

4. Profile of Black Pearl Group Limited

4.1 Background

The Company was incorporated on 25 October 2012 as Black Pearl Mail Limited. It

changed its name to Black Pearl Group Limited on 26 October 2022.

Black Pearl’s shares were listed on the NZX Main Board on 2 December 2022 by

way of a direct listing (ie no fresh equity was raised). As part of the direct listing,

Black Pearl issued an NZX Listing Profile dated 29 November 2022 (the Black Pearl

Listing Profile).

The Company’s key events are summarised below.


4.2 Nature of Operations

Black Pearl is a data technology company focused on unlocking the potential of data

for SMBs.

The Company builds, acquires and markets cutting-edge, cloud-based services that

empower businesses to make data-driven decisions, drive productivity and generate

demand.

Black Pearl provides data transparency for businesses of all sizes, helping facilitate

better decision-making and directly unlocking new revenue opportunities.

The core of Black Pearl’s technology is the private and proprietary platform Pearl

Engine, which supports the Company’s cloud based SaaS applications.

Black Pearl owns and operates 3 SaaS solutions:

 Black Pearl Mail – enables businesses to centrally manage their email branding

and transform their daily business email into a marketing tool

 NewOldStamp – enables businesses to centrally manage their email signatures

 Pearl Diver – enables businesses to enhance customer engagement and

conversion rates by transforming anonymous website visits into leads and

identifies key sales opportunities using multiple data measurements to assess

levels of engagement.



Black Pearl Group Limited Page 19 Appraisal Report

4.3 Directors and Senior Management

The directors of Black Pearl are:

 Tim Crown, non-executive chair, associated with Crown BP

 Hugo Fisher, independent non-executive director

 Nick Lissette, executive director

 Mark Osborne, independent non-executive director

 Cherryl Pressley, executive director.

The Black Pearl senior management team consists of:

 Nick Lissette, founder / chief executive officer

 Karen Cargill, chief financial officer

 Cherryl Pressley, chief revenue officer

 Sam Daish, chief technology officer

 Johnson Saju – vice president of operations.

4.4 Capital Structure and Shareholders

Ordinary Shares

Black Pearl currently has 41,130,377 fully paid ordinary shares on issue held by 208

shareholders.

The names, number of shares and percentage holding of the Company’s 10 largest

shareholders as at 4 August 2023 are set out below.


10 Largest Shareholders


Shareholder No. of Shares %


VTPE Investment, LLC (VTPE) 4,130,028 10.04%

New Zealand Central Securities Depository Limited 3,707,597 9.01%

Crown BP 3,098,129 7.53%

Nick Lissette and Karen Cargill 2,496,955 6.07%

Sir Owen Glenn 2,403,720 5.84%

Shane Bruhns, Georgina Bruhns, Margot Thompson and Scott Burns 1,991,819 4.84%

Allan Smith and Neil Welch 1,798,145 4.37%

New Zealand Depository Nominee 1,317,224 3.20%

Peter Clare 1,081,991 2.63%

Lance Lissette 907,586 2.21%


Subtotal

22,933,368 55.76%

Others (198 shareholders) 18,197,009 44.24%


Total

41,130,377 100.00%


Source: NZX Company Research




Black Pearl Group Limited Page 20 Appraisal Report

Restricted Shares

Black Pearl currently has 526,857 restricted shares on issue, held by the Company’s

non-executive directors. The restricted shares have an issue price of either $0.42 or

$1.25 per share but have been issued as fully paid for nil consideration.

The key terms of the restricted shares are:

 they are not transferable

 they may be redeemed by the Company if the director ceases to hold office

before a specified date

 they automatically convert into ordinary shares on specified dates.

Warrants

Black Pearl granted 2,500,000 Warrants to Crown BP on 24 November 2022 as

consideration for the Promissory Note.

The key terms of the Warrants are:

 each Warrant can be exercised for one ordinary share at an exercise price of

$0.01 per warrant

 an expiry date of 24 May 2028.

The Warrants have not been exercised as at the date of this report.

4.5 Financial Performance

A summary of Black Pearl’s recent financial performance is set out below.


Summary of Black Pearl Financial Performance


Year to

31 Mar 22

(Audited)

$000

Year to

31 Mar 23

(Audited)

$000


Subscription revenue 727 1,431


Cost of sales


(535) (730)


Gross profit 192 701


Other revenue 173 180


Operating expenses


(4,928) (8,052)


Loss before income tax (4,563) (7,171)


Net income tax credit 216 270


Loss for the year


(4,347) (6,901)


Source: Black Pearl 2023 annual report


The Company generates revenue from monthly, quarterly or annual subscriptions

charged for its SaaS applications.

Black Pearl had over 3,800 customers as at 31 March 2023, an increase of 496%

over 31 March 2022.

Cost of sales consist mainly of hosting and server costs and personnel expenses.

Other revenue consists mainly of Government grants.



Black Pearl Group Limited Page 21 Appraisal Report

Operating expenses consist mainly of personnel expenses, advertising and

marketing expenses and consulting costs.

4.6 Financial Position

A summary of Black Pearl’s recent financial position is set out below.


Summary of Black Pearl Financial Position


As at

31 Mar 22

(Audited)

$000

As at

31 Mar 23

(Audited)

$000


Current assets 1,379 2,135


Non current assets 358 4,554


Total assets 1,737 6,689


Current liabilities (429) (3,056)


Non current liabilities (340) (1,576)


Total liabilities (769) (4,632)


Total equity

968 2,056


Source: Black Pearl 2023 annual report


Black Pearl’s main current assets as at 31 March 2023 were cash and cash

equivalents of $1.8 million and trade and other receivables of $0.3 million.

Non current assets as at 31 March 2023 consisted mainly of goodwill (arising from

the acquisition of NewOldStamp) of $2.9 million and intangible assets (mainly

capitalised development costs) of $1.7 million.

Current liabilities as at 31 March 2023 consisted mainly of the current portion of the

Debt of $1.2 million, trade and other payables of $0.5 million and contract liabilities

of $0.5 million.

Non current liabilities as at 31 March 2023 consisted mainly of the non current portion

of the Debt of $0.8 million and contingent consideration of $0.5 million (in respect of

the acquisition of NewOldStamp).

The Debt had a carrying value of $2.0 million as at 31 March 2023, reflecting a

$0.4 million fair value write-down to reflect the below market interest rate of 1% per

annum.

Total equity of $2.1 million as at 31 March 2023 consisted of:

 share capital – $28.5 million

 reserves – $3.4 million

 accumulated losses – negative $29.8 million.



Black Pearl Group Limited Page 22 Appraisal Report

4.7 Cash Flows

A summary of Black Pearl’s recent cash flows is set out below.


Summary of Black Pearl Cash Flows


Year to

31 Mar 22

(Audited)

$000

Year to

31 Mar 23

(Audited)

$000


Net cash (outflow) from operating activities (3,795) (5,208)


Net cash (outflow) from investing activities (11) (978)


Net cash received from financing activities

1,405 7,095


Net increase / (decrease) in cash held (2,401) 909


Foreign currency translation adjustment (2) (51)


Opening cash balance 3,304 901


Closing cash balance



901 1,759


Source: Black Pearl 2023 annual report


Financing activities cash flows in the 2022 financial year included $1.4 million raised

from the issue of shares.

Financing activities cash flows in the 2023 financial year included $5.0 million raised

from the issue of shares and the exercise of employee share options and the

$2.4 million Debt.

Subsequent to 31 March 2023, Black Pearl raised $2.2 million from the issue of

5,250,407 shares at a price of $0.42 per share on 26 June 2023.

4.8 Share Price History

Black Pearl’s shares listed on the NZX Main Board on 2 December 2022 at a price

of $1.25.

Set out below is a summary of the Company’s daily closing share price and monthly

volumes traded from 2 December 2022 to 10 August 2023.


Source: NZX Company Research

During the period, Black Pearl’s shares have traded between $0.30 and $1.08 at a

VWAP of $0.49.

-

500,000

1,000,000

1,500,000

2,000,000

0.00

0.20

0.40

0.60

0.80

1.00

2/12/20222/01/20232/02/20232/03/20232/04/20232/05/20232/06/20232/07/20232/08/2023

Volumes Traded

Share Price ($)

Black Pearl Share Price

Monthly volume (rhs)Closing price (lhs)



Black Pearl Group Limited Page 23 Appraisal Report

Trading in the Company’s shares is relatively thin. An analysis of VWAP, traded

volumes and liquidity (measured as traded volumes as a percentage of shares

outstanding) up to 10 August 2023 is set out below.


Share Trading up to 10 August 2023


Period Low


($)

High


($)

VWAP


($)

Volume

Traded

(000)

Liquidity


1 month 0.43 0.60 0.56 1,404 3.4%


3 months 0.39 0.60 0.51 2,226 5.4%


6 months 0.30 0.60 0.50 2,372 5.8%


Since listing 0.30 1.08 0.49 4,704 11.4%


Source: NZX Company Research



Black Pearl Group Limited Page 24 Appraisal Report

5. Sources of Information, Reliance on Information, Disclaimer

and Indemnity

5.1 Sources of Information

The statements and opinions expressed in this report are based on the following main

sources of information:

 the draft notice of annual meeting

 the Black Pearl Listing Profile

 the Master Services Agreement

 the Statement of Work

 the Equity Conversion Agreement

 the Promissory Note and the Promissory Note Amendment

 the Black Pearl annual report for the year ended 31 March 2023

 data in respect of Black Pearl from NZX Company Research and S&P Capital

IQ.

During the course of preparing this report, we have had discussions with and / or

received information from the Non-associated Directors and Black Pearl’s legal

advisers.

The Non-associated Directors has confirmed that we have been provided for the

purpose of this Appraisal Report with all information relevant to the Fee Cap

Amendment and the Equity Conversion Agreement that is known to them and that all

the information is true and accurate in all material aspects and is not misleading by

reason of omission or otherwise.

Including this confirmation, we have obtained all the information that we believe is

needed for the purpose of preparing this Appraisal Report.

In our opinion, the information to be provided by Black Pearl to the Non-associated

Shareholders is sufficient to enable the Non-associated Directors and the

Non-associated Shareholders to understand all the relevant factors and to make an

informed decision in respect of the Fee Cap Amendment and the Equity Conversion

Agreement.

5.2 Reliance on Information

In preparing this report we have relied upon and assumed, without independent

verification, the accuracy and completeness of all information that was available from

public sources and all information that was furnished to us by Black Pearl and its

advisers.

We have evaluated that information through analysis, enquiry and examination for

the purposes of preparing this report but we have not verified the accuracy or

completeness of any such information or conducted an appraisal of any assets. We

have not carried out any form of due diligence or audit on the accounting or other

records of Black Pearl. We do not warrant that our enquiries would reveal any matter

which an audit, due diligence review or extensive examination might disclose.



Black Pearl Group Limited Page 25 Appraisal Report

5.3 Disclaimer

We have prepared this report with care and diligence and the statements in the report

are given in good faith and in the belief, on reasonable grounds, that such statements

are not false or misleading. However, in no way do we guarantee or otherwise

warrant that any forecasts of future profits, cash flows or financial position of Black

Pearl will be achieved. Forecasts are inherently uncertain. They are predictions of

future events that cannot be assured. They are based upon assumptions, many of

which are beyond the control of Black Pearl and its directors and management.

Actual results will vary from the forecasts and these variations may be significantly

more or less favourable.

We assume no responsibility arising in any way whatsoever for errors or omissions

(including responsibility to any person for negligence) for the preparation of the report

to the extent that such errors or omissions result from our reasonable reliance on

information provided by others or assumptions disclosed in the report or assumptions

reasonably taken as implicit, provided that this shall not absolve Simmons Corporate

Finance from liability arising from an opinion expressed recklessly or in bad faith.

Our evaluation has been arrived at based on economic, exchange rate, market and

other conditions prevailing at the date of this report. Such conditions may change

significantly over relatively short periods of time. We have no obligation or

undertaking to advise any person of any change in circumstances which comes to

our attention after the date of this report or to review, revise or update this report.

We have had no involvement in the preparation of the notice of annual meeting

issued by Black Pearl and have not verified or approved the contents of the notice of

annual meeting. We do not accept any responsibility for the contents of the notice of

annual meeting except for this report.

5.4 Indemnity

Black Pearl has agreed that, to the extent permitted by law, it will indemnify Simmons

Corporate Finance and its directors and employees in respect of any liability suffered

or incurred as a result of or in connection with the preparation of the report. This

indemnity does not apply in respect of any negligence, wilful misconduct or breach

of law. Black Pearl has also agreed to indemnify Simmons Corporate Finance and

its directors and employees for time incurred and any costs in relation to any inquiry

or proceeding initiated by any person. Where Simmons Corporate Finance or its

directors and employees are found liable for or guilty of negligence, wilful misconduct

or breach of law or term of reference, Simmons Corporate Finance shall reimburse

such costs.



Black Pearl Group Limited Page 26 Appraisal Report

6. Qualifications and Expertise, Independence, Declarations and

Consents

6.1 Qualifications and Expertise

Simmons Corporate Finance is a New Zealand owned specialist corporate finance

advisory practice. It advises on mergers and acquisitions, prepares independent

expert's reports and provides valuation advice.

The person in the company responsible for issuing this report is Peter Simmons,

B.Com, DipBus (Finance), INFINZ (Cert).

Simmons Corporate Finance and Mr Simmons have significant experience in the

independent investigation of transactions and issuing opinions on the merits and

fairness of the terms and financial conditions of the transactions.

6.2 Independence

Simmons Corporate Finance does not have at the date of this report, and has not

had, any shareholding in or other relationship with Black Pearl, Mr Crown, Prospect

Desk or Crown BP or any conflicts of interest that could affect our ability to provide

an unbiased opinion in relation to the Fee Cap Amendment or the Equity Conversion

Agreement.

Simmons Corporate Finance has not had any part in the formulation of the Fee Cap

Amendment or the Equity Conversion Agreement or any aspects thereof. Our sole

involvement has been the preparation of this report.

Simmons Corporate Finance will receive a fixed fee for the preparation of this report.

This fee is not contingent on the conclusions of this report or the outcome of the

voting in respect of the Fee Cap Amendment Resolution or the Equity Conversion

Agreement Resolution. We will receive no other benefit from the preparation of this

report.

6.3 Declarations

An advance draft of this report was provided to the Non-associated Directors for their

comments as to the factual accuracy of the contents of the report. Changes made to

the report as a result of the circulation of the draft have not changed the methodology

or our conclusions.

Our terms of reference for this engagement did not contain any term which materially

restricted the scope of the report.

6.4 Consents

We consent to the issuing of this report in the form and context in which it is to be

included in the notice of annual meeting to be sent to the Non-associated

Shareholders. Neither the whole nor any part of this report, nor any reference thereto

may be included in any other document without our prior written consent as to the

form and context in which it appears.



Peter Simmons

Director

Simmons Corporate Finance Limited

11 August 2023

Data sourced from publicly available filings. Our datasets may not be complete. Automated analysis can produce errors. If you believe any data on this page is incorrect, please contact us at hello@nzxplorer.co.nz. For informational purposes only. Not investment advice.