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Investor Presentaiton

Summary of Interest-Bearing Loans and Borrowings Part 1: Lender Loan start date Purpose (months) Grace period Term (months) Loan value (R$'000) Balance at Mar 31, 2023 (C$'000) Repayable by Total interest payable* Bradesco Mar, 2023 Capex 6 18 4,729 1,262 Mar, 2025 CDI (1) +4.18% Bradesco Jan, 2023 Capex 6 18 10,000 2,594 Jan, 2025 CDI (1) +4.21% Bradesco Jan, 2023 Capex 6 18 5,000 1,297 Jan, 2025 CDI (1) +4.57% Inter Jan, 2023 Working capital 12 24 5,000 1,294 Jan, 2026 CDI (1) +5.51% Itaú (4) Jan, 2023 Working capital 6 6 5,867 1,565 July, 2024 15.84% Brazil Dec, 2022 Working capital 6 18 10,000 3,563 Dec, 2024 CDI (1)+4.10% Brazil (4) Dec, 2022 Working capital Itaú (4) Dec, 2022 Working capital Itaú (4) Dec, 2022 Working capital Brazil Oct, 2022 Working capital 2662 12 12 4,891 1,305 Dec, 2023 14.88% 6 7,800 2,081 May, 2023 15.96% 6 12,105 3,229 May, 2023 16.08% 12 48 20,000 8,319 Oct, 2027 CDI (1) +3.70% Votorantim Sep, 2022 Working capital 12 30 10,000 3,206 Mar, 2025 CDI (1) +5.10% Brazil Sep, 2022 Working capital 6 24 5,000 1,491 Sep, 2024 CDI (1) +3.00% Bradesco Aug, 2022 Equipment 6 24 5,597 1,676 Oct, 2024 IPCA (2) +5.19% ABC Brazil Aug, 2022 Working capital 5 24 3,500 966 Sep, 2024 CDI (1) +7,44% ABC Brazil Aug, 2022 Working capital 6 24 1,500 432 Sep, 2024 CDI (1) +7,44% Santander ABC Brazil Aug, 2022 Working capital 3 24 Aug, 2022 Working capital 6 30 12,000 2,500 2,755 Aug, 2024 CDI (1) +4,85% 757 Mar, 2025 CDI (1) +7,44% (1) (2) CDi (Certificado de Depósito Interbancário) is the average of interbank overnight rates in Brazil. As at March 31, 2023, the 12 months cumulative rate was 13.28%. Inc Variable interest (IPCA) - Broad Consumer Price Index, a measure of the average price needed to buy consumer goods and services. As at March 31, 2023 the 12 months cumulative rate was 5.60%. (4) - $516,000 out of $1,812,000 interest expenses in Q4 2022 were due to a specific type of loan with Itaú and Banco do Brasil in Q4 2022, named "Reverse Factoring". According to accounting standards, the entire interest of Reverse Factoring operations must be recognized at the time of the loan, rather than over the loan period. In Q4 2022, these loans total $6,313,000, with a total of $560,000 in interest expenses. TSX: NPK OTCMKTS: VNPKF со 21
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