• Collateral – liquid assets with a clear market value – a 50.01% shareholding in AB “East West Agro” (EWA), valued at approximately EUR 8 million based on Nasdaq Baltic trading data (~EUR 16 million market capitalization).
• AB “East West Agro” is a company listed on the Nasdaq First North exchange, therefore the value of the collateral is determined by the market, ensuring transparency, price reference, and real investor validation.
• AB “East West Agro” is a profitable company – in 2025 it generated EUR 41.9 million in revenue and EUR 2.42 million in net profit, while equity amounts to EUR 12.6 million, therefore the collateral is backed by real cash flows rather than solely asset value. The collateral represents a controlling (50.01%) shareholding, therefore, if necessary, investors have the opportunity to take over control of the company and realize value through a strategic or financial sale.
• UAB “Gesons” has additionally invested in the rapidly growing startup “Pulsetto”, which, in the event of success, may generate significant additional investment return not included in the base bond yield.

Information on annual yield:
Annual interest rate – 6.50%, calculated from the nominal value of the Bond. Depending on the size of the invested amount, the Investor is granted an additional interest premium, resulting in a total annual yield (including the annual interest rate) as follows:

– From 1 bond to 2 bonds – 7.00%
– From 3 bonds to 15 bonds – 7.50%
– From 16 bonds to 39 bonds – 8.00%
– From 40 bonds to 99 bonds – 8.50%
– From 100 bonds to 999 bonds – 9.00%
– From 1 000 bonds and more – 9.50%

Interest (coupon) is paid quarterly. The interest premium is paid together with the coupon payment. If the option to redeem the bonds early is exercised, the accrued interest up to the redemption date, together with the premium, will be paid upon redemption of the bonds.

About the Issuer
UAB “GESONS” – a company providing group management and administrative services, coordinating strategic and financial decisions in related companies. The Issuer generates income from management fees and dividends, therefore its activities are directly linked to the performance of the companies under management.

The company coordinates investments, supervises their implementation, and ensures efficient capital allocation at the group level. Additionally, it diversifies its investment portfolio – it has invested in the rapidly growing technology startup “Pulsetto”. The company aims to raise up to EUR 5 million through a bond issuance, which will be distributed in stages.

About the collateral object
The Issuer, with the use of financing from a credit institution, has acquired a 10.31% shareholding in AB “East West Agro” – one of the 3 agricultural machinery trading companies in Lithuania.

AB “East West Agro” is firmly established among the sector leaders and represents globally recognized agricultural machinery manufacturers in Lithuania, such as “Massey Ferguson”. The company is listed on the Nasdaq Baltic exchange, ensuring one of the highest levels of financial transparency and accountability in the market.

It serves more than 6 000 large and medium-sized farms and agricultural companies in Lithuania, and its client portfolio is diversified – there is no dependence on a single major client. Its activities include not only machinery sales, but also service, spare parts supply, and technical maintenance, ensuring continuous and stable cash flows.

In the second half of 2025, AB “East West Agro” completed a 5 000 m² machinery sales, logistics, and service center project, increasing operational capacity and revenue growth potential. The agricultural machinery market is currently in a recovery phase – growth is driven by government support programs and pent-up demand formed after the previous period, creating favorable conditions for sales growth in 2025–2026.

Financing purpose and structure
During the first stage of the issuance (EUR 2.5 million), funds will be allocated to refinancing an existing loan, optimizing the capital structure and reducing financing costs.

Subsequent stages of the issuance (the remaining EUR 2.5 million) will be allocated to business expansion – new acquisitions and investment projects strengthening the group’s market position. Investors’ funds are secured by a 50.01% shareholding in AB “East West Agro”, providing control of the company.

The total value of the collateral, according to Nasdaq Baltic stock exchange data as of 2026-03-17, amounts to approximately EUR 8.05 million, while the loan-to-value (LTV) ratio is approximately 32% during the first stage and up to ~63% for the entire issuance. Please note that the value of shares may fluctuate.

The exact date of bond effectiveness, from which interest and the premium begin to accrue, is specified in the payment schedule. More information about the bond issuance is available in the project photos section.