PLAN OF OPERATIONS / STRATEGY & ROADMAP

Firma Holdings Corporation (“Firma”) is executing a multi-phase strategic growth and modernization plan designed to strengthen corporate governance, expand operational capabilities, and position the Company for long-term value creation. The following roadmap outlines Firma’s near-term and long-term priorities across reporting, operations, governance, and strategic transactions.

PHASE I – Reporting, Compliance, and Corporate Modernization

(Current Focus)

Firma is actively implementing foundational corporate measures to ensure accuracy, transparency, and regulatory compliance:

  • Completion of updated financial statements and supporting documentation.

  • Submission of annual and quarterly disclosure filings to OTCMarkets.com.

  • Enhancement of accounting, internal controls, and operational reporting systems.

  • Modernization of corporate governance policies and oversight practices.

  • Consolidation and alignment of existing business units under a unified growth strategy.

These efforts form the base for sustainable expansion and credible engagement with investors, regulators, and potential transaction partners.

PHASE II – Subsidiary Optimization and Operational Development

Firma is evaluating and enhancing key subsidiary and project-level initiatives across its multi-vertical platform:

  • Consumer Products & Packaging:
    Strengthening capabilities within packaging, manufacturing, and food/beverage co-packing operations, including optimization of processes and evaluation of new product opportunities.

  • Industrial & Commodity-Based Ventures:
    Assessment of existing commodity and resource-focused projects, with targeted development of strategic relationships and market opportunities that align with the Company’s long-term vision.

  • Business Unit Realignment:
    Rationalization of underperforming or non-core assets, with a focus on operational synergy and scalable growth potential.

The goal of Phase II is to establish a stronger operating foundation across each business vertical, ensuring that resources and management attention are directed toward the highest-value opportunities.

PHASE III – Strategic Growth, Acquisitions, and Joint Ventures

With core reporting and operational systems established, Firma intends to pursue targeted growth transactions that can accelerate scale and diversify revenue:

  • Identification of accretive acquisition candidates within consumer products, manufacturing, logistics, technology-enabled services, or real-asset categories.

  • Expansion of joint ventures or partnerships capable of providing operational leverage or broader market access.

  • Evaluation of opportunities to integrate new revenue streams that complement Firma’s existing multi-vertical structure.

  • Assessment of capital markets solutions to support growth initiatives, including equity or debt financing as appropriate.

Management intends to pursue only those opportunities that offer sustainable value creation and clear strategic fit.

PHASE IV – Nasdaq-Focused Business Combination Initiative

Firma is actively evaluating opportunities to pursue a business combination with a Nasdaq-qualified operating company. This initiative is designed to:

  • Accelerate Firma’s transition toward national exchange standards;

  • Expand the Company’s operational footprint;

  • Enhance corporate visibility and investor access;

  • Strengthen shareholder value through a transformative, scalable transaction.

Potential transactions will be conducted with full review by legal, financial, and regulatory advisors.

PHASE V – Long-Term Corporate Expansion and Shareholder Value Creation

Over the long term, Firma seeks to:

  • Establish a diversified, revenue-producing operating platform;

  • Maintain transparent reporting and governance standards;

  • Position the Company as a modernized, multi-sector holding entity with scalable verticals;

  • Pursue growth that aligns with shareholder interests and market opportunity.

Management’s objective is to build a resilient corporate ecosystem capable of supporting multiple businesses, generating sustainable growth, and delivering long-term value to all stakeholders