GMP

General Services:

a.     Business Valuation - GMP will provide a business valuation range based on a minimum of two methods utilizing the prepared financials and employing a multiple/cap rate based on our experience in public and private cannabis business sales. The analysis will provide detailed support for future investors and for internal valuation of any existing shareholders. We can also provide 3rd party, independent valuations for various corporate and M&A transactions.

b.      Corporate Review – Our team will analyze the company’s core books, including all registers and journals, and provide an analysis with recommendations for the company’s five-year projection. GMP will also include any future projects provided by clients based on the information provided and any applicable market data. GMP will review the chart of accounts for all each operating company and all related entities to maximize expenses including 280E and 471 optimizations.

c.       Entity Structuring and Setup – GMP will review each entity involved in the various operational and real estate transactions, as well as current and future cannabis businesses related to the Project. We will present a structured diversification strategy to take advantage of existing cash flows and multiple debt/equity structures and optimize the portfolio of investments. GMP will create a series of model portfolios, each comprised of different asset class mixtures. These asset allocation models form the basis for a corporate rollup strategy for implementation across the Project. We will present organizational structures to maximize tax efficient cash flows between entities and streamline financial processes.

d.      Strategic Financial Planning – GMP will work with Clients to develop monthly and annual financial plans for the combined operating businesses and real estate which will include, but not be limited to, operational budgets, rent rolls, cash flow analysis, inventory and payroll management, organizational flow charts, et al.

e.       Contracts and Corporate Structuring –GMP will complete the operational ecosystem by ensuring the legal and financial structures execute the operational and financial goals set forth by our clients and to certify these processes can be carried out through operations.

f.        Capital Funding/Business Sale – GMP can assist in introducing partners to potential investors or purchasers of their existing business. This would include both equity and debt placement for their existing or future assets. We can also assist in presenting new acquisition opportunities, joint venture projects and product placement throughout our distribution and dispensary networks.

g.      Modeling – GMP will provide a diverse suite of economic tools that can add value for business owners -- our model integrates ERP, projections, setting missions and strategies, providing benchmarks and milestones completing the feedback loop, along with the budget detail and the proper chart of accounts. This also serves to minimize operating taxes by identifying 471 qualifying deductions. This packages directly into the only report system complying with AICPA rules on projection statements. All of our data feeds into a valuation system that can be used to value the existing business for a private or public acquisition.

h.      Operating Partnerships/Business Acquisition – GMP can provide potential operating partners and acquisition targets from their cannabis operator network throughout California, other US markets and Canada. We also maintain relationships with several operators and brands from the CA Prop 215 market who are strategically reentering the cannabis market throughout CA and other parts of the US. GMP works with businesses in almost every cannabis field and has built our network with a focus on businesses who produce unique products with unique processes.

Continuing/Ad Hoc Service Packages:

 i.      Entity Evaluation and Asset Allocation – GMP will evaluate the current and potential asset allocations to maximize returns and minimize potential risks. We will underwrite any potential acquisition or investment within the portfolio to detail the impact across each project and to ensure the potential acquisitons or investments fit within the portfolio risk matrix.

ii.       “CFO/Controller” Services - GMP will review all financial transactions at both the funding and asset levels, managing any third-party resources necessary for each. We can review all business and financial operations for the Project and provide a monthly review of all operations and valuations for each asset within the portfolio. We will evaluate the existing portfolio and cash flows to present accretive opportunities focused on growth and expansion for the existing businesses.

iii.      Monthly Advisory Services - GMP will review all business and financial operations for each project, at the request of our clients, and provide a monthly review of all operations and valuations for the business. We will evaluate the existing portfolio and cash flows to present accretive opportunities focused on growth and expansion for the existing businesses. Our team will analyze the company’s core books, including all registers and journals, and provide an analysis with recommendations for the company’s budget. We provide a diverse suite of economic tools that can add value for business owners integrating ERP, projections, setting missions and strategies, providing benchmarks and milestones completing the feedback loop, along with the budget detail and the proper chart of accounts. This also serves to minimize operating taxes by identifying any 471 qualifying deductions. GMP will provide a future based analysis incorporating anticipated operational and market changes in 2019/2020. We will develop and maintain micro market analysis and macro analysis for the asset/business type, local submarket and overall market. GMP will provide an investment summary about the business, potential valuation and any other materials necessary for potential investors or purchasers.

iv.      Audit Services—GMP can function as your independent attest and advisory audit partner, providing independent certification of the quarterly and annual financial statements for debtor or regulators. Design, develop, and implement proper financial internal controls and development of written Standard Operating Procedures (SOPs). Review cash management procedures, current accounting policies and controls.

v.      Tax Services—We can help with tax compliance and consulting services, with a client-centric focus on mitigating tax risk and minimizing cost, services includes: Corporate Tax Compliance & Reporting, Income tax planning and projections, State and Local income Taxes and Individual income tax service.