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Repositrak Inc V.TRAK


Primary Symbol: TRAK

Repositrak, Inc., provides retailers, suppliers, and wholesalers with a solution suite to help reduce risk and remain in compliance with regulatory requirements. The Company is a software-as-a-service (SaaS) provider, which operates a business-to-business (B2B) e-commerce, compliance and traceability, and supply chain management platform that partners with retailers, wholesalers, distributors and their product suppliers. Its services include three application suites, such as ReposiTrak Compliance Management (compliance), ReposiTrak Traceability Network (traceability), and ReposiTrak Supply Chain Solutions (supply chain). Its compliance helps its customers vet suppliers and reduce a company’s potential regulatory, legal, and criminal risk from its supply chain partners. Its traceability helps the Company’s customers comply with federal regulatory requirements of traceability. Its supply chain helps its customers to more efficiently manage various interactions with their suppliers.


NYSE:TRAK - Post by User

Bullboard Posts
Post by STOCK4Uon Aug 02, 2000 10:46pm
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Post# 2277252

part 3

part 3Trust Company and certain original shareholders dated for reference the 28 th day of February 1993. The escrow agreement provides that the escrowed shares are to be released from escrow on the receipt of the consent of the British Columbia Superintendent of Brokers (now the Executive Director of the British Columbia Securities Commission) or The Vancouver Stock Exchange (now CDNX). On October 31, 1997 John R. Hislop entered into an agreement with Hugo Wyss, pursuant to which he acquired the 1,500,346 escrowed Luxmatic Shares. The transfer of the 1,500,346 escrowed Luxmatic Shares was approved by The Vancouver Stock Exchange on November 7, 1997. Conflicts of Interest of Luxmatic There may develop potential conflicts of interest to which the directors and officers of Luxmatic may be subject in connection with the operations of Luxmatic. For example, situations may arise where directors and officers will be in direct conflict with Luxmatic. Conflicts, if any, will be subject to the procedures and remedies under the laws of the Netherlands. Dividend Record and Policy of Luxmatic Since its incorporation, Luxmatic has not paid any dividends on the Luxmatic Shares and it is not contemplated that Luxmatic will pay any dividends on the Luxmatic Shares in the immediate or foreseeable future. Promoters of Luxmatic John R. Hislop may be considered to be the promoter of Luxmatic in that he took the initiative in reorganizing the business of Luxmatic. Interests of Management and Others in Material Transactions of Luxmatic Except as described under the heading "Corporate Background and History of Luxmatic", there are no material interests, direct or indirect, of directors, senior officers, any shareholder who beneficially owns, directly or indirectly, more than 10% of the outstanding Luxmatic Shares or any known associate or affiliates of such persons, in any transaction within the last three years or in any proposed transaction which has materially affected or would materially affect Luxmatic. Material Contracts of Luxmatic The only material contracts entered into by Luxmatic during the past two years which can reasonably be regarded as material, are the following: 1. Letter of Intent entered into on February 26, 2000 between Luxmatic and the Corporation with respect to the Offer.ഊ23 2. The Lock-up Agreement. See "Proposed Transaction with Luxmatic". 3. The Luxmatic Fiscal Agency Agreement. See "Information Concerning Luxmatic - Corporate Background and History of Luxmatic". Copies of these agreements will be available for inspection in Vancouver at the offices of counsel to Luxmatic, Clark, Wilson, HSBC Building, Suite 800, 855 West Georgia Street, Vancouver, British Columbia V6C 3H1 and at the offices of Luxmatic, 1100 - 609 West Hasting Street, Vancouver, British Columbia V6B 4W4, at any time during normal business hours during the course of distribution of the Common Shares and Warrants, and for a period of 30 days thereafter. Legal Proceedings Concerning Luxmatic There are no legal proceedings to which Luxmatic is a party nor to the knowledge of management of Luxmatic have any such proceedings been threatened by any Person. Auditors, Transfer Agent and Registrar of Luxmatic The auditors of Luxmatic are Davidson & Company, Chartered Accountants, Stock Exchange Tower, Suite 1270, 609 Granville Street, Vancouver, British Columbia V7Y 1G6. CIBC Mellon Trust Company, at its principal offices at Suite 1600, 1066 West Hastings Street, Vancouver, British Columbia V6E 3X1, is the transfer agent and registrar for the Luxmatic Shares. PLAN OF DISTRIBUTION On March 9, 2000, the Corporation completed a private placement pursuant to prospectus exemptions under applicable securities legislation of an aggregate of 10,000,000 Special Warrants at a price of $0.75 per Special Warrant as provided for in the Agency Agreement dated March 9, 2000 between the Corporation and the Agent for aggregate gross proceeds of $7,500,000. Each Special Warrant entitles the holder thereof to acquire upon exercise, and without payment of any additional consideration, one Common Share and one Warrant at any time on or before the Time of Expiry on the Expiry Date which is the earlier of: (i) the fifth Business Day following the later of the date that (A) a receipt is issued for the Prospectus by the securities commission in the Qualifying Province (as hereinafter defined) in which the holder of the Special Warrants is resident, and (B) the listing of the Common Shares for trading on a recognized stock exchange acceptable to the Agent; and (ii) September 9, 2001. Any Special Warrants not exercised by the holders prior to the Time of Expiry on the Expiry Date shall be deemed to have been automatically exercised immediately prior to the Time of Expiry on the Expiry Date without any further action on the part of the holder. As consideration for the services rendered by the Agent to the Corporation pursuant to the Agency Agreement, the Agent was paid a commission of $750,000 in cash, as well as a commission of 10% payable by the issuance of the 1,000,000 Agent’s Special Warrants, which is equal to an aggregate of 20% of the gross proceeds of the offering of the Special Warrants. The Prospectus qualifies for distribution the Common Shares and Warrants issuable upon exercise of the Agent’s Special Warrants. As additional compensation, the Corporation granted to the Agent and members of its selling group the non-assignable Compensation Warrants, to acquire for no additional consideration at any time prior to the Time of Expiry on the date which is the earlier of: (i) the fifth Business Day following the later of the date that (A) a receipt is issued by the last of the securities commission in the Qualifying Provinces for the Prospectus; and (B) the listing of the Common Shares for trading on CDNX or another stock exchange acceptable to the Agent; and (ii) September 9, 2001, non-assignable compensation options (the "Compensation Options") to purchase an aggregate of 1,000,000 units of the Corporation (the "Optioned Units"), each Optioned Unit consisting of one Common Share and one Warrant, at a price of $0.75 per Optioned Unit. Inഊ24 the event the Compensation Warrants are not exercised prior to the Time of Expiry on the date described above, they shall be deemed to be exercised immediately prior thereto. The Compensation Options are exercisable at any time following exercise of the Compensation Warrants and prior to the Time of Expiry on March 9, 2002. One-half of the Compensation Options are qualified for distribution pursuant to this Prospectus. Pursuant to the terms and conditions of the Agency Agreement, at Closing the Corporation also paid the Agent the Fiscal Advisory Fee of $750,000 which was paid by the issuance of the 1,000,000 Fiscal Special Warrants. Each Fiscal Special Warrant entitles the holder thereof to acquire, upon exercise and without payment of additional consideration, one Common Share at any time on or before 5:00 p.m. (Toronto time) on March 9, 2001. The Common Shares issuable upon exercise of the Fiscal Special Warrants are also qualified for distribution under this Prospectus. Pursuant to the terms and conditions to the Agency Agreement, the Corporation has also agreed concurrent with the closing of the Offer to issue the Finder’s Special Warrants to the Agent. Each Finder’s Special Warrant entitles the holder thereof to acquire, upon exercise and without payment of additional consideration, one Common Share at any time on or before one year from the date of issuance of the Finder’s Special Warrants. The Common Shares issuable upon exercise of the Finder’s Special Warrants are also qualified for distribution pursuant to this Prospectus. In the event that: (i) a receipt for this Prospectus is not issued by the securities commission in the Qualifying Province where a holder is resident on or before the Time of Expiry on October 15, 2000 (or in the case of holders resident outside the Qualifying Provinces, if a receipt has not been issued in the Province of Ontario on or before the Time of Expiry on October 15, 2000); or (ii) the Common Shares have not been listed on CDNX or another stock exchange acceptable to the Agent at or prior to the Time of Expiry on August 17, 2000, then holders of Special Warrants will be entitled, upon exercise or deemed exercise of any Special Warrants, to receive from the Corporation 1.1 Common Shares and 1.1 Warrants for each Special Warrant held, without payment of any additional consideration. No additional fee will be payable to the Agent in connection with the issue of the Common Shares and Warrants upon conversion of the Special Warrants. The Special Warrants were created and issued pursuant to the Special Warrant Indenture dated March 9, 2000 between the Corporation and Montreal Trust. Since the date of issuance no Special Warrants have been exercised. The terms of the Special Warrants were determined by negotiation between the Corporation and the Agent. No additional funds are to be received by the Corporation from the distribution of Common Shares and Warrants upon exercise of Special Warrants, the Agent’s Special Warrants and the Fiscal Special Warrants, or the distribution of the Compensation Options upon exercise of the Compensation Warrants. The Warrants will be issued under and subject to the Warrant Indenture dated March 9, 2000 between the Corporation and Montreal Trust. Subject to adjustment as provided under the Warrant Indenture, each Warrant will entitle the holder thereof to acquire one Common Share at a price of $0.75 per share, exercisable on or before the Time of Expiry on March 9, 2002. The Warrant Indenture provides that on subdivision or consolidation of the Common Shares, the number of Common Shares issuable upon exercise of the Warrants and the exercise price thereof will be adjusted proportionately, and that in the event of any reclassification or change of the Common Shares or consolidation, amalgamation or merger of the Corporation or any transfer of its undertaking or assets as an entirety or substantially as an entirety, the holder shall be entitled to receive the type and amount of shares and other securities or property which he or she would have been entitled to receive as a result of such event if, on the effective date thereof, he or she had been the registered owner of the number of Common Shares to which he or she was theretofore entitled upon exercise. The Warrant Indenture also provides for an adjustment of the exercise price in certain instances where there is a stock dividend or rights offering of Common Shares or other participating shares or other specified distribution to the holders of Common Shares.ഊ25 The Agency Agreement provides that the Corporation will indemnify the Agent in certain circumstances and that the Corporation will not, without the prior consent of the Agent, issue or sell any Common Shares or any securities convertible into Common Shares (other than pursuant to the stock option plan of the Corporation or upon the conversion of any outstanding securities or pursuant to any existing obligations of the Corporation) prior to the Expiry Date. The Common Shares and Warrants have not been and will not be registered under the United States Securities Act of 1933, as amended (the "U.S. Securities Act") and may not be offered or sold within the United States or to, or for, the account or benefit of, United States' residents, except in transactions exempt from the registration requirements of the U.S. Securities Act. Holders of Special Warrants who wish to exercise the Special Warrants held by them and acquire Common Shares and Warrants thereunder should complete the exercise form on their Special Warrant certificate and deliver the certificate and the executed exercise form to Montreal Trust in Calgary, Alberta or Toronto, Ontario. Common Shares and Warrants issued to a holder of Special Warrants, Agent’s Special Warrants, Fiscal Special Warrants or the Finder’s Special Warrants in any province in which a receipt for this Prospectus has not been issued may be subject to resale restrictions contained in applicable securities legislation. DESCRIPTION OF SHARE CAPITAL The Corporation is authorized to issue an unlimited number of Common Shares without nominal or par value, of which, as at the date hereof, 6,000,000 Common Shares are issued and outstanding as fully paid and non-assessable. The holders of Common Shares are entitled to dividends if, as and when declared by the directors, to one vote per share at meetings of the holders of Common Shares, and upon liquidation, to receive such assets of the Corporation as are distributable to the holders of the Common Shares. PRIOR SALES Common Shares During the 12 months prior to the date hereof, Common Shares have been issued by the Corporation as follows: Date of Issuance Number of Common Shares Issued Issue Price Per Common Share Aggregate Issue Price Nature of Consideration Received February 2, 2000 (1) 5,999,999 $0.10 $600,000 Conversion of Shareholder Advances Founder’s Warrants On February 2, 2000 the Corporation granted 1,000,000 Founder’s Warrants to directors, officers and employees of the Corporation. Each Founder’s Warrant entitles the holder thereof to acquire one Common Share at a price of $0.75 per share until February 2, 2002. The Founder’s Warrants were subsequently transferred and assigned to EcomPark effective February 2, 2000.ഊ26 CAPITALIZATION (1) The following table sets forth the capitalization of the Corporation as at March 31, 2000 and June 30, 2000, both before and after giving effect to the exercise of the Special Warrants, the Agent’s Special Warrants and the Fiscal Special Warrants, as well as the completion of the Offer: Authorized Outstanding as at March 31, 2000 (2)(3)(4)(5) Outstanding as at June 30, 2000 (2)(3)(4)(5)(6) Outstanding as at June 30, 2000 after giving effect to the Exercise of the Special Warrants, Agent’s Special Warrants and Fiscal Special Warrants (2)(3)(4)(5)(6) Outstanding as at June 30, 2000 after giving effect to the Exercise of the Special Warrants, Agent’s Special Warrants and Fiscal Special Warrants and Completion of the Offer (2)(3)(4)(5)(6)(7)(8) (audited) (unaudited) (unaudited) Common Shares (unlimited) $600,000 (9) (6,000,000 Common Shares) $600,000 (9) (6,000,000 Common Shares) $7,237,588 (9) (18,000,000 Common Shares) $7,737,685 (9) (45,300,637 Common Shares) Special Warrants $6,637,538 (9) (10,000,000 Special Warrants) $6,637,538 (9) (10,000,000 Special Warrants) Nil Nil Agent’s Special Warrants $893,333 (1,000,000 Special Warrants) $893,333 (1,000,000 Special Warrants) Nil Nil Fiscal Special Warrants Nil (9) (1,000,000 Fiscal Special Warrants) Nil (9) (1,000,000 Fiscal Special Warrants) Nil Nil Notes: (1) The deficit of the Corporation as at March 31, 2000, the date of the Corporation's most recent audited financial statements, was $912,298. (2) Excludes the 3,000,000 Common Shares which are reserved for stock options. As at March 31, 2000, the Corporation had no outstanding stock options. (3) Excludes the 1,000,000 Common Shares that may be issued on exercise of the 1,000,000 Founder’s Warrants outstanding. The Corporation has reserved up to 1,000,000 Common Shares for issuance upon the exercise of the Founder’s Warrants at a price of $0.75 per share. (4) The Corporation has reserved up to 1,000,000 Common Shares for issuance upon the exercise of the Fiscal Special Warrants. (5) The Corporation has reserved for issuance up to 11,000,000 Common Shares and 11,000,000 Warrants for issuance upon exercise of the Special Warrants and the Agent’s Special Warrants. The Corporation has also reserved up to 11,000,000 Common Shares, at a price of $0.75 per share, for issuance upon exercise of the Warrants. (6) The Corporation has reserved for issuance 1,000,000 Common Shares and 1,000,000 Warrants issuable upon exercise of the Compensation Options issuable to the Agent and members of its selling group upon exercise of the Compensation Warrants that are outstanding. The Corporation has also reserved up to 1,000,000 Commonഊ27 Shares at a price of $0.75 issuable upon exercise of the Warrants issuable upon exercise of the Compensation Options. (7) Includes the 26,407,304 Common Shares that may be issued in connection with the completion of the Offer. See "Proposed Transaction with Luxmatic". (8) Excludes the 893,333 Common Shares that may be issued to the Agent upon exercise of the Finder’s Special Warrants which will be issued as payment of the Finder’s Fee in connection with the completion of the Offer. See "Glossary", "Proposed Transaction with Luxmatic" and "Plan of Distribution". (9) These dollar values represent net proceeds to the Corporation after the deduction of selling commissions, professional fees and other related expenses incurred by the Corporation. MANAGEMENT'S DISCUSSION AND ANALYSIS OF OPERATING RESULTS AND FINANCIAL CONDITION The following discussion and analysis should be read in conjunction with the financial statements of the Corporation, as well as the notes thereto, included with this Prospectus. Overview The Corporation was a wholly-owned subsidiary of EcomPark that did not carry on any active business from the date of its incorporation until effective March 31, 1999, when EcomPark transferred the assets, intellectual property and two employees of the Storage Business of EcomPark to the Corporation. During the period ended March 31, 2000, the Corporation focussed on establishing itself as a B2B e-commerce company. Year ended March 31, 2000 During the period ended March 31, 2000, the Corporation recorded sales of $335,637. Sales were mainly comprised of end of the line product at 57%, hard to find product at 27% and new product at 16%. During the period ended March 31, 2000 the Corporation’s primary focus was developing its e-commerce Web site. Since the Web site was not launched until March 15, 2000, sales generated up to March 31, 2000 were derived from the more traditional channels. For the year ended March 31, 2000 sales revenue was generated using traditional methods such as phone, fax and email. WiredMerchant.com’s relationships with key product suppliers allowed it to source product and make it available to its customer base at a reasonable mark up. Customers were offered end-of-line and hard-to-find products, as well as new products. Product was drop shipped from the supplier to the customer and WiredMerchant.com did not take an inventory position. The Corporation realized a gross margin on its recorded sales of $40,000 or 12%. The gross margin of 12% was in line with the expectations of Management. During the period ended March 31, 2000, the Corporation incurred general and administrative expenses of $952,311. General and administrative expenses were largely comprised of Web site development costs of $523,000 and salaries, benefits and consulting fees of $247,000 for the Corporation’s eighteen (18) employees. During the period ended March 31, 2000, the Corporation recorded capital asset amortization of $35,000 related to the acquisition of capital assets in the amount of $295,000. Liquidity and Capital Resources On February 2, 2000, EcomPark converted $600,000 of shareholder loan advances into 5,999,999 Common Shares.ഊ28 On March 9, 2000, the Corporation issued 10,000,000 Special Warrants for gross proceeds of $7,500,000. See “Plan of Distribution”. During the period ended March 31, 2000 the Corporation received $8,211,000 from financing activities, expended $726,000 on operating activities, and invested $3,295,000 in marketable securities and capital assets. Pursuant to the Letter of Intent, the Corporation received an advance from Luxmatic in March 2000 for $750,000. See "Proposed Transaction with Luxmatic". The Corporation also received an advance of $224,000 from EcomPark. Management of the Corporation is of the opinion it has adequate working capital to meet its working capital requirements for the next twelve (12) months. MANAGEMENT OF THE CORPORATION Donald R. Sanderson, Chief Executive Officer and Director Donald R. Sanderson is a graduate from Ryerson University in Ontario with a Bachelor of Applied Arts degree. Mr. Sanderson commenced his career in the broadcasting industry where he was both a broadcaster and a sales and marketing representative. During 20 years in the broadcasting industry, Mr. Sanderson created a network of computer-automated radio stations that were provided with their programming by satellite, a system that is still in use across North America. In addition, he was instrumental in creating a virtual inventory system for the Television Shopping Network where he hired and trained selling hosts and performed on the air. In 1993, Mr. Sanderson co-founded Online Direct Inc. ("Online"), Canada’s first Internet marketing organization. Mr. Sanderson assembled a team of developers at Online that helped develop a number of technology components and software programs still in use across the Internet, including: 1. a telephone technology that allows Internet users with a single telephone line to view Web pages while also making a normal telephone call with a single "click" from a Web site; 2. an online polling machine that is today's international standard within the Polling and Survey Industry; 3. a suite of e-commerce software that is now in use around the world; and 4. the first secure coupon distribution system on the Internet. In 1998, Online merged with two others, and eventually was sold. Mr. Sanderson returned to a private consulting practice in 1998, where he assisted large corporations in the development of their eBusiness systems. Mr. Sanderson also consulted for a number of venture funds throughout the United States, and from May 1999 to October 1999 was the Manager of eBusiness for Compaq Canada Inc., taking them for the first time to a “direct sales” model. Timothy T. Sjoholm, President After graduating from Ryerson University in Toronto, Ontario, Mr. Sjoholm joined DeHaviland Aircraft of Canada as a Mechanical Engineer working in the engineering test laboratory. In 1967 he joined Cesco Electronics Inc., a private company, where he progressed through a series of promotions in sales to become Corporate Product Manager.ഊ29 In 1975 he was recruited to join Avnet International Ltd., where he assumed increasingly responsible positions in both product and sales management. In 1989 he started a pilot telemarketing program to sell across the Canadian market, which was ultimately implemented into the United States. In 1992 Mr. Sjoholm was recruited to join Arrow Electronics Inc. as General Manager, where he developed and managed the Canadian sales team and also negotiated several Canadian franchises. In 1993 he joined Tecmar Technologies Inc., a public company listed on the TSE, as the General Manager of the Computer Storage division, which ultimately became Storage One Inc. (the predecessor to EcomPark) in 1997. Mr. Sjoholm was the President and a Director of Storage One Inc. (the predecessor to EcomPark) where he was responsible for the development and growth of the storage products business, from April 1997 to May 7, 1999. From May 1999 to February 1999 Mr. Sjoholm was responsible for overseeing the development of the business plan of the Corporation and the development of the WiredMerchant.com Web site. On February 1, 2000 Mr. Sjoholm was appointed the President of the Corporation. Christopher J. Hobbs, Chief Financial Officer and Director After graduating from York University in 1990 with a Bachelor of Business Administration degree, Mr. Hobbs joined KPMG LLP. In 1992 Mr. Hobbs received his designation as a Chartered Accountant. Mr. Hobbs’ clientele at KPMG spanned a broad range of industries and sizes, including both private and public companies. The services provided by Mr. Hobbs while at KPMG LLP included accounting and business systems, financing, assistance with acquisitions and divestitures, and taxation. On June 18, 1999 Mr. Hobbs left KPMG LLP to become the Chief Financial Officer of EcomPark. On February 1, 2000 Mr. Hobbs was appointed the Chief Financial Officer of the Corporation. As Chief Financial Officer, his responsibilities include financial reporting, as well as operational and administration duties. Mr. Hobbs is also currently the President, Chief Executive Officer and a Director of Pentland Firth Ventures Ltd., a public company listed on the TSE. He is also currently a Director of SamsCD.com Inc. John A. McMahon, Director Mr. McMahon has been the Chairman of EcomPark since September 23, 1998. Mr. McMahon was the founder, President and Chief Executive Officer of Cellular Express, a cellular equipment distributor and reseller based in Atlanta, Georgia from 1989 to 1995. Mr. McMahon was a senior consultant to the Agent from 1996 to December 31, 1999. In 1998, Mr. McMahon was appointed to the Board of Directors of Diversinet Corp., a public company listed on the TSE that is a developer of products based on public-key infrastructures and technologies required for corporate networks, intranets and the Internet. He is also currently a Director of Pentland Firth Ventures Ltd., a public company listed on the TSE. Mr. McMahon is also currently a Director of Zconnexx Corporation, a public company listed on CDNX, as well as SamsCD.com Inc. Mr. McMahon has been a Member of the Board of Trustees of the Art Gallery of Ontario since 1996. In 1996, Mr. McMahon co-founded and was elected the General Manager of The Merry-Go-Round Children’s Foundation.ഊ30 Douglas M. Stuve, Director Mr. Stuve holds a Bachelor of Arts degree (with distinction) from the University of Alberta and an LL.B from Queen’s University, Kingston, Ontario. Mr. Stuve is a partner with the law firm Burstall Ward of Calgary, Alberta, and has been since April 1, 1998. From July 1, 1993 to April 1, 1998 he was an associate lawyer with Burstall Ward. Mr. Stuve’s principal area of practice is corporate finance and securities law. Mr. Stuve is currently a Director of Patfind Inc., a capital pool company listed on CDNX that has announced its proposed qualifying transaction, Green River Holdings Inc., a public oil and gas company listed on CDNX, as well as Multi-Glass International Inc., an insulation distribution company listed on CDNX. He was a Director of Northline Energy Services Inc., a public oil and gas service company listed on CDNX, from October 1999 until January 2000 when the company was acquired by Trican Well Service Ltd. Mr. Stuve was the Corporate Secretary of EcomPark from May 1999 to March 3, 2000. DIRECTORS AND SENIOR OFFICERS The names, municipalities of residence, positions with the Corporation and the principal occupations of the directors and senior officers of the Corporation are set out below. Name, Municipality of Residence and Positions with the Corporation Occupation for Previous Five Years Common Shares Beneficially Owned (2)(3) Donald R. Sanderson Thornhill, Ontario Chief Executive Officer and Director Chief Executive Officer of the Corporation since February 1, 2000. Independent consultant to EcomPark from November 1999 to February 2000; prior thereto the Manager of eBusiness for Compaq Canada Inc. from May 1999 to October 1994. The Executive Vice-President of Online Direct Inc. from January 1993 to May 1999. Nil Timothy T. Sjoholm Mississauga, Ontario President President of the Corporation since February 1, 2000; prior thereto an employee of the Corporation since May 7, 1999. President of EcomPark from April 1997 to May 7, 1999. The General Manager of the storage products division of Tecmar Technologies Incorporated from November 1993 to April 1997. Nil Christopher J. Hobbs (1) Mississauga, Ontario Chief Financial Officer and Director Chief Financial Officer of the Corporation since February 1, 2000. Chief Financial Officer of EcomPark since June 18, 1999; prior thereto a chartered accountant with KPMG LLP, Chartered Accountants, since 1990. Nil John A. McMahon (1) Toronto, Ontario Director Chairman of EcomPark since September 23, 1998. Consultant to Yorkton from 1996 to December 31, 1999. President and Chief Executive Officer of Cellular Express from 1989 to 1995, a cellular equipment distributor and reseller based in Atlanta, Georgia. Currently a director of Diversinet Corp., a public company listed on the TSE, as well as Zconnexx Corporation, a public company listed on CDNX, and SamsCD.com Inc., a private company. Nilഊ31 Name, Municipality of Residence and Positions with the Corporation Occupation for Previous Five Years Common Shares Beneficially Owned (2)(3) Douglas M. Stuve (1) Calgary, Alberta Director Partner with Burstall Ward, Barristers & Solicitors, since April 1, 1998; prior thereto an associate lawyer with Burstall Ward since July 1, 1993. Currently a Director of Patfind Inc., a capital pool company listed on CDNX that has announced its proposed qualifying transaction, Green River Holdings Inc., a public oil and gas company listed on CDNX, as well as of Multi-Glass International Inc., an insulation distribution company listed on CDNX. Nil Notes: (1) Member of the Audit Committee of the Corporation. (2) Excludes Common Shares issuable pursuant to the exercise of stock options granted to the directors and officers. See "Executive Compensation" and "Compensation of Directors". (3) Does not include the 6,000,000 Common Shares or 1,000,000 Founder’s Warrants owned by EcomPark. PRINCIPAL SHAREHOLDERS To the knowledge of the directors and senior officers of the Corporation, the only Person as at the date hereof that beneficially owns, directly or indirectly, or exercises control or direction over, more than 10% of the Common Shares is as follows: Name and Municipality of Residence Number of Common Shares % of Common Shares before the Exercise of the Special Warrants, Agent’s Special Warrants and Fiscal Special Warrants % of Common Shares after the Exercise of the Special Warrants, Agent’s Special Warrants and Fiscal Special Warrants EcomPark Inc. Toronto, Ontario 6,000,000 100% (1) 33.3% (1) Note: (1) Prior to the exercise of the Compensation Warrants, Founder’s Warrants or any Warrants. As at the date hereof, the directors and senior officers of the Corporation currently own, directly or indirectly, or exercise control or direction over, no Common Shares. Following the exercise or deemed exercise of the Special Warrants, Agent’s Special Warrants and Fiscal Special Warrants, as well as prior to the exercise of any of the Founder’s Warrants, Warrants or the Compensation Options, the directors and senior officers will own no Common Shares. EXECUTIVE COMPENSATION During the financial year ended March 31, 2000, the Corporation had three Executive Officers who were paid aggregate cash consideration of $150,000. For this purpose "Executive Officers" means the Chief Executive Officer, the Chief Financial Officer and the President.ഊ32 The table below shows the total compensation of the Corporation's Executive Officers during the financial year ended March 31, 2000. Summary Compensation Table Annual Compensation Long Term Compensation Name and Principal Position (a) Year (b) Salary (1) ($) (c) Bonus ($) (d) Other Annual Compensation (2) ($) (e) Common Shares Under Options Granted (#) (f) Restricted Shares or Restricted Share Units ($) (g) LTIP Payouts ($) (h) All Other Compensation (2) ($) (i) Donald R. Sanderson Chief Executive Officer (1) 2000 50,000 Nil Nil Nil N/A N/A N/A Christopher J. Hobbs Chief Financial Officer (3) 2000 N/A N/A N/A Nil N/A N/A N/A Timothy T. Sjoholm President (3) 2000 100,000 Nil Nil Nil N/A N/A N/A Notes: (1) In this Prospectus, "Executive Officer" means an individual who at any time during the year was the Chairman of the Board, the Chief Executive Officer, the Chief Financial Officer, the President, a Vice-President of the Corporation, or an officer of the Corporation or any other person who performed a policy-making function in respect of the Corporation who each had individual aggregate salaries and bonuses during the last fiscal year in excess of $100,000. (2) The value of perquisites and other personal benefits do not exceed the lesser of $50,000 and 10% of the total of the annual salary and bonus for the Executive Officers. (3) On February 1, 2000 Donald R. Sanderson was appointed the Chief Executive Officer of the Corporation, Timothy T. Sjoholm was appointed the President of the Corporation, and Christopher J. Hobbs was appointed the Chief Financial Officer of the Corporation. Stock Option Plan All options held by the Executive Officers have been granted pursuant to the Corporation’s incentive stock option plan (the "Stock Option Plan"). The Stock Option Plan provides that the Board of Directors of the Corporation may from time to time, in its discretion, grant to directors, officers, employees and consultants of the Corporation, or any subsidiary of the Corporation, the option to purchase Common Shares provided that the number of Common Shares reserved for issuance under the Stock Option Plan shall not exceed the number of Common Shares established by the Directors and approved by the shareholders of the Corporation (which is currently 3,000,000), and the number of shares reserved for issuance to any one person shall not exceed 5% of the issued and outstanding Common Shares. The Board of Directors is to determine the price per Common Share and the number of Common Shares which may be allotted to each director, officer, employee and consultant and all other terms and conditions of the option. The price per Common Share set by the directors shall not be less than the last price at which a full board lot of Common Shares was, on the last business day prior to the date on which such option is granted, traded on the principal market on which the Common Shares are then traded, less the applicable discount permitted (if any) by such applicable exchange or market. Options may be exercisable for up to five years from the date of grant, but the Board of Directors has the discretion to grant options which are exercisable for a shorter period. Options under the Stock Option Plan are non-assignable. If prior to the exercise of an option, the holder ceases to be a director,ഊ33 officer, employee or consultant, the option of the holder shall be limited to the number of shares purchasable by him/her immediately prior to the time of his/her cessation of office or employment and he/she shall have no right to purchase any other shares. Options must be exercised within 90 days of termination of employment or cessation of position with the Corporation, provided that if the cessation of office, directorship, consulting arrangement or employment was by reason of death, the option must be exercised within 12 months after such death, subject to the expiry date of such option. The following table sets forth outstanding stock options granted by the Corporation under the Stock Option Plan as at March 31, 2000. Number in Group Number of Shares Under Option Expiry Date Exercise Price per Share Directors Nil N/A N/A Officers Nil N/A N/A Employees Nil N/A N/A Total Nil Subsequent to March 31, 2000, the Corporation granted 2,000,000 stock options exercisable at a price of $0.75 per share until July 1, 2005. Option Grants During The Most Recently Completed Financial Year Name (a) Securities Under Options Granted (#) (b) % of Total Options Granted in Financial year (c) Exercise Price ($/Security) (d) Market Value of Securities Underlying Options on the Date of Grant ($/Security) (1) (e) Expiration Date (f) Donald R. Sanderson Nil Nil N/A N/A N/A Timothy T. Sjoholm Nil Nil N/A N/A N/A Christopher J. Hobbs Nil Nil N/A N/A N/A Note: (1) Market Value of Securities is based on the previous price paid by an arm’s length party for the Special Warrants. The following table shows the aggregate number of options exercised, the value realized upon exercise of the options, the number of unexercised options held at year end and the year end value of the unexercised options for options held by Executive Officers of the Corporation.ഊ34 Aggregated Option Exercises During The Most Recently Completed Financial Year and Year End Option Values Name (a) Securities Acquired on Exercise (#) (b) Aggregate Value Realized ($) (c) Unexercised Options at Financial Year-End (#) (d) Value of Unexercised in the Money Options at Financial Year-End ($) (e) Exercisable/Unexercisable Exercisable/Unexercisable Donald R. Sanderson Nil Nil Nil Nil Nil Nil Christopher J. Hobbs Nil Nil Nil Nil Nil Nil Timothy T. Sjoholm Nil Nil Nil Nil Nil Nil Long Term Incentive Plans Other than the Stock Option Plan, details of which are provided above, the Corporation does not have any plans which provide compensation intended to serve as incentive of Executive Officers for performance to occur over a period longer than one year. Employment and Consulting Agreements The Corporation is not a party to any employment or consulting agreements with its senior officers. COMPENSATION OF DIRECTORS Directors' Fees During the financial year ended March 31, 2000 no compensation was paid by the Corporation to Directors for acting as directors. The Corporation has granted options to purchase Common Shares to the directors. See "Executive Compensation Stock Option Plan". Directors' Options During the financial year ended March 31, 2000, no stock options were granted to directors. See "Executive Compensation - Stock Option Plan". During the financial year ended March 31, 2000, there were no stock options exercised by Directors of the Corporation. Other Compensation The Corporation did not pay any other compensation to its Directors during the financial year ended March 31, 2000.ഊ35 INDEBTEDNESS OF DIRECTORS AND SENIOR OFFICERS There has been no indebtedness outstanding by directors or senior officers of the Corporation to the Corporation or from the Corporation to directors or senior officers of the Corporation, at any time since the beginning of the last completed financial year of the Corporation. The Corporation was indebted in the amount of $800,000 to EcomPark until February 2, 2000 when $600,000 of such debt was converted into 5,999,999 Common Shares and the balance was repaid. ESCROWED SECURITIES The following table sets out as of the date hereof the number of Common Shares which are held in escrow: Designation of Class Number of Securities in Escrow as of the date hereof Number of Securities in Escrow After Completion of the Offer Percentage of Class After Exercise of the Special Warrants and After Completion of the Offer Common Shares Nil 3 3% Upon completion of the Offer, it is expected CDNX will require John R. Hislop and Cubix Investments Inc. to enter into a Form 5D value escrow agreement with Montreal Trust and the Corporation (the "Luxmatic Escrow Agreement"), pursuant to which these shareholders will deposit 3 Common Shares into escrow with Montreal Trust. The Luxmatic Escrow Agreement will provide that 25% of the number of Common Shares held thereunder shall be released on the date of the bulletin of CDNX advising of the completion and final acceptance of the Offer, as well as on each of the six month, twelve month and eighteen month anniversaries of the date of such bulletin. Upon completion of the Offer, it is expected CDNX will require EcomPark to enter into a Form 5D value escrow agreement with Montreal Trust and the Corporation (the "EcomPark Escrow Agreement"), pursuant to which EcomPark will deposit 6,000,000 Common Shares into escrow with Montreal Trust. The EcomPark Escrow Agreement will provide that 25% of the number of Common Shares held thereunder shall be released on the date of the bulletin of CDNX advising of the completion and final acceptance of the Offer, as well as on and each of the six month, twelve month and eighteen month anniversaries of the date of such bulletin. CONFLICTS OF INTEREST There may develop potential conflicts of interest to which the directors and officers of the Corporation may be subject in connection with the operations of the Corporation. For example, situations may arise where directors and officers will be in direct conflict with the Corporation. Conflicts, if any, will be subject to the procedures and remedies under the Business Corporations Act (Ontario).ഊ36 DIVIDEND RECORD AND POLICY
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