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Investor Presentaiton

Sales, General and Administrative Expenses All amounts in CAD $'000, except percentages Q2 2023 Q2 2022 % A 2023 YTD 2022 YTD % A Sales Expenses Sales and marketing expenses Fees paid to sales agents Product delivery freight expenses Total Sales expenses (1,030) (711) 45% (2,100) (1,533) 37% (94) (359) (74%) (231) (495) (53%) (3,723) (7,040) (47%) (7,590) (10,013) (24%) (1,124) (1,070) 5% (2,331) (2,028) 15% General expenses General administrative expenses (888) (389) 128% (1,809) (799) 126% Legal, professional, consultancy and audit costs (290) (77) 277% (607) (488) 24% IT/Software expenses (231) (185) 25% (343) (390) (12%) Taxes and licenses fees (33) (4) 811% (56) (19) 190% Total General expenses (1,442) (655) 120% (2,814) (1,696) 66% Sales and marketing expenses increased by 45% in Q2 2023, mainly due to the implementation of a field sales team, resulting in expenses related to salaries car rentals and travel. G&A expenses increased by 128% primarily be attributed to severance costs, with an expected cumulative annual cost reduction of $588,000. In Q2 2023, the Company set aside a bad debt provision of $25,000, within the total revenue of $75,000,000 generated over the preceding 12 months. Legal, professional, consultancy and audit costs increased by 278%, mainly due to higher expenditures linked to the Company's re-domiciliation to Singapore. TSX: NPK OTCMKTS: VNPKF со 17
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