IM Cannabis (IMCC) investor relations material

Company overview and business model

• Operates internationally in Israel and Germany, focusing on sourcing, importation, distribution, and sale of medical cannabis products in compliance with local regulations.

• Shifted strategic focus to the German medical cannabis market following regulatory reforms in April 2024, leveraging cross-border supply chains.

• Israeli operations include two licensed pharmacies, home delivery, and an online retail platform, with emphasis on logistics, regulatory compliance, and brand management.

• German subsidiary imports and distributes EU-GMP compliant medical cannabis to licensed pharmacies, with revenues generated from pharmacy sales.

• Recent strategic measures include cost reductions, logistics optimization, and workforce streamlining in response to market and geopolitical challenges.

Financial performance and metrics

• As of March 31, 2026, cash position was C$1,004,000, with pro forma adjustments raising it to C$2,820,000 after recent financings.

• Shareholders' deficit stood at C$5,051,000, with total capitalization at C$9,823,000 (actual) and C$11,639,000 (pro forma as adjusted).

• Promissory notes issued in 2026 bear 8% annual interest, increasing to 14% upon default, and are convertible to common shares at variable or fixed prices with floor prices set.

Use of proceeds and capital allocation

• Net proceeds from promissory notes and warrants are allocated for general corporate purposes.

• Company will only receive proceeds from the exercise of warrants, not from the resale of shares by the selling shareholder.