Introduction to Delta Corp

SUMMARY TRANSACTION OVERVIEW Overview¹ Ownership¹ Earn-Out • • • Implied initial equity value of approximately $625.0 million for Delta Corp Holdings Limited ("Delta" or "PubCo") Shareholders of Coffee Holding Co., Inc. ("JVA") will receive 1 ordinary share of Pubco for each share of JVA common stock they own and Delta shareholders will receive $625.0 million in shares of Pubco Shareholders of Delta will collectively own approximately 95.21% of Pubco and JVA shareholders will collectively own approximately 4.79% of Pubco on a diluted basis Implied diluted value per share of $5.50 leading to a Pro Forma equity value of $656.5 million • $50 million of additional shares issuable to Delta's existing shareholders if and when the combined company achieves $70.0 million or greater of net income for the fiscal year ending 2023 Transaction Rationale • • Provides Delta with access to public markets, which will help accelerate expansion of its business and enter new markets that have synergies with its core businesses, including a broadening of its energy transition, sustainability, and environmental stewardship related service offerings Attractive entry point/valuation for JVA within the logistics market with significant upside potential To accelerate growth, both organically and through acquisitions, and to broaden the Company's service offerings 1. Pro Forma diluted basis at $5.50 per share, excludes earn-out shares September 2023 | Introduction to Delta Corp 23 25

View entire presentation