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Desert Control AS

Investor Presentation Nov 25, 2022

3577_rns_2022-11-25_8285e236-8c59-470f-8270-f80a458af322.pdf

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Desert Control AS | Q3 Report 2022

Contents

DESERT CONTROL THIRD QUARTER REPORT 2022 AND YEAR-TO-DATE UPDATE4
Q3 AND YEAR-TO-DATE HIGHLIGHTS5
FINANCIAL KEY FIGURES
6
2022 YEAR-TO-DATE COMPANY UPDATE
7
Gain accelerated commercialization in the United States 8
Reach large-scale adoption of LNC in the Middle East 10
Obtain a strategic position to grow into Southern Europe 12
Waterproof the foundation for global scale-up 12
OUTLOOK 14
ABOUT
16
INQUIRIES 17
CAUTIONARY NOTE
18
STATEMENT BY THE MANAGEMENT AND BOARD OF DIRECTORS 19
FINANCIAL STATEMENT DESERT CONTROL AS
20
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG)30
VISION AND MISSION 31
OUR STRATEGY32
OUR CORE VALUES33

Desert Control secures the first commercial contract in the United States, increases efficiency with lower operational costs in the UAE, and enters MoU for future projects in Southern Europe.

The company closes the third quarter with a positive cash balance of NOK 100 Million and has no interest-bearing debt.

Q3 and Year-to-Date Highlights

Desert Control Third Quarter Report 2022 and Year-to-date Update

Accelerating commercialization in the United States:

Strengthening the foundation for scale-up:

Increasing efficiency with lower operational cost in the UAE:

Webcast presentation for Desert Control Q3 2022 Report, Interim Financial Results and YTD company update is hosted on 25 November 2022 at 10.00 AM, Central European Time (CET). Register: http://bit.ly/3g3fW5H

  • Signing contract with Limoneira Company (Nasdaq: LMNR) valued at NOK 1.8M. Initial scope includes LNC application for 4,000 citrus trees at two Limoneira ranches combined with a letter of intent for large-scale LNC deployment based on the successful outcome.
  • Strengthening the organization by accelerating the recruitment of a sales team to drive commercialization in Arizona and California.

  • Streamlined organization with personnel transfer to Mawarid JV drives increased efficiency with lower UAE operational costs for Desert Control (reducing running costs by >50%).

  • Strengthened management team improves the organizational scalability for future growth.

  • Operationalizing the Mawarid partnership by transferring personnel and operational costs related to sales, distribution and project delivery from Desert Control Middle East to the Mawarid Desert Control sales and distribution company.

  • Restructuring Desert Control Middle East into a focused LNC production entity with an indirect go-to-market model for the UAE market through the Mawarid partnership.

  • Continuing collaboration with the University of Arizona for impact studies of LNC for American soil with positive results. Expanding the validation program with additional crops.

  • Establishing an office in Yuma, Arizona, to prepare for commercial deliveries.

  • Securing Mawarid Desert Control contract for a strategic commercial pre-project with a significant UAE food-security company for implementation commencing Q4 2022.

  • Achieving exceptional full-year results for LNC treatment of date palms. Reduced water usage by 46% while increasing yield by 8% and gaining >20% increase in fruit quality.
  • Improved scale-on-demand model with global mobility of assets to ensure optimal agility.
  • MoU with Amarenco Group for soil and forest regeneration CSR initiative creates opportunities for future projects in Southern Europe.

Sandnes, Norway, 25 November 2022 – Desert Control AS (DSRT) announces its third quarter report for the fiscal period ending 30 September 2022.

Desert Control secures the first commercial contract in the United States, increases efficiency with lower operational costs in the UAE, and enters MoU for future projects in Southern Europe. The company closes Q3 2022 with a positive cash balance of NOK 100 Million and has no interestbearing debt.

Desert Control specializes in climatesmart Ag-tech solutions to combat desertification, soil degradation, and water scarcity. Its patented Liquid Natural Clay (LNC) restores and enhances soil ecosystems to; reduce the usage of and improve the efficiency of; water, fertilizers, and natural resources for agriculture, forests, and green landscapes.

Financial Key Figures

Financial Highlights third quarter 2022

[third quarter 2021 in brackets]

  • Revenue NOK 0.1M [NOK 2.3M]
  • EBITDA NOK -21.6M [NOK -7.8M]
  • Net Income NOK -14.7M [NOK -8.5M]
  • Gross R&D expenses NOK 0.1M [NOK 3.4M]

  • [first nine months of 2021]

  • Revenue NOK 1.2M [NOK 2.3M]
  • EBITDA NOK -64.7M [NOK -20.5M]
  • Net Income NOK -55.2M [NOK -21.2M]
  • Gross R&D expenses NOK 2.6M [NOK 3.4M]
  • Innovation Norway / Skattefunn grants NOK 2.9M [NOK 1M]
  • Total cash balance 30.09.22 (bank deposits and funds) NOK 100.4M [NOK 191.2M]
  • Equity 30.09.22 NOK 133.3M (equity ratio 94.2%) [NOK 202.8 (94.7%)]

2022 Year-to-Date Company Update

Desert Control has developed Liquid Natural Clay (LNC) to restore and enhance soil ecosystems to; reduce the usage of and improve the efficiency of; water, fertilizers, and natural resources for agriculture, forests, and green landscapes. After 12 years of R&D, the innovation underwent academic independent validation and pilots in the UAE from 2019 to 2021.

In March 2021, the company raised 200 MNOK funding for a market-based proof of concept to demonstrate commercial viability in the UAE and prove transferability to other geographies. This initiative launched as the "2+2 strategy" with efforts and investments focused on two countries and two segments; the UAE and the United States, and the segments agriculture and landscaping.

"We must think big, start small, act fast, and build the foundation to scale exponentially. This is at the core of our strategy, says President and Group CEO Ole Kristian Sivertsen."

More than 110 countries worldwide suffer desertification, degradation of vital topsoil, and increasing water scarcity, and issues are further accelerated by rising temperatures and severe droughts. According to the United Nations, the global addressable market is growing annually by 12 million hectares of land perishing to desertification. Therefore, a critical pillar of our strategy is to build the foundation for global scale-up, which requires focus and relentless execution.

For the first three quarters of 2022, the strategic focus has been to (1) commercialize in the UAE, (2) validate in the United States, and (3) build the foundation. Important milestones were achieved in all three areas during the third quarter. The UAE entity was restructured to fully implement the indirect go-tomarket model through the Mawarid partnership with significant costefficiency gains for Desert Control. The Q3 progress in the United States strengthens confidence in the potential to accelerate commercialization significantly ahead of initial expectations.

Further strengthening of the group management and a validated scaleon-demand model prepares the company for future growth.

The group conducted its annual strategy review in October 2022 based on the year-to-date progress. Commercialization has started with bite-sized deliveries in the UAE, and the focus for 2023 will shift to reaching larger-scale adoption. For the U.S., the company will continue its independent academic validation initiatives and, in parallel, focus on gaining accelerated commercialization. The company further aims to obtain a strategic position to grow into Southern Europe as the next market and will continue to waterproof the foundation for global scale-up.

GAIN ACCELERATED COMMERCIALIZATION IN THE UNITED STATES

Desert Control's progress in the U.S. is moving faster than first anticipated. In the UAE, it took nearly four years of independent academic validation and pilots before commercial deliveries and market adoption of LNC started in July this year. The company's U.S. operation began in March 2022 with an academic validation study for LNC on American soil with the University of Arizona, and in less than a year, the first strategic contract was signed with a flagship customer.

Revised Desert Control strategy:

The rapid progress in the U.S. receives a significant tailwind thanks to academic validation initiatives and four years of hard work in the Middle East backed by 12 prior years of R&D. The U.S. market is financially driven, and investments that yield increased profitability can happen fast. Extreme droughts and increasing regulatory restrictions on

water consumption in states such as Arizona and California create a sense of urgency to implement solutions.

For Limoneira, the macro drivers are essential, and ensuring sustained profitability for the agriculture business is vital, says Desert Control CEO, Ole Kristian Sivertsen. At the same time, Limoneira is a company taking real action to foster sustainability with a genuine and passionate focus on soil health, water conservation, and reducing energy and fertilizer intensity while optimizing yields and fruit quality combined with proactive stewardship for land, nature, and our environment.

Strategic contract with Limoneira Company

The preparation to accelerate commercialization in the U.S. continued with readiness activities throughout the third quarter and resulted in the first commercial agreement with Limoneira Company in November 2022. Limoneira's objective is to adopt LNC to enable climate-smart and resilient agribusiness with optimal usage of water, fertilizers, and natural resources while optimizing yields and quality of citrus production in desert environments.

The project's initial scope, valued at NOK 1.8 Million, is to apply Liquid Natural Clay (LNC) for 2,000 citrus trees in Cadiz, California, and 2,000 citrus trees in Yuma, Arizona. The combined area covers 40 acres of land. The contract is further backed by a letter of intent (LOI) to expand LNC deployment to full-scale rollouts for Limoneira ranches starting by Cadiz in the Mohave desert.

Deployment for 2,000 trees at the Cadiz ranch is anticipated to complete during December 2022 and at the Yuma ranch during January 2023, allowing for key indicators to be measured over the growing season and evaluated after harvest in September – October 2023. Based on the successful outcome, it is anticipated that a large-scale roll-out for Limoneira ranches could start in Q4 2023 for the Cadiz ranch, with 800 acres of land and approximately 70,000 citrus trees under cultivation. The broader opportunity includes the Yuma ranch of 1,300 acres with approx. 120,000 trees and other applicable agribusiness operations of Limoneira.

"We lead the agribusiness industry by example because we dare to innovate and expand our practices. The land teaches us how to be better stewards and how to adapt as conditions change in the economy, our industry, and the environment. Limoneira is committed to being a catalyst for positive change, and we continue to view these challenges as an opportunity to create a better future", says Harold S. Edwards, President & CEO of Limoneira Company.

Strengthening the team to accelerate commercialization

The initial plan for U.S. market entry anticipated academic validation initiatives to run until the end of the second half of 2023, followed by pilots in the second half and commercial activities commencing towards the end of

  1. Due to commercial traction significantly earlier than initially anticipated, the company decided to launch a recruitment campaign for salespeople in Q3 2022. The recruitment of sales personnel is ongoing, with expected onboarding in Q4 2022 and Q1 2023.

adoption in Arizona. Desert Control has been active in Yuma since the launch of the independent validation program for LNC on American soil with the University of Arizona and the Yuma County Cooperative Extension. The field study at the Yuma Mesa Agricultural Research Station has received significant attention and interest from the local community. Agriculture in Yuma accounts for 40% of the county's economic base contributing more than \$4 billion annually. The addressable market is approximately 70 000 hectares of irrigated cropland with significant additional available land opportunities for LNC in the surrounding area.

REACH LARGE-SCALE ADOPTION OF LNC IN THE MIDDLE EAST

Operationalizing the Mawarid partnership

Desert Control's commercial strategy for the United Arab Emirates (UAE) is to develop the go-to-market channel in partnership with Mawarid Holding Investment under Alpha

Dhabi Holding in Abu Dhabi. The partnership is structured in a Joint Venture company, Mawarid Desert Control LLC (MDC). Desert Control AS remains the owner of the technology, intellectual property, data, and assets. Desert Control Middle East LLC (fully under Desert Control AS) controls and operates the production assets and produces LNC with MDC as its sole off-taker. MDC buys LNC from Desert Control and is the exclusive sales, distribution, and delivery channel in the UAE.

Mawarid's contribution secures the Joint Venture (J.V.) company MDC sufficient working capital and funding to establish and grow the business. MDC will have access to Mawarid's 11.000-strong workforce for LNC field deployment and projects and further be supported by Mawarid's extensive network of clients and relationships.

Although it has taken significant time to establish the J.V., the parties passed critical milestones to operationalize the new entity during the third quarter. The financial infrastructure, including bank accounts, critical systems, and governance, was implemented, and the company is, per November, operationally able to hire personnel. The General Manager for MDC, Moamen Younis, was officially appointed on 14 November, and key positions in the company are being filled.

Hiring activities to build the Mawarid Desert Control salesforce kicked off at the end of June. The new salespeople were onboarded during the third quarter by interim hire

in Desert Control Middle East, followed by secondment to MDC and finally transfer into the newly operationalized J.V.

To further streamline the new goto-market model, other roles and responsibilities related to sales and project delivery (field application of LNC) have been transferred from Desert Control Middle East to Mawarid Desert Control, which now has 17 employees, including seconded personnel.

Restructuring Desert Control Middle East

Desert Control Middle East LLC was initially established and organized to deliver turnkey projects directly to end-user customers, including sales and marketing, production of LNC, field application, and the complete delivery of projects for treating soil and land with LNC. With the new indirect business model, responsibility for sales and marketing, distribution, field application, and project delivery shifts to Mawarid Desert Control LLC. Desert Control Middle East LLC has, during the third quarter, started restructuring into a manufacturing company focused on the production of LNC to be distributed to the market through Mawarid Desert Control.

The restructuring effectively lowers

Desert Control's operational cost for the Middle East by more than 50%. Employees in roles related to sales and marketing, distribution, field application, and project delivery are, as of 1 October, seconded and transferred to Mawarid Desert Control.

Starting commercial traction with strategic commercial preproject

Mawarid Desert Control has secured a contract for a strategic commercial pre-project with a significant UAE food security company for implementation commencing Q4 2022. The customer aims to adopt LNC on farms with various crops, soil, and water conditions across the UAE. The objective is to strengthen leadership in the field of climatesmart and resilient farming with optimal usage of water, nutrients, and natural resources while optimizing the yields and quality of food production. The initial scope is the deployment of LNC for the company's experimental farm and R&D facility, where the objective is to develop a concept for broad implementation.

Exceptional impact for LNC on date palms

A project for LNC impact on date palm cultivation in partnership with Mawarid started in September 2021. Following the harvest in September 2022, the full-year impact demonstrated reduced water usage by 46% (compared to optimized irrigation). Yields increased by 8%,

Continuing the collaboration with the University of Arizona Indications from the first phase of the validation program in collaboration with the University of Arizona continued to show positive potential for reduced irrigation frequency, increased lateral movement of water in the soil profile, promising potential for fertilizer savings, and reduction in mortality rates of seedlings. Further potential could support crop quality. All treated plots demonstrated increased and improved lateral movement of water compared to control plots.

In addition to water and fertilizer savings, the increased lateral flow may allow for significant savings on irrigation systems and water infrastructure. Irrigation lines and pipes may be placed further apart. Lower water volume requirements may further impact dimensions and requirements for water and drainage infrastructure.

The validation study is part of a five-year program in collaboration with the University of Arizona. The second crop cycle of the five-year validation program was initiated in early September and is extended to new crops with lettuce and celery, both high-value cash crops for Yuma agriculture. Preliminary results show a significant potential for LNC to enhance the sandy soil ecosystem.

Establishing an office in Yuma

The company established a sales office and operation hub in Yuma, Arizona to accelerate commercialization and market

INCREASED LATERAL FLOW

and fruit quality (grade A) increased by 21%. Improved crop quality is driven by less wash-out of nutrients and better soil health.

Research shows that date palms need an average of 300 liters of water daily. The impact of LNC reduced water usage to an average of 70 liters daily. Research papers are available on request.

OBTAIN A STRATEGIC POSITION TO GROW INTO SOUTHERN EUROPE

Entered into MoU with Amarenco Group

Desert Control signed a Memorandum of Understanding (MoU) for LNC to become part of Amarenco Group's ECHO Pledge initiative to regenerate soil, land, nature and biodiversity proactively. The agreement was signed on 15 November 2022, and Amarenco aims to restore 5,000 hectares of land over the first five years of the pledge program.

Amarenco is an independent energy producer based on solar and photovoltaic infrastructure and projects. The ECHO pledge is an initiative to proactively offset its energy production facilities by investing in soil regeneration programs to foster biodiversity and a positive footprint for future generations. Desert Control will supply LNC for Amarenco initiatives in strategic locations aligned with strategic objectives from both sides. The MoU outlines commonly targeted territories affected by drought, water scarcity, desertification, and land

degradation. For Desert Control, the partnership can build a foundation to obtain a strategic position to grow into Southern Europe.

Ole Kristian Sivertsen, President and Group CEO of Desert Control, said: "Amarenco and Desert Control share the mission to combat desertification and soil degradation. Amarenco will identify soil regeneration opportunities within the Amarenco Pledge, and Desert Control will support feasibility studies and provide LNC to achieve the program's objectives. Our vision of Making Earth Green Again is a solid driver for

our partnership."

WATERPROOF THE FOUNDATION FOR GLOBAL SCALE-UP

Increased efficiency with lower operational costs

  • Restructuring the UAE entity increases efficiency and lowers operational cost
  • Transitioning to an indirect business model in the UAE allows for shifting resources to accelerate the activity in the U.S.
  • Streamlining the organization strengthens focus and extends the financial scale-up runway

Strengthened management team

During H1, Desert Control strengthened the leadership team with several new positions, and onboarding of the new team members commenced in Q3. The newly established management team strengthens the organization for future growth.

Scale-on-demand model

  • Desert Control has 12 LNC production units
  • 10 units in the UAE (+4 prototype R&D units)
  • 2 units in the U.S. (+1 small-scale field pilot prototype)
  • Annual LNC production per unit equals a capacity to treat 60 hectares (avg 30 liters/m2)
  • Additional LNC production units can be built and deployed with 2-3 months lead time
  • The LNC production units are mobile and can be deployed to other regions

The experience gained during 2022 related to on-demand scalability and mobility of the assets enables Desert Control to link future CAPEX investments directly to signed agreements.

Considering the nature of agribusiness, an agile scale-ondemand model with limited upfront CAPEX requirements is highly attractive. Agriculture projects typically develop in stages, starting with small pilots and commercial revenue-generating pre-projects for clients to evaluate the business impact during the season (from seeding to harvest). Large-scale deployment for the client's entire farmland will commence based on the successful outcome of preprojects.

FTIPP* update

(*Full-Time Intelligent Passionate People – in other companies, referred to as FTE) Fourteen nationalities have joined Desert Control from multiple sectors bringing unique experience, expertise, and skillsets. High diversity in education, ages, and cultural backgrounds enriches our organization and is vital to deliver on our mission. 24% of the employees are female. The team has 20 people in Norway, 24 in the UAE, and 6 in the U.S.

The scale-on-demand model allows for building and deploying additional LNC production capacity as needed based on signed contracts.

Q4 priorities under our GROW strategy focus on:

Gain accelerated commercialization in the United States

  • Hire Managing Director for Desert Control Americas
  • Onboard the sales team
  • Execute and deliver a successful pre-project with Limoneira in Cadiz
  • Develop the pipeline to secure additional preprojects with new clients

Outlook

Reach large-scale adoption of LNC in the Middle East

  • Fully implement Desert Control Middle East as an LNC production company with MDC* as its sole off-taker, and empower MDC as the exclusive sales and distribution partner in the UAE
  • Support training of the newly hired MDC sales team to ensure sales effectiveness
  • Execute and deliver a successful MDC pre-project for the strategic food security company
  • Support development of MDC pipeline to secure additional pre-projects with new clients
  • Continue strategic positioning of LNC towards long-term government opportunities
  • * (MDC: Mawarid Desert Control LLC Joint Venture; exclusive sales and distribution company for LNC in the UAE)

Obtain a strategic position to grow into Southern Europe

• Prepare the next stage for the Amarenco Group MoU (anticipated H1-2023)

Waterproof the foundation for global scale-up

  • Ensure effective agile and scalable organization
  • Continue dedication to the scale-on-demand model (investments linked to contracts)

  • the United States

  • Reach large-scale adoption of LNC in the Middle East
  • Obtain a strategic position to grow into Southern Europe
  • Waterproof the foundation for global scale-up

16 17

About

Desert Control specializes in climate-smart AgTech solutions to combat desertification, soil degradation, and water scarcity. Its patented Liquid Natural Clay (LNC) restores and enhances soil ecosystems to; reduce the usage of and improve the efficiency of; water, fertilizers, and natural resources for agriculture, forests, and green landscapes. LNC enables sandy and arid soil to retain water and nutrients, thus increasing crop yields, plant health, and ecosystem resilience while preserving water and natural resources by up to 50%.

Agriculture and food production consumes more than 70% of all available freshwater. Desertification and soil degradation further increases the pressure on water and natural resources in a negative spiral. Feeding the global population requires growing more food in the next 40 years than was produced over the last 500 years; this can only be achieved by improving resource efficiency and regenerating nature.

According to the United Nations, twelve million hectares of fertile land perish annually to desertification, representing an annual \$490 billion loss to the global economy. Desert Control's vision is making earth green again to foster the prosperity of life.

For more about Desert Control, visithttps://www.desertcontrol.com

Inquiries

For more information, please contact:

Ole Kristian Sivertsen President and Group CEO

Email: [email protected] Mobile (NOR): +47 957 77 777 Mobile (USA): +1 650 643 6136 Mobile (UAE): +971 52 521 7049

Marianne Vika Bøe

Chief Financial Officer

Email: [email protected] Mobile: +47 406 36 356

Cautionary Note

Disclaimer related to forward-looking statements

This release contains forward-looking information and statements relating to the business, performance, and items that may be interpreted to impact the results of Desert Control and/or the industry and markets in which Desert Control operates.

Forward-looking statements are statements that are not historical facts and may be identified by words such as "aims", "anticipates", "believes", "estimates", "expects", "foresees", "intends", "plans", "predicts", "projects", "targets", and similar expressions. Such forward-looking statements are based on current expectations, estimates, and projections, reflect current views concerning future events, and are subject to risks, uncertainties, and assumptions, and may be subject to change without notice. Forward-looking statements are not guaranteeing any future performance, and risks, uncertainties, and

other important factors could cause the actual business, performance, results, or the industry and markets in which Desert Control operates in, to differ materially from the statements expressed or implied in this release by such forward-looking statements.

No representation is made that any of these forwardlooking statements or forecasts will come to pass or that any forecasted performance, capacities, or results will be achieved, and you are cautioned not to place any undue reliance on any forward-looking statements.

Q3 2022 Report

The information enclosed is subject to the disclosure requirements pursuant to sections 5-12 in the Norwegian Securities Trading Act.

The Board of Directors and the CEO have considered and approved the Q3 2022 Report and Interim Financial Results for Desert Control Group ("Group") for the first nine months ending on 30 September 2022. The interim consolidated financial statements are unaudited and have been prepared in accordance with IFRS as well as additional information requirements as per the Norwegian Accounting Act.

We confirm to the best of our knowledge that:

  • The Q3 2022 interim financial statements for the Company and the Group have been prepared in accordance with applicable accounting standards
  • The information in the financial statements gives a true and fair view of the Company's and the Group's assets, liabilities, financial position, and results as of 30 September 2022

Statement by the Management and Board of Directors

  • The report for the Company and the Group gives a true and fair view of the Company's and the Group's development, performance, and financial position and includes a description of the principal risks and uncertainty factors facing the Company and the Group
  • The Q3 2022 Report has been prepared in accordance with the Norwegian Accounting Act § 3-3d and the Norwegian Security Trading Act § 5-5a

Sandnes, 22.11.2022

Maryne Lemvik Board Member

Kristi an P. Olesen Board Member

Marit Røed Ødegaard Board Member

Ole Kristi an Sivertsen

Chief Executi ve Offi cer

Brage Wårheim Johansen Board Member

Geir Hjellvik Board Member

Financial Statement Desert Control AS

CONSOLIDATED STATEMENT OF FINANCIAL POSITION 22
CONSOLIDATED STATEMENT OF CASH FLOWS
23
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
24
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS25
1.1 General information 25
1.2 Basis of preparation
25
2 Revenue from contracts with customer 26
3 Equity and shareholders 27
4 Cash and cash equivalents 29

Consolidated Statement of Comprehensive Income

Quarters First nine
months
Full Year
(Amounts in NOK thousand, unaudited) Notes Q3 2022 Q3 2021 2022 2021 2021
Revenue from sales 2 129 2 277 1 182 2 277 3 127
Other income - - - - -
Total income 129 2 277 1 182 2 277 3 127
Cost of goods sold (COGS) 616 325 2 358 519 563
Gross margin -487 1 952 -1 177 1 758 2 564
Salary and employee benefit expenses 13 941 5 075 44 104 9 655 14 993
Other operating expenses 7 193 4 741 19 444 12 563 18 662
Depreciation and amortisation 1 707 -212 4 294 229 1 544
Impairment - - - - 658
Operating profit or loss -23 328 -7 652 -69 018 -20 688 -33 293
Finance income 2 8 635 -899 14 415 -527 1 730
Finance costs 33 3 620 28 179
Profit or loss before tax -14 725 -8 555 -55 223 -21 243 -31 743
Income tax expense - - - - -
Profit or loss for the year -14 725 -8 555 -55 223 -21 243 - 31 743
Allocation of profit or loss:
Profit/loss attributable to the parent -14 725 -8 555 -55 223 -21 243 -31 743
Other comprehensive income/loss: -
-
-
-
-
-
Items that subsequently may be reclassified to profit or loss: - - -
Exchange differences on translation of foreign operations -1 107 - -3 387 - -72
Total items that may be reclassified to profit or loss -1 107 - -3 387 - -72
Total other comprehensive income/loss for the year -1 107 - -3 387 - -72
- - -
Total comprehensive income/loss for the year -15 832 -8 555 -58 610 -21 243 -31 815
-
Allocation of total comprehensive income/loss
Total comprehensive income attributable to owners of the parent
-15 832 -8 555 -58 610 -21 243 -31 815

Consolidated Statement of Financial Position

(Amounts in NOK thousand, unaudited)
Notes
30.09.2022 30.09.2021 31.12.2021
ASSETS
Non-current assets
Goodwill 8 032 6 504 6 504
Research and development - - -
Property, plant and equipment 24 345 2 482 10 525
Investment in subsidiaries - - -
Right-of-use assets 1 240 2 324 2 006
Deferred tax assets - - -
Total non-current assets 33 616 11 309 19 036
Current assets
Inventory 99 - -
Accounts receivable 127 771 544
Other receivables 7 228 10 884 5 597
Intercompany receivables - - -
Other current financial assets 40 943 90 000 77 347
Cash and cash equivalents 2 59 453 101 173 101 924
Total current assets 107 850 202 828 185 412
TOTAL ASSETS 141 466 214 137 204 447
EQUITY AND LIABILITIES
Equity - - -
Share capital 123 122 122
Share premium 230 849 230 849 230 849
Currency translation differences -6 052 384 -107
Retained earnings -91 658 -28 523 -36 592
Total equity 133 263 202 832 194 272
Non-current liabilities
Non-current lease liabilities - 521 1 423
Deferred tax liabilities - - -
Non-current provisions - - -
Total non-current liabilities - 521 1 423
Current liabilities
Current lease liabilities 648 1 402 528
Trade and other payables 4 597 223 2 523
Intercompany payables - - -
Public duties payable -209 347 1 023
Other current liabilities 3 167 1 323 1 497
Contract liabilities - 7 488 3 181
Total current liabilities 8 203 10 784 8 751
Total liabilities 8 203 11 305 10 175
TOTAL EQUITY AND LIABILITIES 141 466 214 137 204 447

Sandnes, 22.11.2022

Knut Nesse Chair

Maryne Lemvik Board Member

Kristi an P. Olesen Board Member

Marit Røed Ødegaard Board Member

Ole Kristi an Sivertsen Chief Executi ve Offi cer

Brage Wårheim Johansen

Board Member

Geir Hjellvik Board Member

(Amounts in NOK thousand, unaudited) Quarters First nine months Full Year
Cash flows from operating activities Notes Q3 2022 Q3 2021 2022 2021 2021
Profit or loss before tax -14 725 -8 555 -55 223 -21 243 -31 743
Adjustments to reconcile profit before tax to net cash flows:
Net financial income/expense -8 603 902 -13 795 555 -1 550
Depreciation and amortisation 1 707 -212 4 294 229 1 544
Impairment - - - - 658
Share-based payment expense 33 139 157 672 811
Working capital adjustments:
Changes in accounts receivable and other receivables 1 241 -1 272 -1 313 -9 653 -4 139
Changes in trade payables, duties and social security payables -552 -211 842 -683 2 292
Changes in other current liabilities and contract liabilities -546 -270 -872 6 714 2 579
Net cash flows from operating activities -21 445 -9 479 -65 909 -23 410 -29 547
Cash flows from investing activities
Purchase of property, plant and equipment -2 643 -2 828 -13 798 -3 242 -10 632
Purchase of financial instruments 247 - 36 744 -90 000 -77 009
Proceeds from sale of property, plant and equipment 890 - 890 - 300
Interest received 594 295 594 295 462
Net cash flow from investing activities -912 -2 534 24 430 -92 948 -86 879
Cash flow from financing activities
Proceeds from issuance of equity 3 - - 1 200 000 200 000
Transaction costs on issue of shares 3 - - -10 093 -10 093
Lease payments -824 -727 -1 551 -1 087 -1 098
Interest paid 3 -3 -232 -28 462
Net cash flows from financing activities -821 -730 -1 782 188 792 189 271
Net increase/(decrease) in cash and cash equivalents -23 178 -12 743 -43 261 72 435 72 845
Cash and cash equivalents at beginning of the year/period 4 82 023 114 551 101 923 28 935 28 935
Net foreign exchange difference 608 -636 790 -197 144
Cash and cash equivalents, end of period 59 453 101 173 59 453 101 173 101 923
(Amounts in NOK thousand, unaudited) Quarters
First nine months
Full Year
Cash flows from operating activities Notes Q3 2022 Q3 2021 2022 2021 2021
Profit or loss before tax -14 725 -8 555 -55 223 -21 243 -31 743
Adjustments to reconcile profit before tax to net cash flows:
Net financial income/expense -8 603 902 -13 795 555 -1 550
Depreciation and amortisation 1 707 -212 4 294 229 1 544
Impairment - - - - 658
Share-based payment expense 33 139 157 672 811
Working capital adjustments:
Changes in accounts receivable and other receivables 1 241 -1 272 -1 313 -9 653 -4 139
Changes in trade payables, duties and social security payables -552 -211 842 -683 2 292
Changes in other current liabilities and contract liabilities -546 -270 -872 6 714 2 579
Net cash flows from operating activities -21 445 -9 479 -65 909 -23 410 -29 547
Cash flows from investing activities
Purchase of property, plant and equipment
Purchase of financial instruments
Proceeds from sale of property, plant and equipment
-2 643
247
890
-
-
-2 828 -13 798
890
36 744 -90 000 -77 009
-
-3 242 -10 632
300
Interest received 594 295 594 295 462
Net cash flow from investing activities -912 -2 534 24 430 -92 948 -86 879
Cash flow from financing activities
Proceeds from issuance of equity
3
- - 1 200 000 200 000
Transaction costs on issue of shares
3
- - -10 093 -10 093
Lease payments -824 -727 -1 551 -1 087 -1 098
Interest paid 3 -3 -232 -28 462
Net cash flows from financing activities -821 -730 -1 782 188 792 189 271
Net increase/(decrease) in cash and cash equivalents -23 178 -12 743 -43 261 72 435 72 845
Cash and cash equivalents at beginning of the year/period 4 82 023 114 551 101 923 28 935 28 935
Net foreign exchange difference 608 -636 790 -197 144
Cash and cash equivalents, end of period 59 453 101 173 59 453 101 173 101 923

Consolidated Statement of Changes in Equity

Cumulative
(Amounts in NOK thousand, unaudited) Share capital Share
premium
translation
differences
Retained
earnings
Total equity
Balance at 1 January 2020 68 43 537 - -301 43 304
Profit (loss) for the year -4 209 -7 020 -11 229
Other comprehensive income -35 -35
Issue of share capital (Note 4.5) 1 1 719 1 720
Transaction costs -52 -52
Share based payments (Note 4.8) 1 608 1 608
Balance at 31 December 2020 70 40 994 -35 -5 713 35 316
Profit (loss) for the year -31 743 -31 743
Other comprehensive income -72 53 -19
Issue of share capital (Note 4.5) 53 199 948 200 000
Transaction costs -10 093 -10 093
Share based payments (Note 4.8) 811 811
Balance at 31 December 2021 122 230 849 -107 -36 592 194 272
Profit (loss) for the year -55 223 -55 223
Other comprehensive income -5 945 -5 945
Issue of share capital (Note 4.5) 1 - 1
Transaction costs -
Share based payments (Note 4.8) 157 157
Balance at 30 September 2022 123 230 849 -6 052 -91 658 133 262

1.1 GENERAL INFORMATION

Corporate information

The consolidated financial statements of Desert Control AS and its subsidiaries (collectively, "the Group" or "Desert Control") for the third quarter period ended 30 September 2022 were authorised for issue by a Board meeting held on 25 November 2022.

Desert Control AS is a private limited liability company incorporated and domiciled in Norway. It's shares are traded at the unregulated market place Euronext Growth. The Group's head office is located at Grenseveien 21, 4313 Sandnes, Norway.

Desert Control specializes in climate-smart Agri-tech solutions to combat desertification, soil degradation, and water scarcity. Its patented Liquid Natural Clay (LNC) enables sustainable ecosystem management by restoring and protecting soil's ability to preserve water and increase yields for agriculture, forests, and green landscapes.

LNC enables sand and degraded soil to retain water and nutrients, thus increasing crop yields and ecosystem resilience while preserving water resources by up to 50%.

Agriculture and food production already consume more than 70% of all available freshwater. Desertification and soil degradation drive a negative spiral of increasing water consumption and decreasing yields for global food production. Feeding our planet's growing population will require more food in the next 40 years than was produced over the last 500 years, putting even more pressure on vital resources such as water. This is the problem Desert Control is determined to solve. According to the United Nations, thirty million acres of fertile land (equal to Pennsylvania) perish to desertification annually, representing an annual loss of \$490 billion to the global economy. Desert Control's vision is to make our planet earth green again.

1.2 BASIS OF PREPARATION

The interim consolidated financial statements of the Group comprise consolidated statement of comprehensive income, consolidated statement of financial position, consolidated statement of cash flows, consolidated statement of changes in equity, and related notes. The consolidated interim financial statements have been prepared in accordance with International Accounting Standard 34, Interim Financial Reporting as adopted by the EU (IAS 34). The same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statement. The condensed interim financial statements do not include all of the information and disclosures required by International Reporting Standards (IFRS) for a complete set of financial statements, and these condensed interim financial statements should be read in conjunction with the most recent annual financial statements. The annual financial statements were prepared in accordance with International Financial Reporting Standards and interpretations as issued by the International Standards Board and as adopted by the EU The interim consolidated financial statements have been prepared on a historical cost basis, except for certain financial instruments measured at fair value. Further, the financial statements are prepared based on the going concern assumption. There have been no changes to significant accounting policies since the preparation of the annual financial statements for 2021. The condensed interim financial statements are unaudited.

Comparative financial information is provided for the preceding period in the Consolidated statement of comprehensive income, Consolidated statement of financial position and Consolidated statement of cash flows. The consolidated financial figures for Q3 2021 and the first nine months 2021 are restated due to the first time adoption of IFRS.

Presentation currency and functional currency

The consolidated financial statements are presented in Norwegian Kroner (NOK), which is also the functional currency of the parent company. For each entity, the Group determines the functional currency and items included in the financial statements of each entity are measured using that functional currency.

For presentation purposes, balance sheet items are translated from functional currency to presentation currency by using exchange rates at the reporting date. Items within total comprehensive income are translated from functional currency to presentation currency by applying monthly average exchange rates. If currency rates are fluctuating significantly, transaction date exchange rates are applied for significant transactions.

Notes to the Consolidated Financial Statements

2 REVENUE FROM CONTRACTS WITH CUSTOMER

ACCOUNTING POLICIES

Revenue

Revenue from contracts with customers is recognised when control of the goods or services are transferred to the customer at an amount that reflects the consideration to which the Group expects to be entitled in exchange for those goods or services. The Group has generally concluded that it is the principle in its revenue arrangements, because it typically controls the goods or services before transferring them to the customer.

The Group's revenue from contracts with customers has been disaggregated and presented in the tables below:

Quarters First nine months Full Year
By area of operation: (Amounts in NOK thousand) Q3 2022 Q3 2021 2022 2021 2021
Liquid NaturalClay (LNC) 129 2 277 1 182 2 277 3 127
Total 129 2 277 1 182 2 277 3 127
Quarters First nine months Full Year
By geographic market: Q3 2022 Q3 2021 2022 2021 2021
Norway - - 331 - 223
USA - - - -
UAE 129 2 277 851 2 277 2 903
Total 129 2 277 1 182 2 277 3 127

Finance income consist of unrealized exchange income from intercompany loans.

3 EQUITY AND SHAREHOLDERS

ACCOUNTING POLICIES

Costs related to equity transactions

Transaction costs are deducted from equity, net of associated income tax.

Distribution to shareholders

The Group recognises a liability to make distributions to equity holders when the distribution is authorised and no longer at the discretion of the Group. As per the corporate laws of Norway, a distribution is authorised when it is approved by the shareholders. A corresponding amount is recognised directly in equity.

No distributions were made to shareholders in the current or prior period.

Issued capital and reserves:

Share capital in Desert Control AS Number of shares
authorised and Par value per
fully paid share (NOK) Financial
Position
At 1 January 2020 22 681 3,00 68 043
Share issue 497 3,00 1 491
At 31 December 2020 23 178 3,00 69 534
Share split 1:1 000 23 178 000 0,003 69 534
Share issue 22 February 2021 340 000 0,003 1 020
Share issue 9 April 2021 17 108 640 0,003 51 326
Share issue 6 August 2021 98 000 0,003 294
-
At 31 December 2021 40 724 640 0,003 122 174
Share issue 10 March 2022 375 040 0,003 1 125
At 30 September 2022 41 099 680 0,003 123 299

All shares are ordinary and have the same voting rights and rights to dividends. Reconciliation of the Group's equity is presented in the statement of changes in equity.

The Group's shareholders:

Shareholders in Desert Control AS at 30.09.2022 Ownership/
Total shares Voting rights
Olesen Consult HVAC AS 5 900 000 14,4 %
J.P. Morgan SE 2 481 900 6,0 %
Ole Morten Olesen 1 650 000 4,0 %
Nordnet Livsforsikring AS 1 463 587 3,6 %
Lithinon AS 1 423 706 3,5 %
Idland 1 406 580 3,4 %
JPMorgan Chase Bank, N.A., London 1 380 432 3,4 %
Nesse & Co AS 1 360 000 3,3 %
Beyond Centauri AS 1 243 371 3,0 %
LIN AS 1 215 275 3,0 %
Monsunen Forvaltning AS 1 146 158 2,8 %
DNB BANK ASA 1 007 574 2,5 %
Jakob Hatteland Holding AS 1 000 000 2,4 %
Clearstream Banking S.A. 958 819 2,3 %
The Northern Trust Comp, London Br 958 275 2,3 %
Investore Finans AS 883 147 2,1 %
OKS Consulting AS 805 000 2,0 %
Sortun Invest AS 677 715 1,6 %
Glomar AS 627 715 1,5 %
Others 7 527 678 18,3 %
Totalt 41 099 680 100%

Origin of shareholders

No of shares % Origin # shareholders
34 863 011 82 Norway 3 723
3 707 688 9 Luxembourg 18
2 424 285 6 UK 12
500 055 1 Sweden 11
604 640 1 Others 48
41 099 679 100 Total 3 812

4 CASH AND CASH EQUIVALENTS

ACCOUNTING POLICIES

Cash and cash equivalents in the statement of financial position comprise cash at banks and short-term deposits with a maturity of three months or less, which are subject to an insignificant risk of changes in value. For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash and short-term deposits. Restricted bank deposits comprise of cash for withholding taxes which may not be used for other purposes.

Cash and cash equivalents (Amounts in NOK thousand)
-- -----------------------------------------------------
58 832 100 911
101 303
621 262 621
59 453 101 173 101 924

Bank deposits earns a low interest at floating rates based on the bank deposit rates.

SHARE PRICE AS OF 21 November 2022: NOK 21,0

Environmental, Social, and Governance (ESG)

Sustainability and impact on the Sustainable Development Goals (SDGs)

Liquid Natural Clay (LNC) can reduce water consumption for agriculture, forests, and green landscapes by up to 50%. The amount of water required to produce LNC is recovered within 2-3 weeks (offset by irrigation water savings). Improved water efficiency and increased crop yields contribute significantly to a positive impact on the United Nations Sustainable Development Goals (SDGs), including reducing hunger and competition for scarce resources and securing access to clean water. Arid regions using energy-intensive seawater desalination can further significantly reduce CO2 and greenhouse gas (GHG) emissions.

LNC enables sandy soil and desert land to retain water and nutrients. Reduction of water consumption further allows for reducing fertilizer usage. Reduced leaching of fertilizers and pesticides through the soil can further minimize the risk of chemical run-off reaching through to natural water systems and oceans. Stopping fertilizer and pesticide leaching can further improve life below the water by reducing ocean acidification and eutrophication.

According to the Intergovernmental Panel on Climate Change (IPCC), restoring degraded soil ecosystems can globally offset 5-6 Gt of CO2 annually. Even degraded soils have degrees of stored carbon. When tilling or mechanically working amendments into the ground, carbon exposed to oxygen may turn into CO2 and escape into the atmosphere. LNC can be applied directly to the surface of the ground without intervention to the soil. LNC percolates into the ground in a non-intrusive way without exposing any carbon to surface air oxygen, safeguarding the carbon storage of soil ecosystems and fostering increased carbon sequestration.

Non-intrusive soil treatment is further gentle to fragile soil ecosystems, home to 95% of all biological species on earth. Reclaiming and protecting soil is therefore critical to preserving and restoring biodiversity.

Mining clay and the production of LNC requires energy. Logistics and transportation of material, equipment, personnel, and manufacturing also require energy. Desert Control strives to reduce energy consumption in all stages of the process and facilitate the use of renewable energy sources wherever available. These negative impact factors are, by far, surpassed by the sum of positive impacts from stopping and reversing desertification and soil degradation, reducing water consumption, and other environmental benefits.

LNC has no adverse impact on any of the 17 United Nations Sustainable Development Goals (SDGs). Further, LNC has a significant direct positive impact on 9 of the SDGs.

Vision and Mission

Making earth green again to foster the prosperity of life

• We aim to reclaim 100 million hectares of degraded land and

• We strive to create sustainable social impact, immense water savings, global food security, and regeneration of ecosystems to sequester carbon and balance our climate

  • desert by 2030
  • to reduce poverty and hunger

• We aim to establish a Sub-Sahara social impact initiative by 2025

Water, food, and a stable climate is the pathway to peace and prosperity for people and planet.

We combat desertification, land degradation, and water scarcity by;

• Restoring and enhancing soil ecosystems to protect vital topsoil;

• Reclaiming degraded land – turning sand into soil;

• Regenerating soil biodiversity and natural ecosystems;

• Reducing the consumption of water, fertilizers, and natural resources; for agriculture, forests, and green landscapes

Desertification, loss of fertile soil, and growing water scarcity threaten all life on earth, further accelerated by climate change and overexploitation of natural

resources.

Desert Control specializes in climate-smart AgTech solutions to combat desertification, soil degradation, and water scarcity. Its patented Liquid Natural Clay (LNC) restores and enhances soil ecosystems to; reduce the usage of and improve the efficiency of; water, fertilizers, and natural resources for agriculture, forests, and green landscapes.

LNC enables sandy and arid soil to retain water and nutrients, thus increasing crop yields, plant health, and ecosystem resilience while preserving water and natural resources by up to 50%.

From sand to soil in 7 hours.

How

What

Our Strategy

Think Big:

Everything we do must connect to a bigger picture and ultimately to our vision of making earth green again.

Start Small:

With the big picture (destination) in mind, we start small with laser focus and avoid spreading our resources too thin. Our business plan starts with a 2 + 2 strategy, focusing first on two segments and two countries; agriculture and landscaping in the United Arab Emirates and the United States, to ensure a successful foundation before expanding.

Act Fast:

Everything we do is with a sense of urgency. Once we reach our ambition, we level up quickly. With a good foundation for 2 + 2, we move on to 4 + 4, always accelerating with strong resolve.

Design to scale exponentially:

Everything we do must be scalable. The positive impact of our innovation must grow at an increasingly rapid rate in proportion to time. Climate change is a battle against time. With less than 60 years left before we run out of fertile topsoil, the only way to succeed is by solutions that can scale exponentially.

Keep it simple:

Keeping it simple is vital to achieving exponential scalability. In everything we do, we prepare for the future without "over-engineering" by the principle of simplicity. We constantly consider what happens if we multiply what we do today by thousands. By always preparing for the impact of growth, we cost-effectively design for efficiency at scale.

Desert Control's strategy is to build the foundation to bring our innovation to global markets with exponential scalability. The fundamental principles for executing our strategy are:

Our Core Values

Leadership Inspirational pro-active execution

Growth-mindset

Curious and solution-oriented

Innovation

Challenge status-quo | create value

Integrity Keep promises | grow strong relationships

Contribution

Desire to make everything better

Diversity Inclusive | open-minded | respectful

Making Earth Green Again

GROUP HQ – NORWAY

Desert Control AS Grenseveien 21 (FOMO Works) 4313 Sandnes, Norway

PALO ALTO

Desert Control Americas Inc 470 Ramona Street Palo Alto, CA 94301, USA

ABU DHABI

Desert Control Middle East LLC Abu Dhabi Business Hub Unit No. B2-25 and B2-26, ICAD1 P.O.BOX 114043 Abu Dhabi, UAE

PHOENIX / MARICOPA

Desert Control Americas Inc 37860 W Smith Enke Rd Maricopa, AZ 85138, , USA

DUBAI

Desert Control Middle East LLC Arenco Towers, Office No.1408 Dubai Media City, Dubai, UAE

YUMA

Desert Control Americas Inc 1219 E 21st St Yuma, AZ 85365, USA

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