High Roller Technologies, Inc.

Climate Impact & Sustainability Data (2021-12 to 2023-09, 2021-12-31 to 2022-12-31, 2022-12-31 to 2024-06-30)

Short-term Goals:

Expand into North American or other regulated markets within 12 months of receiving proceeds from this offering.
Launch at least one new iCasino brand within 12 months.

Intense competition in the online casino gaming industry.
Limited operational history and financial information.
Financial condition creating substantial doubt about ability to continue as a going concern.
Dependence on third-party service providers.
Risks related to fraud and theft.
Dependence on high-bandwidth data capabilities.
Material weaknesses in internal control over financial reporting.
Need for additional capital.
Vulnerability to economic downturns and political/market conditions.
Dependence on obtaining licenses to operate in various jurisdictions.
Lack of public company experience of management team.
Difficulties in managing growth.
Volatility in the price of common stock.
Negative publicity or adverse shift in public opinion.
Changes in laws and regulations.
Risks related to intellectual property and data security.
Risks related to third-party vendor relationships.
Risks related to affiliate arrangements.
Risks related to liquidity and capital resources.
Risks related to income tax rates and changes in tax laws.
Potential for litigation.

Multi-brand strategy to increase market share.
Focus on attracting and retaining high-value customers.
Implementation of security measures to detect and prevent fraud.
Strengthening of internal controls over financial reporting.
Plan to raise additional capital through equity financing.
Diversification of bank accounts to mitigate cash risk.
Development of new product offerings and features.
Investment in technology and infrastructure.
Hiring of additional personnel with public company experience.
Implementation of policies and procedures to ensure compliance with laws and regulations.
Maintenance of insurance coverage.
Ongoing dialogue with regulators and stakeholders.
Implementation of a written related person transaction policy.

Medium-term Goals:

Expand into regulated North American markets within approximately twelve months of receiving proceeds from this offering.

Short-term Goals:

Intense competition in the online casino gaming industry.
Limited operational history and financial information.
Financial condition creating substantial doubt about ability to continue as a going concern.
Dependence on the success of online wagering products.
Risk of fraud and theft.
Need to develop new and exciting gaming products.
Challenges in recruiting and retaining key employees.
Taxation in multiple jurisdictions.
Operational risks associated with international operations.
Negative publicity or adverse public opinion.
Evolving laws and regulations.
Dependence on the legal status of online gaming in various jurisdictions.
Reliance on information technology and systems.
Reliance on third-party service providers.
Material weaknesses in internal control over financial reporting.
Need for additional capital.
Vulnerability to economic downturns and political conditions.
Lack of public company experience of management team.
Difficulties in managing growth.
Volatility of common stock price.

Multi-brand strategy to increase market share.
Focus on high-margin cash flow from international markets to invest in new markets.
Strengthening internal controls over financial reporting.
Seeking additional capital through equity financing.
Implementing measures to detect and prevent fraud.
Continuously introducing new offerings and enhancing existing platforms.
Hiring additional accounting and financial staff and engaging outside consultants.
Hedging strategies to mitigate foreign exchange risk (future plans).
Strengthening relationships with third-party providers.
Developing and implementing business continuity plans.
Implementing robust security measures to protect against cyberattacks.
Diversifying marketing channels.
Obtaining necessary licenses and permits to operate in new jurisdictions.
Developing and implementing a related person transaction policy.

Medium-term Goals:

Short-term Goals:

Competition in the online casino gaming industry is intense.
Limited history of operations and financial information.
Financial condition creates substantial doubt about ability to continue as a going concern.
Success depends on win/hold rates of online gaming products, which are not completely controlled.
Risk of fraud and theft by users and employees.
Growth prospects may suffer if unable to offer new gaming products or make right investment decisions.
Recruitment and retention of executives and key employees are vital.
Taxation in multiple jurisdictions.
Operations located outside the United States.
Negative publicity or adverse shift in public opinion.
Subject to evolving laws and regulations.
Growth depends on legal status of real-money online iCasino gaming.
Reliance on information technology and systems.
Product offerings may contain undetected errors.
Vulnerability to hacker attacks.
Reliance on third-party payment processors.
Reliance on other third-party service providers.
Service interruptions from internet and technology providers.
Material weaknesses in internal control over financial reporting.
May require additional capital.
Economic downturns and political and market conditions.
Lack of public company experience of management team.
Difficulties in managing growth.
No prior public market for common stock.
Stock price volatility.
Immediate and substantial dilution.
Delaware courts designated as exclusive forum for certain litigation.

Transitioning CasinoRoom.com into a marketing platform.
Implementing a multi-brand strategy.
Strengthening internal controls.
Seeking additional capital through equity financing.
Diversifying bank accounts with insured banking institutions.
Negotiating contracts with payment providers.
Implementing processes and dedicating teams to ensure compliance with applicable rules and regulations.
Devoting significant resources to network and data security.
Developing a disaster recovery strategy.
Continuously seeking to strengthen and enhance current facilities and the capabilities of system infrastructure and support.
Mitigating dependency on Spike Up Media through internal staffing and other lead generators.