Quarterlytics / Consumer Cyclical / Leisure / Clarus Corporation

Clarus Corporation

clar · NASDAQ Consumer Cyclical
Claim this profile
Ticker clar
Exchange NASDAQ
Sector Consumer Cyclical
Industry Leisure
Employees 470
← All annual reports
FY2021 Annual Report · Clarus Corporation
Sign in to download
Loading PDF…
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 10-K
xx ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2021

¨¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934

For the transition period from ____________ to ____________

Commission File Number: 001-34767
CLARUS CORPORATION
(Exact name of registrant as specified in its charter)

Delaware
(State or other jurisdiction of
incorporation or organization)

, Utah 
2084 East 3900 South
Salt Lake City, Utah 
(Address of principal executive offices)

58-1972600
(I.R.S. Employer
Identification Number)

84124
(Zip code)

(801) 278-5552
(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading Symbol

Common Stock, par value $.0001 per share

CLAR

Name of 
each 
exchange 
on which 
registered
NASDAQ 
Global 
Select 
Market

Securities registered pursuant to Section 12(g) of the Act:

None
(Title of class)

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.  YES ¨¨  NO xx
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act.  YES ¨¨  NO xx
Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter 
period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.  YES xx  NO ¨¨
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the 
preceding 12 months (or for such shorter period that the registrant was required to submit such files).  YES xx  NO ¨¨
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.  See the definitions of 
“large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Large accelerated filer
Accelerated filer

¨¨
xx

Non-accelerated filer
Smaller reporting company
Emerging growth company

¨¨
¨¨
¨¨

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided 
pursuant to Section 13(a) of the Exchange Act.  ¨¨
Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of 
the Sarbanes-Oxley Act (15 U.S.C.7262(b)) by the registered public accounting firm that prepared or issued its audit report.  xx
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act)  YES ¨¨  NO xx
The aggregate market value of the voting stock and non-voting common equity held by non-affiliates of the Registrant at June 30, 2021 was approximately $628.2 million based on $25.70 per share, the 
closing price of the common stock as quoted on the NASDAQ Global Select Market. 
As of March 2, 2022, there were 37,199,359 shares of common stock, par value $0.0001, outstanding.

Portions of our Proxy Statement for the 2022 Annual Meeting of Stockholders to be filed with the Securities and Exchange Commission within 120 days of the Registrant’s 2021 fiscal year end are 
incorporated by reference into Part III of this Annual Report on Form 10-K.

DOCUMENT INCORPORATED BY REFERENCE

​ 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
INDEX

PART I
Item 1.
Item 1A.
Item 1B.
Item 2.
Item 3.
Item 4.

PART II
Item 5.
Item 6.
Item 7.
Item 7A.
Item 8.
Item 9.
Item 9A.
Item 9B.
Item 9C.

PART III
Item 10.
Item 11.
Item 12.
Item 13.
Item 14.

PART IV
Item 15.
Item 16.

Signature Page

CLARUS CORPORATION

Business
Risk Factors
Unresolved Staff Comments
Properties
Legal Proceedings
Mine Safety Disclosures

Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
[Reserved]
Management’s Discussion and Analysis of Financial Condition and Results of Operations
Quantitative and Qualitative Disclosures About Market Risk
Financial Statements and Supplementary Data
Changes in and Disagreements With Accountants on Accounting and Financial Disclosure
Controls and Procedures
Other Information
Disclosure Regarding Foreign Jurisdiction that Prevent Inspections

Directors, Executive Officers and Corporate Governance
Executive Compensation
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
Certain Relationships and Related Transactions, and Director Independence
Principal Accounting Fees and Services

Exhibits and Financial Statement Schedules
Form 10-K Summary

Page

3
12
24
24
25
25

26
28
29
40
41
76
76
79
79

79
79
79
79
79

80
84

85

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 1.  BUSINESS

Overview 

PART I

Headquartered in Salt Lake City, Utah, Clarus Corporation (which may be referred to as the “Company,” “Clarus,” “we,” “our” or “us”) is a global leading designer, 
developer, manufacturer and distributor of best-in-class outdoor equipment and lifestyle products focused on the outdoor and consumer enthusiast markets.  Our mission is to 
identify, acquire and grow outdoor “super fan” brands through our unique “innovate and accelerate” strategy. We define a “super fan” brand as a brand that creates the 
world’s pre-eminent, performance-defining product that the best-in-class user cannot live without. Each of our brands has a long history of continuous product innovation for 
core and everyday users alike. The Company’s products are principally sold globally under the Black Diamond®, Sierra®, Barnes®, Rhino-Rack® and MAXTRAX® brand 
names through outdoor specialty and online retailers, our own websites, distributors and original equipment manufacturers. Our portfolio of iconic brands is well-positioned 
for sustainable, long-term growth underpinned by powerful industry trends across the outdoor and adventure sport end markets.

One of the key elements of our sustained financial performance is our persistent focus on brand building through product initiatives. Our iconic brands are rooted in 
performance-defining technologies that enable our customers to have their best days outdoors. We have a long history of technical innovation and product development, 
backed by an extensive patent portfolio that continues to evolve and advance our markets. We currently employ approximately 120 engineers across the portfolio, focusing on 
enhancing our customers’ performance in the most critical moments. Our commitment to quality, rigorous safety, and ultimately best-in-class design is evidenced by 
outstanding industry recognition, as we have received numerous product awards across our portfolio of super fan brands.

Each of our brands represents a unique customer value proposition. Supported by six decades of proven innovation, Black Diamond, is an established global leader in high-
performance, activity-based climbing, skiing, and technical mountain sports equipment. The brand is synonymous with premium performance, safety and reliability. Our 
Sierra and Barnes brands have been leading specialty manufacturers of bullets and ammunition for over 50 years. Since 1947, Sierra has been dedicated to manufacturing the 
highest-quality, most accurate bullets in the world for hunting and sport shooting enthusiasts. Barnes traces its history back to 1932, and since 1989 has manufactured 
technologically-advanced lead-free bullets and premium ammunition for hunters, range shooters, military and law enforcement professionals. Founded in 1992, our Rhino-
Rack brand is a globally-recognized designer and distributor of highly-engineered automotive roof racks and accessories to enhance the outdoor enthusiast’s overlanding 
experience. Founded in 2005, our MAXTRAX brand offers high-quality overlanding and off-road vehicle recovery and extraction tracks for the overland and off-road 
market.

Clarus, incorporated in Delaware in 1991, acquired Black Diamond Equipment, Ltd. (“Black Diamond Equipment”) in May 2010 and changed its name to Black Diamond, 
Inc. in January 2011. In October 2012, we acquired PIEPS Holding GmbH and its subsidiaries (collectively, “PIEPS”). On August 14, 2017, the Company changed its name 
from Black Diamond, Inc. to Clarus Corporation and its stock ticker symbol from “BDE” to “CLAR” on the NASDAQ stock exchange. 

On August 21, 2017, the Company acquired Sierra Bullets, L.L.C. (“Sierra”).  On November 6, 2018, the Company acquired the assets of SKINourishment, Inc. 
(“SKINourishment”). On October 2, 2020, the Company completed the acquisition of certain assets and liabilities constituting the Barnes business (“Barnes”). On July 1, 
2021, the Company completed the acquisition of Australia-based Rhino-Rack Holdings Pty Ltd (“Rhino-Rack”). On December 1, 2021, the Company completed the 
acquisition of Australia-based MaxTrax Australia Pty Ltd (“MAXTRAX”).

Market Overview

Our brands participate in the outdoor-oriented lifestyle that has and is expected to benefit from favorable long-term growth trends. The users of our products are loyal outdoor 
enthusiasts, including climbers, mountaineers, trail runners, skiers, mountain bikers, backpackers and campers, competitive shooters, hunters, adventure seekers, overlanders 
and other outdoor-inspired consumers. We believe we have a strong reputation for innovation, style, quality, design, safety and durability in our core product lines, 
positioning us for sustainable growth amidst the acceleration of our market opportunity. Select factors driving this acceleration include:

Increasing Adoption of Outdoor Lifestyles and Focus on Health and Wellness.  According to Outdoor Foundation, over the past decade, many outdoor activities have 
experienced a consistent rise in participation rates. This heightened participation has grown in tandem with increasing consumer focus on health and wellness with many 
consumers acutely aware of the myriad of physical and mental health benefits associated with outdoor activity. Outdoor participation experienced an uplift following the 
emergence of the COVID-19 pandemic.

Growing Demand for SUVs as “Staycations,” Road Trips and Short Breaks Increase in Popularity.  As consumers actively search out activities that conform to local social 
distancing guidelines, there has been a significant increase in more localized vacations, trips 

3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
and activities that avoid air and rail travel. In addition, the popularity of pickups and, more recently, their sibling sport utility vehicles (“SUVs”) and crossover utility vehicles 
(“CUVs”) continues to rise. They are multipurpose vehicles, proving equally functional for daily commutes, heavy jobsite work or recreational and trail activities. Per the 
2021 issue of “SEMA Light-Truck Snapshot,” the light-truck segment — which includes pickups, vans, SUVs and CUVs — is forecast to account for 82% of all new 
passenger vehicle sales by 2025. From 2019-2025, new light truck sales are estimated to rise approximately 14% overall. By contrast, sales of passenger cars are forecast to 
decline by approximately 34% over the same period. The demand for vehicles geared towards local travel is driving demand for extra luggage space and the automotive rack 
market which is expected to directly benefit our Rhino-Rack and MAXTRAX brands

Rise of Overlanding.  Combining off-road driving with backcountry lifestyle activities, such as camping, hiking, kayaking and mountain biking, we believe that overlanding 
has driven a new niche in the light truck, SUV and CUV segment for enthusiasts and light truck manufacturers which is expected to directly benefit our Rhino-Rack and 
MAXTRAX brands. Per SEMA, overlanding, loosely defined, is the practice of exploring the backcountry in a purpose-built vehicle — generally, a high-clearance four-wheel 
drive — that is equipped to allow its occupants to remain self-sufficient for periods of time ranging from a few days to several weeks. The activity originated in Australia, with 
popularity in South America and sub-Saharan Africa, but its popularity in North America has grown significantly over the past decade.

Due to its overlap with numerous outdoor lifestyle activities, overlanding’s market growth is difficult to precisely measure, but we believe that the global adventure tourism 
market — which includes camping, hiking, mountain biking, kayaking, rafting and other pursuits that are closely associated with overlanding — reflects this growing trend 
and is expected to continue to grow in the coming years.

Climbing Verticals Becoming Mainstream.  With the release of critically acclaimed free climbing documentary The Dawn Wall as well as the Academy Award-winning rock 
climbing documentary Free Solo, mainstream consumers are increasingly exposed to the markets that Clarus and, specifically, Black Diamond work to serve. Furthermore, the 
2020 Tokyo Olympics marked the first time that sport climbing debuted in an Olympic stadium, bringing the thrills of high-skill rock climbing to the living rooms of people 
across the globe.

Resurgence in Popularity of Hunting.  After several years of falling participation, hunting has experienced a strong resurgence in activity over the past two years, as 
participants have found comfort in an outdoor activity conforming to social distancing guidelines. Additionally, the sport of hunting has experienced more diversity in 
participants, specifically women and younger people. The investment in hunting equipment and required training courses is expected to drive sustained activity in the sport.

As the variety of outdoor sports activities continues to proliferate, and existing outdoor sports evolve and become more specialized, we believe there is a need in the 
marketplace to address the unique technical and performance needs of enthusiasts involved in such activities. We believe we have been able to help address this void in the 
marketplace by seeking to leverage our intimate knowledge of what the customer needs to perform at the highest level. We continue to seek to improve on our existing product 
lines by expanding our offerings into new niche categories, and by incorporating innovative industrial design and engineering and performance tolerances into our products. 
We believe the credibility and authenticity of our brands expands our potential market beyond committed outdoor athletes to those outdoor generalist consumers who desire 
to lead active, outdoor-focused lifestyles.

Growth Strategies

Our growth strategies are to achieve sustainable, profitable growth organically while seeking to expand our business through targeted, strategic acquisitions. We intend to 
create new and innovative products, increase consumer and retailer awareness and demand for our products, and build stronger emotional brand connections with consumers 
over time across an increasing number of geographic markets. Additionally, long-term growth is underpinned by powerful industry trends across the outdoor and consumer 
enthusiast markets. Our growth initiatives include, but are not limited to the following:

Black Diamond Product Category Expansions. Within our Outdoor segment, we intend to utilize our “innovate and accelerate” strategy to leverage our strong brand name, 
customer relationships, proven capacity to develop new innovative products and product extensions in each of our existing product categories, and to expand into new product 
categories. Our new technologies are generally inspired by our continuing commitment to maximize the enjoyment and efficacy of the products for the outdoor sports for 
which we design. We intend to focus on the expansion of our apparel and footwear categories, driving further innovation in lights, trekking poles, snow safety, and climbing 
hard goods, while broadening our appeal in gloves and packs.

Growth in International Markets. We believe there is a significant opportunity to expand the presence and penetration of each of our brands globally. The European alpine 
market is currently significantly larger than the U.S. market and is highly fragmented by country, with no clear leader across Europe. We have been able to gain market share 
by emphasizing our Black Diamond brand, positioning it as a global brand with American roots. We believe there is also a significant opportunity to expand our Sierra and 
Barnes brands more extensively outside the U.S. market through additional sales and marketing investments. The acquisition of Rhino-Rack adds a leading market position in 
Australia and New Zealand, with significant whitespace to grow our presence in U.S., currently less than 1% market 

4

 
 
 
 
 
 
 
 
 
 
share, through key partnerships with brick-and-mortar and online retailers alike, and enhanced brand awareness. Our most recent acquisition of MAXTRAX has a leading 
market position in Australia as well and we believe it has a significant opportunity to grow in the U.S market.

Acquisition of Complementary Businesses. We expect to target acquisitions as a viable opportunity to gain access to new product groups, customer channels, and increase 
penetration of existing markets. We may also pursue acquisitions that diversify the Company within the outdoor and consumer enthusiast markets. To the extent we pursue 
future acquisitions, we intend to focus on super-fan brands with recurring revenue, sustainable margins and strong cash flow generation. We anticipate financing future 
acquisitions prudently through a combination of cash on hand, operating cash flow, bank financings, private placements and new capital markets offerings.

Competitive Strengths

Authentic Portfolio of Iconic Super Fan Brands. We believe that our brands are iconic among devoted, active-outdoor enthusiasts with a strong reputation for innovation, 
style, quality, design, safety and durability. Each of our brands is synonymous with the sport it serves, tracing its roots to the modern origins of each sport.

· Since 1957, our Black Diamond brand has been a global innovator in activity-based climbing, skiing, and mountain sports equipment.
· Our Sierra brand was founded in 1947 and, we believe, represents the most precise and accurate bullets and ammunition available for the hunting and sport shooting 

enthusiast.

· Our Barnes brand was founded in 1932 and produces some of the most technologically advanced lead- free bullets and premium ammunition.
· Our Rhino-Rack brand was founded in 1992 and has become well-respected and widely recognized for outdoor enthusiasts.
· Our MAXTRAX brand was founded in 2005 and has become the market leader in recovery boards for overlanding enthusiasts.

Our brands also appeal to everyday customers seeking high-quality products for outdoor or urban and suburban living. Our focus on innovation, safety and style differentiates 
us from our competitors.

Outdoor

Black Diamond Equipment:  Black Diamond Equipment is a global innovator in climbing, skiing and mountain sports equipment enabling peak performance for outdoor 
enthusiasts. Employing approximately 65 engineers, the brand is synonymous with innovation, performance, safety and durability. Headquartered in Salt Lake City at the base 
of the Wasatch Mountains, Black Diamond products are created and tested locally on its alpine peaks, slopes, crags and trails. Continuously recognized as an industry-leading 
innovator, Black Diamond has received 418 industry awards over five years, including over 110 product awards in 2021 alone.

Precision Sport

Sierra:  Sierra Bullets is dedicated to manufacturing the highest-quality, most accurate bullets and ammunition in the world. From local and international shooting 
competitions to sport and hunting, Sierra is synonymous with precision, providing critical dependability to hunting and sport shooting enthusiasts. This performance is born 
from a proprietary manufacturing, testing and quality assurance process that enables the achievement of the tightest tolerances in the industry. Sierra’s bullets and ammunition 
are used for precision target shooting, hunting and defense purposes. Sierra's products have cultivated a significant consumer following recognized by its iconic “green box” 
packaging and include globally recognized bullet brands such as Sierra® MatchKing®, Sierra® GameKing® and Sierra® BlitzKing® and ammunition brands such as 
GameChanger®, Prairie Enemy TM, Outdoor Master® and Sport Master®.

Barnes:  Barnes Bullets is an industry leader in all-copper bullet technology and innovation. The company manufactures some of the world’s most technologically advanced 
lead-free bullets and premium hunting, self-defense and tactical ammunition. Barnes has earned its strong reputation through unrivaled performance and terminal results. This 
reputation is defined by innovative design, advanced manufacturing techniques and a core focus on the end-user. As a result, Barnes has generated a strong consumer 
following 

5

 
 
 
 
 
 
 
 
 
 
 
 
 
 
supported by its globally recognized bullet brands such as Barnes® TSX®, X Bullet®, Varmint Grenade® and Expander® and ammunition brands VOR-TX® and TAC-
XPD®. With its products being sold through its online store, a variety of retailers and international distributors, Barnes’s customers include hunters, range shooters, military 
and law enforcement professionals around the world.

Adventure

Rhino-Rack:   Headquartered in Sydney, Australia, Rhino-Rack has been a widely recognized, premier aftermarket automotive roof rack and accessories brand since 1992 
with a leading market position in Australia. Best known for its “north/south” roof rack design, Rhino-Rack’s product offering includes roof racks, luggage carriers, shade 
awnings, kayak carriers, bike carriers and load-securing accessories. Employing 16 engineers, Rhino-Rack has a long track record of launching new, innovative products with 
state-of-the-art engineering serving and enhancing the outdoor enthusiast’s overlanding experience. Rhino-Rack has a clearly defined growth strategy, underpinned by access 
to Clarus’ go-to-market playbook and key customer relationships. Specifically, we believe there is significant opportunity to capture market share and further enhance brand 
awareness in North America, and globally, through partner and direct ecommerce growth, expansion of the dealer network and new distribution and brand-building 
partnerships.

MAXTRAX: Founded in 2005, MAXTRAX is considered the creator of the vehicle recovery board.  MAXTRAX has developed a product lineup consisting of high-quality 
vehicle recovery and extraction tracks, including its original MAXTRAX MKII recovery track. All MAXTRAX vehicle recovery tracks are manufactured in Australia using 
its proprietary, Australian-sourced, engineering-grade and fiber-reinforced nylon. MAXTRAX currently sells its products around the world to distributors, retailers, 
government agencies, third-party e-commerce sites and through its own website.

Product Innovation and Development Capabilities.  We have a long history of technical innovation and product development, with over 400 patents and patents pending 
worldwide. Our employees’ passion and intimacy with our core outdoor activities generates new and boundary-pushing concepts and products, which we believe provides a 
significant advantage that will drive our Company to new levels. We seek to design products that enhance our customers’ personal performance as they participate in the 
activities we serve. We integrate quality assurance and quality control teams throughout the entire design process to maintain the quality and integrity for which our brands are 
known. We believe that our vertically integrated design and development process and enthusiastic employee base provide us with a competitive advantage to continue to drive 
future innovation for our Company and the markets we serve. Our innovation pipeline is supported by approximately 120 engineers and additional quality control employees / 
associates. 

Experienced and Incentivized Senior Management Team.  The members of our Board of Directors and our executive officers, including Mr. Warren Kanders, are substantial 
stockholders of the Company, and beneficially own approximately 24.2% of our outstanding common stock as of March 2, 2022, which we believe aligns the interests of our 
Board of Directors and our executive officers with that of our stockholders.

Growth-oriented Capital Structure.  Our capital structure provides us with the capacity to fund future growth and our net operating loss and tax credit carryforwards are 
expected to substantially offset our net taxable income through 2022, which is expected to allow us to retain cash flow for future growth.

Operating Segments

We operate our business structure within three segments. These segments are defined based on the internal financial reporting used by our chief operating decision maker to 
allocate resources and assess performance. The Company’s direct costs included in selling and general and administrative expenses are not allocated to the segments.  Each 
segment is described below:

· Our Outdoor segment, formerly known as our Black Diamond segment, which includes Black Diamond Equipment, PIEPS, and SKINourishment, is a global leader in 
designing, manufacturing, and marketing innovative outdoor engineered equipment and apparel for climbing, mountaineering, trail running, backpacking, skiing, and a 
wide range of other year-round outdoor recreation activities.  Our Outdoor segment offers a broad range of products including: high-performance, activity-based 
apparel (such as shells, insulation, midlayers, pants and logowear); rock-climbing footwear and equipment (such as carabiners, 

6

 
 
 
 
 
 
 
 
 
 
 
 
protection devices, harnesses, belay devices, helmets, and ice-climbing gear); technical backpacks and high-end day packs; trekking poles; headlamps and lanterns; 
gloves and mittens; and skincare and other sport-enhancing products. We also offer advanced skis, ski poles, ski skins, and snow safety products, including avalanche 
airbag systems, avalanche transceivers, shovels, and probes.

· Our Precision Sport segment, formerly known as our Sierra segment, which includes Sierra and Barnes, includes two iconic American manufacturers of a wide range 
of high-performance bullets and ammunition for both rifles and pistols. These bullets are used for precision target shooting, hunting and military and law enforcement 
purposes.

· Our Adventure segment, formerly known as our Rhino-Rack segment, includes Rhino-Rack and MAXTRAX brands. The Rhino-Rack brand is a manufacturer of 

highly-engineered automotive roof racks, trays, mounting systems, luggage boxes, carriers and accessories in Australia and New Zealand and a growing presence in 
the United States. Our MAXTRAX brand offers high-quality overlanding and off-road vehicle recovery and extraction tracks for the overland and the off-road market.

See Note 17 to our consolidated financial statements for financial information regarding our segments.

Products

Our products span 36 single product categories and include a wide variety of technical outdoor equipment and lifestyle products for a wide range of outdoor enthusiasts, 
including climbers, mountaineers, trail runners, skiers, backpackers and campers, competitive shooters, hunters and other outdoor-inspired consumers. We design many of our 
products for extreme applications, such as high-altitude mountaineering, ice and rock climbing, as well as backcountry skiing and alpine touring. We also manufacturer high-
quality bullets and ammunition with the tightest tolerances in the industry that enhance the performance of competitive shooters and hunters. We manufacture highly-
engineered automotive roof racks, trays, mounting systems, luggage boxes, carriers, recovery tracks and accessories. We have also developed skincare products, such as 
lotions, lip balm, and sunscreen, as well as sport-enhancing supplements, nutrition, and other products using natural, organic or alternative ingredients. Generally, we divide 
our product offerings into the following three primary categories: 

· Outdoor: Our outdoor line consists of apparel, footwear, headlamps, lights, trekking poles, gloves, packs, avalanche airbags, poles, avalanche safety devices, and 
equipment such as carabiners, harnesses, protection devices, and various other climbing, mountaineering, hiking, and backcountry accessories and products. Our 
outdoor line represented approximately 50% of our sales on a pro forma basis during the year ended December 31, 2021. 

· Precision Sport: Our precision sport line consists of premium quality high-precision bullets and ammunition used in competitive shooting, hunting and other 

applications and environments. Our precision sport line represented approximately 25% of our sales on a pro forma basis during the year ended December 31, 2021.
· Adventure: Our adventure line consists of highly-engineered automotive roof racks, trays, mounting systems, luggage boxes, carriers, recovery tracks and accessories. 

Our adventure line represented approximately 25% of our sales on a pro-form basis during the year ended December 31, 2021.

7

 
 
 
 
 
 
 
Product Design and Development

We conduct our product research, evaluation, and design activities at our locations in Salt Lake City, Utah; Sedalia, Missouri; Mona, Utah; Lebring, Austria; Wimberly, 
Texas; Sydney, Australia; and Brisbane, Australia.

We typically bring new products from concept to market in approximately 18 to 36 months depending upon the technology integration and complexity of the product. We 
work simultaneously on product lines for the four subsequent selling seasons.

We expense research and development costs as incurred in selling, general, and administrative expenses. As of December 31, 2021, we had 110 employees dedicated to 
research and development.

Customers

We market and distribute our products in over 50 countries, primarily through independent specialty stores and specialty chains, premium sporting goods and outdoor 
recreation stores, distributors and OEMs in the United States, Canada, Europe, Middle East, Asia, Australia, New Zealand, Africa, and South America. Outside of North 
America and Europe, we sell our products through independent global distributors into specialty retail stores. We also sell our products directly to customers through our 
various websites.

Our end users include a broad range of consumers, including mountain, rock, ice, and gym climbers, winter-outdoor enthusiasts, trail runners, backpackers, competitive 
shooters, hunters, and outdoor-inspired consumers. Such consumers demand high-quality, reliable, and high-precision products to enhance their performance and, in some 
cases, safety in a multitude of outdoor activities. We expect to leverage our user intimacy, engineering prowess, and design ability to expand into related technical product 
categories that target the same demographic group and distribution channels.

Sales and Marketing

Our sales force is generally deployed by geographic region: Canada, Europe, Asia Pacific, Latin America, Australia, and the United States. Our focus is on providing our 
products to a broad spectrum of outdoor enthusiasts. Within each of our brands, we strive to create a unique look for our products and to communicate those differences to the 
consumer. In addition, we are continuously exploring uses for brand and market research. We also regularly utilize various promotions and public relations campaigns.

We have consistently established relationships with professional athletes and influencers to help evaluate, promote and establish product performance and authenticity with 
customers. Such brand endorsers are one of many elements in our array of marketing materials, including instore displays, catalogs, workbooks, social media, and digital 
campaigns via our websites.

8

 
 
 
 
 
 
 
 
 
 
 
 
 
Manufacturing, Sourcing, Quality Assurance and Distribution

Manufacturing

Our objective is to deliver on-time the highest quality of products in the safest and most cost-efficient manner.  Our culture of continuous improvement and implementation of 
industry best practices, allows us to continue to increase productivity, reduce costs, and bring new innovative products to the market. 

The Black Diamond Equipment, PIEPS, Rhino-Rack, and MAXTRAX manufacturing and distribution operations are ISO 9001–2015 certified and are audited annually by an 
independent certifying agency to ensure quality management systems meet the requirements of ISO 9001–2015, and to ensure that certified products meet all necessary 
performance certification requirements. Sierra and Barnes are members of the Sporting Arms & Ammunition Manufacturers’ Institute and employ best-in-class proprietary 
manufacturing processes with respect to each one of its products. These processes are performed in-house and includes control of bullet jacket wall concentricity utilizing 
strict quality control standards overseen by experienced employees, yielding what we believe to be the tightest tolerances in the industry. 

We manufacture approximately 25% to 30% of our products, including nearly all protection devices for climbing and all bullets, in our facilities in the United States. The 
remaining approximately 70% to 75% of our products are also manufactured to our specifications in third-party, independently-owned facilities. We keep employees and 
agents on-site or via regular visits at these third-party, independently-owned facilities to ensure that our products are manufactured to meet our specifications. While we do 
not maintain a long-term manufacturing contract with those facilities, we believe that our long-term relationships with them will help to ensure that a sufficient supply of 
goods built to our specification are available in a timely manner and on satisfactory economic terms in the future.

Sourcing

We source raw materials, components, finished goods from a variety of suppliers. Our primary materials include copper, lead, aluminum, steel, nylon, corrugated cardboard 
for packaging, metal, plastic and electrical components, and various textiles, foams, and fabrics. The raw materials and components used to manufacture our products are 
generally available from numerous suppliers in quantities sufficient to meet normal requirements.

We source packaging materials both domestically as well as from sources in Asia and Europe. We believe that all of our purchased products and materials could be readily 
obtained from alternative sources at comparable costs.

Quality Assurance

Quality assurance at the Company has two primary functions:

· The first is to ensure that the products that we design and develop are manufactured to meet or exceed the Company’s own standards and international regulatory 

standards. This involves creating inspection documentation, reviewing manufacturing processes with our various vendor-partners, and inspecting finished product to 
assure it meets the rigorous standards required by our customers. These activities take place globally, wherever our products are manufactured.

· The second function is to provide real and meaningful input to the new product development process. Quality assurance professionals interact closely with the design 
and engineering teams and bring knowledge and expertise to the design process, ensuring that the products we bring to market truly meet the criteria established when 
a new product is envisioned.

The engineering prowess of the quality assurance group is a core competency that the Company seeks to leverage across all product lines and brands.

Global Distribution

Our distribution model allows us to ship a broad cross-section of our product line in smaller quantities to our own global distribution centers and to those of our Independent 
Global Distributors (“IGD”) more frequently and at lower transportation and logistics costs.

Competition

Because of the diversity of our product offerings, we compete by niche with a variety of companies. Our products must stand up to the high standards set by the end users in 
each category where quality, durability and performance are paramount. We believe our products compete favorably on the basis of product innovation, product performance, 
marketing support, and price.

The popularity of various outdoor activities and changing design trends affect the desirability of our products. Therefore, we seek to anticipate and respond to trends and shifts 
in consumer preferences by adjusting the mix of available product offerings by developing 

9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
new products with innovative performance features and designs, and by marketing our products in a persuasive and memorable fashion to drive consumer awareness and 
demand. Failure to anticipate or respond to consumer needs and preferences in a timely and adequate manner could have a material adverse effect on our sales and 
profitability.

We compete with niche, privately-owned companies as well as a number of brands owned by large, multinational companies, such as those set forth below.

· Outdoor: Our outdoor products and accessories, such as apparel, footwear, trekking poles, headlamps, gloves,  backpacks, transceivers, protection, carabiners, helmets, 

and harnesses, compete with products from companies such as The North Face, Patagonia, La Sportiva, Prana, Hestra, Osprey, Arc’Teryx, Petzl, and Mammut.

· Precision Sport: We sell bullets and ammunition to both retailers and distributors for sale to consumers. We supply bullets to OEMs who also manufacture bullets. Such 

companies include Vista (Federal Ammunition, CCI, and Remington), Nammo, Hornady, Fiocchi, and Olin (Winchester).

· Adventure: Our highly-engineered automotive roof racks, trays, mounting systems, luggage boxes, carriers, recovery tracks and accessories compete with products 

from companies such as Thule, Dometic, Yakima, Front Runner, and TRED Outdoors.

In addition, in certain categories we compete with certain of our large wholesale customers who focus on the outdoor market, such as REI, Mountain Equipment Co-op and 
Decathlon, which manufacture, market and distribute their own climbing, mountaineering, and skiing products under their own private labels.

Intellectual Property

We believe our registered and pending word and icon trademarks worldwide, including the Black Diamond and Diamond “C” logos, Black Diamond®, ATC ®, Camalot®, 
AvaLung ®, FlickLock®, Ascension™, Time is Life®, Hexentric®, Stopper®, Dawn Patrol®, Bibler®, “Use.Design.Build.Engineer.Repeat”®, Sierra®, Sierra® 
MatchKing®, Sierra® GameKing®, Sierra® BlitzKing®, Barnes®, TSX®, X Bullet®, VOR-TX®, PIEPS®, Rhino-Rack®, and Maxtrax® create international brand 
recognition for our products.

Solely for convenience, our trademarks and tradenames referred to in this report may appear without the ® and ™ symbols, but those references are not intended to indicate, 
in any way, that we will not assert, to the fullest extent under applicable law, our rights, or the right of the applicable licensor to these trademarks and tradenames.

We believe our brands have an established reputation for innovation, style, quality, design, safety, and durability, and accordingly, we actively monitor and police our brands 
against infringement to ensure their viability and enforceability.

In addition to trademarks, we hold over 400 patents and patents pending worldwide for a wide variety of technologies across our product lines.

Our success with our proprietary products is generally derived from our “first mover” advantage in the market as well as our commitment to protecting our current and future 
proprietary technologies and products, which acts as a deterrent to infringement of our intellectual property rights. While we believe our patent and trademark protection 
policies are robust and effective, if we fail to adequately protect our intellectual property rights, competitors may manufacture and market products similar to ours. Our 
principal intellectual property rights include our patents and trademarks but also include products containing proprietary trade secrets and manufacturing know-how.

We cannot be sure that we will receive patents for any of our patent applications or that any existing or future patents that we receive or license will provide competitive 
advantages for our products. While we actively monitor our competitors to ensure that we do not compromise the intellectual property of others, we cannot be sure that 
competitors will not challenge, invalidate or void the application of any existing or future patents that we receive or license. In addition, patent rights may not prevent our 
competitors from developing, using or selling products that are in similar product niches as ours.

Seasonality

The Company’s products are outdoor activity-based, however, there are not significant seasonal variations in sales and profitability. On a pro forma basis in 2021, 
approximately 47% of our sales were in the first half of the year while approximately 53% of our sales occurred in the second half of the year.

Working capital requirements vary throughout the year. Working capital generally increases to support peak manufacturing and shipping periods and then decreases as 
accounts receivable are collected.  However, throughout 2021, the Company has leveraged our balance sheet to secure additional inventory across all of our brands to ensure 
the right inventory is available to meet customer demand.  

10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Environmental Matters

Our operations are subject to federal, state, and local environmental, health and safety laws and regulations, including those that impose workplace standards and regulate the 
discharge of pollutants into the environment and establish standards for the handling, generation, emission, release, discharge, treatment, storage, and disposal of materials 
and substances including solid and hazardous wastes. We believe that we are in material compliance with such laws and regulations. Further, the cost of maintaining 
compliance has not, and we believe in the future, will not have a material adverse effect on our business, consolidated results of operations, and consolidated financial 
condition. Due to the nature of our operations and the frequently changing nature of environmental compliance standards and technology, we cannot predict with any certainty 
that future material capital or operating expenditures will not be required in order to comply with applicable environmental laws and regulations.

Regulatory Matters

The manufacture, sale, and purchase of ammunition by our Precision Sport segment are subject to extensive federal, state, local, and foreign governmental laws. Our Precision 
Sport segment is also subject to the rules and regulations of the US Bureau of Alcohol, Tobacco, Firearms and Explosives (“ATF”) and various state and international 
agencies that control the manufacture, export, import, distribution and sale of firearms, explosives, and ammunition. Such regulations may adversely affect demand for the 
products sold by our Precision Sport segment by imposing limitations that increase the costs or limit the availability of its products.

The failure to comply with applicable rules and regulations may result in the limitation of our growth or business activities and could result in the revocation of licenses 
necessary for business conducted by the Precision Sport segment. Applicable laws and regulations provide for the following:

· require the licensing of all persons manufacturing, exporting, importing, or selling ammunition as a business;
· require serialization, labeling, and tracking of the acquisition and disposition of certain types of ammunition; 
· regulate the interstate sale of certain ammunition
· restrict or prohibit the ownership, use, or sale of specified categories of ammunition; 
· require registries of so-called “ballistic images” of ammunition fired from new guns; 
· govern the sale, export, and distribution of ammunition; regulate the use and storage of gun powder or other energetic materials; 
· regulate the employment of personnel with certain criminal convictions;
· restrict access to ammunition manufacturing facilities for certain individuals from other countries or with criminal convictions; and 
· require compliance with International Traffic in Arms Regulations

The handling of our technical data and the international sale of products sold by our Precision Sport segment may also be regulated by the U.S. Department of State and 
Department of Commerce. These agencies can impose civil and criminal penalties, including denying the export of the products sold by our Precision Sport segment, for 
failure to comply with applicable laws and regulations.

Bills have been introduced in Congress to establish, and to consider the feasibility of establishing a nationwide database recording so-called “ballistic images” of ammunition 
fired from new guns. Should such a mandatory database be established, the cost to us, our distributors, and our customers could be significant, depending on the type of 
firearms and ballistic information included in the database. Bills have been introduced in Congress in the past several years that would affect the manufacture and sale of 
ammunition, including bills to regulate the manufacture, importation, and sale.

We believe that existing federal, state, and local legislation relating to the regulation of firearms and ammunition have not had a material adverse effect on our sales of these 
products. However, the regulation of firearms and ammunition may become more restrictive in the future, and any such developments might have a material adverse effect on 
our business, operating results, financial condition, and cash flows. In addition, regulatory proposals, even if never enacted, may affect firearms or ammunition sales as a 
result of consumer perceptions.

In addition, our SKINourishment business is subject to substantial government regulation.  This government regulation includes regulation in the United States and other 
countries regarding the research, development, formulation, manufacture and marketing of our SKINourishment skincare products. 

Human Capital

As of December 31, 2021, we had a total of over 950 employees worldwide.  Of these employees, 400 were engaged in manufacturing, 320 in sales, marketing, product 
management and customer support, 80 in corporate functions (IT, Finance, HR, Legal and Compliance, etc.), 110 in R&D, engineering technicians, manufacturing engineers 
and project managers, 40 retail store associates and 20 in various executive and administrative functions. None of our employees are represented by a union in collective 

11

 
 
 
 
 
 
 
 
 
 
 
 
 
bargaining with us. We believe that our employee relations are good. Our human capital objectives center around identifying, recruiting, retaining, incentivizing and 
integrating our existing and new employees. We maintain and grow our team utilizing practices that help us identify, hire, incentivize and retain our existing employees and 
integrate new employees into our Company.

Impact of COVID-19

The global outbreak of COVID-19 was declared a pandemic by the World Health Organization and a national emergency by each of the U.S., European, and Australian 
governments in March 2020, with governments world-wide implementing safety measures restricting travel and requiring citizen lockdowns and self-confinements for 
quarantining purposes. This has negatively affected the U.S., European, Australian and global economies, disrupted global supply chains, and resulted in significant transport 
restrictions and disruption of global financial markets.

The COVID-19 pandemic has significantly impacted the global supply chain, with restrictions and limitations on related activities causing disruption and delay, along with 
increased raw material, storage, and shipping costs. These disruptions and delays have strained domestic and international supply chains, which have affected and could 
continue to negatively affect the flow or availability of certain critical raw materials and finished good products that the Company relies upon. Furthermore, significantly 
increased demand from online sales channels, including our website, has impacted our logistical operations, including our fulfillment and shipping functions, which has 
resulted in periodic delays in the delivery of our products.

We experienced a decline in retail demand within our Outdoor segment beginning in the second half of March 2020 through December 2020, which negatively impacted our 
sales and profitability during this period. During 2021, our Outdoor segment continued to be impacted by the pandemic due to disruptions in the global supply chains; 
however, the Outdoor segment experienced an increase in overall sales as participation in outdoor recreation has increased as certain countries began to ease restrictions. 
During the third quarter of 2021, the Australian government instituted a mandatory lockdown for its citizens. This caused a decline in retail demand and a disruption in 
operations within our Adventure segment, which negatively impacted our sales and profitability for the third quarter of 2021 and to a lesser extent during the fourth quarter of 
2021. Our Precision Sport segment has experienced higher demand which has positively impacted our sales and profitability since the beginning of the pandemic. We expect a 
continued impact on the Company’s sales and profitability in future periods due to the ongoing impact of the pandemic. The duration of these trends and the magnitude of 
such impacts cannot be precisely estimated at this time, as they are affected by a number of factors (some of which are outside management’s control), including those 
presented in Item 1A. Risk Factors.

Available Information

Our Internet address is www.claruscorp.com. We make available free of charge on or through our website our annual reports on Form 10-K, quarterly reports on Form 10-Q, 
current reports on Form 8-K, and amendments to those reports, and the proxy statement for our annual meeting of stockholders as soon as reasonably practicable after we 
electronically file such material with, or furnish it to, the Securities and Exchange Commission. Forms 3, 4 and 5 filed with respect to our equity securities under Section 16(a) 
of the Securities Exchange Act of 1934, as amended, are also available on our website. All of the foregoing materials are located at the ‘‘SEC Filings’’ tab under the section 
titled “Investor Relations.” The information found on our website shall not be deemed incorporated by reference by any general statement incorporating by reference this 
report into any filing under the Securities Act of 1933, as amended, or under the Securities Exchange Act of 1934, as amended, and shall not otherwise be deemed filed under 
such Acts.

The Securities and Exchange Commission also maintains a website that contains reports, proxy and information statements, and other information regarding issuers that file 
electronically with the Securities and Exchange Commission at www.sec.gov. In addition, you may request a copy of any such materials, without charge, by submitting a 
written request to: Clarus Corporation, c/o the Secretary, 2084 East 3900 South, Salt Lake City, UT 84124. The contents of the websites identified above are not incorporated 
into this Annual Report on Form 10-K.

ITEM 1A.  RISK FACTORS

In addition to other information contained in this Annual Report on Form 10-K, the following risk factors should be carefully considered in evaluating our business, because 
such factors may have a significant impact on our business, operating results, liquidity and financial condition. As a result of the risk factors set forth below, actual results 
could differ materially from those mentioned in any forward-looking statements. Additional risks and uncertainties not presently known to us, or that we currently consider to 
be immaterial, may also impact our business, operating results, liquidity and financial condition. If any of the following risks occur, our business, operating results, liquidity 
and financial condition, and the price of our common stock, could be materially adversely affected.

12

 
 
 
 
 
 
 
 
 
 
 
Risks Related to Our Industry

Many of the products we sell are used for inherently risky outdoor pursuits and could give rise to product liability or product warranty claims and other loss 
contingencies, which could affect our earnings and financial condition.

Many of our products are used in applications and situations that involve high levels of risk of personal injury and death. As a result, we maintain a staff who focus on the 
appropriate disclaimers and markings and testing and seek to assure the quality and safety of our products. We stay current with the law to seek to provide thorough and 
protective disclaimers and instructions on all of our products and packaging. Furthermore, our technical climbing and avalanche safety equipment and our related operations 
meet and are certified to International Personal Protective Equipment (PP) standards set by the EEC or ISO 9001 quality system standards. Failure to use our products for their 
intended purposes, failure to use or care for them properly, or their malfunction, or, in some limited circumstances, even correct use of our products, could result in serious 
bodily injury or death.

We remain exposed to product liability claims by the nature of the products we produce.  Exposure occurs if one of our products is alleged to have resulted in property 
damage, bodily injury or other adverse effects. Any such product liability claims may include allegations of defects in manufacturing, defects in design, a failure to warn of 
dangers inherent in the product or activities associated with the product, negligence, strict liability, and a breach of warranties. Although we maintain product liability 
insurance in amounts that we believe are reasonable, there can be no assurance that we will be able to maintain such insurance on acceptable terms, if at all, in the future or 
that product liability claims will not exceed the amount of insurance coverage. Additionally, we do not maintain product recall insurance. As a result, product recalls or 
product liability claims could have a material adverse effect on our business, results of operations and financial condition.

As a manufacturer and distributor of consumer products, we are subject to government regulation in the United States and other countries, including, without limitation, the 
Consumer Products Safety Act, which empowers the Consumer Products Safety Commission to exclude from the market products that are found to be unsafe or hazardous. 
Under certain circumstances, the Consumer Products Safety Commission could require us to repurchase or recall one or more of our products. Additionally, laws regulating 
certain consumer products exist in some cities and states, as well as in other countries in which we sell our products, and more restrictive laws and regulations may be adopted 
in the future. Any repurchase or recall of our products could be costly to us and could damage our reputation. If we were required to remove, or we voluntarily removed, our 
products from the market, our reputation could be tarnished and we might have large quantities of finished products that we could not sell.

We spend substantial resources ensuring compliance with governmental and other applicable standards. However, compliance with these standards does not necessarily 
prevent individual or class action lawsuits, which can entail significant cost and risk. We do not maintain insurance against many types of claims involving alleged defects in 
our products that do not involve personal injury or property damage. As a result, these types of claims could have a material adverse effect on our business, results of 
operations, and financial condition.

Our product liability insurance program is an occurrence-based program based on our current and historical claims experience and the availability and cost of insurance. We 
carry both general and umbrella liability policies that insure us for product liability claims. The policy has a small retention, which enables us to manage and control our 
product liability claims. Historically, product liability awards have not exceeded our individual per occurrence self-insured retention. We cannot assure you, however, that our 
future product liability experience will be consistent with our past experience.

We are subject to risks related to our dependence on the strength of retail economies in various parts of the world and our performance may be affected by general 
economic conditions.

Our business depends on the strength of the retail economies in various parts of the world, primarily in North America, Europe, Australia and to a lesser extent, Asia, Central 
and South America. These retail economies are affected primarily by factors such as consumer demand and the condition of the retail industry, which, in turn, are affected by 
general economic conditions and specific events such as natural disasters, terrorist attacks, and political unrest. The impact of these external factors is difficult to predict, and 
one or more of the factors could adversely impact our business, results of operations, and financial condition.

Purchases of many consumer products are discretionary and tend to be highly correlated with the cycles of the levels of disposable income of consumers. As a result, any 
substantial deterioration in general economic conditions could adversely affect consumer discretionary spending patterns, our sales, and our results of operations. In 
particular, decreased consumer confidence or a reduction in discretionary income as a result of unfavorable macroeconomic conditions may negatively affect our business. If 
the macroeconomic environment worsens, consumers may reduce or delay their purchases of our products. Any such reduction in purchases could have a material adverse 
effect on our business, financial condition, and results of operations.

13

 
 
 
 
 
 
 
 
 
 
 
 
Changes in the retail industry and markets for consumer products affecting our customers or retailing practices could negatively impact existing customer 
relationships and our results of operations.

We sell our products to retailers, including sporting goods and specialty retailers, as well as direct to consumers. A significant deterioration in the financial condition of our 
major customers could have a material adverse effect on our sales and profitability. We regularly monitor and evaluate the credit status of our customers and attempt to adjust 
sales terms as appropriate. Despite these efforts, a bankruptcy filing by a key customer could have a material adverse effect on our business, results of operations, and 
financial condition.

In addition, as a result of the desire of retailers to more closely manage inventory levels, there is a growing trend among retailers to make purchases on a “just-in-time” basis. 
This requires us to shorten our lead time for production in certain cases and more closely anticipate demand, which could in the future require us to carry additional 
inventories.

We may be negatively affected by changes in the policies of our retailer customers, such as inventory destocking, limitations on access to and time on shelf space, use of 
private label brands, price demands, payment terms, and other conditions, which could negatively impact our results of operations.

There is a growing trend among retailers in the U.S. and in foreign markets to undergo changes such as consolidations, restructurings or store closings or reorganizations, 
that could decrease the number of stores that carry our products or increase the concentration of ownership within the retail industry.  These changes within the retail 
industry could result in a shift of bargaining power to the retail industry and in fewer outlets for our products which could result in price and other competition that could 
reduce our margins and our net sales.

Seasonality and weather conditions may cause our operating results to vary from quarter to quarter.

Sales of certain of our products in our Outdoor segment are seasonal. Sales of our outdoor recreation products such as carabineers, harnesses, and related climbing equipment 
products increase during warm weather months and decrease during winter, while sales of our apparel line and winter sports equipment such as our skis and related ski 
equipment increase during the cold weather months and decrease during summer. Weather conditions may also negatively impact sales. For instance, milder temperatures 
could prevent the formation of ice, which may negatively affect demand for our ice climbing products, and mild winter weather with less snowfall may negatively impact sales 
of our winter sports products. These factors could have a material adverse effect on our business, results of operations, and financial condition.

Our results of operations could be materially harmed if we are unable to accurately forecast demand for our products.

We often schedule internal production and place orders for products with independent manufacturers before our customers’ orders are firm. Therefore, if we fail to accurately 
forecast customer demand, we may experience excess inventory levels or a shortage of product to deliver to our customers. 

Inventory levels in excess of customer demand may result in inventory write-downs and the sale of excess inventory at discounted prices, which could have an adverse effect 
on our business, results of operations, and financial condition. On the other hand, if we underestimate demand for our products, our manufacturing facilities or third-party 
manufacturers may not be able to produce products to meet customer requirements, and this could result in delays in the shipment of products and lost revenues, as well as 
damage to our reputation and customer relationships. There can be no assurance that we will be able to successfully manage inventory levels to exactly meet future order and 
reorder requirements.

Competition in our industries may hinder our ability to execute our business strategy, achieve profitability, or maintain relationships with existing customers.

We operate in a highly competitive industry. In this industry, we compete against numerous other domestic and foreign companies. Competition in the markets in which we 
operate is based primarily on product quality, product innovation, price, and customer service and support, although the degree and nature of such competition vary by 
location and product line. Some of our competitors are more established in their industries and have substantially greater revenue or resources than we do. Our competitors 
may take actions to match new product introductions and other initiatives. Since many of our competitors also source their products from third parties, our ability to obtain a 
cost advantage through sourcing is reduced. Certain of our competitors may be willing to reduce prices and accept lower profit margins to compete with us. Further, retailers 
often demand that suppliers reduce their prices on existing products. Competition could cause price reductions, reduced profits or losses or loss of market share, any of which 
could have a material adverse effect on our business, results of operations, and financial condition.

To compete effectively in the future in the consumer products industry, among other things, we must: maintain strict quality standards; develop new and innovative products 
that appeal to consumers; deliver products on a reliable basis at competitive prices; anticipate and respond to changing consumer trends in a timely manner; maintain favorable 
brand recognition; and provide effective marketing support.

14

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our inability to do any of these things could have a material adverse effect on our business, results of operations and financial condition.

If we fail to adequately protect our intellectual property rights, competitors may manufacture and market products similar to ours, which could adversely affect our 
market share and results of operations.

Our success with our proprietary products depends, in part, on our ability to protect our current and future technologies and products and to defend our intellectual property 
rights. If we fail to adequately protect our intellectual property rights, competitors may manufacture and market products similar to ours. Our principal intellectual property 
rights include our trademarks, patents, and trade secrets.

We hold numerous patents for the invention of new or improved technologies, which are known as utility patents, and pending patent applications covering a wide variety of 
products. We cannot be sure that we will receive patents for any of our patent applications or that any existing or future patents that we receive or license will provide 
competitive advantages for our products. We also cannot be sure that competitors will not challenge, invalidate or avoid the application of any existing or future patents that 
we receive or license. In addition, patent rights may not prevent our competitors from developing, using or selling products that are similar or functionally equivalent to our 
products.

Third parties may have patents, or may be awarded new patents, that may materially adversely affect our ability to market, distribute and sell our products. Accordingly, our 
products, including, but not limited to, our technical climbing and backpack products, may become subject to patent infringement claims or litigation, any adverse 
determination of which could have a material adverse effect on our business, results of operations, and financial condition.

Our operations in international markets, and earnings in those markets, may be affected by changes in global cultural, political, and financial market conditions as 
well as potential changes in regulations, legislation and government policies.

Approximately 45% of our sales on a pro forma basis for the year ended December 31, 2021 were earned in international markets. As such our ability to maintain the current 
level of operations in our existing international markets and to capitalize on growth in existing and new international markets is subject to risks associated with international 
operations. These include the burdens of complying with a variety of foreign laws and regulations, unexpected changes in regulatory requirements, new tariffs or other barriers 
to some international markets. For example, any future withdrawal or renegotiation of trade agreements, and the prosecution of trade disputes or the imposition of tariffs, 
duties, taxes and other charges on imports or exports between the United States and countries like China may adversely affect our ability to operate our business and execute 
our growth strategy. In addition, it may be more difficult for us to enforce agreements, collect receivables, receive dividends and repatriate earnings through foreign legal 
systems.

We cannot predict whether quotas, duties, taxes, exchange controls, current or future “trade wars” or other restrictions will be imposed by the United States, Australia, China, 
or other countries upon the import or export of our products and the commodities and components used to manufacture our products, or what effect any of these actions would 
have on our business, financial condition or results of operations. We cannot predict whether there might be changes in our ability to repatriate earnings or capital from 
international jurisdictions. Changes in regulatory and geopolitical policies and other factors may adversely affect our business or may require us to modify our current 
business practices.

Some of our operations are conducted or products are sold in countries where economic growth has slowed, or where economies have suffered economic, social and/or 
political instability or hyperinflation.  In addition, global economic uncertainty relating to the effects of fiscal and political crises and political and economic disputes, changes 
in consumer spending, foreign currency exchange rate fluctuations, political unrest, natural disasters or other crises, terrorist acts, acts of war and/or military operations, could 
have a material adverse effect on our financial condition, results of operations and cash flows.

If we cannot continue to develop new products in a timely manner, and at favorable margins, we may not be able to compete effectively.

We believe that our future success will depend, in part, upon our ability to continue to introduce innovative design extensions for our existing products and to develop, 
manufacture, and market new products. We cannot assure you that we will be successful in the introduction, manufacturing, and marketing of any new products or product 
innovations, or develop and introduce, in a timely manner, innovations to our existing products that satisfy customer needs or achieve market acceptance. Our failure to 
develop new products and introduce them successfully and in a timely manner, and at favorable margins, would harm our ability to successfully grow our business and could 
have a material adverse effect on our business, results of operations, and financial condition.

15

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our operating results can be adversely affected by changes in the cost or availability of raw materials.

Pricing and availability of raw materials for use in our businesses can be volatile due to numerous factors beyond our control, including general, domestic, and international 
economic conditions, labor costs, production levels, competition, consumer demand, import duties, and tariffs and currency exchange rates. This volatility can significantly 
affect the availability and cost of raw materials for us, and may therefore have a material adverse effect on our business, results of operations, and financial condition.

During periods of rising prices of raw materials, there can be no assurance that we will be able to pass any portion of such increases on to customers. Conversely, when raw 
material prices decline, customer demands for lower prices could result in lower sale prices and, to the extent we have existing inventory, lower margins. We currently do not 
hedge against our exposure to changing raw material prices.  As a result, fluctuations in raw material prices could have a material adverse effect on our business, results of 
operations, and financial condition.

Supply shortages or changes in availability for any particular type of raw material can delay production or cause increases in the cost of manufacturing our products. We may 
be negatively affected by changes in availability and pricing of raw materials, which could negatively impact our results of operations.

Changes in effective tax rates could adversely affect our results.

On December 22, 2017, the Tax Cuts and Jobs Act (the “Tax Act”) was enacted. The Tax Act significantly revised United States corporate income tax law by, among other 
things, reducing the corporate income tax rate to 21%.  Prior to the 2020 U.S. election, President Biden proposed an increase in the U.S. corporate income tax rate from 21% 
to 28%, doubling the rate of tax on certain earnings of foreign subsidiaries, the creation of a 10% penalty on certain imports and a 15% minimum tax on worldwide book 
income. If any or all of these (or similar) proposals are ultimately enacted into law, in whole or in part, they could have a negative impact on our effective tax rate, which 
could have a material adverse effect on our business, results of operations, and financial condition.    

Our business, financial condition and results of operations and cash flows, as well as the trading price of our common stock may be negatively impacted by the 
effects of a disease outbreak, epidemic, pandemic, or similar widespread public health concern, such as travel restrictions or recommendations or mandates from 
governmental authorities to avoid large gatherings or to self-quarantine, whether as a result of the COVID-19 or coronavirus global pandemic or otherwise. 

These impacts include, but are not limited to:

· Significant reductions in demand or significant volatility in demand for one or more of our products; 
· Disruptions in our manufacturing and supply arrangements; 
· Failure of third parties on which we rely, including our suppliers, manufacturers, distributors, customers, retailers or other service providers to meet their obligations to 

the Company; 

· Significant changes in the political conditions in the markets in which we operate and/or manufacture, sell or distribute our products; or 
· Our ability to maintain adequate liquidity and/or meet debt covenants contained in the Company’s credit agreement if the Company is unable to resume normal 

operations in a timely fashion. 

Our failure to effectively manage and remedy these impacts on the Company, could have a material adverse effect on our business, financial condition, results of operations 
and cash flows, as well as the trading price of our common stock.

The impacts of the COVID-19 pandemic have resulted in ongoing disruptions and delays in manufacturing, shipping and transportation of our products that has 
had an adverse effect on our business and results of operations, and we expect this adverse impact to continue.

The COVID-19 pandemic also has the potential to significantly impact our supply chain if the factories that manufacture our products, the distribution centers where we 
manage our inventory, or the operations of our suppliers of raw materials or other finished product components, logistics and other service providers are disrupted, temporarily 
closed or experience worker shortages. Current vessel, container and other transportation shortages, labor shortages and port congestion globally have delayed and are 
expected to continue to delay inventory orders and, in turn, deliveries to our customers and availability in our company-operated stores and e-commerce sites. These supply 
chain and logistics disruptions have impacted our inventory levels and net revenues in 2021 and could impact our sales volumes in future periods. We have also incurred in 
2021, higher freight and other distribution costs, including air freight, to mitigate these delays. We are also seeing negative impacts to pricing of certain components of our 
products as a result of the COVID-19 pandemic. In the event we increase prices of our products, there can be no assurance that consumers will accept such increases, which 
could have a material adverse effect on our business, financial condition, results of operations and cash flows, as well as the trading price of our common stock.

16

 
 
 
 
 
 
 
 
 
 
 
 
 
 
We use foreign suppliers and manufacturing facilities for a significant portion of our raw materials and finished products, and disruptions to international trade, 
such as disease epidemics or potential ‘trade wars,’ pose a risk to our business operations.

A majority of our products sold were produced by and purchased from independent manufacturers primarily located in Asia and Eastern Europe, with substantially all of the 
remainder produced by our manufacturing facilities located in Utah and Missouri. Although no single supplier and no one country controls a majority of our production needs, 
any of the following could materially and adversely affect our ability to produce or deliver our products and, as a result, have a material adverse effect on our business, 
financial condition, and results of operations:

· political or labor instability in countries where our facilities, contractors, and suppliers are located;
· political or military conflict, which could cause a delay in the transportation of raw materials and products to us and an increase in transportation costs;
· heightened terrorism security concerns;
· disease epidemics and health-related concerns, such as COVID-19 or the coronavirus;
· imposition of regulations and quotas relating to imports and our ability to adjust timely to changes in trade regulations;
· imposition of tariffs, duties, taxes and other charges on imports and/or exports; and
· imposition or the repeal of laws that affect intellectual property rights.

Changes in governmental regulation, legislation or public opinion regarding the manufacture and sale of bullets, or the possession and use of firearms and 
ammunition, could adversely affect our Precision Sport segment and overall financial results.

The manufacture and sale of bullets by our Precision Sport segment, and the possession and use of firearms and ammunition by our customers, is subject to significant 
governmental regulation. We hold all licenses necessary for the legal manufacture and sale of our bullets.  However, federal, state or local legislatures may enact further 
legislation regarding the manufacture and sale of bullets, and the possession and use of firearms and ammunition by our customers, such as point-of-sale background checks, 
age and other restrictions on ammunition purchases or further licensing of ammunition dealers.  Such legislation, if enacted, could materially and adversely affect the sale of 
bullets that we manufacture.

The manufacture and sale of bullets, and the possession and use of firearms and ammunition, is also the subject of significant public interest and debate.  If public opinion 
should worsen, it may lead to boycotts of certain of our products and decreased demand for the bullets and other products we manufacture by consumers and the other 
constituencies with which we deal, including suppliers, distributors and retailers, all of which could be a catalyst for potentially adverse reactions from our shareholders.  

We cannot assure you that governmental regulation, legislation or public opinion regarding the manufacture and sale of bullets, or the possession and use of firearms and 
ammunition, will not become more restrictive or worsen in the future.  We also cannot assure you that any such negative public opinion relating to our Precision Sport 
segment would not affect our Black Diamond or Adventure segments, nor can we assure you that any such changes in governmental regulation, legislation or public opinion 
will not have a material adverse effect on our business, results of operations or financial condition. See “Business — Regulatory Matters.”

We may incur significant costs in order to comply with environmental remediation obligations.

Environmental laws in the United States and in other countries also impose obligations on various entities to clean up contaminated properties or to pay for the cost of such 
remediation, often upon parties that did not actually cause the contamination. Accordingly, we may be liable, either contractually or by operation of law, for remediation costs 
even if the contaminated property is not presently owned or operated by us, is a landfill or other location where we have disposed wastes, or if the contamination was caused 
by third parties during or prior to our ownership or operation of the property. Given the nature of the past industrial operations conducted by us and others at these properties, 
there can be no assurance that all potential instances of soil or groundwater contamination have been identified, even for those properties where an environmental site 
assessment has been conducted. Future events, such as changes in existing laws or policies or their enforcement, or the discovery of currently unknown contamination, may 
give rise to additional remediation liabilities that may have a material adverse effect upon our business, results of operations or financial condition.

There are significant risks associated with acquiring and integrating businesses.

Risks Related to our Business

An element of our general growth strategy is the acquisition of or investment in businesses and assets that will diversify our current business, increase size, expand our 
geographic scope of operations and otherwise offer growth opportunities. We may not be able to successfully identify attractive acquisition or investment opportunities, 
obtain financing for acquisitions, make acquisitions on satisfactory terms, or successfully acquire and/or integrate identified targets. In identifying, evaluating and selecting a 
target business or assets for a potential acquisition or investment, we expect to encounter intense competition from other entities, including blank check companies, private 
equity groups, venture capital funds, leveraged buyout funds, and operating businesses seeking strategic acquisitions. Many of these entities are well-established and have 
extensive experience identifying and effecting business combinations directly or 

17

 
 
 
 
 
 
 
 
 
 
through affiliates. Moreover, many of these competitors possess greater financial, technical, human and other resources than us which will give them a competitive advantage 
in pursuing the acquisition of certain target businesses.

Our ability to implement our acquisition strategy is also subject to other risks and costs, including:

· loss of key employees, customers or suppliers of acquired businesses;
· diversion of management’s time and attention from our core businesses;
· adverse effects on existing business relationships with suppliers and customers;
· our ability to secure necessary financing;
· our ability to realize operating efficiencies, synergies, or other benefits expected from an acquisition;
· risks associated with entering markets in which we have limited or no experience;
· risks associated with our ability to execute successful due diligence; and
· assumption of contingent or undisclosed liabilities of acquisition targets.

Any of the above risks could have a material adverse effect on the market price of our common stock and our business, financial condition and results of operations.

Our previously announced growth strategy may negatively impact our business, financial condition and results of operations.

The Company announced that it is seeking to invest in high-quality, durable, cash flow-producing assets in order to diversify our business within the outdoor and 
consumer markets and potentially monetize our substantial net operating losses as part of our previously announced growth strategy. There can be no assurance as to the 
outcome of the growth strategy, that any particular acquisition or investment opportunities will be consummated, that any transaction will occur, or that our net operating 
losses will be monetized. In addition, our growth strategy may create perceived uncertainties as to our future direction and may result in the loss of employees, customers 
or business partners. Turmoil across various sectors of the financial markets may negatively impact the Company’s business, financial condition, and/or 
operating results as well as our ability to effectively execute our growth strategy.

Various sectors of the credit markets and the financial services industry have experienced a period of unprecedented turmoil and upheaval characterized by disruption in 
the credit markets and availability of credit and other financing, the failure, bankruptcy, collapse or sale of various financial institutions and an unprecedented level of 
intervention from the United States federal government. While the future recurrence of these events cannot be predicted, they may have a material adverse effect on our 
ability to obtain financing necessary to effectively execute acquisitions, the ability of our customers and suppliers to continue to operate their businesses or the demand 
for our products, which could have a material adverse effect on the market price of our common stock and our business, financial condition, and results of operations.

We may not be able to adequately manage our growth.

We have expanded, and are seeking to continue to expand, our business. This growth has placed significant demands on our management, administrative, operating, and 
financial resources as well as our manufacturing capacity capabilities. The continued growth of our customer base, the types of products offered and the geographic markets 
served can be expected to continue to place a significant strain on our resources. Personnel qualified in the production and marketing of our products are difficult to find and 
hire, and enhancements of information technology systems to support growth are difficult to implement. Our future performance and profitability will depend in large part on 
our ability to attract and retain additional management and other key personnel, as well as our ability to increase and maintain our manufacturing capacity capabilities to meet 
the needs of our current and future customers. Any failure to adequately manage our growth could have a material adverse effect on the market price of our common stock 
and our business, financial condition, and results of operations.

Our credit agreement contains financial and restrictive covenants that may limit our ability to operate our business.

The credit agreement that we and certain of our subsidiaries entered into with JPMorgan Chase Bank, N.A. on May 3, 2019 (the “Credit Agreement”) contains, and any of our 
other future debt agreements may contain, covenant restrictions that limit our ability to operate our business, including, without limitation, restrictions on our and our 
subsidiaries’ ability to:

· incur additional debt or create liens;
· engage in mergers, consolidations, certain divisions, liquidations or dissolutions other than in certain permitted instances described in the Credit Agreement; 
· substantially change the business conducted by us or our subsidiaries; and
· pay dividends or make distributions or other restricted payments if certain conditions in the Credit Agreement are not fulfilled.

In addition, the Credit Agreement contains other customary affirmative and negative covenants, including limitations on our and our subsidiaries’ ability to perform the 
following, subject to certain customary exceptions, qualifications and “baskets”: make certain 

18

 
 
 
 
 
 
 
 
 
 
 
investments, loans, advances, guarantees and acquisitions other than in certain permitted instances as described in the Credit Agreement; sell assets; prepay other 
indebtedness; engage in certain transactions with affiliates; enter into agreements that restrict dividends from subsidiaries or the ability of subsidiaries to grant liens upon their 
assets; amend certain charter documents and material agreements governing subordinated indebtedness; and deviate from certain financial ratios described further in the 
Credit Agreement.

As a result of these covenants, our ability to respond to changes in business and economic conditions and to obtain additional financing, if needed, may be significantly 
restricted, and we may be prevented from engaging in transactions or making acquisitions of a business that might otherwise be beneficial to us.

Our variable rate indebtedness subjects us to interest rate risk, which could cause our debt service obligations to increase significantly.

Our borrowings under our credit facility are at variable rates of interest and expose us to interest rate risk. If interest rates increase, our debt service obligations on the variable 
rate indebtedness would increase even though the amount borrowed remained the same, and our net income and cash flows would decrease.

Compliance with changing laws, regulations and standards of corporate governance and public disclosure may result in additional expenses.

Changing laws, regulations and standards relating to corporate governance and public disclosure, including the Sarbanes-Oxley Act of 2002 (the “Sarbanes Oxley Act”), the 
Dodd-Frank Wall Street Reform and Consumer Protection Act, new Securities and Exchange Commission regulations and NASDAQ rules, are creating uncertainty for 
companies such as ours. These new or changed laws, regulations, and standards are subject to varying interpretations, in many cases due to their lack of specificity. As a 
result, their application in practice may evolve over time as new guidance is provided by regulatory and governing bodies, which could result in continuing uncertainty 
regarding compliance matters and higher costs necessitated by ongoing revisions to disclosure and governance practices. We are committed to maintaining high standards of 
corporate governance and public disclosure. As a result, our efforts to comply with evolving laws, regulations, and standards have resulted in, and are likely to continue to 
result in, increased general and administrative expenses and a diversion of management time and attention from revenue-generating activities to compliance activities.

We could face particular challenges in maintaining and reporting on our internal control over financial reporting.

Section 404 of the Sarbanes-Oxley Act requires that we evaluate and report on our system of internal control over financial reporting and requires that we have our internal 
control over financial reporting audited. If we fail to maintain adequate internal controls, we could be subject to regulatory scrutiny, civil or criminal penalties and/or 
stockholder litigation. Any inability to provide reliable financial reports could harm our business and the trading price of our common stock. Section 404 of the Sarbanes-
Oxley Act also requires that our independent registered public accounting firm report on the effectiveness of the Company’s internal control over financial reporting. In 
addition, acquisition targets may not be in compliance with the provisions of the Sarbanes-Oxley Act regarding adequacy of their internal controls. The development of the 
internal controls of any such entity to achieve compliance with the Sarbanes-Oxley Act may increase the time and costs necessary to complete any such acquisition.

If we identify any material weaknesses or significant deficiencies in our internal control over financial reporting, we may need to take costly steps to implement improved 
controls and may be subject to sanctions for failure to comply with the requirements of the Sarbanes-Oxley Act. Such remedial costs or sanctions could have a material 
adverse effect on our results of operations and financial condition. Further, we would be required to disclose any material weakness in internal control over financial 
reporting, and we would receive an adverse opinion on our internal control over financial reporting from our independent auditors. These factors could cause investors to lose 
confidence in our reported financial information and could have a negative effect on the trading price of our stock.

Breaches of our information systems could adversely affect our reputation, disrupt our operations, and result in increased costs and loss of revenue. 

There have been an increasing number of recent global cyber security incidents affecting companies, including us. These incidents are expected to be more prevalent as a 
result of work-from-home policies instituted in response to the COVID-19 global pandemic, and could cause operational failures or compromise sensitive or confidential 
corporate and personal data. Because we are interconnected with and dependent on third-party vendors, we could also be adversely affected if we or any of our vendors are 
subject to a successful cyber-attack or other information security event. Such cyber security incidents may result in the loss or compromise of customer, financial, or 
operational data; disruption of billing, collections, or normal operating activities; disruption of electronic monitoring and control of operational systems; and delays in 
financial reporting and other management functions, and our acquisition activities could increase such risk. There can be no guarantees that such a cyber incident would not 
result in the unauthorized access to or the disclosure of customer data, our trade secrets or other intellectual property, or personal information of our employees. There can be 
no guarantee that the disclosure of any of this information would not have a material adverse effect on our business, reputation, financial condition, and results of operations. 
We continually evaluate our systems and may implement further controls and additional preventative actions 

19

 
 
 
 
 
 
 
 
 
 
 
to further strengthen our systems against attacks. We cannot assure you that such measures will provide absolute security, that we will be able to react in a timely manner, or 
that our remediation efforts following past or future attacks will be successful. Possible impacts associated with a cyber security incident may include, among other things, 
business interruption, ransom payments, the identification of material weaknesses or significant deficiencies, remediation costs related to lost, stolen, or compromised data; 
repairs to data processing systems; increased cyber security protection costs; reputational damage; and adverse effects on our compliance with privacy and other laws and 
regulations that are applicable to us. We have insurance coverage to protect us against losses from certain cyber security incidents, including liability for third-party vendors 
who mishandle our information. However, there can be no guarantee that every potential loss due to cyber-attack or theft of information has been insured against, nor that the 
limits of the insurance we have acquired will be sufficient to cover all such losses.

Adverse publicity about the Company and/or its brands, including without limitation, through social media or in connection with brand damaging events and/or 
public perception could negatively impact our business. 

Negative claims or publicity involving us, our board of directors, our brands, our products, services and experiences, consumer data, or any of our key employees, endorsers, 
or suppliers could seriously damage our reputation and the image of our brands, regardless of whether such claims are accurate. 

Social media, which accelerates and potentially amplifies the scope of negative publicity, can increase the challenges of responding to negative claims. Adverse publicity 
could also damage our reputation and the image of our brands, undermine consumer confidence in us and reduce long-term demand for our products, even if such adverse 
publicity is unfounded or not material to our operations. If the reputation, culture or image of any of our brands is tarnished or if we receive negative publicity, then our sales, 
financial condition and results of operations could be materially and adversely affected.

The effects of climate change and increased focus by governmental and non-governmental organizations, customers, consumers and investors on sustainability 
issues, including those related to climate change and socially responsible activities, may adversely affect our business and financial results and damage our 
reputation.

Climate change is occurring around the world and may impact our business in numerous ways. Such change could lead to an increase in raw material and packaging prices, 
reduced availability, for example, due to water shortages which could adversely impact raw material availability. Increased frequency of extreme weather (storms and floods) 
could cause increased incidence of disruption to the production and distribution of our products and an adverse impact on consumer demand and spending.

Investor advocacy groups, certain institutional investors, investment funds, other market participants, shareholders, and stakeholders have focused increasingly on the 
environmental, social and governance (“ESG”) and related sustainability practices of companies. These parties have placed increased importance on the implications of the 
social cost of their investments. If our ESG practices do not meet investor or other stakeholder expectations and standards, which continue to evolve, our brands, reputation 
and employee retention may be negatively impacted. It is possible that stakeholders may not be satisfied with our ESG practices or the speed of their adoption. We could also 
incur additional costs and require additional resources to monitor, report, and comply with various ESG practices. Also, our failure, or perceived failure, to manage 
reputational threats and meet expectations with respect to socially responsible activities and sustainability commitments could negatively impact our credibility, employee 
retention, and the willingness of our customers and suppliers to do business with us.

Interruptions in the proper functioning of our information systems or other issues with our enterprise resource planning systems could cause disruption to our 
operations.

We heavily rely on our information systems to manage our various business operations, including our ordering, pricing, billing, inventory management, supply chain, 
accounting and other processes. Our systems may be subject to damage or interruption from a variety of sources, including power outages, computer and telecommunications 
failures, computer viruses, cyber security breaches, vandalism, severe weather conditions, catastrophic events, terrorism, and human error. Although we do maintain disaster 
recovery measures in place which we believe to be adequate, we cannot assure you that our disaster recovery measures can account for all eventualities. If our systems are 
damaged, fail to function properly, or otherwise become compromised or unavailable, we may incur substantial costs to repair or replace them, and we may experience loss of 
critical data and interruptions or delays in our ability to perform critical functions, which could adversely affect our business, results of operations and financial condition.

Our information technology systems require periodic modifications, upgrades, and replacement that subject us to costs and risks, including potential disruption to our internal 
control structure, substantial capital expenditures, additional administration and operating expenses, retention of sufficiently skilled personnel or outside firms to implement 
and operate existing or new systems, and other risks and costs of delays or difficulties in transitioning to new or modified systems or of integrating new or modified systems 
into our current systems. In addition, challenges implementing new or modified technology systems may cause disruptions in our business operations and have an adverse 
effect on our business operations if not anticipated and appropriately mitigated.

20

 
 
 
 
 
 
 
 
 
 
 
Our Board of Directors and executive officers have significant influence over our affairs.

The members of our Board of Directors and our executive officers, which includes Mr. Warren B. Kanders, beneficially own approximately 24.2% of our outstanding 
common stock as of March 2, 2022. As a result, our Board of Directors and executive officer, to the extent they vote their shares in a similar manner, have influence over our 
affairs and could exercise such influence in a manner that is not in the best interests of our other stockholders, including by attempting to delay, defer or prevent a change of 
control transaction that might otherwise be in the best interests of our stockholders.

We may be unable to realize the benefits of our net operating losses and tax credit carryforwards.

Net operating losses (“NOLs”) may be carried forward to offset federal and state taxable income in future years and eliminate income taxes otherwise payable on such taxable 
income, subject to certain adjustments. Based on current federal corporate income tax rates, our NOL and other carryforwards could provide a benefit to us, if fully utilized, of 
significant future tax savings. However, our ability to use these tax benefits in future years will depend upon the amount of our otherwise taxable income. If we do not have 
sufficient taxable income in future years to use the tax benefits before they expire, we will lose the benefit of these NOL carryforwards permanently.

Additionally, if we underwent an ownership change, the NOL carryforward limitations would impose an annual limit on the amount of the taxable income that may be offset 
by our NOL generated prior to the ownership change. If an ownership change were to occur, we may be unable to use a significant portion of our NOL to offset taxable 
income. In general, an ownership change occurs when, as of any testing date, the aggregate of the increase in percentage points of the total amount of a corporation’s stock 
owned by one or more “5-percent shareholders” within the meaning of Section 382 of the Internal Revenue Code (“Code”) whose percentage ownership of the stock has 
increased as of such date over the aggregate of the lowest percentage of the stock owned by such 5-percent shareholder at any time during the three-year period preceding such 
date is more than 50 percentage points. In general, persons who own 5% or more of a corporation’s stock are 5-percent shareholders, and all stock owned by persons who are 
not 5-percent shareholders is treated as owned by one 5-percent shareholder. The issuance of a large number of shares of common stock in connection with any acquisitions 
could result in a limitation of the use of our NOLs.

Further, our certificate of incorporation provides for blank check preferred stock, which allows the Board to issue preferred stock at any time with rights and designations set 
forth by the Board. Section 382 of the Code generally excludes preferred stock when calculating ownership percentages as they relate to our NOLs if the preferred stock 
satisfies all of the following criteria: it is not entitled to vote, it is limited and preferred as to dividends and does not participate in corporate growth to any significant extent, it 
has redemption and liquidation rights which do not exceed the issue price of such stock (except for a reasonable redemption or liquidation premium), and it is not convertible 
into another class of stock. Our Board may authorize and issue preferred stock that does not meet these criteria, and such preferred stock would count towards determining 
ownership change under Section 382 of the Code. Therefore the issuance of any preferred stock could increase the likelihood of a limitation of the use of our NOLs.

Moreover, if a corporation experiences an ownership change and does not satisfy the continuity of business enterprise, or COBE, requirement (which generally requires that 
the corporation continue its historic business or use a significant portion of its historic business assets in a business for the two-year period beginning on the date of the 
ownership change), it cannot, subject to certain exceptions, use any NOL from a pre-change period to offset taxable income in post-change years.

The actual ability to utilize the tax benefit of any existing NOLs will be subject to future facts and circumstances with respect to meeting the above described COBE 
requirements at the time NOLs are being utilized on a tax return. The realization of NOLs and the recognition of asset and valuation allowances for deferred taxes require 
management to make estimates and judgments about the Company’s future profitability which are inherently uncertain. Deferred tax assets are reduced by a valuation 
allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. If, in the opinion of 
management, it becomes more likely than not that some portion or all of the deferred tax assets will not be realized, deferred tax assets would be reduced by a valuation 
allowance and any such reduction could have a material adverse effect on the financial condition of the Company.

The amount of NOL and tax credit carryforwards that we have claimed has not been audited or otherwise validated by the U.S. Internal Revenue Service (the “IRS”). The IRS 
could challenge our calculation of the amount of our NOL or our determinations as to when a prior change in ownership occurred, and other provisions of the Code may limit 
our ability to carry forward our NOL to offset taxable income in future years. If the IRS were successful with respect to any such challenge, the potential tax benefit of the 
NOL carryforwards to us could be substantially reduced.

Certain protective measures implemented by us to preserve our NOL may not be effective or may have some unintended negative effects.

On July 24, 2003, at our Annual Meeting of Stockholders, our stockholders approved an amendment (the “Amendment”) to our Amended and Restated Certificate of 
Incorporation to restrict certain acquisitions of our securities in order to help assure the preservation 

21

 
 
 
 
 
 
 
 
 
 
 
 
of our NOL. The Amendment generally restricts direct and indirect acquisitions of our equity securities if such acquisition will affect the percentage of the Company’s capital 
stock that is treated as owned by a “5% stockholder.” Additionally, on February 7, 2008, our Board of Directors approved a rights agreement which is designed to assist in 
limiting the number of 5% or more owners and thus reduce the risk of a possible “change of ownership” under Section 382 of the Code.

Although the transfer restrictions imposed on our capital stock and the rights agreement are intended to reduce the likelihood of an impermissible ownership change, there is 
no guarantee that such protective measures would prevent all transfers that would result in an impermissible ownership change. These protective measures also will require 
any person attempting to acquire a significant interest in us to seek the approval of our Board of Directors. This may have an “anti-takeover” effect because our Board of 
Directors may be able to prevent any future takeover. Similarly, any limits on the amount of capital stock that a stockholder may own could have the effect of making it more 
difficult for stockholders to replace current management. Additionally, because protective measures implemented by us to preserve our NOL will have the effect of restricting 
a stockholder’s ability to acquire our common stock, the liquidity and market value of our common stock might suffer.

The loss of any member of our senior management or certain other key executives could significantly harm our business.

Our ability to maintain our competitive position is dependent to a large degree on the efforts and skills of our senior management team, including Warren B. Kanders. If we 
were to lose the services of any member of our senior management, our business may be significantly impaired. In addition, many of our senior executives have strong 
industry reputations, which aid us in identifying acquisition and borrowing opportunities, and having such opportunities brought to us. The loss of the services of these key 
personnel could materially and adversely affect our operations because of diminished relationships with lenders, existing and prospective tenants, property sellers and industry 
personnel.

Our Board of Directors may change significant corporate policies without stockholder approval.

Our investment, financing, borrowing and dividend policies and our policies with respect to all other activities, including growth, debt, capitalization and operations, will be 
determined by our Board of Directors. These policies may be amended or revised at any time and from time to time at the discretion of the Board of Directors without a vote 
of our stockholders. In addition, the Board of Directors may change our policies with respect to conflicts of interest provided that such changes are consistent with applicable 
legal requirements. A change in these policies could have an adverse effect on our financial condition, results of operations, cash flow, per share trading price of our common 
stock and ability to satisfy our debt service obligations and to pay dividends to our stockholders.

Compensation awards to our management may not be tied to or correspond with our improved financial results or share price.

The compensation committee of our Board of Directors is responsible for overseeing our compensation and employee benefit plans and practices, including our executive 
compensation plans and our incentive compensation and equity-based compensation plans. Our compensation committee has significant discretion in structuring 
compensation packages and may make compensation decisions based on any number of factors. As a result, compensation awards may not be tied to or correspond with 
improved financial results for the Company or the share price of our common stock.

Our Amended and Restated Certificate of Incorporation authorizes the issuance of shares of preferred stock.

Risks Related to our Common Stock

Our Amended and Restated Certificate of Incorporation provides that our Board of Directors will be authorized to issue from time to time, without further stockholder 
approval, up to 5,000,000 shares of preferred stock in one or more series and to fix or alter the designations, preferences, rights and any qualifications, limitations or 
restrictions of the shares of each series, including the dividend rights, dividend rates, conversion rights, voting rights, terms of redemption, including sinking fund provisions, 
redemption price or prices, liquidation preferences and the number of shares constituting any series or designations of any series. Such shares of preferred stock could have 
preferences over our common stock with respect to dividends and liquidation rights. We may issue additional preferred stock in ways which may delay, defer or prevent a 
change in control of the Company without further action by our stockholders. Such shares of preferred stock may be issued with voting rights that may adversely affect the 
voting power of the holders of our common stock by increasing the number of outstanding shares having voting rights, and by the creation of class or series voting rights.

Our payment of future quarterly dividends on our common stock is subject to the discretion and approval of our Board of Directors.

On August 6, 2018, the Company announced that its Board of Directors approved the initiation of the Quarterly Cash Dividend program of $0.025 per share of the 
Company’s common stock or $0.10 per share on an annualized basis.  We temporarily replaced the Quarterly Cash Dividend with a Quarterly Stock Dividend during portions 
of the 2020 fiscal year in light of the operational impact of the COVID-19 pandemic.  While we intend to pay regular Quarterly Cash Dividends for the foreseeable future, all 
subsequent dividends will be 

22

 
 
 
 
 
 
 
 
 
 
 
 
 
reviewed quarterly and declared at the discretion and approval of our Board of Directors and will depend upon, among other things, our results of operations, capital 
requirements, general business conditions, contractual restrictions under our credit facility on the payment of dividends, legal and regulatory restrictions on the payment of 
dividends, and other factors our Board of Directors deems relevant. Therefore, you should not purchase our common stock if you need immediate or future income by way of 
dividends from your investment. In addition, upon an event of default under our credit facility, we are prohibited from declaring or paying any dividends on our common 
stock or generally making other distributions to our stockholders.

Shares of our common stock have been, and may continue to be, thinly traded, which may contribute to volatility in our stock price and less liquidity for investors.

The trading volume of our common stock has varied, and at times may be characterized as thinly traded.  As a result of this thin trading market or “float” for our common 
stock, our common stock has been, and may continue to be, less liquid than the common stock of companies with broader public ownership.  If our common stock is thinly 
traded, the trading of a relatively small volume of our common stock may have a greater impact on the trading price of our common stock than would be the case if our float 
were larger.  As a result, the trading prices of our common stock may be more volatile than the common stock of companies with broader public ownership, and an investor to 
be unable to liquidate an investment in our common stock at attractive prices. 

We cannot predict the prices at which our common stock will trade in the future.  Variations in financial results, announcements of material events, changes in our dividend 
policy, technological innovations or new products by us or our competitors, our quarterly operating results, changes in general conditions in the economy or the outdoor and 
consumer industries, other developments affecting us or our competitors or general price and volume fluctuations in the market are among the many factors that could cause 
the market price of our common stock to fluctuate substantially.  

The sale of a substantial amount of our common stock in the public market could adversely affect the prevailing market price of our common stock.

We have outstanding an aggregate of 37,199,359 shares of our common stock as of March 2, 2022. This includes 6,578,587 shares of common stock that are beneficially 
owned by Mr. Kanders, our Chairman of the Board, of which he has 4,840,971 hypothecated and/or pledged as security for loans from financial institutions, which 
hypothecation has been in place for over ten years, and that may be sold by such financial institutions in the event of a foreclosure of these loans. The sale of a significant 
amount of shares at any given time, or the perception that such sales could occur, including sales of the shares beneficially owned by Mr. Kanders, could adversely affect the 
prevailing market price of our common stock.

We may issue a substantial amount of our common stock in the future, which could cause dilution to current investors and otherwise adversely affect our stock 
price.

We may issue additional shares of common stock as consideration for such acquisition. These issuances could be significant. To the extent that we make acquisitions and issue 
our shares of common stock as consideration, your equity interest in us will be diluted. Any such issuance will also increase the number of outstanding shares of common 
stock that will be eligible for sale in the future. Persons receiving shares of our common stock in connection with these acquisitions may be more likely to sell off their 
common stock, which may influence the price of our common stock. In addition, the potential issuance of additional shares in connection with anticipated acquisitions could 
lessen demand for our common stock and result in a lower price than might otherwise be obtained. We may issue common stock in the future for other purposes as well, 
including in connection with financings, for compensation purposes, in connection with strategic transactions or for other purposes. The issuance of a large number of shares 
of common stock in connection with an acquisition could also have a negative effect on our ability to use our NOLs.

ITEM 1B. UNRESOLVED STAFF COMMENTS

None.

23

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 2. PROPERTIES

Our corporate headquarters, as well as our primary research, evaluation and design studios, is located in a facility owned by the Company in Salt Lake City, Utah. In addition, 
at December 31, 2021, the Company and its subsidiaries lease or own facilities throughout the U.S., Europe, Australia and New Zealand. In general, our properties are well 
maintained, considered adequate and being utilized for their intended purposes.

The following table identifies and provides certain information regarding our principal facilities:

Corporate Headquarters:

Outdoor Segment

Activity

Location

Owned/Leased

  Salt Lake City, Utah

  Owned

Black Diamond U.S. Distribution and Manufacturing Facilities:

  Salt Lake City, Utah

  Leased/Owned

Black Diamond European Sales and Marketing Office:

PIEPS Sales and Marketing Office:

Black Diamond HQ Retail Store

Black Diamond Trolley Square Retail Store

Black Diamond Park City Retail Store

Black Diamond Jackson Retail Store

Black Diamond Big Sky Retail Store

Black Diamond Boulder Retail Store

Black Diamond Burlington Retail Store

Precision Sport Segment

Sierra U.S. Distribution and Manufacturing Facilities:

Barnes U.S. Distribution and Manufacturing Facilities:

Adventure Segment

Rhino-Rack Australia Headquarters:

Rhino-Rack Australia Perth Distribution Facility:

Rhino-Rack U.S. Distribution Facility:

Rhino-Rack N.Z. Distribution Facility:

MAXTRAX Australia Headquarters:

  Leased

  Leased

  Leased

  Leased

  Leased

  Leased

  Leased

  Leased

  Leased

  Owned

  Owned

  Leased

  Leased

  Leased

  Leased

  Leased

Innsbruck, Austria

  Lebring, Austria

  Salt Lake City, Utah

  Salt Lake City, Utah

  Park City, Utah

Jackson, Wyoming

  Big Sky, Montana

  Boulder, Colorado

  Burlington, Vermont

  Sedalia, Missouri

  Mona, Utah

Sydney, Australia

  Perth, Australia

  Denver, Colorado

  Wellington, New Zealand

  Brisbane, Australia

24

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 3. LEGAL PROCEEDINGS

Legal Proceedings

The Company is involved in various legal disputes and other legal proceedings that arise from time to time in the ordinary course of business. Based on currently available 
information, the Company does not believe that the disposition of any of the legal disputes the Company or its subsidiaries is currently involved in will have a material 
adverse effect upon the Company’s consolidated financial condition, results of operations or cash flows. It is possible that, as additional information becomes available, the 
impact on the Company of an adverse determination could have a different effect.

Litigation

The Company is involved in various lawsuits arising from time to time that the Company considers ordinary routine litigation incidental to its business. Amounts accrued for 
litigation matters represent the anticipated costs (damages and/or settlement amounts) in connection with pending litigation and claims and related anticipated legal fees for 
defending such actions, which legal fees are expensed as incurred. The costs are accrued when it is both probable that a liability has been incurred and the amount can be 
reasonably estimated. The accruals are based upon the Company’s assessment, after consultation with counsel (if deemed appropriate), of probable loss based on the facts and 
circumstances of each case, the legal issues involved, the nature of the claim made, the nature of the damages sought and any relevant information about the plaintiffs and 
other significant factors that vary by case. When it is not possible to estimate a specific expected cost to be incurred, the Company evaluates the range of probable loss and 
records the minimum end of the range. Based on currently available information, the Company does not believe that it is reasonably possible that the disposition of any of the 
legal disputes the Company or its subsidiaries is currently involved in will have a material adverse effect upon the Company’s consolidated financial condition, results of 
operations or cash flows.  There is a reasonable possibility of loss from contingencies in excess of the amounts accrued by the Company in the accompanying consolidated 
balance sheets; however, the actual amounts of such possible losses cannot currently be reasonably estimated by the Company at this time.  It is possible that, as additional 
information becomes available, the impact on the Company could have a different effect.

Product Liability

As a consumer goods manufacturer and distributor, the Company faces the risk of product liability and related lawsuits involving claims for substantial money damages, 
product recall actions and higher than anticipated rates of warranty returns or other returns of goods. The Company is therefore vulnerable to various personal injury and 
property damage lawsuits relating to its products and incidental to its business.

Based on current information, there are no pending product liability claims and lawsuits of the Company, which the Company believes in the aggregate, will have a material 
adverse effect on the Company’s consolidated financial position, results of operations or cash flows.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

25

 
 
 
 
 
 
 
 
 
 
​
 
ITEM 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY 
SECURITIES 

PART II 

Our common stock is listed for trading on NASDAQ Global Select Market under the trading symbol “CLAR”.

Performance Graph

Set forth below is a line graph comparing the yearly percentage change in the cumulative total stockholder return on our common stock to the cumulative total return of the 
NASDAQ Global Select Market Composite and the Russell 2000 Index for the period commencing on December 31, 2016 and ending on December 31, 2021 (the “Measuring 
Period”). The graph assumes that the value of the investment in our common stock and the indexes was $100 on December 31, 2016. The yearly change in cumulative total 
return is measured by dividing (1) the sum of (i) the cumulative amount of dividends for the Measuring Period, assuming dividend reinvestment, and (ii) the change in share 
price between the beginning and end of the Measuring Period, by (2) the share price at the beginning of the Measuring Period.

Historical stock price performance should not be relied on as indicative of future stock price performance.

Total Return Analysis

Clarus Corporation
The Russell 2000 Index
NASDAQ Global Select Market

Stockholders 

12/31/2016

12/31/2017

12/31/2018

12/31/2019

12/31/2020

12/31/2021

$
$
$

 100.00   $
 100.00   $
 100.00   $

 146.73   $
 113.14   $
 128.43   $

 190.09   $
 99.37   $
 123.71   $

 256.59   $
 122.94   $
 167.75   $

 293.30   $
 145.52   $
 239.95   $

 529.84
 165.45
 295.43

On March 2, 2022, the last reported sales price for our common stock was $23.06 per share.  As of March 2, 2022, there were 72 holders of record of our common stock. 

Dividends 

On August 6, 2018, the Company announced that its Board of Directors approved the initiation of a Quarterly Cash Dividend program of $0.025 per share of the Company’s 
common stock or $0.10 per share on an annualized basis.  On May 1, 2020, the Company announced that, in light of the operational impact of the COVID-19 pandemic, its 
Board of Directors temporarily replaced its Quarterly Cash Dividend with a Quarterly Stock Dividend.  In 2021, 2020 and 2019, our total Quarterly Cash Dividends were 
$3,335,000, $1,520,000, and $2,987,000 respectively.  In 2020, our total Quarterly Stock Dividends were $1,533,000, which combined with our cash dividend in 2020 of 
$1,520,000, resulted in total dividends in 2020 of $3,053,000.

On February 25, 2022, the Company announced that its Board of Directors approved the payment on March 18, 2022 of the Quarterly Cash Dividend to the record holders of 
shares of the Company’s common stock as of the close of business on March 7, 2022. 

26

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The payment of any future Quarterly Cash Dividends will be at the discretion of our Board of Directors and will depend upon, among other things, our results of operations, 
capital requirements, general business conditions, contractual restrictions on payment of dividends, if any, legal and regulatory restrictions on the payment of dividends, and 
other factors our Board of Directors deems relevant.

Recent Sales of Unregistered Securities

None.

Recent Purchases of our Registered Equity Securities

On November 9, 2015, the Company announced that its Board of Directors authorized a stock repurchase program that allows the repurchase of up to $30,000,000 of the 
Company’s outstanding common stock.  No repurchases of shares of the Company’s common stock occurred during the three months ended December 31, 2021.

Securities Authorized for Issuance Under Equity Compensation Plans

The following table sets forth certain information regarding our equity plans as of December 31, 2021:

Plan Category
Equity compensation plans approved by security holders (1)

Total

(A)
​Number of securities to be 
issued upon exercise of 
outstanding, warrants and 
rights

(B)
​Weighted-average exercise 
price of outstanding options, 
warrants and rights

 5,141,247   $

 5,141,247   $

 13.14  

 13.14  

(C)
​Number of securities 
remaining available for 
future issuance under 
equity compensation plans 
(excluding securities 
reflected in column (A))

 7,400,248

 7,400,248

(1) Consists of stock options and restricted stock awards issued and issuable under the 2005 Stock Incentive Plan and the 2015 Stock Incentive Plan. There are a total 
of 1,000,000 restricted stock awards included in column (A) that do not have an exercise price.  Excluding these restricted stock awards, the weighted average exercise 
price of outstanding options, warrants and rights is $10.27.

27

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 6. [RESERVED] 

​ 

28

 
 
 
 
ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Forward-Looking Statements

Please note that in this Annual Report on Form 10-K Clarus Corporation (which may be referred to as the “Company,” “Clarus,” “we,” “our” or “us”) may use words such as 
“appears,” “anticipates,” “believes,” “plans,” “expects,” “intends,” “future,” and similar expressions which constitute forward-looking statements within the meaning of the 
safe harbor provisions of the Private Securities Litigation Reform Act of 1995.  Forward-looking statements are made based on our expectations and beliefs concerning future 
events impacting the Company and therefore involve a number of risks and uncertainties.  We caution that forward-looking statements are not guarantees and that actual 
results could differ materially from those expressed or implied in the forward-looking statements.

Potential risks and uncertainties that could cause the actual results of operations or financial condition of the Company to differ materially from those expressed or implied by 
forward-looking statements in this Annual Report on Form 10-K include, but are not limited to, the overall level of consumer demand on our products; general economic 
conditions and other factors affecting consumer confidence, preferences, and behavior; disruption and volatility in the global currency, capital and credit markets; the financial 
strength of the Company’s customers; the Company’s ability to implement its business strategy; the ability of the Company to execute and integrate acquisitions; changes in 
governmental regulation, legislation or public opinion relating to the manufacture and sale of bullets and ammunition, and the possession and use of firearms and ammunition 
by our customers; the Company’s exposure to product liability or product warranty claims and other loss contingencies; disruptions and other impacts to the Company’s 
business, as a result of the COVID-19 global pandemic and government actions and restrictive measures implemented in response; stability of the Company’s manufacturing 
facilities and suppliers, as well as consumer demand for our products, in light of disease epidemics and health-related concerns such as the COVID-19 global pandemic; the 
impact that global climate change trends may have on the Company and its suppliers and customers, increased focus on sustainability issues as a result of global climate 
change, the Company's ability to protect patents, trademarks and other intellectual property rights; any breaches of, or interruptions in, our information systems; the ability of 
our information technology systems or information security systems to operate effectively, including as a result of security breaches, viruses, hackers, malware, natural 
disasters, vendor business interruptions or other causes; our ability to properly maintain, protect, repair or upgrade our information technology systems or information security 
systems, or problems with our transitioning to upgraded or replacement systems; the impact of adverse publicity about the Company and/or its brands, including without 
limitation, through social media or in connection with brand damaging events and/or public perception; fluctuations in the price, availability and quality of raw materials and 
contracted products as well as foreign currency fluctuations; ongoing disruptions and delays in the shipping and transportation of our products due to port congestion, 
container ship availability and/or other logistical challenges; our ability to utilize our net operating loss carryforwards; changes in tax laws and liabilities, tariffs, legal, 
regulatory, political and economic risks; the Company’s ability to maintain a quarterly dividend; and any material differences in the actual financial results of the Rhino-Rack 
acquisition as compared with expectations, including the impact of the acquisition on the Company’s future earnings per share. More information on potential factors that 
could affect the Company’s financial results can be found under Item 1A. Risk Factors of this Annual Report on Form 10-K.  All forward-looking statements included in this 
Annual Report on Form 10-K are based upon information available to the Company as of the date of this Annual Report on Form 10-K, and speak only as the date hereof.  We 
assume no obligation to update any forward-looking statements to reflect events or circumstances after the date of this Annual Report on Form 10-K.

Overview

Headquartered in Salt Lake City, Utah, Clarus is a global leading designer, developer, manufacturer and distributor of best-in-class outdoor equipment and lifestyle products 
focused on the outdoor and consumer enthusiast markets.  Our mission is to identify, acquire and grow outdoor “super fan” brands through our unique “innovate and 
accelerate” strategy. We define a “super fan” brand as a brand that creates the world’s pre-eminent, performance-defining product that the best-in-class user cannot live 
without. Each of our brands has a long history of continuous product innovation for core and everyday users alike. The Company’s products are principally sold globally 
under the Black Diamond®, Sierra®, Barnes® and Rhino-Rack® and MAXTRAX® brand names through outdoor specialty and online retailers, our own websites, 
distributors and original equipment manufacturers. Our portfolio of iconic brands is well-positioned for sustainable, long-term growth underpinned by powerful industry 
trends across the outdoor and adventure sport end markets.

One of the key elements of our sustained financial performance is our persistent focus on brand building through product initiatives. Our iconic brands are rooted in 
performance-defining technologies that enable our customers to have their best days outdoors. We have a long history of technical innovation and product development, 
backed by an extensive patent portfolio that continues to evolve and advance our markets. We currently employ approximately 120 engineers across the portfolio, focusing on 
enhancing our customers’ performance in the most critical moments. Our commitment to quality, rigorous safety, and ultimately best-in-class design is evidenced by 
outstanding industry recognition, as we have received numerous product awards across our portfolio of super fan brands.

29

 
 
 
 
 
 
 
 
 
 
Each of our brands represents a unique customer value proposition. Supported by six decades of proven innovation, Black Diamond, is an established global leader in high-
performance, activity-based climbing, skiing, and technical mountain sports equipment. The brand is synonymous with premium performance, safety and reliability. Our 
Sierra and Barnes brands have been leading specialty manufacturers of bullets and ammunition for over 50 years. Since 1947, Sierra has been dedicated to manufacturing the 
highest-quality, most accurate bullets in the world for hunting and sport shooting enthusiasts. Barnes traces its history back to 1932, and since 1989 has manufactured 
technologically-advanced lead-free bullets and premium ammunition for hunters, range shooters, military and law enforcement professionals. Founded in 1992, our Rhino-
Rack brand is a globally-recognized designer and distributor of highly-engineered automotive roof racks and accessories to enhance the outdoor enthusiast’s overlanding 
experience. Founded in 2005, our MAXTRAX brand offers high-quality overlanding and off-road vehicle recovery and extraction tracks for the overland and off-road 
market.

Clarus, incorporated in Delaware in 1991, acquired Black Diamond Equipment, Ltd. (“Black Diamond Equipment”) in May 2010 and changed its name to Black Diamond, 
Inc. in January 2011. In October 2012, we acquired PIEPS Holding GmbH and its subsidiaries (collectively, “PIEPS”). On August 14, 2017, the Company changed its name 
from Black Diamond, Inc. to Clarus Corporation and its stock ticker symbol from “BDE” to “CLAR” on the NASDAQ stock exchange. 

On August 21, 2017, the Company acquired Sierra Bullets, L.L.C. (“Sierra”).  On November 6, 2018, the Company acquired the assets of SKINourishment, Inc. 
(“SKINourishment”). On October 2, 2020, the Company completed the acquisition of certain assets and liabilities constituting the Barnes business (“Barnes”). On July 1, 
2021, the Company completed the acquisition of Australia-based Rhino-Rack Holdings Pty Ltd (“Rhino-Rack”). On December 1, 2021, the Company completed the 
acquisition of Australia-based MaxTrax Australia Pty Ltd (“MAXTRAX”).

On August 6, 2018, the Company announced that its Board of Directors approved the initiation of a quarterly cash dividend program of $0.025 per share of the Company’s 
common stock (the “Quarterly Cash Dividend”) or $0.10 per share on an annualized basis. The declaration and payment of future Quarterly Cash Dividends is subject to the 
discretion of and approval of the Company’s Board of Directors. On May 1, 2020, the Company announced that, in light of the operational impact of the COVID-19 
pandemic, its Board of Directors temporarily replaced its Quarterly Cash Dividend with a stock dividend (the “Quarterly Stock Dividend”). On October 19, 2020, the 
Company announced that its Board of Directors approved the reinstatement of its Quarterly Cash Dividend. In 2021, 2020 and 2019, our total Quarterly Cash Dividends were 
$3,335,000, $1,520,000 and $2,987,000, respectively. In 2020, our total Quarterly Stock Dividends were $1,533,000. In 2020, our total Quarterly Stock Dividends were 
$1,533,000, which combined with our cash dividend in 2020 of $1,520,000, resulted in total dividends in 2020 of $3,053,000. On February 25, 2022, the Company announced 
that its Board of Directors approved the payment on March 18, 2022 of the Quarterly Cash Dividend to the record holders of shares of the Company’s common stock as of the 
close of business on March 7, 2022.

Impact of COVID-19

The global outbreak of COVID-19 was declared a pandemic by the World Health Organization and a national emergency by each of the U.S., European, and Australian 
governments in March 2020, with governments world-wide implementing safety measures restricting travel and requiring citizen lockdowns and self-confinements for 
quarantining purposes. This has negatively affected the U.S., European, Australian and global economies, disrupted global supply chains, and resulted in significant transport 
restrictions and disruption of global financial markets.

The COVID-19 pandemic has significantly impacted the global supply chain, with restrictions and limitations on related activities causing disruption and delay, along with 
increased raw material, storage, and shipping costs. These disruptions and delays have strained domestic and international supply chains, which have affected and could 
continue to negatively affect the flow or availability of certain critical raw materials and finished good products that the Company relies upon. Furthermore, significantly 
increased demand from online sales channels, including our website, has impacted our logistical operations, including our fulfillment and shipping functions, which has 
resulted in periodic delays in the delivery of our products.

We experienced a decline in retail demand within our Outdoor segment beginning in the second half of March 2020 through December 2020, which negatively impacted our 
sales and profitability during this period. During 2021, our Outdoor segment continued to be impacted by the pandemic due to disruptions in the global supply chains; 
however, the Outdoor segment experienced an increase in overall sales as participation in outdoor recreation has increased as certain countries began to ease restrictions. 
During the third quarter of 2021, the Australian government instituted a mandatory lockdown for its citizens. This caused a decline in retail demand and a disruption in 
operations within our Adventure segment, which negatively impacted our sales and profitability for the third quarter of 2021 and to a lesser extent during the fourth quarter of 
2021. Our Precision Sport segment has experienced higher demand which has positively impacted our sales and profitability since the beginning of the pandemic. We expect a 
continued impact on the Company’s sales and profitability in future periods due to the ongoing impact of the pandemic. The duration of these trends and the magnitude of 
such impacts cannot be precisely estimated at this time, as they are affected by a number of factors (some of which are outside management’s control), including those 
presented in Item 1A. Risk Factors.

30

 
 
 
 
 
 
 
 
 
 
Critical Accounting Policies and Use of Estimates

Management’s discussion of our financial condition and results of operations is based on the consolidated financial statements, which have been prepared in accordance with 
U.S. generally accepted accounting principles (“GAAP”). The preparation of the consolidated financial statements requires us to make estimates and assumptions that affect 
the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the consolidated financial statements.  Estimates also affect the reported 
amounts of revenues and expenses during the reporting periods. We continually evaluate our estimates and assumptions including those related to derivatives, revenue 
recognition, income taxes and valuation of long-lived assets, goodwill and other intangible assets.  We base our estimates on historical experience and other assumptions that 
are believed to be reasonable under the circumstances.  Actual results could differ from these estimates.

We believe the following critical accounting policies include the more significant estimates and assumptions used in the preparation of our consolidated financial statements. 
Our accounting policies are more fully described in Note 1 of our consolidated financial statements.

· Fair value of net assets acquired in business combinations – We allocate the purchase price of acquired companies to the tangible and intangible assets acquired and 

liabilities assumed based on their estimated fair values.  The excess of the purchase price over these fair values is recorded as goodwill.  We engage independent third-party 
valuation specialists to assist us in determining the fair values of certain assets acquired and liabilities assumed. Such valuations require management to make significant 
estimates and assumptions, especially with respect to intangible assets. Different valuations approaches are used to value different types of intangible assets.  The income 
approach is a valuation technique that capitalizes anticipated income associated with the asset being valued.  This approach is predicated on developing net income and 
cash flow projections which are discounted for risk and the time value of money.  This approach is generally the principal approach to the valuation of most intangible 
assets.  The market approach involves the compilation and analysis of recent acquisitions of similar assets in the open market.  A fair value can be estimated after 
adjustments are made to reflect comparability differences between the assets sold and those being valued.  This method of valuation applies primarily to the valuation of 
owned land, inventory, and certain intangible assets.  The cost approach estimates the amount that would be required to replace the service capacity of an asset (often 
referred to as current replacement cost).  We typically apply all three approaches to estimate the fair value of our tangible and intangible tangible assets depending on the 
type of asset acquired. Business acquisitions may include contingent consideration payments based on various future financial measures, such as sales-based milestones, 
related to the acquired entity.  We estimate the fair value of contingent consideration liabilities based on estimated sales growth rates, discount rates, and other relevant 
factors.   

Significant estimates in valuing certain intangible assets include but are not limited to the projected financial information related to each individual asset, particularly 
forecasted sales growth rates, cash flows, market-based royalty rates and estimated discount rates. Product technology and trademarks are valued using the relief-from-
royalty method, and customer relationships are valued using the multi-period excess earnings model.  The relief-from-royalty method is used to estimate the cost savings 
that accrue to the owner of an intangible asset who would otherwise have to pay royalties or license fees on revenues earned through the use of the asset.  The multi-period 
excess earnings method supposes that the owner of the intangible asset is able to achieve a return in excess of that received without the intangible asset through enhanced 
revenues or cost savings.  Our discounted cash flow estimates use discount rates that correspond to a weighted-average cost of capital consistent with a market-participant 
view.  The discount rates are consistent with those used for investment decisions and take into account our operating plans and strategies.  Management’s estimates of fair 
value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable. If we do not achieve the results reflected in the 
assumptions and estimates, our goodwill impairment evaluations could be adversely affected, and we may impair a portion or all of our intangible assets, which would 
adversely affect our operating results in the period of impairment.

· Income taxes – We account for income taxes using the asset and liability method.  The asset and liability method provides that deferred tax assets and liabilities are 

recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss 
and tax credit carryforwards.  We may make assumptions, judgments and estimates in order to determine the future taxable income available to support the recoverability of 
deferred tax assets at a more-likely-than-not threshold.  The sources of future taxable income include 1) future reversal of existing taxable temporary differences, 2) taxable 
income in carryback years if carryback is permitted, 3) future taxable income from future operations, and 4) tax planning strategies.  The degree and subjectivity and 
judgment increases as the source of future taxable income becomes more inherently subjective.  Our assumptions, judgments and estimates relative to the realizability of a 
deferred tax asset take into account predictions of the amount and category of expected future taxable income.  Actual operating results and the underlying amount and 
category of income in future years could cause our current assumptions, judgments and estimates of recoverable net deferred taxes to be inaccurate.  Changes in any of the 
assumptions, judgments and estimates mentioned above related to the realizability of deferred tax assets, could materially affect our financial position and results of 
operations.

· Goodwill and intangible assets – We assess the recoverability of our reporting unit’s carrying value of goodwill by performing a qualitative assessment and/or a 

quantitative goodwill impairment test.  At a minimum, we perform an annual assessment of possible 

31

 
 
 
 
 
 
 
 
goodwill impairment as of each December 31.  Management may perform an interim goodwill impairment assessment whenever events or circumstances make it more 
likely than not that an impairment may have occurred, such as a significant adverse change in the business climate or a decision to sell or dispose of the reporting unit.  If 
we begin with a qualitative assessment and are able to support the conclusion that it is not more likely than not that the fair value of the reporting unit is less than its 
carrying value, we are not required to perform the quantitative goodwill impairment test.  Otherwise, we are required to perform the quantitative goodwill impairment test 
which compares the reporting unit’s carrying value including goodwill to its estimated fair value.  We estimate the reporting unit’s fair value using either the income 
approach based upon projected discounted cash flows of the reporting unit or the market approach based upon comparable market acquisition transactions.  If the estimated 
fair value of the reporting entity exceeds the carrying value, the goodwill is not impaired, and no further review is required.   However, if the carrying value exceeds the 
estimated fair value of the reporting unit, an impairment expense should be recognized for the excess of the carrying value over the fair value.  

Under the income approach, the estimated discounted cash flows are based on the best information available to us at the time, including supportable assumptions and 
projections we believe are reasonable.  Our discounted cash flow estimates use discount rates that correspond to a weighted-average cost of capital consistent with a 
market-participant view.  The discount rates are consistent with those used for investment decisions and take into account our operating plans and strategies.  Certain other 
key assumptions utilized, including revenue projections, costs of goods sold, operating expenses and effective tax rates, are based on estimates consistent with those utilized 
in our annual budgeting and planning process that we believe are reasonable.  However, if we do not achieve the results reflected in the assumptions and estimates, our 
goodwill impairment evaluations could be adversely affected, and we may impair a portion or all of our goodwill, which would adversely affect our operating results in the 
period of impairment.  

The market approach identifies the EBITDA multiples of recent industry and competitor acquisitions.  The reporting unit’s current EBITDA is multiplied by the median 
industry and competitor acquisition market multiple to estimate its current estimated fair value.  If the market multiples or EBITDA value assumptions are incorrect, our 
goodwill impairment evaluation could also be adversely affected, and we may impair a portion or all of our goodwill, which would adversely affect our operating results in 
the period of impairment. 

No impairment was recorded during the years ended December 31, 2021, 2020, and 2019.  During the first quarter of 2019, we early adopted Accounting Standards Update 
2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment, which removed the requirement to perform the previous two-step 
goodwill impairment test. 

We also test indefinite-lived intangible assets for impairment at least annually during the fourth quarter, generally on December 31.  Management may perform an interim 
indefinite-lived intangible asset impairment assessment whenever events or circumstances make it more likely than not that an impairment may have occurred, such as a 
significant adverse change in the business climate or a decision to sell or dispose of the reporting unit.  If the carrying value of the indefinite-lived asset is higher than its 
fair value, then the asset is deemed to be impaired and the impairment charge is estimated as the difference.  The Company calculates the fair value of its indefinite-lived 
intangible assets using the income approach, specifically the relief-from-royalty method.  The relief-from-royalty method is used to estimate the cost savings that accrue to 
the owner of an intangible asset who would otherwise have to pay royalties or license fees on revenues earned through the use of the asset.  Internally forecasted revenues, 
which the Company believes reasonably approximate market participant assumptions, are multiplied by a royalty rate to arrive at the estimated net after tax cost savings. 
The royalty rate used in the analysis is based on an analysis of empirical, market-derived royalty rates for comparable intangible assets.  The net after tax cost savings are 
discounted using the same weighted-average cost of capital discount rate developed for purposes of the Company's quantitative goodwill impairment test.  The key 
uncertainties in these calculations are the assumptions used in determining the revenue associated with each indefinite-lived intangible asset and the royalty rate.  If we do 
not achieve the results reflected in the assumptions and estimates, our indefinite-lived intangibles impairment evaluations could be adversely affected, and we may impair a 
portion or all of their carrying values, which would adversely affect our operating results in the period of impairment. 

Recent Accounting Pronouncements

See “Recent Accounting Pronouncements” in Note 1 to the notes to consolidated financial statements.

​ 

32

 
 
 
 
 
 
 
 
Results of Operations (In Thousands)

Consolidated Year Ended December 31, 2021 Compared to Consolidated Year Ended December 31, 2020

The following presents a discussion of consolidated operations for the year ended December 31, 2021, compared with the consolidated year ended December 31, 2020:

Sales

Domestic sales
International sales

Total sales

Cost of goods sold
Gross profit

Operating expenses

Selling, general and administrative
Transaction costs
Contingent consideration benefit

Total operating expenses

Operating income

Other income (expense)
Interest expense, net
Other, net

Total other expense, net

Income before income tax
Income tax benefit
Net income

Sales

Year Ended December 31,

2021

2020

 225,878   $
 149,916  
 375,794  

 238,862  
 136,932    

 105,494  
 11,843  
 (1,605)  

 115,732  

 21,200  

 (2,939)  
 (4,382)  

 (7,321)  

 13,879  
 (12,214)  

 26,093   $

 132,226
 91,781
 224,007

 146,212
 77,795

 71,428
 2,433
 -

 73,861

 3,934

 (1,261)
 912

 (349)

 3,585
 (1,960)
 5,545

$

$

Consolidated sales increased $151,787, or 67.8%, to $375,794 during the year ended December 31, 2021, compared to consolidated sales of $224,007 during the year ended 
December 31, 2020. The increase in sales was attributable to the increase in the quantity of new and existing outdoor products sold during the period of $46,394. Additionally, 
there was an increase in the quantity of new and existing precision sport products sold by Sierra of $18,543 and the inclusion of Barnes, which contributed $38,504.  The 
increase was also driven by the inclusion of adventure products sold by Rhino-Rack of $43,411 and MAXTRAX of $1,728.  We experienced an increase in sales of $3,207 
due to the weakening of the U.S. dollar against foreign currencies during the year ended December 31, 2021, compared to the prior period. 

Consolidated domestic sales increased $93,652, or 70.8%, to $225,878 during the year ended December 31, 2021, compared to consolidated domestic sales of $132,226 during 
the year ended December 31, 2020. The increase in sales was attributable to the increase in the quantity of new and existing outdoor products sold during the period of 
$26,058. Additionally, there was an increase in the quantity of new and existing precision sport products sold by Sierra of $20,323 and the inclusion of Barnes, which 
contributed $35,227.  The remaining increase was driven by the inclusion of adventure products sold by Rhino-Rack and MAXTRAX of $12,044.

Consolidated international sales increased $58,135, or 63.3%, to $149,916 during the year ended December 31, 2021, compared to consolidated international sales of $91,781 
during the year ended December 31, 2020.  The increase in sales was primarily attributable to the increase in the quantity of new and existing outdoor products of $20,336 and 
the inclusion of Barnes, which contributed $3,277. The increase was also driven by the inclusion of adventure products sold by Rhino-Rack of $31,392 and MAXTRAX of 
$1,703.  We experienced an increase in sales of $3,207 due to the weakening of the U.S. dollar against foreign currencies during the year ended December 31, 2021 compared 
to the prior period.  The increase was partially offset by a decrease in the quantity of new and existing precision sport products sold by Sierra of $1,780.

33

 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cost of Goods Sold

Consolidated cost of goods sold increased $92,650, or 63.4%, to $238,862 during the year ended December 31, 2021, compared to consolidated cost of goods sold of 
$146,212 during the year ended December 31, 2020.  The increase in cost of goods sold was primarily attributable to an increase in the number of units sold.

Gross Profit

Consolidated gross profit increased $59,137 or 76.0%, to $136,932 during the year ended December 31, 2021, compared to consolidated gross profit of $77,795 during the 
year ended December 31, 2020.  Consolidated gross margin was 36.4% during the year ended December 31, 2021, compared to a consolidated gross margin of 34.7% during 
the year ended December 31, 2020.  Consolidated gross margin during the year ended December 31, 2021, increased compared to the prior year due to favorable product mix 
in higher margin products and the favorable impacts related to foreign currency. Gross margin also benefited from the inclusion of Barnes, Rhino-Rack, and MAXTRAX; 
however, the benefit was offset by a decrease in gross margin of $4,769, or 1.3%, due to the sale of Barnes, Rhino-Rack and MAXTRAX inventory that was recorded at its 
fair value in purchase accounting during the year ended December 31, 2021.

Selling, General and Administrative

Consolidated selling, general, and administrative expenses increased $34,066, or 47.7%, to $105,494 during the year ended December 31, 2021, compared to consolidated 
selling, general and administrative expenses of $71,428 during the year ended December 31, 2020. The increase in selling, general and administrative expenses is due to the 
inclusion of Barnes, Rhino-Rack, and MAXTRAX which contributed $6,702, $14,885, and $400, respectively. Additionally, there was an increase of stock compensation of 
$2,686 during the year ended December 31, 2021, compared to the prior year. The remaining increase was attributable to the Company’s investments in the brand related 
activities of sales, direct-to-consumer, marketing, and warehousing and logistics, focused on supporting its strategic initiatives around expanding distribution, elevating brand 
awareness and being easier to do business with. 

Transaction Costs

Consolidated transaction expense increased to $11,843 during the year ended December 31, 2021, compared to consolidated transaction costs of $2,433 during the year ended 
December 31, 2020, which consisted of expenses related to the Company’s financing and acquisition efforts in 2021.

Contingent Consideration Benefit

Consolidated contingent consideration increased to $1,605 during the year ended December 31, 2021, compared to $0 consolidated contingent consideration during the year 
ended December 31, 2020, which consisted of changes in estimated fair value of Contingent Consideration liabilities.

Interest Expense, net

Consolidated interest expense, net increased to $2,939 during the year ended December 31, 2021, compared to consolidated interest expense, net of $1,261 during the year 
ended December 31, 2020.  The increase in interest expense recognized during the year ended December 31, 2021 was primarily associated with the increase in average 
outstanding debt amounts during the period compared to the prior year and the recording of certain debt issuance costs.

Other, net

Consolidated other, net expense changed $5,294, or 580.5% to $4,382 during the year ended December 31, 2021, compared to consolidated other, net income of $912 during 
the year ended December 31, 2020.  The change in other, net was primarily attributable to changes on mark-to-market adjustments on non-hedged foreign currency contracts, 
including contracts associated with the purchase price of Rhino-Rack, as well as a decrease in remeasurement losses recognized on the Company’s foreign denominated 
accounts receivable and accounts payable.  

34

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Income Taxes

Consolidated income tax benefit increased $10,254, or 523.2%, to $12,214 during the year ended December 31, 2021, compared to a consolidated income tax benefit of 
$1,960 during the same period in 2020.  Our effective income tax rate was a benefit of 88% for the year ended December 31, 2021, and differed compared to the statutory tax 
rates due to the partial release of a valuation allowance offsetting deferred tax assets and discrete charges recorded during the period. This release of the valuation allowance is 
primarily due to a change in accounting method which increased taxable income and the ability to utilize NOLs. For the year ended December 31, 2020, our effective income 
tax rate was a benefit of 54.7% and differed compared to the statutory tax rates due to a release of certain valuation allowances and a discrete benefit associated with stock 
compensation windfall.  Factors that could cause our annual effective tax rate to differ materially from our quarterly effective tax rates include changes in the geographic mix 
of taxable income and discrete events that may occur.

Consolidated Year Ended December 31, 2020 Compared to Consolidated Year Ended December 31, 2019

The following presents a discussion of consolidated operations for the year ended December 31, 2020, compared with the consolidated year ended December 31, 2019:

Sales

Domestic sales
International sales

Total sales

Cost of goods sold
Gross profit

Operating expenses

Selling, general and administrative
Restructuring charge
Transaction costs

Total operating expenses

Operating income

Other expense

Interest expense, net
Other, net

Total other expense, net

Income before income tax
Income tax benefit
Net income

Sales

Year Ended December 31,

2020

2019

 132,226   $
 91,781  
 224,007  

 146,212  
 77,795    

 71,428  
 -  
 2,433  

 73,861  

 3,934  

 (1,261)  
 912  

 (349)  

 3,585  
 (1,960)  
 5,545   $

 121,751
 107,686
 229,437

 149,146
 80,291

 68,680
 13
 166

 68,859

 11,432

 (1,358)
 (93)

 (1,451)

 9,981
 (8,991)
 18,972

$

$

Consolidated sales decreased $5,430, or 2.4%, to $224,007 during the year ended December 31, 2020, compared to consolidated sales of $229,437 during the year ended 
December 31, 2019.  We believe lower consumer demand related to the COVID-19 pandemic drove a decrease in the quantity of new and existing climb, mountain, and ski 
products sold during the period.  These decreases were partially offset by an increase in the quantity of new and existing precision sport products sold by Sierra of $16,729 
and the inclusion of Barnes, which contributed $6,556. We also experienced an increase in sales of $606 due to the weakening of the U.S. dollar against foreign currencies 
during the year ended December 31, 2020 compared to the prior period.  

Consolidated domestic sales increased $10,475, or 8.6%, to $132,226 during the year ended December 31, 2020, compared to consolidated domestic sales of $121,751 during 
the year ended December 31, 2019.  The increase in sales was attributable to the increase in the quantity of new and existing precision sport products sold by Sierra of $17,873 
and the inclusion of Barnes, which contributed $6,179.  We believe this increase was partially offset by a decrease in domestic sales due to lower consumer demand related to 
the 

35

 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
COVID-19 pandemic, which drove a decrease in the quantity of new and existing climb, mountain, and ski products sold during the period.  

Consolidated international sales decreased $15,905, or 14.8%, to $91,781 during the year ended December 31, 2020, compared to consolidated international sales of $107,686 
during the year ended December 31, 2019.  We believe the decrease in international sales was attributable to lower consumer demand related to the COVID-19 pandemic, 
which drove a decrease in the quantity of new and existing climb, mountain, and ski products sold during the period.  We also experienced a decrease in the quantity of new 
and existing precision sport products sold by Sierra of $1,143. These decreases were partially offset by the inclusion of Barnes, which contributed $376. We also experienced 
an increase in sales of $606 due to the weakening of the U.S. dollar against foreign currencies during the year ended December 31, 2020 compared to the prior period.

Cost of Goods Sold

Consolidated cost of goods sold decreased $2,934, or 2.0%, to $146,212 during the year ended December 31, 2020, compared to consolidated cost of goods sold of $149,146 
during the year ended December 31, 2019.  The decrease in cost of goods sold was primarily attributable to a decrease in the number of units sold due to lower consumer 
demand related to the COVID-19 pandemic. 

Gross Profit

Consolidated gross profit decreased $2,496 or 3.1%, to $77,795 during the year ended December 31, 2020, compared to consolidated gross profit of $80,291 during the year 
ended December 31, 2019.  Consolidated gross margin was 34.7% during the year ended December 31, 2020, compared to a consolidated gross margin of 35.0% during the 
year ended December 31, 2019.  Consolidated gross margin during the year ended December 31, 2020, decreased compared to the prior year due to unfavorable impacts on 
our supply chain and logistic activities due to the COVID-19 pandemic. Gross margin benefited from the inclusion of Barnes; however, this benefit was offset by a decrease in 
gross margin of 0.2% due to the sale of inventory that was recorded at its preliminary fair value in purchase accounting during the year ended December 31, 2020.

Selling, General and Administrative

Consolidated selling, general, and administrative expenses increased $2,748, or 4.0%, to $71,428 during the year ended December 31, 2020, compared to consolidated selling, 
general and administrative expenses of $68,680 during the year ended December 31, 2019.  The increase in selling, general and administrative expenses is due to the inclusion 
of Barnes, which contributed $1,698, and an increase of stock compensation of $3,842 during the year ended December 31, 2020 compared to the prior year.  The increase 
was partially offset by the cost-saving initiatives implemented in response to the COVID-19 pandemic, primarily related to reductions within sales, marketing, and logistics.

Restructuring Charges

Consolidated restructuring expense decreased to $0 during the year ended December 31, 2020, compared to consolidated restructuring expense of $13 during the year ended 
December 31, 2019.  Restructuring expenses incurred during the year ended December 31, 2019, related to costs associated with the formal closure and liquidation of the 
Company’s Black Diamond Equipment manufacturing operations in Zhuhai, China.

Transaction Costs

Consolidated transaction expense increased to $2,433 during the year ended December 31, 2020, compared to consolidated transaction costs of $166 during the year ended 
December 31, 2019, which consisted of expenses related to the Company’s various acquisition efforts and capital-raising activities, including acquiring Barnes and completing 
a registered direct offering (the “Offering”).

Interest Expense, net

Consolidated interest expense, net during the year ended December 31, 2020 remained relatively consistent with consolidated interest expense, net, during the year ended 
December 31, 2019.  

Other, net

Consolidated other, net, increased $1,005, or 1,080.6%, to income of $912 during the year ended December 31, 2020, compared to consolidated other, net expense of $93 
during the year ended December 31, 2019.  The increase in other, net, was primarily attributable to an increase in remeasurement gains recognized on the Company’s foreign 
denominated accounts receivable and accounts payable.  This increase was partially offset by losses on mark-to-market adjustments on non-hedged foreign currency contracts.  

36

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Income Taxes

Consolidated income tax benefit decreased $7,031, or 78.2%, to $1,960 during the year ended December 31, 2020, compared to a consolidated income tax benefit of $8,991 
during the same period in 2019.  Our effective income tax rate was a benefit of 54.7% for the year ended December 31, 2020, and differed compared to the statutory tax rates 
due to a release of a partial valuation allowance of the deferred tax assets and discrete charges recorded during the period.  For the year ended December 31, 2019, our 
effective income tax rate was a benefit of 90.1% and differed compared to the statutory tax rates due to a release of certain valuation allowances and a discrete benefit 
associated with stock compensation windfall.  Factors that could cause our annual effective tax rate to differ materially from our quarterly effective tax rates include changes 
in the geographic mix of taxable income and discrete events that may occur.

Liquidity and Capital Resources (In Thousands)

Consolidated Year ended December 31, 2021 Compared to Consolidated Year ended December 31, 2020

Our primary ongoing funding requirements are for working capital, expansion of our operations (both organically and through acquisitions) and general corporate needs, as 
well as investing activities associated with the expansion into new product categories.  We plan to fund these activities through a combination of our future operating cash 
flows and revolving credit facility which had approximately $81,499 available to borrow at December 31, 2021.  We believe that our liquidity requirements and contractual 
obligations for at least the next 12 months will be adequately covered by cash provided by operations and our existing revolving credit facility. Additionally, long-term 
contractual obligations are also currently expected to be funded from cash from operations and availability under our existing credit facilities.  However, as the impact of the 
COVID-19 pandemic on the economy and our operations evolves, we will continue to assess our liquidity needs. 

Further, the Company and certain of its direct and indirect subsidiaries (each, a “Loan Party” and, collectively, the “Loan Parties”) entered into Amendment No. 3 
(“Amendment No. 3”) to that certain Credit Agreement, dated May 3, 2019, as amended by Amendment No. 1 dated May 28, 2019 and Amendment No. 2 dated November 
12, 2020, with JPMorgan Chase Bank, N.A., as administrative agent, and the lenders from time to time party thereto (collectively, the “Credit Agreement”). The Credit 
Agreement increased the aggregate amount of the term loan facility thereunder to $125,000 and increased the maximum amount of the revolving loan facility thereunder to 
$100,000. The term loan facility was fully borrowed at the closing of Amendment No. 3 on July 1, 2021.  The Company is required to repay the term loan through quarterly 
payments of $1,563 each beginning with September 30, 2021, increasing to $3,125 beginning September 30, 2022, and any remaining obligations will be repaid in full on the 
maturity date of the Credit Agreement of May 3, 2024. Amendment No. 3 also removed the previously agreed upon ability of the Company to issue debt securities that may 
be convertible into equity interests of the Company in an aggregate principal amount of up to $125,000 and also increased the maximum consolidated total leverage ratio 
permitted under the Credit Agreement to 4.25:1.00.

Additionally, the Company entered into an underwriting agreement relating to the public offer and sale of 2,750 shares of the Company’s common stock as well as a 30-day 
option to purchase up to 413 additional shares of common stock.  The closing of the offering of 2,750 shares of common stock as well as the 413 additional shares of common 
stock occurred on October 29, 2021 and November 2, 2021, respectively.  The net proceeds to the Company from the offering were approximately $80,264 before expenses 
and after deducting the applicable underwriting discounts and commissions.  The Company used a portion of the net proceeds of the offering for the repayment of principal 
under the revolving loan facility available pursuant to the Credit Agreement and the remaining portion of the net proceeds from the offering for general corporate purposes, 
including capital expenditures and the MAXTRAX acquisition.

At December 31, 2021, we had total cash of $19,465, compared to cash of $17,789 at December 31, 2020, which was substantially controlled by the Company’s U.S. entities.  
At December 31, 2021, the Company had $8,959 of the $19,465 in cash held by foreign entities, of which $7,188 is considered permanently reinvested.  

37

 
 
 
 
 
 
 
 
 
 
The following presents a discussion of cash flows for the consolidated year ended December 31, 2021 compared with the consolidated year ended December 31, 2020.

Net cash (used in) provided by operating activities
Net cash used in investing activities
Net cash provided by financing activities
Effect of foreign exchange rates on cash
Change in cash
Cash, beginning of year
Cash, end of period

Net Cash From Operating Activities

Year Ended December 31,

2021

2020

$

$

 (304)
 (178,142)  
 180,677  
 (555)  
 1,676  
 17,789  
 19,465

  $

$

 29,392
 (35,582)
 22,254
 22
 16,086
 1,703
 17,789

Consolidated net cash used in operating activities was $304 during the year ended December 31, 2021 compared to consolidated net cash provided by operating activities of 
$29,696 during the year ended December 31, 2020.  The change in net cash used in operating activities during 2021 is primarily due to an increase in net operating assets, or 
non-cash working capital, of $48,494, and deferred income taxes, partially offset by an increase in net income, depreciation and amortization and stock compensation during 
the year ended December 31, 2021, compared to the same period in 2020.

Free cash flow, defined as net cash used in operating activities less capital expenditures, of ($17,687) was used during the year ended December 31, 2021 compared to $23,981 
generated during the same period in 2020.  The Company believes that the non-GAAP measure, free cash flow, provides an understanding of the capital required by the 
Company to expand its asset base. A reconciliation of free cash flows to comparable GAAP financial measures is set forth below:

Net cash (used in) provided by operating activities
Purchase of property and equipment
Free cash flow

Net Cash From Investing Activities

Year Ended December 31,

2021

2020

$

$

 (304)
 (17,383)
 (17,687)

  $

  $

 29,392
 (5,411)
 23,981

Consolidated net cash used in investing activities was $178,142 during the year ended December 31, 2021 compared to consolidated net cash used in investing activities of 
$35,582 during the year ended December 31, 2020. The increase in cash used during the year ended December 31, 2021 is primarily due to the $160,988 used for the purchase 
of Rhino-Rack and MAXTRAX, net of cash acquired as well as an increase in purchases of property and equipment, primarily due to the purchase of the Barnes facility. 
During the year ended December 31, 2020, consolidated net cash used in investing activities included $30,498 used for the purchase of the Barnes Purchased Assets, net of 
cash acquired. 

Net Cash From Financing Activities

Consolidated net cash provided by financing activities was $180,677 during the year ended December 31, 2021, compared to consolidated net cash used in financing activities 
of $22,254 during the year ended December 31, 2020.  The increase in cash provided during the year ended December 31, 2021, compared to the same period in 2020 was 
primarily due to the net proceeds to the revolving line of credit and draws of the term loan under Amendment No. 3 described below and the net proceeds from the sale of the 
Company’s common stock of $79,232.  Cash provided by financing activities during the year ended December 31, 2020, was primarily due to the proceeds of $20,000 
borrowed under the term loan and net proceeds from the sale of the Company’s common stock of $11,151, offset by net repayments to the revolving line of credit.

Net Operating Loss

As of December 31, 2021, the Company had net operating loss carryforwards (“NOLs”) and research and experimentation credit for U.S. federal income tax purposes of 
$60,712 and $2,289, respectively.  The Company believes its U.S. Federal NOLs will substantially offset its future U.S. Federal income taxes until expiration.  The majority of 
the Company’s pre-tax income is currently earned and expected to be earned in the U.S., or taxed in the U.S. as Subpart F income and will be offset with the NOLs. The 
Company has $60,712 

38

 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
   
 
 
 
 
 
 
of NOLs, of which, $39,507 expire on December 31, 2022. These NOLs are subject to compliance with Section 382 of the Internal Revenue Code of 1986, as amended.

As of December 31, 2021, the Company’s gross deferred tax asset was $38,184.  The Company has recorded a valuation allowance of $4,378, resulting in a net deferred tax 
asset of $33,806, before deferred tax liabilities of $46,653.  The Company has provided a valuation allowance against a portion of the net deferred tax assets as of 
December 31, 2021, because the ultimate realization of those assets does not meet the more-likely-than-not criteria.  The majority of the Company’s deferred tax assets 
consist of net operating loss carryforwards for federal tax purposes.  If a change in control were to occur, these could be limited under Section 382 of the Internal Revenue 
Code of 1986 (“Code”), as amended.

Credit Agreement

On May 3, 2019, the Company, Borrowers and the other loan parties party thereto entered into the Credit Agreement for borrowings of up to $60,000 under a revolving credit 
facility (including up to $5,000 for letters of credit), and borrowings of up to $40,000 under a term loan facility that is available to be drawn until May 3, 2020.  The Credit 
Agreement also permits the Borrowers, subject to certain requirements, to arrange with lenders for an aggregate of up to $50,000 of additional revolving and/or term loan 
commitments (both of which are currently uncommitted), for potential aggregate revolving and term loan commitments under the Credit Agreement of up to $150,000. The 
Credit Agreement matures on May 3, 2024.

On November 12, 2020, the Borrowers entered into Amendment No. 2 of the Credit Agreement.  Amendment No. 2 increased the maximum consolidated total leverage ratio 
permitted under the Credit Agreement to 4.00:1.00 from 3.00:1.00. In addition, Amendment No. 2 permits, among other things, the issuance by the Company of debt 
securities, that may be convertible into equity interests of the Company, in an aggregate principal amount of up to $125,000, and eliminates the requirement that the proceeds 
therefrom be used to prepay any revolving loans or term loans under the Credit Agreement.

On July 1, 2021, the Borrowers entered into Amendment No. 3 of the Credit Agreement.  Amendment No. 3 increased the aggregate amount of the term loan facility 
thereunder to $125,000 and increased the maximum amount of the revolving loan facility thereunder to $100,000. The term loan facility was fully borrowed at the closing of 
Amendment No. 3 on July 1, 2021 in connection with the Rhino-Rack Acquisition. The Credit Agreement continues to permit the Borrowers, subject to certain requirements, 
to arrange with lenders for an aggregate of up to $50,000 of additional revolving and/or term loan commitments (both of which are currently uncommitted), for potential 
aggregate revolving and term loan commitments under the Credit Agreement of up to $275,000. 

Amendment No. 3 provides for additional subsidiaries of the Company to guarantee and provide collateral for the loans under the Credit Agreement, including certain of its 
newly formed or newly acquired Australian subsidiaries in connection with the Rhino-Rack Acquisition. Amendment No. 3 also removed the previously agreed upon ability of 
the Company to issue debt securities that may be convertible into equity interests of the Company in an aggregate principal amount of up to $125,000 and also increased the 
maximum consolidated total leverage ratio permitted under the Credit Agreement to 4.25:1.00. Amendment No. 3 did not change the maturity date which remains May 3, 
2024.

On January 3, 2022, the Company entered into Amendment No. 4 to the Credit Agreement (“Amendment No. 4”).  Amendment No. 4, among other things, permits (i) the 
Company to borrow in Australian Dollars and New Zealand Dollars in order to support the operations of the Company in Australia and New Zealand and (ii) provides for 
addbacks to EBITDA, for debt covenant purposes, (as defined in the Credit Agreement) under the Credit Agreement for expenses relating to activities in respect of 
acquisitions, dispositions, investments and financings (whether or not these transactions are actually consummated).

The Borrowers may elect to have the revolving and term loans under the Credit Agreement bear interest at an alternate base rate or a Term Benchmark rate plus an applicable 
rate.  The applicable rate for these borrowings will range from 0.50% to 1.625% per annum, in the case of alternate base rate borrowings, and 1.50% to 2.625% per annum, in 
the case of Term Benchmark borrowings. The applicable rate was initially 0.875% per annum, in the case of alternate base rate borrowings, and 1.875% per annum, in the 
case of Term Benchmark borrowings; however, it may be adjusted from time to time based upon the level of the Company’s consolidated total leverage ratio.  The Credit 
Agreement also requires the Borrowers to pay a commitment fee on the unused portion of the revolving and term loan commitments. Such commitment fee will range between 
0.15% and 0.30% per annum, and is also based upon the level of the Company’s consolidated total leverage ratio.

All obligations under the Credit Agreement are secured by our subsidiary equity interests, as well as accounts receivable, inventory, intellectual property and certain other 
assets owned by the Company. The Credit Agreement contains restrictions on the Company’s ability to pay dividends or make distributions or other restricted payments if 
certain conditions in the Credit Agreement are not fulfilled.  The Credit Agreement includes customary affirmative and negative covenants, including financial covenants 
relating to the Company’s consolidated total leverage ratio and fixed charge coverage ratio. The Company was in compliance with the debt covenants set forth in the Credit 
Agreement as of December 31, 2021.

39

 
 
 
 
 
 
 
 
 
 
 
As of December 31, 2021, the Company had drawn approximately $18,501 of the $100,000 revolving loan commitment that was available for borrowing under the Credit 
Agreement, and $121,874 outstanding under the term loan commitment.  As of December 31, 2021, the interest rates for the revolving loan and term loan were 2.3750% and 
2.3750% respectively. On April 30, 2020, the Company borrowed $20,000 under the term loan facility and used the proceeds to pay down amounts outstanding under the 
revolving portion of the Credit Agreement. On July 1, 2021, the term loan facility was fully borrowed at the closing of Amendment No. 3. The Company is required to repay 
the term loan through quarterly payments of $1,563 each beginning with September 30, 2021, increasing to $3,125 beginning September 30, 2022, and any remaining 
obligations will be repaid in full on the maturity date of the Credit Agreement of May 3, 2024.

Off-Balance Sheet Arrangements

We do not engage in any transactions or have relationships or other arrangements with unconsolidated entities.  These include special purpose and similar entities or other off-
balance sheet arrangements.  We also do not engage in energy, weather or other commodity-based contracts.

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

In general, we can be exposed to market risks including fluctuations in interest rates, foreign currency exchange rates and certain commodity prices that can affect the cost of 
operating, investing, and financing under those conditions.  The Company believes it has moderate exposure to these risks.  We assess market risk based on changes in interest 
rates, foreign currency rates, and commodity prices utilizing a sensitivity analysis that measures the potential loss in earnings, fair values, and cash flows based on a 
hypothetical change in these rates and prices.

Interest Rate Risks

Our primary exposure to market risk is interest rate risk associated with our credit facility since the interest is indexed to LIBOR.  We entered into our current credit facility on 
May 3, 2019, and simultaneously terminated our previous credit facility. The applicable interest rate for the outstanding borrowings under our credit facility as of 
December 31, 2021 and 2020 was 2.3750% and 2.0625%, respectively. Amounts outstanding as of December 31, 2021 and 2020 were $140,375,000 and $33,579,000, 
respectively.  A change of 100-basis points in market interest rates would cause an impact of approximately $1,404,000 to annual interest expense as of December 31, 2021.

Foreign Currency Risks

We transact business predominantly in U.S. dollars, Australian dollars, Euros, and Canadian dollars. Given the current geopolitical environment and other economic 
uncertainties worldwide, changes in the relation to these and other currencies to the U.S. dollar will affect our sales and profitability and could result in exchange losses.  For 
the year ending December 31, 2021, approximately 41% of our pro forma sales were denominated in foreign currencies (compared to 36% in the prior year), the most 
significant of which were the Australian Dollar, Euro, Canadian Dollar, Norwegian Kroner, and Swiss Franc.  The primary purpose of our foreign currency hedging activities 
is to mitigate the foreign currency exchange rate exposure on the cash flows related to forecasted inventory purchases and sales.  A hypothetical 10% change in foreign 
currency rates would not have a material effect on foreign currency gains and losses related to the foreign currency derivatives or the net fair value of the Company’s foreign 
currency derivatives.  We have not held a material amount of foreign assets during the years ended December 31, 2021, 2020, and 2019, and do not believe our foreign assets 
expose us to a material foreign currency risk.

Derivative Instruments

We employ a variety of practices to manage these market risks, including operating and financing activities and, where deemed appropriate, the use of derivative instruments.  
Derivative instruments are used only for risk management purposes and not for speculation or trading.  Derivatives are such that a specific debt instrument, contract, or 
anticipated purchase determines the amount, maturity, and other specifics of the hedge.  If a derivative contract is entered into, we either determine that it is an economic 
hedge or we designate the derivative as a cash flow or fair value hedge.  We do not hold derivative financial investments, derivative commodity investments, engage in foreign 
currency hedging or other transactions that expose us to material market risks.

40

 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

CLARUS CORPORATION AND SUBSIDIARIES

Index to Financial Statements

Report of Independent Registered Public Accounting Firm (PCAOB ID No. 34)
Consolidated Balance Sheets - December 31, 2021 and 2020
Consolidated Statements of Comprehensive Income - Years Ended December 31, 2021, 2020 and 2019
Consolidated Statements of Cash Flows - Years Ended December 31, 2021, 2020 and 2019
Consolidated Statements of Stockholders’ Equity - Years Ended December 31, 2021, 2020 and 2019
Notes to Consolidated Financial Statements

41

Page
42
44
45
46
47
48

 
 
 
 
 
 
​
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the stockholders and the Board of Directors of Clarus Corporation:

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Clarus Corporation and subsidiaries (the "Company") as of December 31, 2021 and 2020, the related 
consolidated statements of comprehensive income, stockholders' equity, and cash flows, for each of the three years in the period ended December 31, 2021, and the related 
notes (collectively referred to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of the 
Company as of December 31, 2021 and 2020, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2021, in 
conformity with accounting principles generally accepted in the United States of America.

We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the Company's internal control over 
financial reporting as of December 31, 2021, based on criteria established in Internal Control — Integrated Framework (2013) issued by the Committee of Sponsoring 
Organizations of the Treadway Commission and our report dated March 7, 2022, expressed an unqualified opinion on the Company's internal control over financial reporting.

Basis for Opinion

These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on 
our audits. We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal 
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about 
whether the financial statements are free of material misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material 
misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test 
basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates 
made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

Critical Audit Matters

The critical audit matter communicated below is a matter arising from the current-period audit of the financial statements that was communicated or required to be 
communicated to the audit committee and that (1) relates to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, 
subjective, or complex judgments. The communication of critical audit matters does not alter in any way our opinion on the financial statements, taken as a whole, and we are 
not, by communicating the critical audit matter below, providing a separate opinion on the critical audit matter or on the accounts or disclosures to which it relates.

Acquisitions — Refer to Note 2 to the financial statements

Critical Audit Matter Description

On July 1, 2021, the Company acquired Rhino-Rack Holdings Pty Ltd (“Rhino-Rack”), and on December 1, 2021, the Company acquired MaxTrax Australia Pty Ltd 
(“MAXTRAX”). The Company accounted for each acquisition as a business combination. Accordingly, the purchase price was allocated to the tangible and intangible assets 
acquired and liabilities assumed based on their estimated fair values, including Rhino-Rack trademarks of $72.8 million, customer relationships of $40.4 million, and product 
technologies of $15 million, and MAXTRAX trademarks of $10.6 million and customer relationships of $9.0 million. Product technology and trademarks are valued using the 
relief-from-royalty method, and customer relationships are valued using the multi-period excess earnings model. The determination of the fair value of these intangible assets 
required management to make significant estimates and assumptions related to forecasted sales growth rates, cash flows, market-based royalty rates, and estimated discount 
rates.

We identified the valuation of the Rhino-Rack trademarks, customer relationships, and product technologies and MAXTRAX trademarks and customer relationships as a 
critical audit matter because of the significant estimates and assumptions management made to determine the fair value of these intangible assets. This required a high degree 
of auditor judgment and an increased extent of effort, including the involvement of our fair value specialists, when performing audit procedures to evaluate the reasonableness 
of forecasted sales growth rates, cash flows, market-based royalty rates, and estimated discount rates.

42

 
 
 
 
 
 
How the Critical Audit Matter Was Addressed in the Audit

Our audit procedures related to the forecasted future sales growth rates, cash flows, market-based royalty rates, and estimated discount rates for the acquired Rhino-Rack 
trademarks, customer relationships, and product technologies and MAXTRAX trademarks and customer relationships included the following, among others:

• We tested the effectiveness of internal controls over the valuation of the intangible assets, including those over forecasted sales growth rates and cash flows, and the 

selection of market-based royalty rates and estimated discount rates. 

• We assessed the reasonableness of management’s forecasted sales growth rates and cash flows by comparing the forecasts to historical results of Rhino-Rack and 

MAXTRAX, industry publications, and external data.

• With the assistance of our fair value specialists, we evaluated the reasonableness of the relief-from-royalty and multi-period excess earnings valuation methodologies, 

and the market-based royalty rates and estimated discount rates by:

–

–

Evaluating whether the valuation methodologies are appropriate in the circumstances and in accordance with generally accepted valuation principles.

Comparing the source information underlying the determination of the estimated discount rates to external data and testing the mathematical accuracy of the 
calculation. 

– Developing a range of independent estimates for the discount rates and comparing those to the estimated discount rates selected by management.

–

Comparing the selected market-based royalty rates to comparable licensing agreements.

• We evaluated whether the forecasted sales growth rates and cash flows were consistent with evidence obtained in other areas of the audit, including a retrospective 

review of actual post-acquisition financial results.

• We compared the estimated weighted average return on assets, internal rate of return, and the discount rates used in the valuation models and evaluated whether they 

were consistent with each other.

/s/ Deloitte & Touche LLP

Salt Lake City, Utah

March 7, 2022

We have served as the Company's auditor since 2018.

​ 

43

 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
CONSOLIDATED BALANCE SHEETS
(In thousands, except per share amounts)

December 31,

2021

2020

Assets
Current assets

Cash
Accounts receivable, net
Inventories
Prepaid and other current assets
Income tax receivable
Total current assets

Property and equipment, net
Other intangible assets, net
Indefinite-lived intangible assets
Goodwill
Deferred income taxes
Other long-term assets
Total assets

Liabilities and Stockholders' Equity
Current liabilities

Accounts payable
Accrued liabilities
Income tax payable
Current portion of long-term debt 

Total current liabilities

Long-term debt, net
Deferred income taxes
Other long-term liabilities

Total liabilities

Stockholders' Equity
Preferred stock, $0.0001 par value per share; 5,000

shares authorized; none issued

Common stock, $0.0001 par value per share; 100,000 shares authorized;

41,105 and 35,198 issued and 37,094 and 31,228 outstanding, respectively

Additional paid in capital
Accumulated deficit
Treasury stock, at cost
Accumulated other comprehensive (loss) income

Total stockholders' equity

Total liabilities and stockholders' equity

See accompanying notes to consolidated financial statements.

​ 

44

$

$

$

$

 19,465   $
 66,180  
 129,354  
 11,831  
 116  
 226,946  

 42,826  
 73,683  
 128,271  
 118,090  
 22,433  
 19,578  
 631,827   $

 31,488   $
 27,473    
 4,437  
 9,585  
 72,983  

 131,948  
 35,280  
 21,448  
 261,659  

 -  

 4  
 662,996  
 (263,342)  
 (24,440)  
 (5,050)  
 370,168  
 631,827   $

 17,789
 50,475
 68,356
 5,385
 117
 142,122

 26,956
 19,416
 47,523
 26,715
 11,113
 6,846
 280,691

 21,483
 13,182
 956
 4,000
 39,621

 30,621
 1,227
 4,628
 76,097

 -

 4
 513,979
 (286,100)
 (23,789)
 500
 204,594
 280,691

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
(In thousands, except per share amounts)

2021

Year Ended December 31,
2020

2019

Sales

Domestic sales
International sales

Total sales

Cost of goods sold
Gross profit

Operating expenses

Selling, general and administrative
Restructuring charge
Transaction costs
Contingent consideration benefit

Total operating expenses

Operating income

Other income (expense)
Interest expense, net
Other, net

Total other expense, net

Income before income tax
Income tax benefit
Net income

Other comprehensive (loss) income, net of tax:

Foreign currency translation adjustment
Unrealized gain (loss) on hedging activities

Other comprehensive (loss) income

Comprehensive income

Net income per share:

Basic
Diluted

Weighted average shares outstanding:

Basic
Diluted

See accompanying notes to consolidated financial statements.

​ 

45

$

$

$

 225,878   $
 149,916  
 375,794  

 238,862  
 136,932    

 105,494  
 -  
 11,843  
 (1,605)  

 115,732  

 21,200  

 (2,939)  
 (4,382)  

 (7,321)  

 13,879  
 (12,214)  
 26,093    

 (6,721)  
 1,171  
 (5,550)  
 20,543   $

 0.79   $
 0.73    

 33,136  
 35,686  

 132,226   $
 91,781  
 224,007  

 146,212  
 77,795  

 71,428  
 -  
 2,433  
 -  

 73,861  

 3,934  

 (1,261)  
 912  

 (349)  

 3,585  
 (1,960)  
 5,545  

 1,766  
 (963)  
 803  
 6,348  

$

 0.18   $
 0.18  

 30,175  
 31,225  

 121,751
 107,686
 229,437

 149,146
 80,291

 68,680
 13
 166
 -

 68,859

 11,432

 (1,358)
 (93)

 (1,451)

 9,981
 (8,991)
 18,972

 (359)
 (421)
 (780)
 18,192

 0.64
 0.61

29,820
30,993

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
CONSOLIDATED STATEMENTS OF CASH FLOWS
(In thousands)

2021

Year Ended December 31,
2020

2019

  Cash Flows From Operating Activities:
  Net income
  Adjustments to reconcile net income to net cash (used in) provided by operating activities:
  Depreciation of property and equipment
  Amortization of other intangible assets
  Amortization of debt issuance costs

(Gain) loss on disposition of property and equipment

  Noncash lease expense
  Contingent consideration benefit
  Stock-based compensation
  Deferred income taxes
  Changes in operating assets and liabilities, net of acquisitions:

Accounts receivable
Inventories
Prepaid and other assets
Accounts payable
Accrued liabilities
Income taxes

Net cash (used in) provided by operating activities

  Cash Flows From Investing Activities:
  Purchase of businesses, net of cash received
  Proceeds from disposition of property and equipment
  Purchases of property and equipment

Net cash used in investing activities

  Cash Flows From Financing Activities:
  Proceeds from revolving credit facilities
  Repayments on revolving credit facilities
  Repayments on term loans

Proceeds from issuance of term loans

  Payment of debt issuance costs
  Purchase of treasury stock
  Proceeds from exercise of stock options
  Cash dividends paid
  Proceeds from the sale of common stock
  Common stock issuance costs

Net cash provided by (used in) financing activities

  Effect of foreign exchange rates on cash

  Change in cash
  Cash, beginning of year
  Cash, end of period

  Supplemental Disclosure of Cash Flow Information:
  Cash paid for income taxes
  Cash paid for interest
  Supplemental Disclosures of Non-Cash Investing and Financing Activities:
  Stock issued for business acquisitions
  Deferred stock consideration for business acquisition
  Contingent consideration for business acquisitions
  Property and equipment purchased with accounts payable
  Lease liabilities arising from obtaining right of use assets
  Gain on transfer of entity under common control
  Stock dividends

See accompanying notes to consolidated financial statements.

$

 26,093

$

 5,545

$

 5,985  
 9,834  
 505  
 (63) 
 2,384  
 (1,675) 
 9,477  
 (14,423) 

 (6,464) 
 (34,071) 
 (3,560) 
 2,746  
 2,935  
 (7)  
 (304) 

 (160,988) 
 229  
 (17,383) 
 (178,142) 

 122,140  
 (119,219) 
 (7,467) 

 109,157  
 (985) 
 (651) 
 1,805  
 (3,335) 
 80,264  
 (1,032) 
 180,677  

 (555) 

 1,676  
 17,789  
 19,465

 1,984
 2,252

 57,927
 4,457
 5,209
 269
 6,517
 576
 -

$

$
$

$
$
$
$
$
$
$

 4,801  
 4,070  
 311  
 104  
 898  
 -  
 6,791  
 (3,201) 

 (7,665) 
 11,007  
 (1,849) 
 5,006  
 2,715  
 859  
 29,392  

 (30,498) 
 327  
 (5,411) 
 (35,582) 

 49,571  
 (55,501) 
 (2,000) 

 20,000  
 (79) 
 (1,520) 
 2,152  
 (1,520) 
 11,476  
 (325) 
 22,254  

 22  

 16,086  
 1,703  
 17,789

 426
 970

 -
 -
 -
 173
 622
 -
 1,533

$

$
$

$
$
$
$
$
$
$

$

$
$

$
$
$
$
$
$
$

46

 18,972

 4,550
 3,552
 283
 62
 728
 -
 2,949
 (8,995)

 (6,163)
 (9,145)
 856
 1,221
 909
 (257)
 9,522

 -
 20
 (4,116)
 (4,096)

 132,215
 (131,607)
 (31)

 -
 (709)
 (4,167)
 1,000
 (2,987)
 -
 -
 (6,286)

 77

 (783)
 2,486
 1,703

 209
 1,086

 -
 -
 -
 408
 1,889
 -
 -

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY
(In thousands, except per share amounts)

  Additional

Accumulated
Other

Total

Common Stock

Shares

  Amount

Paid-In
Capital

  Accumulated 
Deficit

Treasury Stock

Shares

  Amount

  Comprehensive
Income (Loss)

  Stockholders'

Equity

Balance, December 31, 2018
Net income
Other comprehensive loss
Cash dividends ($0.10 per share)
Purchase of treasury stock
Stock-based compensation expense  
Proceeds from exercise of options
Balance, December 31, 2019
Net income
Other comprehensive income
Cash dividends ($0.05 per share)
Stock dividends ($0.05 per share)
Purchase of treasury stock
Stock-based compensation expense  
Proceeds from exercise of options
Issuance of common stock, net of 
issuance costs
Balance, December 31, 2020
Net income
Other comprehensive loss
Cash dividends ($0.10 per share)
Purchase of treasury stock
Gain on transfer of entity under 
common control
Stock-based compensation expense  
Proceeds from exercise of options
Issuance of common stock, net of 
issuance costs
Shares issued in business 
acquisitions
Balance, December 31, 2021

$

$

$

 33,244  
 -  
 -  
 -  
 -  
 -  
 371  
 33,615  
 -  
 -  
 -  
 133  
 -  
 244  
 306  

 900  
 35,198  
 -  
 -  
 -  
 -  

 -  
 -  
 322  

 3,163  

 3   $
 -  
 -  
 -  
 -  
 -  
 -  
 3   $
 -  
 -  
 -  
 -  
 -  
 -  
 -  

 1  
 4   $
 -  
 -  
 -  
 -  

 -  
 -  
 -  

 -  

 488,404   $

 -    
 -    
 -    
 -    
 2,949    
 1,000    
 492,353   $

 -    
 -    
 -    
 1,533    
 -    
 6,791    
 2,152    

 11,150    
 513,979   $

 -    
 -    
 -    
 -    

 576    
 9,477    
 1,805    

 79,232    

 (304,577) 
 18,972  
 -  
 (2,987) 
 -  
 -  
 -  
 (288,592) 
 5,545  
 -  
 (1,520) 
 (1,533) 
 -  
 -  
 -  

 -  
 (286,100) 
 26,093  
 -  
 (3,335) 
 -  

 -  
 -  
 -  

 -  

 2,422  
 41,105  

$

 -  
 4   $

 57,927    
 662,996   $

 -  
 (263,342) 

See accompanying notes to consolidated financial statements.

 (3,496)  $

 -  
 -  
 -  
 (359) 
 -  
 -  

 (3,855)  $

 -  
 -  
 -  
 -  
 (115) 
 -  
 -  

 -  

 (3,970)  $

 -  
 -  
 -  
 (41) 

 -  
 -  
 -  

 -  

 -  

 (4,011)  $

$

$

$

 (18,102) 
 -  
 -  
 -  
 (4,167) 
 -  
 -  
 (22,269) 
 -  
 -  
 -  
 -  
 (1,520) 
 -  
 -  

 -  
 (23,789) 
 -  
 -  
 -  
 (651) 

 -  
 -  
 -  

 -  

 477   $
 -  
 (780) 
 -  
 -  
 -  
 -  
 (303)  $
 -  
 803  
 -  
 -  
 -  
 -  
 -  

 -  
 500   $
 -  
 (5,550) 
 -  
 -  

 -  
 -  
 -  

 -  

 -  
 (24,440) 

$

 -  
 (5,050)  $

 166,205
 18,972
 (780)
 (2,987)
 (4,167)
 2,949
 1,000
 181,192
 5,545
 803
 (1,520)
 -
 (1,520)
 6,791
 2,152

 11,151
 204,594
 26,093
 (5,550)
 (3,335)
 (651)

 576
 9,477
 1,805

 79,232

 57,927
 370,168

47

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
   
 
 
 
 
 
 
   
   
 
   
 
     
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
 
 
 
   
 
   
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(in thousands, except per share amounts)

NOTE 1.  NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

The accompanying audited consolidated financial statements of Clarus Corporation and subsidiaries (which may be referred to as the “Company,” “Clarus,” “we,” “our” or 
“us”) have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Nature of Business

Headquartered in Salt Lake City, Utah, Clarus is a global leading designer, developer, manufacturer and distributor of best-in-class outdoor equipment and lifestyle products 
focused on the outdoor and consumer enthusiast markets.  Our mission is to identify, acquire and grow outdoor “super fan” brands through our unique “innovate and 
accelerate” strategy. We define a “super fan” brand as a brand that creates the world’s pre-eminent, performance-defining product that the best-in-class user cannot live 
without. Each of our brands has a long history of continuous product innovation for core and everyday users alike. The Company’s products are principally sold globally 
under the Black Diamond®, Sierra®, Barnes® and Rhino-Rack® and MAXTRAX® brand names through outdoor specialty and online retailers, our own websites, 
distributors and original equipment manufacturers. 

Clarus, incorporated in Delaware in 1991, acquired Black Diamond Equipment, Ltd. (“Black Diamond Equipment”) in May 2010 and changed its name to Black Diamond, 
Inc. in January 2011. In October 2012, we acquired PIEPS Holding GmbH and its subsidiaries (collectively, “PIEPS”). On August 14, 2017, the Company changed its name 
from Black Diamond, Inc. to Clarus Corporation and its stock ticker symbol from “BDE” to “CLAR” on the NASDAQ stock exchange. 

On August 21, 2017, the Company acquired Sierra Bullets, L.L.C. (“Sierra”).  On November 6, 2018, the Company acquired the assets of SKINourishment, Inc. 
(“SKINourishment”). On October 2, 2020, the Company completed the acquisition of certain assets and liabilities constituting the Barnes business (“Barnes”). On July 1, 
2021, the Company completed the acquisition of Australia-based Rhino-Rack Holdings Pty Ltd (“Rhino-Rack”). On December 1, 2021, the Company completed the 
acquisition of Australia-based MaxTrax Australia Pty Ltd (“MAXTRAX”).

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and 
liabilities and disclosure of contingent liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period.  The 
more significant estimates relate to the fair value of net assets acquired in business combinations, excess or obsolete inventory, allowance for credit losses, contingent 
consideration liabilities, and valuation of deferred tax assets.  We base our estimates on historical experience, projected future cash flows, and other assumptions that are 
believed to be reasonable under the circumstances.  Actual results could differ from these estimates.

Significant Accounting Policies

Principles of Consolidation

The consolidated financial statements include the accounts of Clarus Corporation and its wholly owned subsidiaries. All intercompany balances and transactions have been 
eliminated in consolidation.

Foreign Currency Transactions and Translation

The accounts of the Company’s international subsidiaries’ financial statements which have functional currencies other than the U.S. dollar are translated into U.S. dollars 
using the exchange rate at the balance sheet dates for assets and liabilities and average exchange rates for the periods for revenues, expenses, gains and losses.  Foreign 
currency translation adjustments are recorded as a separate component of accumulated other comprehensive income (loss).  Foreign currency transaction gains and losses are 
included in other income (expense) in the consolidated statements of comprehensive income.

Cash Equivalents

The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.  At December 31, 2021 and 2020, the 
Company did not hold any amounts that were considered to be cash equivalents. 

48

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

Accounts Receivable and Allowance for Credit Losses

The Company records its trade receivables at sales value.  The trade receivables do not bear interest.  The Company performs on-going credit evaluations of its customers and 
adjusts credit limits based upon payment history and the customer’s current credit worthiness, as determined by the review of their current credit information.  The Company 
evaluates the collectability of its accounts receivable and determines the appropriate allowance for credit losses based on a combination of factors. A non-specific allowance 
for estimated credit losses is recorded based on historical experience of collectability.  In addition, specific allowances are established for customer accounts as known 
collection problems occur due to insolvency, disputes or other collection issues.  The amounts of these specific allowances are estimated by management based on the 
customer’s financial position, the age of the customer’s receivables and the reasons for any disputes.  The allowance for credit losses is reduced by subsequent collections of 
the specific allowances or by any write-off of customer accounts that are deemed uncollectible.  The allowance for credit losses was $811 and $1,433 at December 31, 2021 
and 2020, respectively. There were no significant write-offs during the years ended December 31, 2021, 2020, and 2019.

Inventories

Inventories are stated at the lower of cost (using the first-in, first-out method “FIFO”) or net realizable value.  Elements of cost in the Company’s manufactured inventories 
generally include raw materials, direct labor, manufacturing overhead and freight in. The Company reviews its inventories for excess, close-out, or slow-moving items and 
makes provisions as necessary to properly reflect inventory values.

Property and Equipment

Property and equipment is stated at historical cost, less accumulated depreciation.  Depreciation is computed using the straight-line method over the estimated useful lives.  
The principal estimated useful lives are: buildings, 30 years; building improvements, 20 years; computer hardware and software and machinery and equipment, 3-15 years; 
furniture and fixtures, 5 years.  Leasehold improvements are amortized over the lesser of the estimated useful life of the improvement or the life of the lease.  Major 
replacements, which extend the useful lives of equipment, are capitalized and depreciated over the remaining useful life.  Normal maintenance and repair items are expensed 
as incurred.  Property and equipment are reviewed for impairment whenever events or changes in circumstances exist that indicate the carrying amount of an asset may not be 
recoverable. Property and equipment located outside of the United States are not considered material.

Leases

Lease assets and lease liabilities are recognized at the commencement of an arrangement where it is determined at inception that a lease exists.  Lease assets represent the 
right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make lease payments arising from the lease.  These assets and liabilities are 
initially recognized based on the present value of lease payments over the lease term calculated using our incremental borrowing rate.  Lease terms include options to extend 
or terminate the lease when it is reasonably certain that those options will be exercised.

Variable lease payments are generally expensed as incurred and include certain non-lease components, such as common area maintenance and other services provided by the 
lessor, and other charges such as utilities, insurance and property taxes included in the lease.  Leases with an initial term of 12 months or less are not recorded on the balance 
sheet, and the expense for these short-term leases and for leases is recognized on a straight-line basis over the lease term. Non-lease components are excluded from the right-
of-use (“ROU”) asset and lease liability present value computations. The Company’s lease agreements do not contain any material residual value guarantees or material 
restrictive covenants.

Goodwill

Goodwill represents the excess of the purchase price over the fair market value of identifiable net assets of acquired companies.  Goodwill is not amortized, but rather is tested 
at the reporting unit level at least annually for impairment or more frequently if triggering events or changes in circumstances indicate impairment.  The Company has the 
option to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, through this 
qualitative assessment, the conclusion is made that it is more likely than not that a reporting unit's fair value is less than its carrying amount, a quantitative impairment 
analysis is performed. If the fair value of the reporting unit is less than its carrying amount, an impairment loss is recognized for the excess carrying amount over the fair value 
computation.  Based on the results of the Company’s annual impairment tests completed during the fourth quarter, the Company determined that goodwill was not impaired.  
No impairment was recorded during the years ended December 31, 2021, 2020, and 2019.

49

 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

Intangible Assets

Intangible assets represent other intangible assets and indefinite-lived intangible assets acquired. The Company’s other intangible assets, such as certain customer 
relationships, product technologies, tradenames, trademarks and core technologies are amortized over their estimated useful lives. Other intangible assets are reviewed for 
impairment whenever events or changes in circumstances exist that indicate the carrying amount of an asset may not be recoverable or annually as of December 31st of each 
year. 

The Company’s indefinite-lived intangible assets consists of certain tradenames and trademarks that provide Black Diamond Equipment, PIEPS, Sierra, Barnes, Rhino-Rack, 
and MAXTRAX with the exclusive and perpetual rights to manufacture and sell their respective products.  Indefinite-lived intangible assets are not amortized; however, they 
are tested at least annually for impairment or more frequently if events or changes in circumstances exist that may indicate impairment. The Company has the option to first 
assess qualitative factors to determine whether it is more likely than not that the fair value of an indefinite-lived intangible asset is less than its carrying amount. If, through 
this qualitative assessment, the conclusion is made that it is more likely than not that an indefinite-lived intangible asset's fair value is less than its carrying amount, or the 
Company elects to bypass the qualitative assessment, a quantitative impairment analysis is performed by comparing the indefinite-lived intangible asset's book value to its 
estimated fair value.  The fair value for indefinite-lived intangible assets is determined through an income approach using the relief-from-royalty method. The amount of any 
impairment is measured as the difference between the carrying amount and the fair value of the impaired asset. Based on the results of the Company’s annual impairment tests 
during the years ended December 31, 2021, 2020, and 2019, no impairment of indefinite-lived intangible assets was recorded.

Derivative Financial Instruments

The Company uses derivative instruments to hedge currency rate movements on foreign currency denominated sales.  The Company enters into forward contracts, option 
contracts and non-deliverable forwards to manage the impact of foreign currency fluctuations on a portion of its forecasted foreign currency exposure.  These derivatives are 
carried at fair value on the Company’s consolidated balance sheets in prepaid and other current assets, other long-term assets, accrued liabilities, and other long-term 
liabilities.  Changes in fair value of the derivatives not designated as hedge instruments are included in the determination of net income.  For derivative contracts designated as 
hedge instruments, the effective portion of gains and losses resulting from changes in fair value of the instruments are included in accumulated other comprehensive (loss) 
income and reclassified to sales in the period the underlying hedged item is recognized in earnings.  

For all hedging relationships, the Company formally documents the hedging relationship and its risk-management objective and strategy for undertaking the hedge, the 
hedging instrument, the hedged transaction, the nature of the risk being hedged, how the hedging instrument’s effectiveness in offsetting the hedged risk will be assessed 
prospectively and retrospectively, and a description of the method used to measure ineffectiveness. The Company also formally assesses, both at the inception of the hedging 
relationship and on an ongoing basis, whether the derivatives that are used in hedging relationships are highly effective in offsetting changes in cash flows of hedged 
transactions.  The Company uses operating budgets and cash flow forecasts to estimate future foreign currency cash flow exposures and to determine the level and timing of 
derivative transactions intended to mitigate such exposures in accordance with its risk management policies. The Company discontinues hedge accounting prospectively when 
it determines that the derivative is no longer effective in offsetting cash flows attributable to the hedged risk, the derivative expires or is sold, terminated, or exercised, the cash 
flow hedge is dedesignated because a forecasted transaction is not probable of occurring, or management determines to remove the designation of the cash flow hedge.  The 
Company does not enter into derivative instruments for any purpose other than cash flow hedging. The Company does not speculate using derivative instruments.

Stock-Based Compensation

The Company records compensation expense for all share-based awards granted based on the fair value of the award at the time of the grant. The fair value of each option 
award is estimated on the date of grant using the Black-Scholes option pricing model that uses assumptions and estimates that the Company believes are reasonable.  Stock-
based compensation costs for stock awards and restricted stock awards is measured based on the closing market value of the Company’s common stock on the date of the 
grant.  For restricted stock awards subject to market conditions, the fair value of each restricted stock award has been estimated as of the date of grant using the Monte-Carlo 
pricing model.  The Company recognizes the cost of the share-based awards on a straight-line basis over the requisite service period of the award and recognizes forfeitures in 
the period they occur.  Stock options granted have contractual terms of up to ten years.  Upon exercise of stock options or vesting of restricted stock awards, the Company 
issues shares from new shares authorized and reserved for issuance.

50

 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

Revenue Recognition

The Company recognizes revenue when a contract exists with a customer that specifies the goods and services to be provided at an agreed upon sales price and when the 
performance obligation is satisfied by transferring the goods or service to the customer. The performance obligation is considered complete when control transfers, which is 
determined when products are shipped or delivered to the customer depending on the terms of the contract.  Sales are made on normal and customary short-term credit terms 
or upon delivery of point-of-sale transactions.  

The Company enters into contractual arrangements with customers in the form of individual customer orders which specify the goods, quantity, pricing, and associated order 
terms.  The Company does not have long-term contracts that are satisfied over time.  Due to the nature of the contracts, no significant judgment exists in relation to the 
identification of the customer contract, satisfaction of the performance obligation, or transaction price.  The Company expenses incremental costs of obtaining a contract due to 
the short-term nature of the contracts.

The Company’s contract terms or historical business practices can give rise to variable consideration such as term discounts and customer cooperative payments.  We estimate 
the expected term discounts based on an analysis of historical experience and record cash discounts as a reduction to revenue.  Through cooperative advertising programs, the 
Company reimburses its wholesale customers for some of their costs of advertising the Company’s products.  The Company records such costs as a reduction of revenue, 
where the fair value cannot be reasonably estimated or where costs exceed the fair value of the services.

At the time of revenue recognition, we also provide for estimated sales returns and miscellaneous claims from customers as reductions to revenues. The estimates are based on 
historical rates of product returns and claims. The Company accrues for such estimated returns and claims with an estimated accrual and associated reduction of revenue.  
Additionally, the Company records inventory that it expects to be returned as an other current asset, with a corresponding reduction of cost of goods sold.  

Sales commissions are expensed as incurred. These costs are recorded in selling, general and administrative expenses in the accompanying consolidated statements of 
comprehensive income. Taxes collected from customers and remitted to government authorities are reported on the net basis and are excluded from sales.

Cost of Goods Sold

The expenses that are included in cost of goods sold include all direct product costs and costs related to shipping, certain warehousing or handling, duties and importation fees.  
Product warranty costs and specific provisions for excess, close-out, or slow-moving inventory are also included in cost of goods sold.  Certain warehousing or handling costs 
which are not associated with the manufacturing of goods for sale are excluded from cost of goods sold.

Selling, General and Administrative Expense

Selling, general and administrative expense includes personnel-related costs, including stock-based compensation, product development, selling, advertising, visual 
merchandise, depreciation and amortization, and other general operating expenses.  Advertising costs are expensed in the period incurred.  Total advertising expense, including 
cooperative advertising costs, were $5,945, $3,833, and $4,588 for the years ended December 31, 2021, 2020, and 2019, respectively.

Through cooperative advertising programs, the Company reimburses its wholesale customers for some of their costs of advertising the Company’s products based on various 
criteria, including the value of purchases from the Company and various advertising specifications. Cooperative advertising costs were not material for the years ended 
December 31, 2021 and 2020. Cooperative advertising costs were $287 for the year ended December 31, 2019 and were included in selling, general, and administrative 
expense because the Company receives an identifiable benefit in exchange for the cost, the advertising may be obtained from a party other than the customer, and the fair 
value of the advertising benefit can be reasonably estimated.

Product Warranty

Some of the Company’s products carry warranty provisions for defects in quality and workmanship.  Warranty repairs and replacements are recorded in cost of goods sold and 
a warranty liability is established at the time of sale to cover estimated costs based on the Company’s history of warranty repairs and replacements.  For the years ended 
December 31, 2021, 2020, and 2019, the Company experienced warranty claims on its products of $1,863, $1,201, and $1,123, respectively.

51

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

Research and Development

Research and development costs are charged to expense as incurred, and are included in selling, general and administrative expenses in the accompanying consolidated 
statements of comprehensive income.  Total research and development costs were $11,857, $10,159, and $10,575 for the years ended December 31, 2021, 2020, and 2019, 
respectively.

Transaction Costs

Transaction costs consists of expenses related to the Company’s various acquisition efforts and capital-raising activities associated with  acquiring Sierra, Barnes, Rhino-Rack 
and MAXTRAX.

Income Taxes

Income taxes are accounted for under the asset and liability method.  Income taxes are based on amounts of taxes payable or refundable in the current year and on expected 
future tax consequences of events that are recognized in the financial statements in different periods than they are recognized in tax returns.  As a result of timing of 
recognition and measurement differences between financial accounting standards and income tax laws, temporary differences arise between amounts of pre-tax financial 
statement income and taxable income and between reported amounts of assets and liabilities in the consolidated balance sheets and their respective tax bases.  Deferred 
income tax assets and liabilities reported in the consolidated balance sheets reflect estimated future tax effects attributable to these temporary differences and to net operating 
loss and net capital loss carryforwards, based on enacted tax rates expected to be in effect for years in which the differences are expected to be settled or realized. The 
Company has netted these deferred tax assets and deferred tax liabilities by jurisdiction.  Realization of deferred tax assets is dependent on future taxable income in specific 
jurisdictions.  Valuation allowances are used to reduce deferred tax assets to amounts considered more likely than not to be realized.  U.S. deferred income taxes are not 
provided on undistributed income of foreign subsidiaries where such earnings are considered to be permanently invested. Unremitted taxes on undistributed foreign earnings 
are not material for the years ended December 31, 2021, 2020, and 2019

The Company releases residual tax effects in accumulated other comprehensive (loss) income through continuing operations as the underlying asset matures or expires. 

The Company recognizes tax benefits from uncertain tax positions only if it is more likely than not that the tax position will be sustained on examination by the taxing 
authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit 
that has a greater than fifty percent likelihood of being realized upon ultimate resolution. The Company recognizes interest and penalties related to unrecognized tax benefits in 
income tax benefit. Unrecognized tax benefits that reduce a net operating loss, similar tax loss or tax credit carryforward, are presented as a reduction to deferred income 
taxes. The Company recognizes interest expense and penalties related to uncertain tax positions in income tax expense (benefit). 

Concentration of Credit Risk and Sales

Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash, accounts receivable, and aggregate unrealized gains 
(losses) on derivative contracts.  Risks associated with cash within the United States are mitigated by banking with federally insured, creditworthy institutions; however, there 
are balances with these institutions that are greater than the Federal Deposit Insurance Corporation insurance limit.  The Company performs ongoing credit evaluations of its 
customers and maintains allowances for possible losses as considered necessary by management.

During the years ended December 31, 2021, 2020 and 2019, Recreational Equipment, Inc. (“REI”) accounted for approximately 10%, 10% and 14%, respectively, of the 
Company’s sales and is included in the Outdoor segment. No other single customer contributed more than 10% of our sales during those periods.  As of December 31, 2021 
and 2020, REI accounted for approximately 11% and 11% of the Company’s accounts receivable, respectively.

Fair Value Measurements

The carrying value of cash, accounts receivable, accrued liabilities approximate their respective fair values due to the short-term nature and liquidity of these financial 
instruments.  Derivative financial instruments are recorded at fair value based on current market pricing models.  The Company estimates that, due to the variable interest rates 
reflecting current market rates, the fair value of its long-term debt obligations under its revolving credit facility and term loan approximate the carrying value at December 31, 
2021 and 2020.

52

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

Contingent Consideration Liabilities

Contingent consideration liabilities are required to be recognized at fair value as of the acquisition date.  We estimate the fair value of these liabilities based on financial 
projections of the acquired company, such as sales-based milestones, and estimated probabilities of achievement.  Based on updated estimates and projections, the contingent 
consideration liabilities are adjusted at each reporting date to their estimated fair value.  Changes in fair value subsequent to the acquisition date are reported in contingent 
consideration benefit in the accompanying consolidated statements of comprehensive income.  Variations in the fair value of contingent consideration liabilities may result 
from changes in discount periods or rates, changes in the timing and amount of sales estimates, and changes in probability assumptions with respect to the likelihood of 
achieving sales milestones.

Segment Information

We operate our business structure within three segments. These segments are defined based on the internal financial reporting used by our chief operating decision maker to 
allocate resources and assess performance.  Certain significant selling and general and administrative expenses are not allocated to the segments.  

Reclassifications

Certain reclassifications have been made to prior period financial statements to conform to the current period presentation. Specifically, accounts payable and accrued 
liabilities, which were combined and disclosed as one amount, are now presented separately.

Recent Accounting Pronouncements

Accounting Pronouncements not yet adopted

In March 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-04, Reference Rate Reform (Topic 848): 
Facilitation of the Effects of Reference Rate Reform on Financial Reporting. This ASU provides temporary optional expedients and exceptions to existing guidance on 
contract modifications and hedge accounting to facilitate the market transition from existing reference rates, such as the London Inter-Bank Offered Rate (“LIBOR”) which is 
being phased out in 2021, to alternate reference rates, such as the Secured Overnight Financing Rate (“SOFR”). The standard is currently effective and upon adoption may be 
applied prospectively to contract modifications made on or before December 31, 2022. The provisions have impact as contract modifications and other changes occur while 
LIBOR is phased out. The Company is in the process of evaluating the optional relief guidance provided within this ASU. Management will continue its assessment and 
monitor regulatory developments during the LIBOR transition period. Currently, management does not believe that the impact of transitioning from LIBOR to SOFR will 
have a material effect on the interest rates of the company.

NOTE 2.  ACQUISITIONS

MAXTRAX

On November 26, 2021, Clarus, through Oscar Aluminium Pty Ltd (“Oscar Aluminium”), an indirect wholly-owned Australian subsidiary of the Company, entered into a 
Share and Unit Purchase Agreement (the “MAXTRAX Purchase Agreement”) to acquire Australia-based MaxTrax Australia Pty Ltd (“MAXTRAX”). On December 1, 2021, 
the transaction contemplated by the MAXTRAX Purchase Agreement was consummated. All United States dollar amounts contained herein are based on the exchange rates 
in effect for Australian dollars ($AUD) and the market value of the Company’s common stock at the time of closing of the acquisition of MAXTRAX (the “MAXTRAX 
Acquisition”).

Under the terms of the MAXTRAX Purchase Agreement, Oscar Aluminium acquired MAXTRAX for an aggregate purchase price of $AUD 49,744 (approximately $35,475), 
subject to a post-closing adjustment. The purchase price was comprised of $AUD 37,551 (approximately $26,780) cash, 107 shares of the Company’s common stock valued 
at $2,594, and additional consideration described below. The shares of the Company’s common stock issued are subject to a lock-up agreement restricting sales for 180 days 
from the closing of the MAXTRAX Acquisition. The MAXTRAX Purchase Agreement also provides for the payment of additional consideration in the form of shares of the 
Company’s common stock valued at $AUD 6,250 (approximately $4,457) split equally on June 30, 2022 and 2023. The MAXTRAX Purchase Agreement provides for the 
payment of additional contingent consideration up to $AUD 6,250 (approximately $4,457) in cash if certain future net sales thresholds are met during 2022 and 2023 (the 
“MAXTRAX Contingent Consideration”).  The Company estimated the fair value of the MAXTRAX Contingent Consideration to be $AUD 2,307 (approximately $1,644) 
and has recorded this liability within accrued liabilities and other long-term liabilities.

53

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

The acquisition was accounted for as a business combination. Acquisition-related costs for the MAXTRAX Acquisition, which were included in transaction costs during the 
year ended December 31, 2021 were $446.

Rhino-Rack

On May 30, 2021, Clarus, through Oscar Aluminium, an indirect wholly-owned Australian subsidiary of the Company, entered into a Share Sale and Purchase Agreement 
(the “Rhino-Rack Purchase Agreement”) to acquire Australia-based Rhino-Rack Holdings Pty Ltd (“Rhino-Rack”). On July 1, 2021, the transaction contemplated by the 
Rhino-Rack Purchase Agreement was consummated. All United States dollar amounts contained herein are based on the exchange rates in effect for Australian dollars 
($AUD) and the market value of the Company’s common stock at the time of closing of the acquisition of Rhino-Rack (the “Rhino-Rack Acquisition”).

Under the terms of the Rhino-Rack Purchase Agreement, Oscar Aluminium acquired Rhino-Rack for an aggregate purchase price of $AUD 269,696 (approximately 
$202,488), subject to a post-closing adjustment. The purchase price was comprised of $AUD 191,249 (approximately $143,590) cash, 2,315 shares of the Company’s 
common stock valued at $55,333, and additional contingent consideration described below. The shares of the Company’s common stock issued were subject to a lock-up 
agreement restricting sales for 180 days from the closing of the Acquisition. The Purchase Agreement also provides for the payment of additional contingent consideration up 
to $AUD 10,000 (approximately $7,508) in cash if certain future net sales thresholds are met during 2022 (the “Contingent Consideration”).  The Company estimated the fair 
value of the Contingent Consideration to be $AUD 4,747 (approximately $3,565) and has recorded this liability within accrued liabilities.

The acquisition was accounted for as a business combination. Acquisition-related costs for the Rhino-Rack Acquisition, which were included in transaction costs during the 
year ended December 31, 2021 were $10,975. 

Barnes

On September 30, 2020, the Company entered into an Asset Purchase Agreement (the “Barnes Asset Purchase Agreement”) with Remington Outdoor Company, Inc. and 
certain of its subsidiaries (the “Seller”), pursuant to which the Company agreed to (i) acquire certain assets of the Seller constituting the Barnes business (“Barnes”), including 
equipment, inventory, intellectual property (including exclusive use of Barnes’ intellectual property in the all-copper and powdered metallurgy ammunition fields as well as 
its trademarks) and a leasehold interest in certain real property located in Mona, Utah (collectively, the “Barnes Purchased Assets”) and (ii)  assume certain liabilities related 
to the Barnes Purchased Assets in a transaction to be effected in Seller’s bankruptcy proceeding under Chapter 11 of title 11 of the United States Code, §§ 101 et seq. (the 
“Bankruptcy Code”) which commenced on July 27, 2020 in the United States Bankruptcy Court for the Northern District of Alabama (the “Bankruptcy Court”). Pursuant to 
the Barnes Asset Purchase Agreement, the purchase price to be paid for the Barnes Purchased Assets is $30,500 (the “Barnes Purchase Price”).  On October 2, 2020, Sierra 
completed the acquisition of the Barnes Purchased Assets.  Acquisition-related costs for the Barnes acquisition, which were included in transaction costs during the years 
ended December 31, 2021 and 2020 were $273 and $922 respectively. The acquisition was accounted for as a business combination.

The Company believes the acquisitions of MAXTRAX, Rhino-Rack and Barnes are expected to provide the Company with a greater combined global revenue base, increased 
gross margins, profitability and free cash flows, and access to increased liquidity to further acquire and grow businesses.

54

 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

The following table is a reconciliation to the fair value of the purchase consideration and how the purchase consideration is allocated to assets acquired and liabilities assumed 
which have been estimated at their fair values.  The fair value estimates for the purchase price allocation for MAXTRAX and Rhino-Rack are based on the Company’s best 
estimates and assumptions as of the reporting date and are considered preliminary.  The fair value measurements of identifiable assets and liabilities, and the resulting 
goodwill related to the MAXTRAX and Rhino-Rack Acquisitions are subject to change and the final purchase price allocations could be different from the amounts presented 
below.  We expect to finalize the valuations as soon as practicable, but not later than one year from the date of the acquisitions.  The fair value measurements for the 
acquisition of Barnes have been completed.  The excess of purchase consideration over the assets acquired and liabilities assumed is recorded as goodwill.  Goodwill for 
MAXTRAX and Rhino-Rack is included in the Adventure segment and goodwill for Barnes is included in the Precision Sport segment. The goodwill consists largely of the 
growth and profitability expected from these acquisitions.

MAXTRAX
December 1, 2021

Rhino-Rack
July 1, 2021

Barnes
October 2, 2020

  Number of Shares   Estimated Fair Value   Number of Shares   Estimated Fair Value   Estimated Fair Value

 -   $

 26,780  

 -   $

 143,590   $

 30,500

 107

 2,594  

 2,315

Cash paid

Issuance of shares of Clarus 
Corporation

Future issuance of shares of Clarus 
Corporation

Contingent consideration

Total purchase consideration

 107

Assets acquired and liabilities assumed  
Assets
Cash
Accounts receivable
Inventories
Prepaid and other current assets
Property and equipment
Other intangible assets
Indefinite-lived intangible assets
Goodwill
Other long-term assets

Total assets

Liabilities
Accounts payable and accrued liabilities
Income tax payable
Current portion of long-term debt 
Long-term debt 
Deferred income taxes
Other long-term liabilities

Total liabilities

 -  

 -  

  $

  $

 -  

 -  

  $

  $

 4,457  

 1,644  

 35,475  

 2,315

 1,869  
 2,791  
 1,819  
 883  
 139  
 10,341  
 10,555  
 14,458  
 979  
 43,834  

 1,435  
 251  
 -  
 -  
 5,863  
 810  
 8,359  

 55,333  

 -  

 3,565  

 -

 -

 -

 202,488   $

 30,500

 7,513   $

 10,769  
 27,046  
 644  
 4,619  
 55,400  
 72,800  
 78,347  
 11,468  
 268,606  

 16,511  
 3,413  
 607  
 2,107  
 32,451  
 11,029  
 66,118  

 2
 -
 4,535
 612
 4,036
 7,500
 5,600
 8,625
 4,355
 35,265

 842
 -
 -
 -
 -
 3,923
 4,765

Net Book Value Acquired

  $

 35,475  

  $

 202,488   $

 30,500

The estimated fair value of inventory was recorded at expected sales price less cost to sell plus a reasonable profit margin for selling efforts.

55

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

In connection with the acquisitions, the Company acquired exclusive rights to MAXTRAX’s, Rhino-Rack’s, and Barnes’ trademarks, customer relationships, and product 
technologies.  The amounts assigned to each class of intangible asset, other than goodwill acquired, and the related average useful lives are as follows:

MAXTRAX

Gross

Average
Useful Life

Rhino-Rack

Gross

Average
Useful Life

Barnes

Gross

Average
Useful Life

Intangibles subject to 
amortization
Customer relationships
Product technologies
Intangibles not subject to 
amortization
Trademarks

$

$

 8,986  
 1,355  

 10,555  
 20,896  

13.5 years
7.0 years

$

 40,400  
 15,000  

13.5 years
10.0 years

$

N/A  
$

12.6 years

 72,800  
 128,200  

N/A  
$

12.6 years

 5,700  
 1,800  

 5,600  
 13,100  

10.0 years
10.0 years

N/A
10.0 years

The full amount of goodwill of $14,458 at MAXTRAX and $78,347 at Rhino-Rack is expected to be non-deductible for tax purposes.  No pre-existing relationships existed 
between the Company and MAXTRAX and Rhino-Rack or their sellers prior to the acquisition.  MAXTRAX and Rhino-Rack revenue and operating income are included in 
the Adventure segment.  Total revenue of $1,728 and net income of $183 of MAXTRAX were included in the Company’s consolidated statements of comprehensive income 
from the date of acquisition to December 31, 2021. Total revenue of $43,411 and net loss of $7,310 of Rhino-Rack were included in the Company’s consolidated statements 
of comprehensive income from the date of acquisition to December 31, 2021.

The acquisition of Barnes is treated as a purchase of assets for tax purposes.  As such, the basis in the assets of Barnes is equal for both book and tax, which results in no initial 
recognition of deferred tax assets or liabilities.  Furthermore, the full amount of goodwill recorded of $8,625 is expected to be deductible for tax purposes.  No pre-existing 
relationships existed between the Company and the Barnes sellers prior to the acquisition.  Barnes revenue and operating income were included in the Precision Sport 
segment.

The following unaudited pro forma results are based on the individual historical results of the Company, MAXTRAX, Rhino-Rack, and Barnes, with adjustments to give 
effect as if the acquisition and borrowings used to finance the acquisition had occurred on January 1, 2020 for MAXTRAX and Rhino-Rack and January 1, 2019 for Barnes, 
after giving effect to certain adjustments including the amortization of intangible assets, depreciation of fixed assets, interest expense and taxes and assumes the purchase price 
was allocated to the assets purchased and liabilities assumed based on their fair market values at the date of purchase.

Sales
Net income
Net income per share - basic
Net income per share - diluted

Year Ended December 31,

2021

2020

 441,624   $
 46,903   $
 1.42   $
 1.31   $

 324,539
 10,148
 0.34
 0.32

$
$
$
$

The unaudited pro forma information is presented for illustrative purposes only and is not necessarily indicative of the operating results that would have occurred had the 
transactions been consummated as of January 1, 2020 for MAXTRAX and Rhino-Rack or January 1, 2019 for Barnes. Furthermore, such pro forma information is not 
necessarily indicative of future operating results of the combined companies and should not be construed as representative of the operating results of the combined companies 
for any future dates or periods.

Material nonrecurring adjustments excluded from the unaudited pro forma financial information above consists of $12,616 transaction costs and $5,399 step up of inventory to 
its preliminary fair value, which is expected to be recorded as an unfavorable adjustment to cost of goods sold.

56

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

NOTE 3.  INVENTORIES

Inventories, as of December 31, 2021 and 2020, were as follows:

Finished goods
Work-in-process
Raw materials and supplies

NOTE 4.  PROPERTY AND EQUIPMENT

Property and equipment, net as of December 31, 2021 and 2020, were as follows:

Land
Building and improvements
Furniture and fixtures
Computer hardware and software
Machinery and equipment
Construction in progress

Less accumulated depreciation

December 31, 2021

  December 31, 2020

 86,647   $
 10,336    
 32,371    
 129,354   $

 50,132
 6,429
 11,795
 68,356

December 31, 2021

  December 31, 2020

 4,160   $
 16,403    
 6,677    
 7,512    
 33,581    
 4,312  
 72,645    

 (29,819)  

 42,826   $

 3,160
 7,324
 5,715
 5,707
 26,848
 3,042
 51,796
 (24,840)
 26,956

$

$

$

$

Depreciation expense was $5,985, $4,801, and $4,550 for the years ended December 31, 2021, 2020, and 2019, respectively.

NOTE 5.  GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill

The following table summarizes the changes in goodwill by segment:

Balance at December 31, 2019

Increase due to acquisition of Barnes

Balance at December 31, 2020

Increase due to acquisitions of Rhino-Rack and MAXTRAX
Impact of foreign currency exchange rates

Balance at December 31, 2021

Outdoor

Precision Sport

Adventure

Total

$

$

$

57

 -   $

 -  

 -   $

 -  
 -  

 -   $

 18,090   $

 8,625  

 26,715   $

 -   $

 -  

 -   $

 -  
 -  

 92,805  
 (1,430)  

 18,090

 8,625

 26,715

 92,805
 (1,430)

 26,715   $

 91,375   $

 118,090

 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

Indefinite-Lived Intangible Assets 

The following table summarizes the changes in indefinite-lived intangible assets:

Balance at December 31, 2020

Increase due to acquisitions of Rhino-Rack and MAXTRAX
Impact of foreign currency exchange rates

Balance at December 31, 2021

Trademarks classified as indefinite-lived intangible assets by brand as of December 31, 2021 and 2020, were as follows:

Black Diamond
PIEPS
Sierra
Barnes
Rhino-Rack
MAXTRAX

Other Intangible Assets, net

The following table summarizes the changes in gross other intangible assets:

Gross balance at December 31, 2020

Increase due to acquisitions of Rhino-Rack and MAXTRAX
Impact of foreign currency exchange rates

Gross balance at December 31, 2021

58

$

$

 47,523

 83,355
 (2,607)

 128,271

December 31, 2021

  December 31, 2020

$

$

 19,600   $
 3,166  
 18,900  
 5,600  
 70,278  
 10,727  
 128,271   $

$

$

 19,600
 3,423
 18,900
 5,600
 –
 –
 47,523

 40,840

 65,741
 (1,900)

 104,681

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

Other intangible assets, net of amortization as of December 31, 2021 and 2020, were as follows: 

Intangibles subject to amortization

Customer relationships
Product technologies
Tradename / trademark
Core technologies

Customer relationships
Product technologies
Tradename / trademark
Core technologies

Gross

Accumulated 
Amortization

Net

Weighted Average 
Useful Life

December 31, 2021

 80,078   $
 22,393  
 1,263  
 947  
 104,681   $

 (23,804)   $
 (5,557)  
 (690)  
 (947)  
 (30,998)   $

December 31, 2020

 56,274  
 16,836  
 573  
 -  
 73,683  

13.8 years
10.2 years
9.4 years
10.0 years
12.9 years

Gross

Accumulated 
Amortization

Net

Weighted Average 
Useful Life

 31,930   $
 6,700  
 1,263  
 947  
 40,840   $

 (16,783)   $
 (3,151)  
 (543)  
 (947)  
 (21,424)   $

 15,147  
 3,549  
 720  
 -  
 19,416  

14.2 years
11.5 years
9.4 years
10.0 years
13.5 years

$

$

$

$

Amortization expense for the years ended December 31, 2021, 2020, and 2019, was $9,834, $4,070, and $3,552, respectively.  Future amortization expense for other 
intangible assets as of December 31, 2021 is as follows:  

Years Ending December 31,
2022
2023
2024
2025
2026
Thereafter

NOTE 6. ACCRUED LIABILITIES AND OTHER LONG-TERM LIABILITIES

Accrued liabilities as of December 31, 2021 and 2020, were as follows:

Accrued payroll and related items
Accrued bonus
Designated forward exchange contracts
Accrued warranty
Current lease liabilities
Accrued commissions
Contingent consideration liabilities
Accrued excise tax
Other

59

Amortization Expense
 15,789
$
 13,384
 11,266
 9,113
 7,012
 17,119
 73,683

$

December 31, 2021

  December 31, 2020

$

$

 5,029   $
 3,615    
 -
 1,529    
 2,824    
 811    
 2,791    
 724    
 10,150    
 27,473   $

 2,807
 1,535
 1,539
 1,354
 973
 475
 -
 331
 4,168
 13,182

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
   
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

Other long-term liabilities as of December 31, 2021 and 2020, were as follows:

Long-term lease liability
Deferred stock consideration for business acquisition
Contingent consideration liability
Other

NOTE 7.  LONG-TERM DEBT, NET

Long-term debt as of December 31, 2021 and 2020, was as follows:

Revolving credit facility (a)
Other debt (b)
Term loan (c)
Debt issuance costs

Less current portion

December 31, 2021

  December 31, 2020

 15,111   $
 4,530    
 694    
 1,113    
 21,448   $

 4,414
 -
 -
 214
 4,628

December 31, 2021

  December 31, 2020

 18,501   $
 1,467    
 121,874    
 (309)
 141,533    
 (9,585)
 131,948   $

 15,579
 1,042
 18,000
 -
 34,621
 (4,000)
 30,621

$

$

$

$

On July 1, 2021, the Company and certain of its direct and indirect subsidiaries (each, a “Loan Party” and, collectively, the “Loan Parties”) entered into Amendment No. 3 
(“Amendment No. 3”) to that certain Credit Agreement, dated May 3, 2019, as amended by Amendment No. 1 dated May 28, 2019 and Amendment No. 2 dated November 
12, 2020, with JPMorgan Chase Bank, N.A., as administrative agent, and the lenders from time to time party thereto (collectively, the “Credit Agreement”).

The Credit Agreement as amended by Amendment No. 3, increased aggregate amount of the term loan facility thereunder to $125,000 and increased the maximum amount of 
the revolving loan facility thereunder to $100,000. The Credit Agreement continues to permit the Loan Parties, subject to certain requirements, to arrange with lenders for an 
aggregate of up to $50,000 of additional revolving and/or term loan commitments (both of which are currently uncommitted), for potential aggregate revolving and term loan 
commitments under the Credit Agreement of up to $275,000.

Amendment No. 3 provides for additional subsidiaries of the Company to guarantee and provide collateral for the loans under the Credit Agreement, including certain of its 
newly formed or newly acquired Australian subsidiaries in connection with the Rhino-Rack Acquisition. Amendment No. 3 also removed the previously agreed upon ability of 
the Company to issue debt securities that may be convertible into equity interests of the Company in an aggregate principal amount of up to $125,000 and also increased the 
maximum consolidated total leverage ratio permitted under the Credit Agreement to 4.25:1.00. Amendment No. 3 did not change the maturity date which remains May 3, 
2024.

All obligations under the Credit Agreement are secured by our subsidiary equity interests, as well as accounts receivable, inventory, intellectual property and certain other 
assets owned by the Company.  The Credit Agreement contains restrictions on the Company’s ability to pay dividends or make distributions or other restricted payments if 
certain conditions in the Credit Agreement are not fulfilled.  The Credit Agreement also includes other customary affirmative and negative covenants, including financial 
covenants relating to the Company’s consolidated total leverage ratio and fixed charge coverage ratio. The Company was in compliance with the debt covenants set forth in 
the Credit Agreement as of December 31, 2021.

(a) As of December 31, 2021, the Company had drawn $18,501 on the $100,000 revolving commitment that was available under the credit agreement with JPMorgan 

Chase Bank, N.A., with a maturity date of May 3, 2024.  The Company pays interest monthly on any borrowings on the Credit Agreement (as defined below).  As of 
December 31, 2021 and 2020, the interest rate was 2.3750% and 2.0625%, respectively.

60

 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
   
 
 
 
   
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

(b) Foreign subsidiaries of the Company have a revolving credit facility and term debt with financial institutions which mature between February 21, 2022 and August 8, 
2024.  The foreign subsidiaries pay interest monthly on any borrowings on the credit facilities as well as monthly payments on the term debt.  As of December 31, 
2021, the interest rates ranged between 1.3387% and 5.1651% and as of December 31, 2020, the rate was 1.3387%. The credit facilities are secured by certain assets 
of the foreign subsidiaries.

(c) Under the Credit Agreement, the Company had access to a term loan facility that was available for drawdown until May 3, 2020.  On April 30, 2020, the Company 

borrowed $20,000 under such term loan facility. On July 1, 2021, under Amendment No. 3, the aggregate amount of the term loan facility was increased to $125,000 
and the term loan was fully borrowed at the closing of Amendment No. 3. The Company is required to repay the term loan through quarterly payments of $1,563 each 
beginning with September 30, 2021, increasing to $3,125 each beginning with September 30, 2022, and any remaining obligations will be repaid in full on the maturity 
date of the Credit Agreement of May 3, 2024.  The Company pays interest monthly on any borrowings on the Credit Agreement.  As of December 31, 2021, the rate 
was 2.3752%. As part of the Rhino-Rack Acquisition, the Company assumed certain current and long-term debt of approximately $2,252 which was settled during the 
year ended December 31, 2021. 

The aggregate maturities of the revolving credit facility for the years subsequent to December 31, 2021 are as follows:

2022
2023
2024
Total future long-term debt payments
Less amount representing debt discounts
Total carrying amount of long-term debt
Less current portion
Long-term debt obligations

$

$

 9,585
 13,602
 118,655
 141,842
 (309)
 141,533
 (9,585)
 131,948

NOTE 8.  DERIVATIVE FINANCIAL INSTRUMENTS

The Company’s primary exchange rate risk management objective is to mitigate the uncertainty of anticipated cash flows attributable to changes in foreign currency exchange 
rates.  The Company primarily focuses on mitigating changes in cash flows resulting from sales denominated in currencies other than the U.S. dollar.  The Company manages 
this risk primarily by using currency forward and option contracts.  If the anticipated transactions are deemed probable, the resulting relationships are formally designated as 
cash flow hedges.  The Company accounts for these contracts as cash flow hedges and tests effectiveness by determining whether changes in the expected cash flow of the 
derivative offset, within a range, changes in the expected cash flow of the hedged item. 

During the year ended December 31, 2021, the Company held currency forward contracts to mitigate currency fluctuations related to the estimated cash purchase price of 
Rhino-Rack totaling $AUD 193,650 with a maturity date of July 1, 2021. These contracts were not designated as accounting hedges and the changes in fair value of the 
instruments are recognized in earnings.  During the year ended December 31, 2021, losses of $4,281 were recorded in other, net expense.

At December 31, 2021, the Company’s derivative contracts had remaining maturities of less than one and one-half years.  The counterparties to these transactions had both 
long-term and short-term investment grade credit ratings.  The maximum net exposure of the Company’s credit risk to the counterparties is generally limited to the aggregate 
unrealized loss of all contracts with that counterparty.   As of December 31, 2021, there was no such exposure to the counterparties.  The Company’s exposure of counterparty 
credit risk is limited to the aggregate unrealized gain of $487 on all contracts as of December 31, 2021.  The Company’s derivative counterparties have strong credit ratings 
and as a result, the Company does not require collateral to facilitate transactions.

61

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

The Company held the following contracts designated as hedged instruments as of December 31, 2021 and 2020:

Foreign exchange contracts - Canadian Dollars
Foreign exchange contracts - Euros

Foreign exchange contracts - Canadian Dollars
Foreign exchange contracts - Euros

December 31, 2021

Notional
Amount

$14,850
€ 20,104

Latest 
Maturity

February 2023
February 2023

December 31, 2020

Notional
Amount

$14,587
€ 24,481

Latest 
Maturity

February 2022
February 2022

For contracts that qualify as effective hedge instruments, the effective portion of gains and losses resulting from changes in fair value of the instruments are included in 
accumulated other comprehensive (loss) income and reclassified to sales in the period the underlying hedged transaction is recognized in earnings.  Losses of $223 and $139 
were reclassified to sales during the years ended December 31, 2021 and 2020, respectively.

The following table presents the balance sheet classification and fair value of derivative instruments as of December 31, 2021 and 2020:

Derivative instruments in asset positions:

Designated forward exchange contracts
Forward exchange contracts

Derivative instruments in liability positions:
Designated forward exchange contracts
Designated forward exchange contracts

Classification

  December 31, 2021  

December 31, 2020

Prepaid and other current assets   $
  $

Other long-term assets

Accrued liabilities
Other long-term liabilities

  $
  $

 491   $
 20   $

 -   $
 24   $

 -
 -

 1,539
 90

NOTE 9.  ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME

Accumulated other comprehensive (loss) income (“AOCI”) primarily consists of foreign currency translation adjustments and changes in our forward foreign exchange 
contracts.  The components of AOCI, net of tax, were as follows:

Balance as of December 31, 2020
Other comprehensive (loss) income before reclassifications
Amounts reclassified from other comprehensive (loss) income
Net current period other comprehensive (loss) income
Balance as of December 31, 2021

Foreign Currency 
Translation Adjustments

Unrealized Gains (Losses) 
on Cash Flow Hedges

Total

$

$

62

 1,480  
 (6,721)  
 -  
 (6,721)  
 (5,241)  

$

$

 (980)  
 1,000  
 171  
 1,171  
 191  

$

$

 500
 (5,721)
 171
 (5,550)
 (5,050)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

Foreign Currency 
Translation Adjustments

Unrealized Gains (Losses) 
on Cash Flow Hedges

Total

Balance as of December 31, 2019
Other comprehensive income (loss) before reclassifications
Amounts reclassified from other comprehensive (loss) income
Net current period other comprehensive income (loss)
Balance as of December 31, 2020

$

$

 (286)  
 1,766  
 -  

 1,766
 1,480  

$

$

 (17)  
 (1,069)  
 106  
 (963)
 (980)  

$

$

 (303)
 697
 106
 803
 500

The effects on net income of amounts reclassified from unrealized gains (losses) on cash flow hedges for foreign exchange contracts and foreign currency translation 
adjustments for the years ended December 31, 2021 and 2020 were as follows:

Affected line item in the Consolidated 
Statements of Comprehensive Income

Losses reclassified from AOCI to the Consolidated Statements of Comprehensive Income
Twelve Months Ended

December 31, 2021

December 31, 2020

Foreign exchange contracts:
Sales
Less: Income tax benefit
Amount reclassified, net of tax

Total reclassifications from AOCI

$

$

$

 (223)   $
 (52)  
 (171)   $

 (171)   $

 (139)
 (33)
 (106)

 (106)

The Company’s policy is to classify reclassifications of cumulative foreign currency translation from AOCI to Other, net.

NOTE 10.  FAIR VALUE MEASUREMENTS

We measure certain financial assets and liabilities at fair value on a recurring basis.  Fair value is defined as an exit price, representing the amount that would be received to 
sell an asset or paid to transfer a liability in an orderly transaction between market participants, under a three-tier fair value hierarchy which prioritizes the inputs used in 
measuring fair value as follows:

Level 1- inputs to the valuation methodology are quoted market prices for identical assets or liabilities in active markets.

Level 2- inputs to the valuation methodology include quoted prices in markets that are not active or model inputs that are
               observable either directly or indirectly for substantially the full term of the asset or liability.

Level 3- inputs to the valuation methodology are based on prices or valuation techniques that are unobservable.

63

 
 
 
 
 
 
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

Assets and liabilities measured at fair value on a recurring basis at December 31, 2021 and 2020 were as follows:

Assets
  Designated forward exchange contracts

Liabilities
  Designated forward exchange contracts
  Contingent consideration liabilities

Assets
  Designated forward exchange contracts

Liabilities
  Designated forward exchange contracts

Level 1

Level 2

Level 3

Total

December 31, 2021

 -   $
 -   $

 -   $
 -  
 -   $

 511   $
 511   $

 24   $
 -  
 24   $

 -   $
 -   $

 -   $

 3,485  
 3,485   $

Level 1

Level 2

Level 3

Total

December 31, 2020

 -   $
 -   $

 -   $
 -   $

 -   $
 -   $

 1,629   $
 1,629   $

 -   $
 -   $

 -   $
 -   $

 511
 511

 24
 3,485
 3,509

 -
 -

 1,629
 1,629

$
$

$

$

$
$

$
$

Derivative financial instruments are recorded at fair value based on current market pricing models. No nonrecurring fair value measurements existed at December 31, 2021 
and 2020.

The Company estimated the fair value of the Contingent Consideration liabilities using a series of call options. Significant unobservable inputs used in the valuation include a 
discount rates ranging from 4.8% to 8.0%. The Contingent Consideration liabilities are remeasured at the estimated fair value at the end of each reporting period with the 
change in fair value recognized in contingent consideration benefit in the accompanying consolidated statements of comprehensive income for such period.  We measure the 
initial liability and remeasure the liability on a recurring basis using Level 3 inputs as defined under authoritative guidance for fair value measurements.  

Detail of the Contingent Consideration for the year ended December 31, 2021:

Increase due to acquisition of Rhino-Rack
Increase due to acquisition of MAXTRAX
Fair value adjustments
Impact of foreign currency exchange rates
Balance at December 31, 2021

$

$

3,565
1,644
(1,605)
(119)
3,485

As the Contingent Consideration liabilities are remeasured to fair value each reporting period, significant increases or decreases in projected sales, discount rates or the time 
until payment is made would have resulted in a significantly lower or higher fair value measurement. Our determination of fair value of the Contingent Consideration 
liabilities could change in future periods based on our ongoing evaluation of these significant unobservable inputs.  

64

 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
   
 
 
 
   
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
   
 
 
 
   
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

NOTE 11.  STOCKHOLDERS’ EQUITY

On August 6, 2018, the Company announced that its Board of Directors approved the initiation of a quarterly cash dividend program of $0.025 per share of the Company’s 
common stock (the “Quarterly Cash Dividend”) or $0.10 per share on an annualized basis.  The declaration and payment of future Quarterly Cash Dividends is subject to the 
discretion of and approval of the Company’s Board of Directors.  On May 1, 2020, the Company announced that, in light of the operational impact of the COVID-19 
pandemic, its Board of Directors temporarily replaced its Quarterly Cash Dividend with a stock dividend (the “Quarterly Stock Dividend”).  In 2021, 2020 and 2019 our total 
Quarterly Cash Dividends were $3,335, $1,520 and $2,987, respectively.  In 2020, our total Quarterly Stock Dividends were $1,533, which combined with our cash dividend 
in 2020 of $1,520, resulted in total dividends in 2020 of $3,053. On February 25, 2022, the Company announced that its Board of Directors approved the payment on March 
18, 2022 of the Quarterly Cash Dividend of $0.025 to the record holders of shares of the Company’s common stock as of the close of business on March 7, 2022.

On October 25, 2021, the Company entered into an underwriting agreement with BofA Securities, Inc., as representative of the several underwriters named therein (the 
“Underwriters”), relating to the public offer and sale of 2,750 shares of the Company’s common stock at a price to the public of $27.00 per share.  The Underwriters received 
an underwriting discount of 6%, or $1.62 per share, in connection with the sale of the shares of Common Stock in the offering.  In addition, the Company granted the 
Underwriters a 30-day option to purchase up to 413 additional shares of common stock on the same terms and conditions which was fully exercised. The net proceeds to the 
Company from the offering, including the Underwriters’ exercise of their 30-day option but before expenses and after deducting the applicable underwriting discounts and 
commissions, were $80,264.

On September 25, 2020, the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with three existing stockholders of the Company.  Pursuant 
to the Purchase Agreement, the Company sold 900 shares of its common stock in a registered direct offering.  The proceeds to the Company from this offering were $11,476.

NOTE 12.  EARNINGS PER SHARE

Basic earnings per share is computed by dividing earnings by the weighted average number of common shares outstanding during each period.  Diluted earnings per share is 
computed by dividing earnings by the total of the weighted average number of shares of common stock outstanding during each period, plus the effect of dilutive outstanding 
stock options and unvested restricted stock grants.  Potentially dilutive securities are excluded from the computation of diluted earnings per share if their effect is anti-dilutive 
to the loss from continuing operations.

The following table is a reconciliation of basic and diluted shares of common stock outstanding used in the calculation of earnings per share:

Weighted average shares outstanding - basic
Effect of dilutive stock awards
Effect of dilutive deferred stock consideration for business acquisition
Weighted average shares outstanding - diluted

Net income per share:

Basic
Diluted

2021

Year Ended December 31,
2020

2019

 33,136  
 2,509  
 41  
 35,686  

 30,175  
 1,050  
 -  
 31,225  

$

 0.79   $
 0.73  

 0.18   $
 0.18  

 29,820
 1,173
 -
 30,993

 0.64
 0.61

For the years ended December 31, 2021, 2020, and 2019, equity awards of 509, 868, and 702, respectively, were outstanding and anti-dilutive and therefore not included in 
the calculation of net income per share for these periods.

NOTE 13.  STOCK-BASED COMPENSATION PLAN

Under the Company’s current 2015 Stock Incentive Plan (the “2015 Plan”), the Company’s Board of Directors (the “Board of Directors”) has flexibility to determine the type 
and amount of awards to be granted to eligible participants, who must be employees, directors, officers or consultants of the Company or its subsidiaries.  The 2015 Plan 
allows for grants of incentive stock options, nonqualified stock options, restricted stock awards, stock appreciation rights, and restricted units.  The aggregate number of 
shares of common stock that may be granted through awards under the 2015 Plan to any employee in any calendar year may not exceed 500 shares.  The 2015 

65

 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

Plan will continue in effect until December 2025 unless terminated sooner.  As of December 31, 2021, the number of shares authorized and reserved for issuance under the 
2015 Plan is 7,400 shares, subject to automatic annual increase equal to 5% of the total number of shares of the Company’s outstanding common stock.

Options Granted:

During the year ended December 31, 2021, the Company issued stock options for an aggregate of 500 shares under the 2015 Plan to directors and employees of the Company.  
The options issued during the year ended December 31, 2021 generally vest and become exercisable over a period of one to three years and expire ten years from the date of 
the grant.

For computing the fair value of the stock-based awards, the fair value of each option grant has been estimated as of the date of grant using the Black-Scholes option-pricing 
model with the following assumptions:

Number of options
Option vesting period
Grant price (per share)
Dividend yield
Expected volatility (a)
Risk-free interest rate
Expected life (years) (b)
Weighted average fair value (per share)

2021

500
1 - 3 Years
$15.15 - $24.43
0.41% - 0.66%
39.1% - 43.6%
0.50% - 1.02%
5.31 - 6.00
$5.88 - $9.23

2020

1,098
1 - 5 Years
$9.99 - $16.93
0.59% - 1.00%
40.9% - 44.2%
0.41% - 0.65%
5.31 - 6.50
$3.72 - $6.89

2019

188
1 - 3 Years
$13.21
0.76%
41.0% - 41.2%
1.88% - 1.93%
5.31 - 6.00
$4.87 - $5.13

(a) Expected volatility is based upon the Company’s historical volatility.

(b) The expected term was determined based upon the underlying terms of the awards and the category and employment history of employee award recipient. 

Using these assumptions, the fair value of the stock options granted during the years ended December 31, 2021, 2020, and 2019 was $3,239, $5,310, and $952, respectively, 
which will be amortized as stock-based compensation expense over the vesting period of the options.

Stock Award Granted:

On September 14, 2020, the Company issued and granted to the Executive Chairman a stock award of 244 shares under the 2015 Plan, which vested immediately.  The fair 
value of the stock award was calculated as of the date of grant using the closing market price.  The grant date fair value of the stock award granted during the year ended 
December 31, 2020 was $3,314, which was immediately recognized to selling, general and administrative expenses.

Market Condition Restricted Shares Granted:

On May 28, 2021, the Company issued and granted to the Executive Chairman a restricted stock award of 500 restricted shares under the 2015 Plan, of which 500 restricted 
shares will vest if, on or before May 28, 2024, the Fair Market Value (as defined in the Plan) of the Company’s common stock shall have equaled or exceeded $35.00 per 
share for twenty consecutive trading days. For computing the fair value of the restricted shares with a market condition, the fair value of the restricted stock award grant has 
been estimated as of the date of grant using the Monte-Carlo pricing model with the assumptions below.

On August 27, 2020, the Company issued and granted to an employee a restricted stock award of 100 restricted shares under the 2015 Plan, of which 100 restricted shares 
will vest if, on or before August 27, 2023, the Fair Market Value (as defined in the Plan) of the Company’s common stock shall have equaled or exceeded $15.00 per share for 
twenty consecutive trading days. For computing the fair value of the 100 restricted shares with a market condition, the fair value of the restricted stock award grant has been 
estimated as of the date of grant using the Monte-Carlo pricing model with the assumptions below. During the year ended December 31, 2021, the market-based condition 
was met and the restricted shares became fully vested.

On January 7, 2019, the Company issued and granted to an employee a restricted stock award of 350 restricted shares under the 2015 Plan, that will vest as follows: (A) the 
stock award will vest and become nonforfeitable if, on or before January 7, 2024, the closing 

66

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

price of the Company’s common stock shall have equaled or exceeded $15.00 per share for twenty consecutive trading days (such 20th day being the “Price Trigger Date”); 
and (B) once the Price Trigger Date occurs, (i) 117 shares of the Company’s common stock shall vest on each of the first and second anniversary of the Price Trigger Date; 
and (ii) 116 shares of the Company’s common stock shall vest on the third anniversary of the Price Trigger Date. For computing the fair value of the 350 restricted shares with 
a market condition, the fair value of each restricted stock award grant has been estimated as of the date of grant using the Monte-Carlo pricing model with the assumptions 
below. During the year ended December 31, 2021, the market-based condition was met and the Price Trigger Date occurred.

On January 7, 2019, the Company issued and granted to an employee a restricted stock award of 150 restricted shares under the 2015 Plan, that will vest as follows: (A) the 
stock award will vest and become nonforfeitable if, on or before January 7, 2024, the closing price of the Company’s common stock shall have equaled or exceeded $15.00 
per share for twenty consecutive trading days (such 20th day being the Price Trigger Date); and (B) once the Price Trigger Date occurs, the shares shall equally vest on each 
of the first, second, third and fourth anniversary of the Price Trigger Date.  For computing the fair value of the 150 restricted shares with a market condition, the fair value of 
each restricted stock award grant has been estimated as of the date of grant using the Monte-Carlo pricing model with the assumptions below. During the year ended 
December 31, 2021, the market-based condition was met and the Price Trigger Date occurred.

Number issued
Vesting period
Grant price (per share)
Dividend yield
Expected volatility
Risk-free interest rate
Expected term (years)
Weighted average fair value (per share)

May 28, 2021

August 27, 2020

January 7, 2019

500
$35.00 stock price target
$23.69
0.42%
42.3%
0.30%
1.05
$14.46

100
$15.00 stock price target
$12.72
0.79%
41.1%
0.19%
0.52
$9.91

500
$15.00 stock price target
$10.21
0.0%
42.4%
2.53%
4.28 - 5.28
$7.92

Using these assumptions, the fair value of the market condition restricted stock awards granted on May 28, 2021, August 27, 2020, and January 7, 2019 were approximately 
$7,230, $991, and $3,753, respectively.

The total non-cash stock compensation expense related to stock options and restricted stock awards recorded by the Company was as follows:

Restricted stock awards
Stock options
Stock awards
Total 

2021

Year Ended December 31,
2020

2019

 5,241   $
 4,236  
 -  
 9,477   $

 1,488   $
 1,989  
 3,314  
 6,791   $

 1,058
 1,891
 -
 2,949

$

$

67

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

For the years ended December 31, 2021, 2020, and 2019, stock-based compensation costs were classified as selling, general and administrative expense.  A summary of 
changes in outstanding options and restricted stock awards during the year ended December 31, 2021 is as follows:

Outstanding at December 31, 2020

Granted
Exercised or vested
Expired
Cancelled
Forfeited
Outstanding at December 31, 2021

Options exercisable at December 31, 2021

Options

Weighted Average 
Exercise Price

Aggregate Intrinsic 
Value

Restricted Stock 
Awards

 3,901   $

 500  
 (222)  
 -  
 -  
 (38)  
 4,141   $

2,625  

 9.30   $

 16.93  
 8.13  
 -  
 -  
 -  
 10.27   $

 8.56   $

 23,802  

 72,265  

 50,290  

 600

 500
 (100)
 -
 -
 -
 1,000

The following table summarizes the exercise price range, weighted average exercise price, and remaining contractual lives by significant ranges for options outstanding and 
exercisable as of December 31, 2021:

Exercise Price Range
$4.38 - $23.47
$23.47 - $24.43

Outstanding

Exercisable

Outstanding

Exercisable

Remaining Life In Years

4,041  
100  
 4,141  

2,587  
38  
 2,625  

5.8  
9.4  
6.1  

  Weighted Average

Exercise Price

5.7   $
9.4   $
5.9   $

 8.33
 24.43
 8.56

The intrinsic value of options exercised was $3,425, $2,006, and $607 during the years ended December 31, 2021, 2020, and 2019, respectively.  The intrinsic value of 
restricted stock awards vested was $1,623, $0, and $3,252 during the years ended December 31, 2021, 2020, and 2019, respectively.  Total fair value of options vested during 
the years ended December 31, 2021, 2020, and 2019 was $3,227, $1,722 and $1,610, respectively.  Total fair value of restricted stock awards vested during the years ended 
December 31, 2021, 2020, and 2019 was $991, $0, and $919, respectively.

The fair value of unvested restricted stock awards is determined based on the market price of our shares of common stock on the grant date or using the Monte-Carlo pricing 
model.  As of December 31, 2021, there were 1,516 unvested stock options and unrecognized compensation cost of $6,261 related to unvested stock options, as well as 1,000 
unvested restricted stock awards and unrecognized compensation cost of $4,419 related to unvested restricted stock awards.  Unrecognized compensation cost of unvested 
stock options and restricted stock awards are expected to be recognized over the weighted average period of 1.8 years and 0.8 years, respectively.

NOTE 14.  RESTRUCTURING

As part of the conclusion of the Company’s review of strategic alternatives, the Company initiated restructuring activities in efforts to further realign resources within the 
organization (the “2015 Restructuring Plan”) and completed the plan in 2018 with a final payment in 2019.  During the year ended December 31, 2019 we incurred $13 of 
restructuring charges related to the 2015 Restructuring Plan.  We have incurred $2,694 of cumulative restructuring charges since the commencement of the 2015 
Restructuring Plan. 

NOTE 15.  COMMITMENTS AND CONTINGENCIES

As a consumer goods manufacturer and distributor, the Company faces the risk of product liability and related lawsuits involving claims for substantial money damages, 
product recall actions and higher than anticipated rates of warranty returns or other returns of goods. The Company is therefore vulnerable to various personal injury and 
property damage lawsuits relating to its products and incidental to its business. 

The Company is involved in various legal disputes and other legal proceedings that arise from time to time in the ordinary course of business.  Based on currently available 
information, the Company does not believe that it is reasonably possible that the disposition of any of the legal disputes the Company or its subsidiaries is currently involved 
in will have a material adverse effect upon the Company’s 

68

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

consolidated financial condition, results of operations or cash flows.  There is a reasonable possibility of loss from contingencies in excess of the amounts accrued by the 
Company in the accompanying consolidated balance sheets; however, the actual amounts of such possible losses cannot currently be reasonably estimated by the Company at 
this time.  It is possible that, as additional information becomes available, the impact on the Company could have a different effect.

NOTE 16.  INCOME TAXES 

Consolidated income before income taxes consists of the following:

U.S. operations
Foreign operations
Income before income tax

The components of the benefit for income taxes consist of the following:

Current:

Federal
State and local
Foreign

Deferred:
Federal
State and local
Foreign

Change in valuation allowance for deferred income taxes

  $

  $

$

2021

Year Ended December 31,
2020

2019

 16,947   $
 (3,068)  
 13,879   $

 362   $

 3,223  
 3,585   $

 8,553
 1,428
 9,981

2021

Year Ended December 31,
2020

2019

 141   $
 887  
 2,057  
 3,085  

 4,338  
 353  
 (2,020)  
 2,671  
 (17,970)  
 (15,299)  

 34   $

 390  
 863  
 1,287  

 3,084  
 44  
 (91)  
 3,037  
 (6,284)  
 (3,247)  

 (41)
 179
 111
 249

 1,133
 (156)
 3,273
 4,250
 (13,490)
 (9,240)

 (8,991)

Income tax benefit

$

 (12,214)   $

 (1,960)   $

The Company’s foreign operations that are considered to be permanently reinvested have statutory tax rates of approximately 25% to 30%.

69

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

The following is a reconciliation of the statutory federal income tax rate to the effective rate reported in the Company’s financial statements:

Statutory income tax expense
Increase (decrease) in income taxes resulting from:

Foreign taxes
State income taxes, net of federal income taxes
Income tax credits
Incentive stock options
Change in effective state rate
Deferred tax asset write-offs
Executive compensation limitation
Change in valuation allowance
Research and development expenditure
Fair value inventory step-up
Transactions costs
Other

Income tax benefit

2021

Year Ended December 31,
2020

2019

 21.0 %  

 21.0 %  

 1.3  
 10.1  
 (14.1)  
 (5.5)  
 (0.5)  
 -  
 7.3  
 (129.5)  
 1.7  
 4.8  
 10.2  
 5.2  
 (88.0) %  

 3.6  
 10.2  
 (17.1)  
 9.9  
 2.3  
 73.1  
 15.6  
 (175.4)  
 -  
 -  
 -  
 2.1  
 (54.7) %  

 21.0 %

 0.2  
 1.9  
 (5.6)  
 (3.7)  
 (0.1)  
 31.4  
 -  
 (135.9)  
 -  
 -  
 -  
 0.7  
 (90.1) %

The deferred tax asset write-offs relate to historical research and development tax credits and certain investments that were fully offset by a release in the valuation allowance.

Deferred income tax assets and liabilities are determined based on the difference between the financial reporting carrying amounts and tax bases of existing assets and 
liabilities and operating loss and tax credit carryforwards.  Significant components of the Company’s existing deferred income tax assets and liabilities as of December 31, 
2021 and 2020 are as follows:

Deferred tax assets:

Net operating loss, capital loss amount and research & experimentation credit carryforwards
Non-cash compensation
Accrued liabilities
Reserves and other
Depreciation
Intangibles

$

Valuation allowance
Net deferred tax assets

Deferred tax liabilities:

Depreciation
Intangibles
Other

Total

December 31,

2021

2020

 26,530   $
 2,576  
 1,944  
 6,885  
 4  
 245  
 38,184  
 (4,378)  
 33,806  

 (1,737)  
 (44,814)  
 (102)  
 (46,653)  

 37,206
 1,528
 274
 1,462
 -
 68
 40,538
 (22,348)
 18,190

 (1,074)
 (7,529)
 299
 (8,304)

 9,886

$

 (12,847)   $

Certain deferred income tax balances are not netted as they represent deferred amounts applicable to different taxing jurisdictions. The Company has provided a valuation 
allowance against a portion of the deferred tax assets as of December 31, 2021, because the ultimate realization of those assets does not meet the more-likely-than-not criteria.  
The majority of the Company’s deferred tax assets consist of net operating loss carryforwards for federal tax purposes.  If a change in control were to occur, these could be 
limited under Section 382 of the Internal Revenue Code of 1986 (“Code”), as amended.

70

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

In assessing the realizability of deferred income tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets 
will not be realized.  The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary 
differences become deductible and net operating loss and credit carryforwards expire.  The estimates and judgments associated with the Company’s valuation allowance on 
deferred tax assets are considered critical due to the amount of deferred tax assets recorded by the Company on its consolidated balance sheets and the judgment required in 
determining the Company’s potential for future taxable income.  The need for a valuation allowance is reassessed at each reporting period.  

The net change in the valuation allowance for deferred income tax assets was ($17,970), ($6,284), and ($13,490) during the years ended December 31, 2021, 2020, and 2019, 
respectively.  A roll forward of our valuation allowance for deferred income tax assets for the years ended December 31, 2021, 2020, and 2019 is as follows:

Balance at Beginning of Year

Charged to Costs and 
Expenses

Other Adjustments

Balance at End of Year

2019
2020
2021

$
$
$

 42,122   $
 28,632   $
 22,348   $

 (13,473)   $
 (6,284)   $
 (17,970)   $

 (17)
 -
 -

  $
  $
  $

 28,632
 22,348
 4,378

As of December 31, 2021, the Company has net operating loss carryforwards (“NOLs”) and research and experimentation credit for U.S. federal income tax purposes of 
$60,712 and $2,289, respectively.  The Company believes its U.S. Federal NOLs will substantially offset its future U.S. Federal income taxes until expiration.  The majority of 
the Company’s pre-tax income is currently earned and expected to be earned in the U.S., or taxed in the U.S. as Subpart F. income and will be offset with the NOLs. There are 
$39,507 of NOLs that expire on December 31, 2022, which the Company expects to realize in their entirety in 2022. Therefore, the Company has eliminated any remaining 
valuation allowance associated with these NOLs during the year ended December 31, 2021. 

NOLs available to offset taxable income, subject to compliance with Section 382 of the Code, begin to expire based upon the following schedule:

Net Operating Loss Carryforward Expiration Dates
December 31, 2021

Expiration Dates December 31,
2022
2023
2024
2025 and beyond
Total

Net Operating Loss 
Amount

  $

  $

 39,507
 5,712
 3,566
 11,927
 60,712

Tax positions are recognized in the financial statements when it is more likely than not that the position will be sustained upon examination by the tax authorities.  The 
Company conducts its business globally.  As a result, the Company and its subsidiaries file income tax returns in the U.S. federal jurisdiction and various state and foreign 
jurisdictions and are subject to examination for the open tax years in the U.S. federal and state jurisdictions of 2015 through 2019 and in the foreign jurisdictions of 2007 
through 2019.  The Company recognizes interest and penalties related to unrecognized tax benefits in income tax expense.

A reconciliation of the beginning and ending amount of total unrecognized tax benefits for the years ended December 31, 2021, 2020 and 2019 is as follows:

Balance, beginning of year
Additions for current year tax positions
Additions for prior year tax positions
Reductions for prior year tax positions
Balance, end of year

2021

December 31,
2020

2019

 427   $
 143  
 237  
 (111)  

 696   $

 561   $
 87  
 12  
 (233)  

 427   $

 545
 77
 11
 (72)
 561

$

$

71

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

Included in the balance of total unrecognized tax benefits at December 31, 2021 and 2020, are potential benefits of $696 and $427, respectively, that if recognized, would 
affect the effective rate, subject to impact of valuation allowance, on income from continuing operations. Unrecognized tax benefits that reduce a net operating loss, similar 
tax loss or tax credit carryforward are presented as a reduction to deferred income taxes. As a result, the Company classified $250 and $292 of its unrecognized tax benefit as 
a reduction to deferred tax assets as of December 31, 2021 and 2020, respectively.

Interest and penalty expense recognized related to uncertain tax positions were not significant during the years ending December 31, 2021, 2020, and 2019, respectively. 
Total accrued interest and penalties as of December 31, 2021 and 2020, were not significant.

NOTE 17.  SEGMENT INFORMATION

We operate our business structure within three segments. These segments are defined based on the internal financial reporting used by our chief operating decision maker to 
allocate resources and assess performance. Certain significant selling and general and administrative expenses are not allocated to the segments including non-cash stock 
compensation expense.  Each segment is described below:

· Our Outdoor segment, formerly known as our Black Diamond segment, which includes Black Diamond Equipment, PIEPS, and SKINourishment, is a global leader in 
designing, manufacturing, and marketing innovative outdoor engineered equipment and apparel for climbing, mountaineering, trail running, backpacking, skiing, and a 
wide range of other year-round outdoor recreation activities.  Our Outdoor segment offers a broad range of products including: high-performance, activity-based 
apparel (such as shells, insulation, midlayers, pants and logowear); rock-climbing footwear and equipment (such as carabiners, protection devices, harnesses, belay 
devices, helmets, and ice-climbing gear); technical backpacks and high-end day packs; trekking poles; headlamps and lanterns; gloves and mittens; and skincare and 
other sport-enhancing products. We also offer advanced skis, ski poles, ski skins, and snow safety products, including avalanche airbag systems, avalanche 
transceivers, shovels, and probes.

· Our Precision Sport segment, formerly known as our Sierra segment, which includes Sierra and Barnes, includes two iconic American manufacturers of a wide range 
of high-performance bullets and ammunition for both rifles and pistols. These bullets are used for precision target shooting, hunting and military and law enforcement 
purposes.

· Our Adventure segment, formerly known as our Rhino-Rack segment, which includes Rhino-Rack and MAXTRAX, is a manufacturer of highly-engineered 

automotive roof racks, trays, mounting systems, luggage boxes, carriers, recovery boards and accessories in Australia and New Zealand and a growing presence in the 
United States.

As noted above, the Company has a wide variety of technical outdoor equipment and lifestyle products focused on the climb, ski, mountain, precision sport and adventure 
product categories that are sold to a variety of customers in multiple end markets.  While there are multiple products sold, the terms and nature of revenue recognition policy 
is similar for all segments. The precision sport product category represents the Precision Sport segment revenue and the adventure product category represents the Adventure 
segment revenue.

72

 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

Financial information for our segments, as well as revenue by geography, which the Company believes provides a meaningful depiction how the nature, timing and 
uncertainty of revenue are affected by economic factors, is as follows:

2021

Year Ended December 31,
2020

2019

Sales to external customers:
Outdoor

Domestic sales
International sales
Total Outdoor

Precision Sport
Domestic sales
International sales

Total Precision Sport

Adventure

Domestic sales
International sales
Total Adventure

Total sales to external customers
Segment operating income:

Outdoor
Precision Sport
Adventure

Total segment operating income
Restructuring charge
Transaction costs
Contingent consideration benefit
Corporate and other expenses
Interest expense, net
Income before income tax

$

$

 112,775  
 108,057  
 220,832  

 101,059  
 8,764  
 109,823  

 12,044  
 33,095  
 45,139  
 375,794  

 16,171  
 34,224  
 (2,196)  
 48,199  
 -  
 (11,843)  
 1,605  
 (21,143)  
 (2,939)  
 13,879  

$

$

$

 86,717  
 84,514  
 171,231  

 45,509  
 7,267  
 52,776  

 -  
 -  
 -  
 224,007  

 5,933  
 12,924  
 -  
 18,857  
 -  
 (2,433)  
 -  
 (11,578)  
 (1,261)  
 3,585  

$

There were no intercompany sales between the Outdoor, Precision Sport, and Adventure segments for the periods presented.  

Total assets by segment, as of December 31, 2021 and 2020, were as follows:

Outdoor
Precision Sport
Adventure
Corporate

December 31,

2021

2020

 166,751  
 142,549  
 298,364  
 24,163  
 631,827  

$

$

$

$

73

 100,294
 99,652
 199,946

 21,457
 8,034
 29,491

 -
 -
 -
 229,437

 15,553
 4,008
 -
 19,561
 (13)
 (166)
 -
 (8,043)
 (1,358)
 9,981

 141,746
 113,430
 -
 25,515
 280,691

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

Capital expenditures, depreciation and amortization by segment is as follows.

Capital expenditures:

Outdoor
Precision Sport
Adventure

Total capital expenditures
Depreciation:

Outdoor
Precision Sport
Adventure

Total depreciation
Amortization:

Outdoor
Precision Sport
Adventure

Total amortization

NOTE 18.  LEASES

2021

Year Ended December 31,
2020

2019

$

$

$

$

$

$

 3,120  
 13,486  
 777  
 17,383  

 2,888  
 2,633  
 464  
 5,985  

 1,030  
 3,753  
 5,051  
 9,834  

$

$

$

$

$

$

 3,376  
 2,035  
 -  
 5,411  

 2,782  
 2,019  
 -  
 4,801  

 1,061  
 3,009  
 -  
 4,070  

$

$

$

$

$

$

 2,636
 1,480
 -
 4,116

 2,645
 1,905
 -
 4,550

 1,111
 2,441
 -
 3,552

The Company has entered into leases for certain facilities, vehicles and other equipment. Our leases have remaining contractual terms of up to nine years, some of which 
include options to extend the leases for up to five years. Our lease costs are primarily related to facility leases for inventory warehousing, administration offices and vehicles.  
The Company’s finance leases are immaterial.

Lease ROU assets and liabilities as of December 31, 2021 and 2020, were as follows:

Balance Sheet Classification

  December 31, 2021  

December 31, 2020

Assets

Lease ROU assets

Liabilities

Current lease liabilities
Noncurrent lease liabilities

Lease costs were as follows:

Lease costs
Variable lease costs
Short-term lease costs

Other long-term assets

Accrued liabilities
Other long-term liabilities

  $

  $
  $

Affected line item in the Consolidated
Statements of Comprehensive Income
Cost of goods sold, Selling, general and administrative
Cost of goods sold, Selling, general and administrative
Cost of goods sold, Selling, general and administrative

74

 5,334

 973
 4,414

 17,637   $

 2,824   $
 15,111   $

Year Ended

  December 31, 2020
 940
 194
 189
 1,323

 2,611   $
 642  
 183  
 3,436   $

  December 31, 2021

  $

  $

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED
 (in thousands, except per share amounts)

The maturity of lease liabilities as of December 31, 2021 are as follows:

Years Ending December 31,
2022
2023
2024
2025
2026
Thereafter
Total future lease payments
Less: amount representing interest
Present value of future lease payments
Less: current lease obligations
Long-term lease obligations

Lease Payments

 3,319
 3,103
 3,017
 3,091
 2,288
 5,078
 19,896
 (1,961)
 17,935
 (2,824)
 15,111

$

$

As of December 31, 2021, our leases have a weighted-average remaining lease term of 6.59 years and a weighted-average discount rate of 2.81%.  

NOTE 19.  RELATED PARTY TRANSACTIONS

As part of the Rhino-Rack Acquisition, on July 1, 2021, the Company paid a fee in the amount of $1,750 to Kanders & Company, Inc. (“Kanders & Company”) in 
consideration of the significant support received by the Company from Kanders & Company in sourcing, structuring, performing due diligence and negotiating the Rhino-
Rack Acquisition.  Mr. Warren B. Kanders, the Company’s Executive Chairman of the Board of Directors, is a member of the Board of Directors and sole stockholder of 
Kanders & Company.

Additionally, at closing of Amendment No. 3 on July 1, 2021, the Company paid a fee in the amount of $250 to Kanders & Company in consideration of the significant 
support received by the Company from Kanders & Company in sourcing, structuring, and negotiating Amendment No. 3.

On October 25, 2021, the Company paid a fee in the amount of $500 to Kanders & Company in consideration of the significant support received by the Company from 
Kanders & Company in sourcing, structuring, and negotiating the public offer and sale of the Company’s common stock.

On September 25, 2020, the Company paid a fee in the amount of $250 to Kanders & Company in consideration of the significant support received by the Company from 
Kanders & Company in sourcing, structuring, and negotiating the sale of the Company’s common stock in a registered direct offering. 

Upon the Company’s acquisition of Barnes, on October 2, 2020, the Company paid a fee in the amount of $500 to Kanders & Company, which is included in transaction 
costs, in consideration of the significant support received by the Company from Kanders & Company in sourcing, structuring, performing due diligence and negotiating the 
acquisition of Barnes.

NOTE 20.  SUBSEQUENT EVENT

On January 3, 2022, the Company entered into Amendment No. 4 to the Credit Agreement (“Amendment No. 4”).  Amendment No. 4, among other things, permits (i) the 
Company to borrow in Australian Dollars and New Zealand Dollars in order to support the operations of the Company in Australia and New Zealand and (ii) provides for 
addbacks to EBITDA, for debt covenant purposes, (as defined in the Credit Agreement) under the Credit Agreement for expenses relating to activities in respect of 
acquisitions, dispositions, investments and financings (whether or not these transactions are actually consummated).

75

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

CLARUS CORPORATION

None.

ITEM 9A. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

The Company’s management carried out an evaluation, under the supervision and with the participation of the Company’s Executive Chairman and Chief Financial Officer, 
its principal executive officer and principal financial officer, respectively, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures 
(as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of December 31, 2021, pursuant to Exchange Act Rule 13a-15. Such disclosure controls 
and procedures are designed to ensure that information required to be disclosed by the Company is accumulated and communicated to the appropriate management on a basis 
that permits timely decisions regarding disclosure. Based upon that evaluation, the Company’s Executive Chairman and Chief Financial Officer concluded that the Company’s 
disclosure controls and procedures as of December 31, 2021, were effective.

Management’s Report on Internal Control Over Financial Reporting

Management of the Company is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f) 
under the Exchange Act. The Company’s internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting 
and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). 
The Company’s internal control over financial reporting includes those policies and procedures that:

· pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the Company;
· provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with US GAAP, and that receipts 

and expenditures of the Company are being made only in accordance with authorizations of management and directors of the Company; and

· provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company’s assets that could have a 

material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to 
future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures 
may deteriorate.

As required by Section 404 of the Sarbanes-Oxley Act of 2002, management assessed the effectiveness of the Company’s internal control over financial reporting as of 
December 31, 2021. In making this assessment, management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission 
(“COSO”) in Internal Control-Integrated Framework (2013).

On July 1, 2021, the Company completed the acquisition of Australia-based Rhino-Rack Holdings Pty Ltd (“Rhino-Rack”). On December 1, 2021, the Company completed 
the acquisition of Australia-based MaxTrax Australia Pty Ltd (“MAXTRAX”).  Management excluded Rhino-Rack and MAXTRAX from its assessment of the effectiveness 
of the Company’s internal control over financial reporting as of December 31, 2021.  Rhino-Rack’s and MAXTRAX’s combined financial statements constitute 11% of total 
assets (excluding goodwill and intangible assets, which are included within the assessment) and 12% of total sales of the consolidated financial statement amounts as of and 
for the year ended December 31, 2021.

Based on our assessment and those criteria, management concluded that the Company maintained effective internal control over financial reporting as of December 31, 2021. 
The Company’s independent registered public accounting firm, Deloitte & Touche LLP, has issued an audit report on the Company’s internal control over financial reporting, 
which is included herein.

Changes in Internal Control Over Financial Reporting

The Company acquired MAXTRAX and Rhino-Rack on December 1, 2021 and July 1, 2021, respectively. The Company is currently in the process of integrating the internal 
controls over financial reporting at MAXTRAX and Rhino-Rack. Except for the inclusion of MAXTRAX and continued integration of Rhino-Rack, there has been no change 
in our internal control over financial reporting that occurred during the fourth quarter of 2021 that has materially affected, or is reasonably likely to materially affect, our 
internal control over financial reporting.

76

 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION

Report of Independent Registered Public Accounting Firm

To the stockholders and the Board of Directors of Clarus Corporation:

Opinion on Internal Control over Financial Reporting

We have audited the internal control over financial reporting of Clarus Corporation and subsidiaries (the “Company”) as of December 31, 2021, based on criteria established 
in Internal Control — Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, the 
Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2021, based on criteria established in Internal Control — 
Integrated Framework (2013) issued by COSO.

We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated financial statements 
as of and for the year ended December 31, 2021, of the Company and our report dated March 7, 2022, expressed an unqualified opinion on those financial statements.

As described in Management’s Report on Internal Control Over Financial Reporting, management excluded from its assessment the internal control over financial reporting at 
Rhino-Rack, which was acquired on July 1, 2021, and MAXTRAX, which was acquired on December 21, 2021, and whose combined financial statements constitute 11% of 
total assets (excluding goodwill and intangible assets, which are included within the assessment) and 12% of total sales of the consolidated financial statement amounts as of 
and for the year ended December 31, 2021. Accordingly, our audit did not include the internal control over financial reporting at Rhino-Rack and MAXTRAX.

Basis for Opinion

The Company’s management is responsible for maintaining effective internal control over financial reporting and for its assessment of the effectiveness of internal control 
over financial reporting, included in the accompanying Management’s Report on Internal Control Over Financial Reporting. Our responsibility is to express an opinion on the 
Company’s internal control over financial reporting based on our audit. We are a public accounting firm registered with the PCAOB and are required to be independent with 
respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the 
PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about 
whether effective internal control over financial reporting was maintained in all material respects. Our audit included obtaining an understanding of internal control over 
financial reporting, assessing the risk that a material weakness exists, testing and evaluating the design and operating effectiveness of internal control based on the assessed 
risk, and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.

Definition and Limitations of Internal Control over Financial Reporting

A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation 
of financial statements for external purposes in accordance with generally accepted accounting principles. A company’s internal control over financial reporting includes 
those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets 
of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally 
accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the 
company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could 
have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to 
future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures 
may deteriorate.

/s/ Deloitte & Touche LLP

Salt Lake City, Utah

March 7, 2022

77

 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION

ITEM 9B. OTHER INFORMATION

None.

ITEM 9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

Not applicable.

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

PART III

The Company has adopted a Code of Business Conduct and ethics that applies to its all of its directors and employees, including the chief executive officer, chief financial 
officers, and all senior financial officers of the Company and its subsidiaries, including the principal financial officer, principal accounting officer, controller and internal audit 
staff of the Company and its subsidiaries. In addition, such officers are also subject to the Code of Ethics for Senior Executive Officer and Senior Financial Officers. These 
documents may be accessed at www.cadre-holdings.com, our Internet website, at the tab “Governance” under the section called “Governance Documents.” The Company 
intends to disclose future amendments to, or waivers from, certain provisions of its codes of conduct, if any, on the above website within five business days following the date 
of such amendment or waiver.

Other information required by this Item 10 of Form 10-K will be included in our 2022 Proxy Statement to be filed with the Securities and Exchange Commission in 
connection with the solicitation of proxies for our 2022 Annual Meeting of Stockholders and is incorporated herein by reference. The 2022 Proxy Statement will be filed with 
the Securities and Exchange Commission within 120 days after the end of the fiscal year to which this report relates.

ITEM 11. EXECUTIVE COMPENSATION

The information required by this Item 11 of Form 10-K will be included in our 2022 Proxy Statement and is incorporated herein by reference.

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

The information required by this Item 12 of Form 10-K will be included in our 2022 Proxy Statement and is incorporated herein by reference.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

The information required by this Item 13 of Form 10-K will be included in our 2022 Proxy Statement and is incorporated herein by reference.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The information required by this Item 14 of Form 10-K will be included in our 2022 Proxy Statement and is incorporated herein by reference.

78

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION

PART IV

ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES 

Financial Statements, Financial Statement Schedules and Exhibits 

(a)(1) The Financial Statements.  The Financial Statements of the Company are included in Item 8 above.

(a)(2) Financial Statement Schedules.  No schedules are included because the required information is inapplicable, not required or are presented in the financial statements or 
the related notes thereto.  

(a)(3) The following Exhibits are hereby filed as part of this Annual Report on Form 10-K: 

79

 
 
 
 
 
 
 
 
 
CLARUS CORPORATION

Exhibit
Number Exhibit

1.1

2.1

2.2

2.3

2.4

2.5

3.1

3.2

3.3

3.4

3.5

3.6

3.7

3.8

3.9

3.10

3.11

4.1

4.2 

Underwriting Agreement dated as of October 26, 2021 by and among the Company, on the one hand, and BofA Securities, Inc., as representative of the several 
underwriters named therein, on the other hand (filed as Exhibit 1.1 to the Company’s Current Report on Form 8-K filed by the Company with the Securities and 
Exchange Commission on October 29, 2021, and incorporated herein by reference).
Purchase and Sale Agreement by and among Everest/Sapphire Acquisition, LLC Sierra Bullets L.L.C., BHH Management, Inc. and Lumber Management, Inc., 
dated as of August 21, 2017 (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on 
August 25, 2017 and incorporated herein by reference).
Stock Purchase Agreement dated March 10, 2020, by and among Everest/Sapphire Acquisition, LLC, the Company, S.K.B. Corporation, David Sanderson and 
Steven Kottman (filed as Exhibit 2.1 to the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on March 13, 2020 and 
incorporated herein by reference).
Letter Agreement dated April 30, 2020, by and among Everest/Sapphire Acquisition, LLC, the Company, S.K.B. Corporation, David Sanderson, Steven 
Kottman and Steven Kottman, as Sellers’ Representative (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed with the Securities and 
Exchange Commission on May 1, 2020 and incorporated herein by reference).
Asset Purchase Agreement dated September 30, 2020, by and among Sierra Bullets, L.L.C., as Buyer, and Remington Outdoor Company, Inc., certain of its 
subsidiaries, as Seller (filed as Exhibit 2.1 to the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on October 2, 
2020 and incorporated herein by reference).
Share Sale and Purchase Agreement dated as of May 30, 2021, by and among Oscar Aluminium Pty Ltd, Clarus Corporation, Cropley Nominees Pty Ltd, 
Richard Cropley, Hugh Cropley and Oliver Cropley (filed as Exhibit 2.1 to the Company’s Current Report on Form 8-K filed by the Company with the 
Securities and Exchange Commission on June 4, 2021, and is incorporated herein by reference)
Amended and Restated Certificate of Incorporation of the Company (filed as Appendix C to the Company’s Definitive Proxy Statement, filed with the Securities 
and Exchange Commission on November 6, 2002 and incorporated herein by reference).
Certificate of Amendment to Amended and Restated Certificate of Incorporation of the Company (filed as Exhibit 3.1 of the Company’s Current Report on 
Form 8-K, filed with the Securities and Exchange Commission on July 31, 2003 and incorporated herein by reference).
Certificate of Amendment of the Amended and Restated Certificate of Incorporation of the Company (filed as Exhibit 3.1 to the Company’s Current Report on 
Form 8-K, filed with the Securities and Exchange Commission on January 24, 2011 and incorporated herein by reference).
Certificate of Amendment of the Amended and Restated Certificate of Incorporation of the Company (filed as Exhibit 3.1 to the Company’s Current Report on 
Form 8-K, filed with the Securities and Exchange Commission on August 14, 2017 and incorporated herein by reference).
Amended and Restated Bylaws of the Company (filed as Appendix D to the Company’s Definitive Proxy Statement, filed with the Securities and Exchange 
Commission on November 6, 2002 and incorporated herein by reference).
Amendment No. 1 to the Amended and Restated Bylaws of the Company (incorporated herein by reference to Exhibit 3.4 of the Company’s Annual Report on 
Form 10-K, filed with the Securities and Exchange Commission on March 31, 2003).
Amendment No. 2 to the Amended and Restated By-Laws of the Company (filed as Exhibit 3.1 to the Company’s Current Report on Form 8-K, filed with the 
Securities and Exchange Commission on June 4, 2010 and incorporated herein by reference).
Amendment No. 3 to the Amended and Restated By-Laws of the Company (filed as Exhibit 3.2 to the Company’s Quarterly Report on Form 10-Q, filed with 
the Securities and Exchange Commission on August 9, 2010 and incorporated herein by reference).
Amendment No. 4 to the Amended and Restated By-Laws of the Company (filed as Exhibit 3.1 to the Company’s Current Report on Form 8-K, filed with the 
Securities and Exchange Commission on June 9, 2016 and incorporated herein by reference).
Amendment No. 5 to the Amended and Restated By-Laws of the Company (filed as Exhibit 3.1 to the Company’s Quarterly Report on Form 10-Q, filed with 
the Securities and Exchange Commission on August 7, 2017 and incorporated herein by reference).
Form of Certificate of Designation of Series A Junior Participating Preferred Stock (filed as Exhibit 3.1 to the Company’s Current Report on Form 8-K, filed 
with the Securities and Exchange Commission on February 13, 2008 and incorporated herein by reference).
See Exhibits 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.7, 3.8, 3.9, 3.10 and 3.11 for provisions of the Amended and Restated Certificate of Incorporation and Amended and 
Restated Bylaws of the Company defining rights of the holders of Common Stock of the Company.
Company’s Specimen Common Stock Certificate. 

80

 
 
 
 
CLARUS CORPORATION

4.3
4.4

10.1

10.2

10.3

10.4

10.5

10.6

10.7

10.8

10.9

10.10

10.11

10.12

Rights Agreement, dated as of February 12, 2008, by and between the Company and American Stock Transfer & Trust Company (filed as Exhibit 4.2 to the 
Company’s Current Report on Form 8-K, filed with the Securities and Exchange Commission on February 13, 2008 and incorporated herein by reference).

Form of Rights Certificate (filed as Exhibit 4.1 to the Company’s Current Report on Form 8-K, filed with the Securities and Exchange Commission on 
February 13, 2008 and incorporated herein by reference).
Form of Indemnification Agreement for Directors and Executive Officers of the Company (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K, 
filed with the Securities and Exchange Commission on December 23, 2002 and incorporated herein by reference).
Employment Agreement between the Company and Warren B. Kanders, dated as of June 1, 2017 (filed as Exhibit 10.1 to the Company’s Current Report on 
Form 8-K, filed with the Securities and Exchange Commission on June 6, 2017 and incorporated herein by reference). +
Employment Agreement, dated as of August 27, 2020, between the Company and Aaron Kuehne (filed as Exhibit 10.1 to the Company’s Current Report on 
Form 8-K filed with the Securities and Exchange Commission on September 1, 2020 and incorporated herein by reference).+
Employment Agreement between the Company and John Walbrecht, dated as of January 1, 2021 (filed as Exhibit 10.1 to the Company’s Current Report on 
Form 8-K, filed with the Securities and Exchange Commission on January 6, 2021 and incorporated herein by reference). +
Company’s 2005 Stock Incentive Plan (filed as Appendix A of the Company’s Definitive Proxy Statement, filed with the Securities and Exchange Commission 
on May 2, 2005 and incorporated herein by reference). +
Amendment No. 1 to the Company’s 2005 Stock Incentive Plan (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K, filed with the Securities 
and Exchange Commission on September 7, 2010 and incorporated herein by reference). +
Company’s 2015 Stock Incentive Plan (filed as Appendix A to the Company’s Proxy Statement, filed with the Securities and Exchange Commission on 
November 9, 2015 and incorporated herein by reference). +
Form of Stock Option Agreement for the Company’s 2015 Stock Incentive Plan (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K filed with 
the Securities and Exchange Commission on December 17, 2015 and incorporated herein by reference). +
Form of Stock Award Agreement for the Company’s 2015 Stock Incentive Plan (filed as Exhibit 10.3 to the Company’s Current Report on Form 8-K filed with 
the Securities and Exchange Commission on December 17, 2015 and incorporated herein by reference). +
Form of 5% Unsecured Subordinated Note due May 28, 2017 (filed as Exhibit 10.9 to the Company’s Current Report on Form 8-K, filed with the Securities and 
Exchange Commission on June 4, 2010 and incorporated herein by reference).
Credit Agreement, effective as of May 3, 2019, by and among the Company, Black Diamond Retail, Inc., Black Diamond Retail – Alaska, LLC, Sierra Bullets, 
L.L.C., SKINourishment, LLC, the other loan parties party thereto, JPMorgan Chase Bank, N.A., as administrative agent, and the other lenders from time to 
time party thereto (filed as Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q, filed with the Securities and Exchange Commission on May 6, 2019 
and incorporated herein by reference).
Pledge and Security Agreement, effective as of May 3, 2019, by and among the Company, Black Diamond Equipment, Ltd., Black Diamond Retail, Inc., Sierra 
Bullets, L.L.C., Everest/Sapphire Acquisition, LLC, BD European Holdings, LLC, SKINourishment, LLC, Black Diamond Retail – Alaska, LLC, the other 
grantors party thereto, and JPMorgan Chase Bank, N.A. (filed as Exhibit 10.3 to the Company’s Quarterly Report on Form 10-Q, filed with the Securities and 
Exchange Commission on May 6, 2019 and incorporated herein by reference).

10.13 Amendment No. 2 to Credit Agreement dated as of November 12, 2020, by and among the Company, Black Diamond Retail, Inc., Black Diamond Retail – 

Alaska, LLC, Sierra Bullets, L.L.C., SKINourishment, LLC, Black Diamond Retail – Colorado, LLC, Black Diamond Retail – Montana, LLC, Barnes Bullets – 
Mona, LLC, the other loan parties party thereto, JPMorgan Chase Bank, N.A., as administrative agent, and the other lenders from time to time party thereto 
(filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on November 17, 2020 and 
incorporated herein by reference)..

81

 
 
 
CLARUS CORPORATION

10.14

Amendment No. 3 dated as of July 1, 2021, to that certain Credit Agreement, dated May 3, 2019, as amended by Amendment No. 1 dated May 28, 2019, and 
Amendment No. 2 dated November 12, 2020, by and among Clarus Corporation, Black Diamond Retail, Inc., Black Diamond Retail – Alaska, LLC, Sierra 
Bullets, L.L.C., SKINourishment, LLC, Black Diamond Retail – Colorado, LLC, Black Diamond Retail – Montana, LLC, Barnes Bullets – Mona, LLC, and 
Black Diamond Retail – Wyoming, LLC, as borrowers, the other loan parties party thereto, JPMorgan Chase Bank, N.A., as administrative agent,  U.S. Bank 
National Association, as syndication agent, Regions Bank and Bank of America, N.A., as co-documentation agents, JPMorgan Chase Bank, N.A., as sole 
bookrunner and sole lead arranger, and the other lenders from time to time party thereto (filed as Exhibit 10.1 to the Company’s  Current Report on Form 8-K 
filed by the Company with the Securities and Exchange Commission on July 8, 2021, and incorporated herein by reference).

10.15 Amendment No. 4 dated as of January 3, 2022, to that certain Credit Agreement, dated May 3, 2019, as amended by Amendment No. 1 dated May 28, 2019, 
and Amendment No. 2 dated November 12, 2020, and Amendment No. 3 dated July 1, 2021, by and among Clarus Corporation, Black Diamond Retail, Inc., 
Black Diamond Retail – Alaska, LLC, Sierra Bullets, L.L.C., SKINourishment, LLC, Black Diamond Retail – Colorado, LLC, Black Diamond Retail – 
Montana, LLC, Barnes Bullets – Mona, LLC, and Black Diamond Retail – Wyoming, LLC, as borrowers, the other loan parties party thereto, JPMorgan Chase 
Bank, N.A., as administrative agent,  U.S. Bank National Association, as syndication agent, Regions Bank and Bank of America, N.A., as co-documentation 
agents, JPMorgan Chase Bank, N.A., as sole bookrunner and sole lead arranger, and the other lenders from time to time party thereto . **
Letter to Greenhouse Funds LLLP dated November 7, 2017 (filed as Exhibit 99.1 to the Company’s Quarterly Report on Form 10-Q filed with the Securities and 
Exchange Commission on November 7, 2017 and incorporated herein by reference).
Letter to Brown Advisory Incorporated dated September 25, 2020 (filed as Exhibit 99.2 to the Company’s Current Report on Form 8-K filed with the Securities 
and Exchange Commission on September 29, 2020 and incorporated herein by reference).

10.16

10.17

10.18

10.19

10.20

10.21

10.22

Letter to ArrowMark Colorado Holdings, LLC dated January 25, 2019 (filed as Exhibit 99.1 to the Company’s Current Report on Form 8-K filed with the 
Securities and Exchange Commission on January 31, 2019 and incorporated herein by reference).
Letter to TT Investimentos Ltda. dated March 23, 2020 (filed as Exhibit 99.1 to the Company’s Current Report on Form 8-K filed with the Securities and 
Exchange Commission on March 24, 2020 and incorporated herein by reference).
Letter to TT Investimentos Ltda. dated April 5, 2021 (filed as Exhibit 99.1 to the Company’s Current Report on Form 8-K filed with the Securities and Exchange 
Commission on April 6, 2021 and incorporated herein by reference)
Letter to TT Investimentos Ltda. dated October 6, 2021 (filed as Exhibit 99.1 to the Company’s Current Report on Form 8-K filed with the Securities and 
Exchange Commission on October 8, 2021 and incorporated herein by reference)
Securities Purchase Agreement, September 25, 2020, by and between the Company and the Purchasers thereto (filed as Exhibit 10.1 to the Company’s Current 
Report on Form 8-K filed with the Securities and Exchange Commission on September 29, 2020 and incorporated herein by reference).

​ 

82

 
 
 
 
 
 
CLARUS CORPORATION

21.1
23.1
31.1

31.2

32.1
32.2

Subsidiaries of the Company. ** 
Consent of Independent Registered Public Accounting Firm. ** 
Certification of Principal Executive Officer, as required by Rule 13a-14(a) of the Securities Exchange Act of 1934 as adopted pursuant to Section 302 of the 
Sarbanes-Oxley Act of 2002. **
Certification of Principal Financial Officer, as required by Rule 13a-14(a) of the Securities Exchange Act of 1934 as adopted pursuant to Section 302 of the 
Sarbanes-Oxley Act of 2002. **
Certification of Principal Executive Officer, pursuant to 18. U.S.C. Section 1350 as adopted pursuant to Section 302 of the Sarbanes-Oxley of 2002. ***
Certification of Principal Financial Officer, pursuant to 18. U.S.C. Section 1350 as adopted pursuant to Section 302 of the Sarbanes-Oxley of 2002. ***

101.INS XBRL Instance Document. ** 
101.SCH XBRL Taxonomy Extension Schema Document. ** 
101.CAL XBRL Taxonomy Extension Calculation Linkbase Document. ** 
101.LAB XBRL Taxonomy Extension Label Linkbase Document. ** 
101.PRE XBRL Taxonomy Extension Presentation Linkbase Document. ** 

+
**
***

Management contract or compensatory plan or arrangement.
Filed herewith
Furnished herewith

ITEM 16. SUMMARY

None.

83

 
 
 
 
 
 
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the 
undersigned, thereunto duly authorized.

CLARUS CORPORATION

SIGNATURES

Name

Date:  March 7, 2022

/s/ Warren B. Kanders

Warren B. Kanders

/s/ Michael J. Yates 

Michael J. Yates

/s/ Donald L. House 
Donald L. House

/s/ Nicholas Sokolow 
Nicholas Sokolow

/s/ Michael A. Henning 
Michael A. Henning

/s/ Susan Ottmann 
Susan Ottmann

/s/ c James E. Walker III
James E. Walker III

CLARUS CORPORATION

By: /s/  Michael J. Yates
Michael J. Yates
Chief Financial Officer
(Principal Financial Officer and 
Principal Accounting Officer)

Title

Executive Chairman and Director
(Principal Executive Officer)

Chief Financial Officer
(Principal Financial Officer and Principal Accounting Officer)

Director

Director

Director

Director

Director

84

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 10.15

EXECUTION VERSION

FOURTH AMENDMENT TO CREDIT AGREEMENT

THIS  FOURTH  AMENDMENT  TO  CREDIT  AGREEMENT (this  “Amendment”),  dated  as  of  January  3,  2022,  is  entered  into  by  and  among  CLARUS
CORPORATION,  a  Delaware  corporation  (the  “Company”),  BLACK  DIAMOND  RETAIL,  INC.,  a  Delaware  corporation  (“BDR”),  BLACK  DIAMOND  RETAIL  –
ALASKA,  LLC,  a  Delaware  limited  liability  company  (“BDR-AK”),  SIERRA  BULLETS,  L.L.C.,  a  Delaware  limited  liability  company  (“Sierra”),  SKINOURISHMENT,
LLC,  a  Delaware  limited  liability  company  (“Skin”),  BLACK  DIAMOND  RETAIL  –  COLORADO,  LLC,  a  Delaware  limited  liability  company  (“BDR-CO”),  BLACK
DIAMOND  RETAIL  –  MONTANA,  LLC,  a  Delaware  limited  liability  company  (“ BDR-MO”),  BLACK  DIAMOND  RETAIL  –  WYOMING,  LLC,  a  Delaware  limited
liability company (“BDR-WY”) and BARNES BULLETS – MONA, LLC, a Delaware limited liability company (“Barnes” and, together with the Company, BDR, BDR-AK,
Sierra, Skin, BDR-CO, BDR-MO and BDR-WY, each individually a “ Borrower”, and individually and collectively, jointly and severally, as the “Borrowers”), the Lenders (as
defined below) party hereto, and JPMORGAN CHASE BANK, N.A., as administrative agent for the Lenders (in such capacity, “Administrative Agent”).

RECITALS

A.

B.

C.

The Borrowers, the other parties signatory thereto as “Loan Parties”, the Administrative Agent, and the financial institutions party thereto as lenders (each individually, a
“Lender”  and  collectively,  the  “Lenders”)  have  previously  entered  into  that  certain  Credit  Agreement,  dated  as  of  May  3,  2019  (as  amended  by  a  certain  First
Amendment to Credit Agreement, dated May 28, 2019, as amended by a certain Second Amendment to Credit Agreement, dated November 12, 2020, as amended by a
certain Third Amendment to Credit Agreement, dated July 1, 2021, and as further amended, restated, supplemented or otherwise modified from time to time, the “ Credit
Agreement”), pursuant to which the Lenders have made certain loans and financial accommodations available to Borrowers. Terms used herein without definition shall
have the meanings ascribed to them in the Amended Credit Agreement (as defined below).

The Borrowers have requested that Administrative Agent and the Lenders amend the Credit Agreement, and Administrative Agent and the Lenders are willing to amend
the Credit Agreement pursuant to the terms and conditions set forth herein.

Each Borrower is entering into this Amendment with the understanding and agreement that, except as specifically provided herein, none of Administrative Agent’s or
any Lender’s rights or remedies as set forth in the Credit Agreement and the other Loan Documents are being waived or modified by the terms of this Amendment.

NOW, THEREFORE, in consideration of the foregoing and the mutual covenants herein contained,  and  for  other  good  and  valuable  consideration,  the  receipt  and

sufficiency of which are hereby acknowledged, the parties hereby agree as follows:

1 .     Amendments to Credit Agreement. The Credit Agreement shall be amended to delete the stricken text (indicated textually in the same manner as the following
example: stricken text) and to add the double-underlined text (indicated textually in the same manner as the following example: double-underlined text) set forth in the pages of
the amended Credit Agreement attached to this Amendment as Exhibit A to this Amendment (the “Amended Credit Agreement”).

AGREEMENT

2.     Conditions Precedent to Effectiveness of this Amendment. The following shall have occurred (or been waived) before this Amendment is effective (the date of the

satisfaction of such conditions being the “Amendment No. 4 Effective Date”):

a. Amendment. Administrative Agent shall have received this Amendment fully executed by the Borrowers, the Lenders, the Administrative Agent and the Issuing

Bank.

b. Fees and Interest. The Lenders and the Administrative Agent shall have received all expenses for which invoices have been presented (including the reasonable

fees and expenses of legal counsel) on or before the Amendment No. 4 Effective Date.

3.     Representations and Warranties. Each Borrower represents and warrants as follows:

a. Authority. Each Borrower has the requisite organizational power and authority to execute and deliver this Amendment, and to perform its obligations hereunder
and under the Loan Documents (as amended or modified hereby) to which it is a party. The execution, delivery, and performance by each Borrower of this
Amendment  have  been  duly  approved  by  all  necessary  organizational  actions  and  do  not  contravene  any  law  or  any  contractual  restriction  binding  on  such
Borrower.

b. Enforceability. This Amendment has been duly executed and delivered by each Borrower. This Amendment and each Loan Document (as amended or modified
hereby) is the legal, valid, and binding obligation of each Borrower, enforceable against each Borrower in accordance with its terms, and is in full force and
effect.

c. Representations and Warranties.  The  representations  and  warranties  of  the  Borrowers  in  the Amended  Credit Agreement  are  true  and  correct  in  all  material
respects with the same effect as though made on the date hereof (it being understood and agreed that any representation or warranty which by its terms is made
as of a specified date is true and correct in all material respects only as of such specified date, and that any representation or warranty which is subject to any
materiality qualifier shall be required to be true and correct in all respects).

d. No Default. No event has occurred and is continuing that constitutes a Default or Event of Default.

4 .     Choice of Law. This Amendment shall be governed by and construed in accordance with the internal laws (and not the laws of conflicts) of the State of New

York, but giving effect to federal laws applicable to national banks.

5 .     Counterparts.  This Amendment  may  be  executed  in  counterparts  (and  by  different  parties  hereto  on  different  counterparts),  each  of  which  shall  constitute  an
original,  but  all  of  which  when  taken  together  shall  constitute  a  single  contract.  Delivery  of  an  executed  counterpart  of  a  signature  page  of  this Amendment  by,  subject  to
Section 9.06(b) of the Amended Credit Agreement, that is an Electronic Signature transmitted by telecopy, emailed pdf. or any other electronic means that reproduces an image
of an actual executed signature page shall be effective as delivery of a manually executed counterpart of this Amendment.

2 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
6.     Reference to and Effect on the Loan Documents.

a. Upon  and  after  the  effectiveness  of  this Amendment,  each  reference  in  the  Credit Agreement  to  “this Agreement”,  “hereunder”,  “hereof”  or  words  of  like
import  referring  to  the  Credit Agreement,  and  each  reference  in  the  other  Loan  Documents  to  “the  Credit Agreement”,  “thereof”  or  words  of  like  import
referring to the Credit Agreement, shall mean and be a reference to the Amended Credit Agreement.

b. Except as specifically set forth in this Amendment, the Amended Credit Agreement and all other Loan Documents, including the Liens granted therein, are and
shall continue to be in full force and effect and are hereby in all respects ratified, and confirmed and shall constitute the legal, valid, binding, and enforceable
obligations of Borrowers and the other Loan Parties to Administrative Agent and the Lenders without defense, offset, claim, or contribution.

c. The execution, delivery and effectiveness of this Amendment shall not, except as expressly provided herein, operate as a waiver of any right, power, or remedy

of Administrative Agent or any Lender under any of the Loan Documents, nor constitute a waiver of any provision of any of the Loan Documents.

d. This Amendment is a Loan Document.

7 .     Ratification. Each Borrower hereby restates, ratifies and reaffirms each and every term and condition set forth in the Amended Credit Agreement and the Loan
Documents,  including  the  Liens  granted  therein,  effective  as  of  the  date  hereof.  Without  limiting  the  foregoing,  each  Borrower  party  hereto,  as  debtor,  grantor,  pledgor,
guarantor, or another similar capacity in which such Borrower grants liens or security interests in its properties or otherwise acts as a guarantor, joint or several obligor or other
accommodation  party,  as  the  case  may  be,  in  each  case  under  the  Loan  Documents,  hereby  each  (a)  ratifies  and  reaffirms  all  of  its  payment  and  performance  obligations,
contingent or otherwise, under each of the Loan Documents to which it is a party and (b) to the extent such Borrower granted liens on or security interests in any of its properties
pursuant to any of the Loan Documents, hereby ratifies and reaffirms such grant of security (and any filings with Governmental Authorities made in connection therewith) and
confirms that such liens and security interests continue to secure the Secured Obligations, including, without limitation, all additional Obligations resulting from or incurred
pursuant to the Amended Credit Agreement.

8 .     Estoppel. To induce Administrative Agent and Lenders to enter into this Amendment and to induce Administrative Agent and the Lenders to continue to make
advances to Borrowers under the Amended Credit Agreement, each Borrower hereby acknowledges and agrees that, after giving effect to this Amendment, as of the date hereof,
there exists no Default or Event of Default and no right of offset, defense, counterclaim, or objection in favor of any Borrower as against Administrative Agent or any Lender
with respect to the Obligations.

9.     Integration. This Amendment, together with the other Loan Documents, incorporates all negotiations of the parties hereto with respect to the subject matter hereof

and is the final expression and agreement of the parties hereto with respect to the subject matter hereof.

1 0 .   Severability. In case any provision in this Amendment shall be invalid, illegal, or unenforceable, such provision shall be severable from the remainder of this

Amendment and the validity, legality, and enforceability of the remaining provisions shall not in any way be affected or impaired thereby.

3 

1 1 .   Submission  of  Amendment.  The  submission  of  this  Amendment  to  the  parties  or  their  agents  or  attorneys  for  review  or  signature  does  not  constitute  a
commitment by Administrative Agent or any Lender to waive any of their respective rights and remedies under the Loan Documents, and this Amendment shall have no binding
force or effect until all of the conditions to the effectiveness of this Amendment have been satisfied as set forth herein.

12.   No Novation. Neither the execution, delivery and acceptance of this Amendment nor any of the terms, covenants, conditions or other provisions set forth herein
are intended, nor shall they be deemed or construed, to effect a novation of any liens or Secured Obligations under the Credit Agreement or to pay, extinguish, release, satisfy
or discharge (a) the Secured Obligations under the Credit Agreement, (b) the liability of any Loan Party under the Credit Agreement or the other Loan Documents executed and
delivered in connection therewith or any Secured Obligations or other obligations evidenced thereby, or (c) any mortgages, deeds of trust, liens, security interests or contractual
or legal rights securing all or any part of such Secured Obligations.

[REMAINDER OF PAGE LEFT INTENTIONALLY BLANK]

4 

IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be duly executed and delivered by their duly authorized officers as of the day and year

first above written.

BORROWERS: 

CLARUS CORPORATION,
a Delaware corporation

By  

/s/ Aaron J. Kuehne             

Name: Aaron J. Kuehne
Title:

Chief Financial Officer,
Chief Administrative Officer, 
Treasurer and Secretary

BLACK DIAMOND RETAIL, INC.,
a Delaware corporation

By  

/s/ Aaron J. Kuehne

Name: Aaron J. Kuehne
Title:

Chief Financial Officer and Secretary

BLACK DIAMOND RETAIL – ALASKA, LLC,
a Delaware limited liability company

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
By  

/s/ Aaron J. Kuehne

Name: Aaron J. Kuehne
Title:

Chief Financial Officer and Secretary

SIERRA BULLETS, L.L.C.,
a Delaware limited liability company

By  

/s/ Aaron J. Kuehne

Name: Aaron J. Kuehne
Secretary
Title:

SKINOURISHMENT, LLC,
a Delaware limited liability company

By  

/s/ Aaron J. Kuehne

Name: Aaron J. Kuehne
Title:

Treasurer and Secretary

[Signature Page to Fourth Amendment to Credit Agreement]

BLACK DIAMOND RETAIL – COLORADO, LLC,
a Delaware limited liability company

By  

/s/ Aaron J. Kuehne

Name: Aaron J. Kuehne
Title:

Chief Financial Officer and Secretary

BLACK DIAMOND RETAIL – MONTANA, LLC,
a Delaware limited liability company

By  

/s/ Aaron J. Kuehne

Name: Aaron J. Kuehne
Title:

Chief Financial Officer and Secretary

BARNES BULLETS – MONA, LLC,
a Delaware limited liability company

By  

/s/ Aaron J. Kuehne

Name: Aaron J. Kuehne
Secretary
Title:

BLACK DIAMOND RETAIL – WYOMING, LLC,
a Delaware limited liability company

By  

/s/ Aaron J. Kuehne

Name: Aaron J. Kuehne
Title:

Chief Financial Officer and Secretary

[Signature Page to Fourth Amendment to Credit Agreement]

LENDERS: JPMORGAN CHASE BANK, N.A., 
as Administrative Agent, Issuing Bank and individually as a Lender

By  

/s/ Kristin L. Gubler

Name: Kristin L. Gubler
Title: Authorized Signer

[Signature Page to Fourth Amendment to Credit Agreement]

U.S. BANK NATIONAL ASSOCIATION,
as Syndication Agent and individually as a Lender

By:

/s/ Nate Quist

Name: Nate Quist
Title: VP

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[Signature Page to Fourth Amendment to Credit Agreement]

REGIONS BANK,
as Co-Documentation Agent and individually as a Lender

By:

/s/ Kyle Hene

Name: Kyle Hene
Title: Vice President

[Signature Page to Fourth Amendment to Credit Agreement]

BANK OF AMERICA, N.A., 
as Co-Documentatjion Agent and individually as a Lender

By:

/s/ Reese Morikubo

Name: Reese Morikubo
Title: Vice President

[Signature Page to Fourth Amendment to Credit Agreement]

ZIONS BANCORPORATION, N.A., DBA ZIONS BANK, 
as a Lender

By:

Raymond E. Sweger
Name: Raymond E. Sweger
Senior Vice President
Title:

[Signature Page to Fourth Amendment to Credit Agreement]

EXHIBIT A

Amended Credit Agreement

[Attached]

CREDIT AGREEMENT

dated as of

May 3, 2019,
as amended on May 28, 2019,
as further amended on November 12, 2020, and
as further amended July 1, 2021

among

EXHIBIT A 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CLARUS CORPORATION,
BLACK DIAMOND RETAIL, INC., BLACK DIAMOND RETAIL - ALASKA, LLC,
SIERRA BULLETS, L.L.C., SKINOURISHMENT, LLC,
BLACK DIAMOND RETAIL – COLORADO, LLC,
BLACK DIAMOND RETAIL – MONTANA, LLC,
BLACK DIAMOND RETAIL – WYOMING, LLC, and BARNES BULLETS – MONA, LLC,
as Borrowers,

The other Loan Parties Party Hereto,

The Lenders Party Hereto,

JPMORGAN CHASE BANK, N.A.,
as Administrative Agent,

U.S. BANK NATIONAL ASSOCIATION,
as Syndication Agent,

and

REGIONS BANK and BANK OF AMERICA, N.A.,
as Co-Documentation Agents

JPMORGAN CHASE BANK, N.A.,
as Sole Bookrunner and Sole Lead Arranger

TABLE OF CONTENTS

ARTICLE I DEFINITIONS

SECTION 1.01. Defined Terms

SECTION 1.02. Classification of Loans and Borrowings

SECTION 1.03.

Terms Generally

SECTION 1.04. Accounting Terms; GAAP

SECTION 1.05. Currency Translations; Currency Matters

SECTION 1.06.

Status of Obligations

SECTION 1.07.

Interest Rates; LIBOR Notification

SECTION 1.08.

Letters of Credit

SECTION 1.09. Divisions

ARTICLE II THE CREDITS

SECTION 2.01. Commitments

SECTION 2.02.

Loans and Borrowings

SECTION 2.03. Requests for Borrowings

SECTION 2.04.

[Intentionally Omitted]Determination of Dollar Amounts

SECTION 2.05.

Swingline Loans

SECTION 2.06.

Letters of Credit

SECTION 2.07.

Funding of Borrowings

SECTION 2.08.

Interest Elections

SECTION 2.09.

Termination of Commitments; Increase in Commitments

SECTION 2.10. Repayment and Amortization of Loans; Evidence of Debt

SECTION 2.11.

Prepayment of Loans

Page

1

1

3542

3542

3542

3643

3644

3744

3745

3845

3845

3845

3846

3947

3947

4047

4048

4453

4553

4655

4857

4958

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SECTION 2.12.

Fees

SECTION 2.13.

Interest

SECTION 2.14. Alternate Rate of Interest; Illegality

SECTION 2.15.

Increased Costs

SECTION 2.16. Break Funding Payments

SECTION 2.17. Withholding of Taxes; Gross-Up

 i

SECTION 2.18.

Payments Generally; Allocation of Proceeds; Sharing of Set-offs

SECTION 2.19. Mitigation Obligations; Replacement of Lenders

SECTION 2.20. Defaulting Lenders

SECTION 2.21. Returned Payments

SECTION 2.22. Banking Services and Swap Agreements

ARTICLE III REPRESENTATIONS AND WARRANTIES

SECTION 3.01. Organization; Powers

SECTION 3.02. Authorization; Enforceability

SECTION 3.03. Governmental Approvals; No Conflicts

SECTION 3.04.

Financial Condition; No Material Adverse Change

SECTION 3.05.

Properties

SECTION 3.06.

Litigation and Environmental Matters

SECTION 3.07. Compliance with Laws and Agreements; No Default

SECTION 3.08.

Investment Company Status

SECTION 3.09.

Taxes

SECTION 3.10.

ERISA

SECTION 3.11. Disclosure

SECTION 3.12. Material Agreements

SECTION 3.13.

Solvency

SECTION 3.14.

Insurance

SECTION 3.15. Capitalization and Subsidiaries

SECTION 3.16.

Security Interest in Collateral

SECTION 3.17.

Employment Matters

SECTION 3.18.

Federal Reserve Regulations

SECTION 3.19. Use of Proceeds

SECTION 3.20. No Burdensome Restrictions

SECTION 3.21. Anti-Corruption Laws and Sanctions

SECTION 3.22. Common Enterprise

SECTION 3.23.

EEAAffected Financial Institutions

SECTION 3.24. Carrying on Business; Assets

 ii

5060

5060

5161

5365

5566

5567

5870

6173

6174

6375

6375

6376

6376

6376

6476

6476

6476

6477

6577

6577

6577

6577

6578

6678

6678

6679

6779

6779

6779

6780

6780

6780

6880

6880

6880

6881

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
ARTICLE IV CONDITIONS

SECTION 4.01.

Effective Date

SECTION 4.02.

Each Credit Event

ARTICLE V AFFIRMATIVE COVENANTS

SECTION 5.01.

Financial Statements; Other Information

SECTION 5.02. Notices of Material Events

SECTION 5.03.

Existence; Conduct of Business

SECTION 5.04.

Payment of Obligations

SECTION 5.05. Maintenance of Properties

SECTION 5.06. Books and Records; Inspection Rights

SECTION 5.07. Compliance with Laws and Material Contractual Obligations

SECTION 5.08. Use of Proceeds

SECTION 5.09. Accuracy of Information

SECTION 5.10.

Insurance

SECTION 5.11. Casualty and Condemnation

SECTION 5.12. Depository Banks

SECTION 5.13. Additional Collateral; Further Assurances

SECTION 5.14. Other Debt

SECTION 5.15. Real Estate Requirements

ARTICLE VI NEGATIVE COVENANTS

SECTION 6.01.

Indebtedness

SECTION 6.02.

Liens

SECTION 6.03.

Fundamental Changes

SECTION 6.04.

Investments, Loans, Advances, Guarantees and Acquisitions

SECTION 6.05. Asset Sales

SECTION 6.06.

Sale and Leaseback Transactions

SECTION 6.07.

Swap Agreements

SECTION 6.08. Restricted Payments; Certain Payments of Indebtedness

SECTION 6.09.

Transactions with Affiliates

SECTION 6.10. Restrictive Agreements

SECTION 6.11. Amendment of Material Documents

SECTION 6.12. Consolidated Total Leverage Ratio

SECTION 6.13. Consolidated Fixed Charge Coverage Ratio

 iii

ARTICLE VII EVENTS OF DEFAULT

ARTICLE VIII THE ADMINISTRATIVE AGENT

SECTION 8.01. Appointment

SECTION 8.02. Rights as a Lender

SECTION 8.03. Duties and Obligations

SECTION 8.04. Reliance

6881

6881

7183

7184

7184

7486

7587

7588

7588

7588

7688

7688

7689

7789

7790

7790

7790

7892

92

7994

7994

8196

8398

8498

86101

87102

87102

87102

88103

89103

89104

89104

89104

89104

92107

92107

92108

92108

93109

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SECTION 8.05. Actions through Sub-Agents

SECTION 8.06. Resignation

SECTION 8.07. Non-Reliance

SECTION 8.08. Certain ERISA Matters

SECTION 8.09. Not Partners or Co-Venturers; Administrative Agent as Representative of the Secured Parties

SECTION 8.10.

Flood Laws

SECTION 8.11.

Payments.

ARTICLE IX MISCELLANEOUS

SECTION 9.01. Notices

SECTION 9.02. Waivers; Amendments

SECTION 9.03.

Expenses; Indemnity; Damage Waiver

SECTION 9.04.

Successors and Assigns

SECTION 9.05.

Survival

SECTION 9.06. Counterparts; Integration; Effectiveness; Electronic Execution

 SECTION 9.07.

Severability

SECTION 9.08. Right of Setoff

SECTION 9.09. Governing Law; Jurisdiction; Consent to Service of Process

SECTION 9.10. WAIVER OF JURY TRIAL

SECTION 9.11. Headings

SECTION 9.12. Confidentiality

SECTION 9.13.

Several Obligations; Nonreliance; Violation of Law

 iv

SECTION 9.14. USA PATRIOT Act

SECTION 9.15. Disclosure

SECTION 9.16. Appointment for Perfection

SECTION 9.17.

Interest Rate Limitation

SECTION 9.18. Marketing Consent

SECTION 9.19. Acknowledgement and Consent to Bail-In of Affected Financial Institutions

SECTION 9.20. No Fiduciary Duty, etc.

ARTICLE X LOAN GUARANTY

SECTION 10.01. Guaranty

SECTION 10.02. Guaranty of Payment

SECTION 10.03. No Discharge or Diminishment of Loan Guaranty

SECTION 10.04. Defenses Waived

SECTION 10.05. Rights of Subrogation

SECTION 10.06. Reinstatement; Stay of Acceleration

SECTION 10.07.

Information

SECTION 10.08. TerminationRelease of Subsidiary Guarantors

SECTION 10.09. Taxes

SECTION 10.10. Maximum Liability

SECTION 10.11. Contribution

93109

93109

94110

95111

96112

96112

112

97113

97113

99116

101118

103120

107124

107124

108125

108125

109125

109126

109127

110127

111128

111128

111128

111128

111128

111129

111129

112129

113130

113130

113131

113131

114131

114132

114132

115132

115132

115133

115133

115133

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
116134

116134

116134

117135

118136

118136

118136

118136

118136

118136

118136

SECTION 10.12. Liability Cumulative

SECTION 10.13. Keepwell

SECTION 10.14. Acknowledgement Regarding Any Supported QFCs

SECTION 10.15. Joint and Several

ARTICLE XI THE BORROWER REPRESENTATIVE

SECTION 11.01. Appointment; Nature of Relationship

SECTION 11.02. Powers

SECTION 11.03. Employment of Agents

SECTION 11.04.

Intentionally Omitted

SECTION 11.05. Successor Borrower Representative

SECTION 11.06. Execution of Loan Documents

SCHEDULES:
Commitment Schedule
Schedule 3.05 -- Properties
Schedule 3.06 -- Disclosed Matters
Schedule 3.12 – Material Agreements
Schedule 3.14 -- Insurance
Schedule 3.15 – Capitalization and Subsidiaries
Schedule 6.01 -- Existing Indebtedness
Schedule 6.02 -- Existing Liens
Schedule 6.04 -- Existing Investments
Schedule 6.10 -- Existing Restrictions

EXHIBITS:
Exhibit A – Form of Assignment and Assumption
Exhibit B – Form of Borrowing Request
Exhibit C – Form of Interest Election Request
Exhibit D – Form of Joinder Agreement
Exhibit E – Form of Compliance Certificate
Exhibit F – Form of Instrument of Adherence

 v

 vi

CREDIT AGREEMENT dated as of May 3, 2019, as amended on May 28, 2019, as further amended on November 12, 2020 and as further amended on July 1, 2021
(as it may be amended, restated, supplemented or otherwise modified from time to time, this “Agreement”) among CLARUS CORPORATION, a Delaware corporation (the
“Company”), BLACK DIAMOND RETAIL, INC., a Delaware corporation (“BDR”), BLACK DIAMOND RETAIL – ALASKA, LLC, a Delaware limited liability company
(“BDR-AK”),  SIERRA  BULLETS,  L.L.C.,  a  Delaware  limited  liability  company  (“Sierra”),  SKINOURISHMENT,  LLC,  a  Delaware  limited  liability  company  (“Skin”),
BLACK  DIAMOND  RETAIL  –  COLORADO,  LLC,  a  Delaware  limited  liability  company  (“BDR-CO”),  BLACK  DIAMOND  RETAIL  –  MONTANA,  LLC,  a  Delaware
limited liability company (“BDR-MO”), BLACK DIAMOND RETAIL – WYOMING, LLC, a Delaware limited liability company (“BDR-WY”), and BARNES BULLETS –
MONA, LLC, a Delaware limited liability company (“Barnes” and together with the Company, BDR, BDR-AK, Sierra, Skin, BDR-CO, BDR-MO and BDR-WY and any other
Person  that  joins  this Agreement  as  a  Borrower  in  accordance  with  the  terms  hereof,  are  referred  to  hereinafter  each  individually  as  a  “Borrower”,  and  individually  and
collectively, jointly and severally, as the “Borrowers”), the other Loan Parties party hereto, the Lenders party hereto, and JPMORGAN CHASE BANK, N.A., as Administrative
Agent.

The parties hereto agree as follows:

ARTICLE I

DEFINITIONS

SECTION 1.01.          Defined Terms. As used in this Agreement, the following terms have the meanings specified below:

“ABR”, when used in reference to any Loan or Borrowing, refers to whether such Loan, or the Loans comprising such Borrowing, bear interest at a rate determined by

reference to the Alternate Base Rate. All ABR Loans shall be denominated in Dollars.

“Acquisition”  means  any  transaction,  or  any  series  of  related  transactions,  consummated  on  or  after  the  Effective  Date,  by  which  any  Loan  Party  (a)  acquires  any
going  business  or  all  or  substantially  all  of  the  assets  of  any  Person,  whether  through  purchase  of  assets,  merger  or  otherwise  or  (b)  directly  or  indirectly  acquires  (in  one
transaction or as the most recent transaction in a series of transactions) at least a majority (in number of votes) of the Equity Interests of a Person which has ordinary voting
power for the election of directors or other similar management personnel of a Person (other than Equity Interests having such power only by reason of the happening of a
contingency) or a majority of the outstanding Equity Interests of a Person.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
“Additional Lender” has the meaning assigned to such term in Section 2.09.

“Additional Term Lenders” means, as of any date of determination, Lenders having an Additional Term Loan Commitment.

“Additional Term Loan Commitment” means as to any Additional Term Lender, the commitment of such Additional Term Lender to make Additional Term Loans as

set forth on Exhibit C to the Third Amendment or in the most recent Assignment and Assumption executed by such Additional Term Lender, as applicable.

“Additional  Term  Loans”  means  the  term  loans  extended  by  the Additional  Term  Lenders  to  the  Borrowers  on  the  Third Amendment  Effective  Date  pursuant  to

Section 2.01(b) hereof.

“Adjusted AUD Rate” means, with respect to any Term Benchmark Borrowing denominated in Australian Dollars for any Interest Period, an interest rate per annum
equal to (a) the AUD Rate for such Interest Period multiplied by (b) the Statutory Reserve Rate; provided that, if the Adjusted AUD Rate as so determined would be less than
the Floor, such rate shall be deemed to be equal to the Floor for the purposes of this Agreement.

“Adjusted LIBO Rate” means, with respect to any Term Benchmark Borrowing for any Interest Period denominated in Dollars, an interest rate per annum  (rounded

upwards, if necessary, to the next 1/16 of 1%) equal to (a) the LIBO Rate for such Interest Period multiplied by (b) the Statutory Reserve Rate.

“Adjusted LIBONZD Rate” means, with respect to any Term Benchmark Borrowing denominated in New Zealand Dollars for any Interest Period, an interest rate per
annum (rounded upwards, if necessary, to the next 1/16 of 1%) equal to (a) the LIBONZD Rate for such Interest Period multiplied by (b) the Statutory Reserve Rate; provided
that, if the Adjusted NZD Rate as so determined would be less than the Floor, such rate shall be deemed to be equal to the Floor for the purposes of this Agreement.

“Administrative Agent” means JPMorgan Chase Bank, N.A. (including its branches and affiliates), in its capacity as administrative agent and security trustee (where

applicable) for the Lenders hereunder.

“Administrative Questionnaire” means an Administrative Questionnaire in a form supplied by the Administrative Agent.

“Affected Financial Institution” means (a) any EEA Financial Institution or (b) any UK Financial Institution.

“Affiliate” means, with respect to a specified Person, another Person that directly, or indirectly through one or more intermediaries, Controls or is Controlled by or is

under common Control with the specified Person.

“Agent Parties” has the meaning assigned to such term in Section 9.01(d).

“Agreed Currencies” means (i) Dollars and (ii) each Foreign Currency.

“Aggregate Revolving Commitment” means, at any time, the aggregate of the Revolving Commitments of all of the Lenders, as increased or reduced from time to time

pursuant to the terms and conditions hereof. As of the Third Amendment Effective Date, the Aggregate Revolving Commitment is $100,000,000.

“Aggregate Revolving Exposure” means, at any time, the aggregate Revolving Exposure of all the Lenders at such time.

“Aggregate Term Exposure” means, at any time, the aggregate Term Exposure of all the Lenders at such time.

“Aggregate Term Loan Commitment” means, at any time, the aggregate amount of the unused Additional Term Loan Commitments of all of the Lenders at such time.

As of the Third Amendment Effective Date, prior to giving effect to the funding of the Additional Term Loans, the Aggregate Term Loan Commitment is $125,000,000.

“Agreement” has the meaning assigned to such term in the preamble.

2

“Allocable Amount” has the meaning assigned to such term in Section 10.11. “ALTA” means the American Land Title Association.

“Alternate Base Rate” means, for any day, a rate per annum equal to the greatest of (a) the Prime Rate in effect on such day, (b) the NYFRB Rate in effect on such day
plus 1/2 of 1% and (c) the Adjusted LIBO Rate for a one month Interest Period in Dollars on such day (or if such day is not a Business Day, the immediately preceding Business
Day) plus 1%; provided that for the purpose of this definition, the Adjusted LIBO Rate for any day shall be based on the LIBO Screen Rate (or if the LIBO Screen Rate is not
available for such one month Interest Period, the LIBO Interpolated Rate) at approximately 11:00 a.m. London time on such day. Any change in the Alternate Base Rate due to a
change in the Prime Rate, the NYFRB Rate or the Adjusted LIBO Rate shall be effective from and including the effective date of such change in the Prime Rate, the NYFRB
Rate or the Adjusted LIBO Rate, respectively. If the Alternate Base Rate is being used as an alternate rate of interest pursuant to Section 2.14 (for the avoidance of doubt, only
until the Benchmark Replacement has been determined pursuant to Section 2.14(c)), then the Alternate Base Rate shall be the greater of clauses (a) and (b) above and shall be
determined without reference to clause (c) above. For the avoidance of doubt, if the Alternate Base Rate as determined pursuant to the foregoing would be less than 1.00%, such
rate shall be deemed to be 1.00% for purposes of this Agreement.

“Amendment No. 4 Effective Date” means January 3, 2022.

“Ancillary Document” has the meaning assigned to it in Section 9.06(b).

“Anti-Corruption Laws” means all laws, rules, and regulations of any jurisdiction applicable to any Borrower or any of its Affiliates from time to time concerning or

relating to bribery or corruption.

“Applicable Percentage” means, with respect to any Lender, (a) with respect to Revolving Loans, LC Exposure or Swingline Loans, a percentage equal to a fraction the
numerator  of  which  is  such  Lender’s  Revolving  Commitment  and  the  denominator  of  which  is  the  Aggregate  Revolving  Commitment  provided  that,  if  the  Revolving
Commitments have terminated or expired, the Applicable Percentages shall be determined based upon such Lender’s share of the Aggregate Revolving Exposure at that time,
and (b) with respect to the Term Loans, a percentage equal to a fraction the numerator of which is such the sum of such Lender’s Additional Term Loan Commitment (if any)
and outstanding Term Loans held by such Lender and the denominator of which is the sum of the Aggregate Term Loan Commitment (if any) and aggregate outstanding Term
Loans  held  by  all  Lenders; provided  that,  in  accordance  with  Section  2.20,  so  long  as  any  Lender  shall  be  a  Defaulting  Lender,  such  Defaulting  Lender’s  Revolving
Commitment shall be disregarded in the foregoing calculation.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
“Applicable Rate” means, for any day, with respect to any Loan, or with respect to the commitment fees payable hereunder, as the case may be, the applicable rate per
annum set forth below under the caption “Revolver ABR Spread”, “Term Benchmark Spread for Revolving Loans”, “Term Loan ABR Spread”, “Term Benchmark Spread for
Term Loans” or “Commitment Fee Rate”, as the case may be, based upon the Consolidated Total Leverage Ratio measured on a trailing twelve month basis, as of the most
recent determination date; provided that, until the delivery to the Administrative Agent of the Company’s consolidated financial statements delivered pursuant to Section 5.01
for the fiscal quarter ending June 30, 2021, the “Applicable Rate” shall be the applicable rates per annum set forth below in Category 4:

Consolidated Total Leverage Ratio
Category 1 
<1.50 to 1.00
Category 2 
≥1.50 to 1.00 and < 2.50 to 1.00
Category 3 
≥2.50 to 1.00 and < 3.50 to 1.00
Category 4 
≥ 3.50 to 1.00

Term Benchmark
Spread for
Revolving Loans  

Revolver ABR
Spread

Term Benchmark
Spread for Term
Loans

Term Loan ABR
Spread

Commitment Fee
Rate

0.500%   

0.875%   

1.250%   

1.625%   

1.500%   

1.875%   

2.250%   

2.625%   

0.500%   

0.875%   

1.250%   

1.625%   

0.15%

0.20%

0.25%

0.30%

1.500%   

1.875%   

2.250%   

2.625%   

3

For purposes of the foregoing Categories, (a) the Applicable Rate shall be determined as of the end of each fiscal quarter of the Company based upon the Company’s
annual  or  monthly  (that  is  a  quarter  end)  consolidated  financial  statements  delivered  pursuant  to  Section  5.01  and  (b)  each  change  in  the Applicable  Rate  resulting  from  a
change in the Consolidated Total Leverage Ratio shall be effective during the period commencing on and including the date of delivery to the Administrative Agent of such
consolidated  financial  statements  indicating  such  change  and  ending  on  the  date  immediately  preceding  the  effective  date  of  the  next  such  change, provided  that  (i)  the
Consolidated Total Leverage Ratio shall be deemed to be in Category 4 at the option of the Administrative Agent or at the request of the Required Lenders if the Company fails
to deliver the annual or monthly (that is a quarter end) consolidated financial statements required to be delivered by it pursuant to Section 5.01, during the period from the
expiration of the time for delivery thereof until such consolidated financial statements are delivered and (ii) notwithstanding anything in this Agreement to the contrary, solely
for  purposes  of  determining  the Applicable  Rate  that  is  based  on  the  Company’s  consolidated  financial  statements  delivered  pursuant  to  Section  5.01  for  the  fiscal  quarter
ending June 30, 2021, such calculation of the Applicable Rate shall be based on such consolidated financial statements after giving pro forma effect to the consummation of the
Project  Oscar Acquisition  and  the  other  Project  Oscar  Transactions,  the  incurrence  of  the Additional  Term  Loans  and  the  incurrence  or  assumption  of  any  other  Loans  and
Indebtedness in connection with the Project Oscar Acquisition, in a manner reasonably satisfactory to the Administrative Agent.

If at any time the Administrative Agent determines that the financial statements upon which the Applicable Rate was determined were incorrect (whether based on a
restatement,  fraud  or  otherwise),  or  any  ratio  or  compliance  information  in  a  Compliance  Certificate  or  other  certification  was  incorrectly  calculated,  relied  on  incorrect
information or was otherwise not accurate, true or correct, (x) if the Applicable Rate would have been higher for such period, the Borrowers shall be required to retroactively
pay any additional amount that the Borrowers would have been required to pay if such financial statements, Compliance Certificate or other information had been accurate
and/or  computed  correctly  at  the  time  they  were  delivered  and  (y)  if  the Applicable  Rate  would  have  been  lower  for  such  period,  the Administrative Agent  shall  credit  the
Borrowers  on  future  interest  payments  on  behalf  of  the  applicable  Lenders  the  difference  between  the  amount  that  would  have  accrued  and  been  due  and  payable  and  the
amount actually paid in respect of such period.

“Approved Fund” has the meaning assigned to such term in Section 9.04.

“Arranger” means JPMorgan Chase Bank, N.A., in its capacity as sole bookrunner and sole lead arranger hereunder.

4

“Assignment and Assumption” means an assignment and assumption agreement entered into by a Lender and an assignee (with the consent of any party whose consent
is required by Section 9.04), and accepted by the Administrative Agent, in the form of  Exhibit A or any other form (including electronic records generated by the use of an
electronic platform) approved by the Administrative Agent.

“AUD Interpolated Rate” means, at any time, with respect to any Term Benchmark Borrowing denominated in Australian Dollars and for any Interest Period, the rate
per annum (rounded to the same number of decimal places as the AUD Screen Rate) determined by the Administrative Agent (which determination shall be conclusive and
binding absent manifest error) to be equal to the rate that results from interpolating on a linear basis between: (a) the AUD Screen Rate for the longest period (for which the
AUD Screen Rate is available) that is shorter than the Impacted AUD Rate Interest Period; and (b) the AUD  Screen  Rate  for  the  shortest  period  (for  which  the AUD  Screen
Rate is available) that exceeds the Impacted AUD Rate Interest Period, in each case, at such time; provided that if any AUD Interpolated Rate shall be less than 0%, such rate
shall be deemed to be 0% for the purposes of this Agreement.

“AUD  Rate”  means,  with  respect  to  any  Term  Benchmark  Borrowing  denominated  in  Australian  Dollars  and  for  any  Interest  Period,  the  AUD  Screen  Rate  at
approximately 11:00 a.m., Sydney, Australia time, on the first day of such Interest Period; provided that, if the AUD Screen Rate shall not be available at such time for such
Interest Period (an “Impacted AUD Rate Interest Period”) with respect to Australian Dollars, then the AUD Rate shall be the AUD Interpolated Rate.

“AUD Screen Rate” means, for any day and time, with respect to any Term Benchmark Borrowing denominated in Australian Dollars and for any Interest Period, the
average bid reference rate administered by ASX Benchmarks Pty Limited (ACN 616 075 417) (or any other Person that takes over the administration of such rate) for Australian
Dollar bills of exchange with a tenor equal in length to such Interest Period as displayed on page BBSY of the Reuters screen (or, in the event such rate does not appear on such
Reuters page, on any successor or substitute page on such screen that displays such rate, or on the appropriate page of such other information service that publishes such rate as
shall be selected by the Administrative Agent from time to time in its reasonable discretion); provided that if, the AUD Screen Rate shall be less than the Floor, the AUD Screen
Rate shall be deemed to be the Floor for purposes of this Agreement.

“Augmenting Lender” has the meaning assigned to such term in Section 2.09(d).

“Austria GmbH Debt Agreement” has the meaning assigned to such term in Section 6.04.

“Australian Corporations Act” means the Corporations Act 2001 (Cth).

“Australian Dollars” means that lawful currency of Australia.

 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
“Australian Entity” means any Person incorporated or established under the laws of Australia (including any State or territory of Australia).

“Australian Loan Party” means any Loan Party that is an Australian Entity.

“Australian PPSA”  means  Personal  Property  Securities Act  2009  (Cth)  and  any  regulations  in  force  at  any  time  under  the  PPSA,  including  the  Personal  Property

Securities Regulations 2010 (Cth).

“Availability Period”  means  the  period  from  and  including  the  Effective  Date  to  but  excluding  the  earlier  of  the  Maturity  Date  and  the  date  of  termination  of  the

Revolving Commitments.

5

“Available Revolving Commitment” means, at any time, the Aggregate Revolving Commitment minus the Aggregate Revolving Exposure (calculated, with respect to

any Defaulting Lender, as if such Defaulting Lender had funded its Applicable Percentage of all outstanding Borrowings).

“Available Tenor” means, as of any date of determination and with respect to the then-current Benchmark for any Agreed Currency, as applicable, any tenor for such
Benchmark (or component thereof) or payment period for interest calculated with reference to such Benchmark (or component thereof), as applicable, that is or may be used for
determining the length of an Interest Period for any term rate or otherwise, for determining any frequency of making payments of interest calculated pursuant to this Agreement
as  of  such  date  and  not  including,  for  the  avoidance  of  doubt,  any  tenor  for  such  Benchmark  that  is  then-removed  from  the  definition  of  “Interest  Period”  pursuant  to
clause (g) of Section 2.14.

“Bail-In Action”  means  the  exercise  of  any  Write-Down  and  Conversion  Powers  by  the  applicable  Resolution Authority  in  respect  of  any  liability  of  an Affected

Financial Institution.

“Bail-In Legislation” means (a) with respect to any EEA Member Country implementing Article 55 of Directive 2014/59/EU of the European Parliament and of the
Council of the European Union, the implementing law, regulation, rule or requirement for such EEA Member Country from time to time which is described in the EU Bail-In
Legislation Schedule and (b) with respect to the United Kingdom, Part I of the United Kingdom Banking Act 2009 (as amended from time to time) and any other law, regulation
or rule applicable in the United Kingdom relating to the resolution of unsound or failing banks, investment firms or other financial institutions or their affiliates (other than
through liquidation, administration or other insolvency proceedings).

“Banking Services”  means  each  and  any  of  the  following  bank  services  provided  to  any  Loan  Party  or  its  Subsidiaries  by  any  Lender  or  an Affiliate  of  a  Lender:
(a)  credit  cards  for  commercial  customers  (including,  without  limitation,  “commercial  credit  cards”  and  purchasing  cards),  (b)  stored  value  cards,  (c)  merchant  processing
services, (d) treasury management services (including, without limitation, controlled disbursement, automated clearinghouse transactions, return items, any direct debit scheme
or arrangement, overdrafts, and interstate depository network services), and (e) Lease Financing.

“Banking  Services  Obligations”  means  any  and  all  obligations  of  the  Loan  Parties  and  their  Subsidiaries,  whether  absolute  or  contingent  and  howsoever  and
whensoever  created,  arising,  evidenced  or  acquired  (including  all  renewals,  extensions  and  modifications  thereof  and  substitutions  therefor)  in  connection  with  Banking
Services, provided, however, Banking Services Obligations in respect of Lease Financing shall be limited to Lease Deficiency Obligations.

“Bankruptcy Code” means the Bankruptcy Reform Act of 1978, as codified at 11 U.S.C. §§ 101 et seq.

“Bankruptcy Event”  means,  with  respect  to  any  Person,  when  such  Person  becomes  the  subject  of  a  bankruptcy  or  insolvency  proceeding,  or  has  had  a  receiver,
conservator, trustee, administrator, custodian, assignee for the benefit of creditors or similar Person charged with the reorganization or liquidation of its business, appointed for
it, or, in the good faith determination of the Administrative Agent, has taken any action in furtherance of, or indicating its consent to, approval of, or acquiescence in, any such
proceeding or appointment, provided that a Bankruptcy Event shall not result solely by virtue of any ownership interest, or the acquisition of any ownership interest, in such
Person by a Governmental Authority or instrumentality thereof, unless such ownership interest results in or provides such Person with immunity from the jurisdiction of courts
within the U.S. or from the enforcement of judgments or writs of attachment on its assets or permits such Person (or such Governmental Authority or instrumentality), to reject,
repudiate, disavow or disaffirm any contracts or agreements made by such Person.

6

“Benchmark” means, initially, LIBO Ratewith respect to any Loan or Borrowing denominated in any Agreed Currency, the Relevant Rate for such Agreed Currency;
provided that if a Benchmark Transition Event, a Term SOFR Transition Event, an Early Opt-in Election or an Other Benchmark Rate Election, as applicable, and its related
Benchmark Replacement Date have occurred with respect to LIBOthe applicable Relevant Rate or the then-current Benchmark for such Agreed Currency, then “Benchmark”
means the applicable Benchmark Replacement to the extent that such Benchmark Replacement has replaced such prior benchmark rate pursuant to clause (c) or clause (d) of
Section 2.14.

“Benchmark Replacement” means, for any Available Tenor, the first alternative set forth in the order below that can be determined by the Administrative Agent for the
applicable Benchmark Replacement Date; provided that, in the case of any Loan denominated in an Agreed Currency other than Dollars or in the case of an Other Benchmark
Rate Election, “Benchmark Replacement” shall mean the alternative set forth in (3) below:

(1)         in the case of any Loan denominated in Dollars, the sum of: (a) Term SOFR and (b) the related Benchmark Replacement Adjustment;

(2)         in the case of any Loan denominated in Dollars, the sum of: (a) Daily Simple SOFR and (b) the related Benchmark Replacement Adjustment;

(3)         the sum of: (a) the alternate benchmark rate that has been selected by the Administrative Agent and the Borrower Representative as the replacement for the
then-current  Benchmark  for  the  applicable  Corresponding  Tenor  giving  due  consideration  to  (i)  any  selection  or  recommendation  of  a  replacement  benchmark  rate  or  the
mechanism for determining such a rate by the Relevant Governmental Body or (ii) any evolving or then-prevailing market convention for determining a benchmark rate as a
replacement for the then-current Benchmark for dollar-denominated syndicated credit facilities denominated in the applicable Agreed Currency at such time in the United States
and (b) the related Benchmark Replacement Adjustment;

provided that, in the case of clause (1) above, such Unadjusted Benchmark Replacement is displayed on a screen or other information service that publishes such rate
from  time  to  time  as  selected  by  the Administrative Agent  in  its  reasonable  discretion;  provided  further  that,  in  the  case  of  clause  (3)  above,  when  such  clause  is  used  to
determine the Benchmark Replacement in connection with the occurrence of an Other Benchmark Rate Election, the alternate benchmark rate selected by the Administrative
Agent  and  the  Borrower  shall  be  the  term  benchmark  rate  that  is  used  in  lieu  of  a  LIBOR-based  rate  in  the  relevant  other  dollar-denominated  syndicated  credit  facilities;
provided further that, notwithstanding anything to the contrary in this Agreement or in any other Loan Document, upon the occurrence of a Term SOFR Transition Event, and
the  delivery  of  a  Term  SOFR  Notice,  on  the  applicable  Benchmark  Replacement  Date  the  “Benchmark  Replacement”  shall  revert  to  and  shall  be  deemed  to  be  the  sum  of

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(a) Term SOFR and (b) the related Benchmark Replacement Adjustment, as set forth in clause (1) of this definition (subject to the first proviso immediately above).

If the Benchmark Replacement as determined pursuant to clause (1), (2) or (3) above would be less than the Floor, the Benchmark Replacement will be deemed to be

the Floor for the purposes of this Agreement and the other Loan Documents.

7

“Benchmark Replacement Adjustment” means, with respect to any replacement of the then-current Benchmark with an Unadjusted Benchmark Replacement for any

applicable Interest Period and Available Tenor for any setting of such Unadjusted Benchmark Replacement:

(1)            for purposes of clauses (1) and (2) of the definition of “Benchmark Replacement,” the first alternative set forth in the order below that can be determined by

the Administrative Agent:

(a)            the spread adjustment, or method for calculating or determining such spread adjustment, (which may be a positive or negative value or zero) as of the
Reference  Time  such  Benchmark  Replacement  is  first  set  for  such  Interest  Period  that  has  been  selected  or  recommended  by  the  Relevant  Governmental  Body  for  the
replacement of such Benchmark with the applicable Unadjusted Benchmark Replacement for the applicable Corresponding Tenor;

(b)            the spread adjustment (which may be a positive or negative value or zero) as of the Reference Time such Benchmark Replacement is first set for such
Interest Period that would apply to the fallback rate for a derivative transaction referencing the ISDA Definitions to be effective upon an index cessation event with respect to
such Benchmark for the applicable Corresponding Tenor; and

(2)            for purposes of clause (3) of the definition of “Benchmark Replacement,” the spread adjustment, or method for calculating or determining such spread
adjustment,  (which  may  be  a  positive  or  negative  value  or  zero)  that  has  been  selected  by  the Administrative Agent  and  the  Borrower  Representative  for  the  applicable
Corresponding Tenor giving due consideration to (i) any selection or recommendation of a spread adjustment, or method for calculating or determining such spread adjustment,
for  the  replacement  of  such  Benchmark  with  the  applicable  Unadjusted  Benchmark  Replacement  by  the  Relevant  Governmental  Body  on  the  applicable  Benchmark
Replacement  Date and/or (ii) any evolving or then-prevailing market convention for determining a spread adjustment, or method for calculating or determining such spread
adjustment, for the replacement of such Benchmark with the applicable Unadjusted Benchmark Replacement for dollar-denominated syndicated credit facilities denominated in
the applicable Agreed Currency at such time;

provided  that,  in  the  case  of  clause  (1)  above,  such  adjustment  is  displayed  on  a  screen  or  other  information  service  that  publishes  such  Benchmark  Replacement

Adjustment from time to time as selected by the Administrative Agent in its reasonable discretion.

“Benchmark Replacement Conforming Changes” means, with respect to any Benchmark Replacement, any technical, administrative or operational changes (including
changes to the definition of “Alternate Base Rate,” the definition of “Business Day,” the definition of “Interest Period,” timing and frequency of determining rates and making
payments of interest, timing of borrowing requests or prepayment, conversion or continuation notices, length of lookback periods, the applicability of breakage provisions, and
other technical, administrative or operational matters) that the Administrative Agent decides may be appropriate to reflect the adoption and implementation of such Benchmark
Replacement and to permit the administration thereof by the Administrative Agent in a manner substantially consistent with market practice (or, if the Administrative Agent
decides  that  adoption  of  any  portion  of  such  market  practice  is  not  administratively  feasible  or  if  the  Administrative  Agent  determines  that  no  market  practice  for  the
administration of such Benchmark Replacement exists, in such other manner of administration as the Administrative Agent decides is reasonably necessary in connection with
the administration of this Agreement and the other Loan Documents).

“Benchmark Replacement Date” means, with respect to any Benchmark, the earliest to occur of the following events with respect to thesuch then-current Benchmark:

(1)                        in  the  case  of  clause  (1)  or  (2)  of  the  definition  of  “Benchmark  Transition  Event,”  the  later  of  (a)  the  date  of  the  public  statement  or  publication  of
information referenced therein and (b) the date on which the administrator of such Benchmark (or the published component used in the calculation thereof) permanently or
indefinitely ceases to provide all Available Tenors of such Benchmark (or such component thereof);

8

(2)            in the case of clause (3) of the definition of “Benchmark Transition Event,” the first date on which such Benchmark (or the published component used in the
calculation thereof) has been determined and announced by the regulatory supervisor for the administrator of such Benchmark (or such component thereof) to be no longer
representative; provided that such non-representativeness will be determined by reference to the most recent statement or publication referenced in such clause (3) and even if
any Available Tenor of such Benchmark (or such component thereof) continues to be provided on such date;

(3)            in the case of a Term SOFR Transition Event, the date that is thirty (30) days after the date a Term SOFR Notice is provided to the Lenders and the

Borrower Representative pursuant to Section 2.14(d); or

(4)            in the case of an Early Opt-in Election or an Other Benchmark Rate Election, the sixth (6th) Business Day after the date notice of such Early Opt-in Election
or Other Benchmark Rate Election, as applicable, is provided to the Lenders, so long as the Administrative Agent has not received, by 5:00 p.m. (New York City time) on the
fifth  (5th)  Business  Day  after  the  date  notice  of  such  Early  Opt-in  Election  or  Other  Benchmark  Rate  Election,  as  applicable,  is  provided  to  the  Lenders,  written  notice  of
objection to such Early Opt-in Election or Other Benchmark Rate Election, as applicable, from Lenders comprising the Required Lenders.

For the avoidance of doubt, (i) if the event giving rise to the Benchmark Replacement Date occurs on the same day as, but earlier than, the Reference Time in respect of
any  determination,  the  Benchmark  Replacement  Date  will  be  deemed  to  have  occurred  prior  to  the  Reference  Time  for  such  determination  and  (ii)  the  “Benchmark
Replacement Date” will be deemed to have occurred in the case of clause (1) or (2) above with respect to any Benchmark upon the occurrence of the applicable event or events
set forth therein with respect to all then-current Available Tenors of such Benchmark (or the published component used in the calculation thereof).

“Benchmark Transition Event” means,  with  respect  to  any  Benchmark,  the  occurrence  of  one  or  more  of  the  following  events  with  respect  to thesuch then-current

Benchmark:

(1)            a public statement or publication of information by or on behalf of the administrator of such Benchmark (or the published component used in the calculation
thereof)  announcing  that  such  administrator  has  ceased  or  will  cease  to  provide  all  Available  Tenors  of  such  Benchmark  (or  such  component  thereof),  permanently  or
indefinitely, provided that, at the time of such statement or publication, there is no successor administrator that will continue to provide any Available Tenor of such Benchmark
(or such component thereof);

(2)            a public statement or publication of information by the regulatory supervisor for the administrator of such Benchmark (or the published component used in
the calculation thereof), the Federal Reserve Board, the NYFRB, the CME Term SOFR Administrator, the central bank for the Agreed Currency applicable to such Benchmark,

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
an insolvency official with jurisdiction over the administrator for such Benchmark (or such component), a resolution authority with jurisdiction over the administrator for such
Benchmark (or such component) or a court or an entity with similar insolvency or resolution authority over the administrator for such Benchmark (or such component), in each
case,  which  states  that  the  administrator  of  such  Benchmark  (or  such  component)  has  ceased  or  will  cease  to  provide  all Available  Tenors  of  such  Benchmark  (or  such
component thereof) permanently or indefinitely, provided that, at the time of such statement or publication, there is no successor administrator that will continue to provide any
Available Tenor of such Benchmark (or such component thereof); or

9

(3)            a public statement or publication of information by the regulatory supervisor for the administrator of such Benchmark (or the published component used in
the calculation thereof) announcing that all Available Tenors of such Benchmark (or such component thereof) are no longer, or as of a specified future date will no longer be,
representative.

For the avoidance of doubt, a “Benchmark Transition Event” will be deemed to have occurred with respect to any Benchmark if a public statement or publication of

information set forth above has occurred with respect to each then-current Available Tenor of such Benchmark (or the published component used in the calculation thereof).

“Benchmark Unavailability Period” means, with respect to any Benchmark, the period (if any) (x) beginning at the time that a Benchmark Replacement Date pursuant
to clausesclause (1) or (2) of that definition has occurred if, at such time, no Benchmark Replacement has replaced thesuch then-current Benchmark for all purposes hereunder
and under any Loan Document in accordance with Section 2.14 and (y) ending at the time that a Benchmark Replacement has replaced thesuch then-current Benchmark for all
purposes hereunder and under any Loan Document in accordance with Section 2.14.

“Beneficial Owner” means, with respect to any U.S. Federal withholding Tax, the beneficial owner, for U.S. Federal income tax purposes, to whom such Tax relates.

“Beneficial Ownership Certification” means a certification regarding beneficial ownership or control as required by the Beneficial Ownership Regulation.

“Beneficial Ownership Regulation” means 31 C.F.R. § 1010.230.

“BHC Act Affiliate” of a party means an “affiliate” (as such term is defined under, and interpreted in accordance with, 12 U.S.C. 1841(k)) of such party.

“BIA” means the Bankruptcy and Insolvency Act (Canada).

“Black Diamond” means Black Diamond Equipment, Ltd., a Delaware corporation.

“Board” means the Board of Governors of the Federal Reserve System of the U.S.

“Borrower” or “Borrowers” have the respective meanings specified therefor in the preamble to this Agreement.

“Borrower Materials” has the meaning assigned to such term in Section 5.01.

“Borrower Representative” has the meaning assigned to such term in Section 11.01.

“Borrowing”  means  (a)  a  Revolving  Borrowing,  (b)  a  Term  Loan  of  the  same  Type,  made,  converted  or  continued  on  the  same  date  and,  in  the  case  of  Term

Benchmark Loans, as to which a single Interest Period is in effect, and (c) a Swingline Loan.

“Borrowing Request” means a request by the Borrower Representative for a Borrowing in accordance with Section 2.03, which shall be substantially in the form of

Exhibit B or any other form approved by the Administrative Agent.

“Burdensome Restrictions” means any consensual encumbrance or restriction of the type described in clause (a) or (b) of Section 6.10.

10

“Business Day” means any day that is not(other than a Saturday, or a Sunday or other day) (a) on which commercial banks are open for business in New York City are
authorized or required by law to remain closed; provided that, when used in connection with a Term Benchmark Loan or a Swingline Loan, the term “Business Day” shall also
exclude any dayand  (b)(i)  in  relation  to  the  calculation  or  computation  of  LIBOR,  on  which  banks  are not open  for general business  in  London. or  (ii)  in  relation  to  Loans
denominated  in  any  other Agreed  Currency  or  any  interest  rate  settings,  fundings,  disbursements,  settlements  or  payments  of  any  CBR  Loan  or  CBR  Borrowing,  on  which
dealings in the applicable Agreed Currency are carried on in the principal financial center of such Agreed Currency.

“Capital Expenditures” means, without duplication, any expenditure or commitment to expend money for any purchase or other acquisition of any asset which would

be classified as a fixed or capital asset on a consolidated balance sheet of the Company and its Subsidiaries prepared in accordance with GAAP.

“Capital Lease Obligations” of any Person means the obligations of such Person to pay rent or other amounts under any lease of (or other arrangement conveying the
right to use) real or personal property, or a combination thereof, which obligations are required to be classified and accounted for as capital leases on a balance sheet of such
Person under GAAP, and the amount of such obligations shall be the capitalized amount thereof determined in accordance with GAAP.

“CBR Loan” means a Loan that bears interest at a rate determined by reference to the Central Bank Rate.

“CBR Spread” means the Applicable Rate, applicable to such Loan that is replaced by a CBR Loan.

“CCAA” means the Companies’ Creditors Arrangement Act (Canada).

“Central Bank Rate” means, at any time, a rate per annum equal to the sum of: (A) the greater of (i) for any Loan denominated in any Foreign Currency, a central bank
rate  for  such  Foreign  Currency  as  determined  by  the Administrative Agent  in  its  reasonable  discretion  (any  reference  rate  described  in  this  clause  (A)(i)  for  any  Foreign
Currency being referred to as the “CBR Reference Rate”) and (ii) 0%; plus (B) the applicable Central Bank Rate Adjustment. Any change in the Central Bank Rate due to a
change in the CBR Reference Rate or the Central Bank Rate Adjustment shall be effective from and including the effective date of such change in the CBR Reference Rate or
the Central Bank Rate Adjustment, respectively.

“Central Bank Rate Adjustment” means for any day, for any Loan denominated in any Foreign Currency, a Central Bank Rate adjustment for such Foreign Currency as
determined by the Administrative Agent in its reasonable discretion.  For purposes of this definition, the term Central Bank Rate shall be determined disregarding clause (B) of

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
the definition of such term; provided that if such rate shall be less than 0.00%, such rate shall be deemed to be 0.00%.

11

“Change  in  Control”  means  (a)  the  acquisition  of  ownership,  directly  or  indirectly,  beneficially  or  of  record,  by  any  Person  or  group  (within  the  meaning  of  the
Securities Exchange Act of 1934 and the rules of the SEC thereunder as in effect on the date hereof) (other than Warren B. Kanders, any trust under which Warren B. Kanders
has control or is the primary beneficiary, Kanders GMP Holdings, LLC (so long as (I) such entity is controlled by Warren B. Kanders and (II) is organized primarily for the
purpose  of  making  equity  or  debt  investments  in  one  or  more  companies)  or  a  Qualified  Kanders  Entity),  of  Equity  Interests  representing  more  than  20%  of  the  aggregate
ordinary voting power represented by the issued and outstanding Equity Interests of the Company; (b) occupation at any time of a majority of the seats (other than vacant seats)
on the board of directors of the Company by Persons who were not (i) directors of the Company on the date of this Agreement, (ii) nominated or appointed by the board of
directors of the Company or (iii) approved by the board of directors of the Company as director candidates prior to their election; or (c) the acquisition of direct or indirect
Control of the Company by any Person or group; or (d) the Company shall cease to own, free and clear of all Liens or other encumbrances, directly or indirectly, at least 100%
of the outstanding voting Equity Interests of the other Loan Parties on a fully diluted basis. For purposes of this definition, a “Qualified Kanders Entity” is an entity (I) located
in  the  U.S.,  (II)  controlled  by  Warren  B.  Kanders  (for  the  avoidance  of  doubt,  “controlled”  means  the  power,  directly  or  indirectly,  to  direct  or  cause  the  direction  of  the
management and policies of such entity whether by contract or otherwise), (III) organized under applicable U.S. and state laws, (IV) not engaged, directly or indirectly, in any
line  of  business  other  than  (A)  the  businesses  in  which  the  Loan  Parties  are  engaged  on  the  Effective  Date,  (B)  the  businesses  that  are  reasonably  similar,  ancillary,  or
complementary thereto, or a line of business that is a reasonable extension, development or expansion thereof, in each case, solely with respect to the businesses that a Loan
Party is engaged on the Effective Date, or (C) a business organized primarily for the purpose of making equity or debt investments in one or more companies, (V) that does not
violate any Anti-Corruption Laws or Sanctions applicable to such entity as a result of the ownership, directly or indirectly, of the Equity Interests of the Company, and (VI) for
which  all  documentation  and  other  information  requested  by  the  Administrative  Agent  in  connection  with  satisfying  applicable  “know  your  customer”  and  anti-money
laundering rules and regulations, including the USA PATRIOT Act, have been delivered to the Administrative Agent.

“Change in Law” means the occurrence after the date of this Agreement of any of the following: (a) the adoption of or taking effect of any law, rule, regulation or
treaty; (b) any change in any law, rule, regulation or treaty or in the administration, interpretation or application thereof by any Governmental Authority; or (c) compliance by
any Lender or the Issuing Bank (or, for purposes of Section 2.15(b), by any lending office of such Lender or by such Lender’s or the Issuing Bank’s holding company, if any)
with any request, guideline, requirement or directive (whether or not having the force of law) of any Governmental Authority made or issued after the date of this Agreement;
provided  that  notwithstanding  anything  herein  to  the  contrary,  (x)  the  Dodd-Frank  Wall  Street  Reform  and  Consumer  Protection  Act  and  all  requests,  rules,  guidelines,
requirements  or  directives  thereunder  or  issued  in  connection  therewith  or  in  the  implementation  thereof,  and  (y)  all  requests,  rules,  guidelines,  requirements  or  directives
promulgated by the Bank for International Settlements, the Basel Committee on Banking Supervision (or any successor or similar authority) or the United States or foreign
regulatory authorities, in each case pursuant to Basel III, shall in each case be deemed to be a “Change in Law”, regardless of the date enacted, adopted, issued or implemented.

“Charges” has the meaning assigned to such term in Section 9.17.

“Class”, when used in reference to any Loan or Borrowing, refers to whether such Loan, or the Loans comprising such Borrowing, are Revolving Loans, Term Loans

or Swingline Loans.

“CME Term SOFR Administrator” means CME Group Benchmark Administration Limited as administrator of the forward-looking term Secured Overnight Financing

Rate (SOFR) (or a successor administrator).

“Code” means the Internal Revenue Code of 1986, as amended from time to time.

“Collateral” means any and all property owned, leased or operated by a Person covered by the Collateral Documents and any and all other property of any Loan Party,
now existing or hereafter acquired, that may at any time be, become or be intended to be, subject to a security interest or Lien in favor of the Administrative Agent, on behalf of
itself and the Lenders and other Secured Parties, to secure the Secured Obligations.

“Collateral Documents”  means,  collectively,  the  Security Agreement,  the  Mortgages  and  any  other  agreements,  instruments  and  documents  executed  in  connection
with this Agreement that are intended to create, perfect or evidence Liens to secure the Secured Obligations, including, without limitation, all other security agreements, pledge
agreements, mortgages, deeds of trust, loan agreements, notes, guarantees, subordination agreements, pledges, powers of attorney, consents, assignments, contracts, fee letters,
notices, leases, financing statements and all other written matter whether heretofore, now or hereafter executed by any Loan Party and delivered to the Administrative Agent.

12

“Collection Account” has the meaning assigned to such term in the Security Agreement.

“Commercial LC Exposure”  means,  at  any  time,  the  sum  of  (a)  the  aggregate  undrawn amountDollar Amount  of  all  outstanding  commercial  Letters  of  Credit plus
(b) the aggregate amountDollar Amount of all LC Disbursements relating to commercial Letters of Credit that have not yet been reimbursed by or on behalf of the Borrowers.
The Commercial LC Exposure of any Revolving Lender at any time shall be its Applicable Percentage of the aggregate Commercial LC Exposure at such time.

“Commitment” means, either or both of the Revolving Commitment or the Additional Term Loan Commitment.

“Commitment Schedule” means the Schedule attached hereto identified as such.

“Commodity Exchange Act” means the Commodity Exchange Act (7 U.S.C. § 1 et seq.), as amended from time to time, and any successor statute.

“Communications” has the meaning assigned to such term in Section 9.01(d).

“Company” has the meaning specified therefor in the preamble to this Agreement.

“Compliance Certificate” has the meaning assigned to such term in Section 5.01(d).

“Connection Income Taxes” means Other Connection Taxes that are imposed on or measured by net income (however denominated) or that are franchise Taxes or

branch profits Taxes.

“Consolidated Fixed Charge Coverage Ratio” means, as at the end of each fiscal quarter of the Company and calculated for the period of four (4) fiscal quarters then
ending, the ratio of (a) the sum of (i) consolidated EBITDA for such period, minus (ii) Unfinanced Capital Expenditures made during such period, minus (iii) dividends and
other Restricted Payments made by the Company during such period, minus (iv) taxes paid in cash by the Company and its Subsidiaries during such period, plus (v) the amount
of exercise price proceeds received from the exercise of stock options during such period to (b) Consolidated Total Debt Service for such period, all calculated for the Company

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
and its Subsidiaries calculated on a consolidated basis for such period.

“Consolidated Total Assets” means, at any date, total assets of the Company and its Subsidiaries calculated on a consolidated basis as of such date.

“Consolidated Total Debt Service” means, as at the end of each fiscal quarter of the Company and calculated for the period of four (4) fiscal quarters then ending, the
sum  of  (a)  the  aggregate  amount  of  Interest  Expense  paid  by  the  Company  and  its  Subsidiaries  in  cash  during  such  period  and  (b)  the  aggregate  amount  of  scheduled  and
mandatory payments in respect of the principal amount of Indebtedness made by the Company and its Subsidiaries during such period.

13

“Consolidated Total Indebtedness” means, at any time, the sum of (a) the aggregate principal amount of Indebtedness of the Company and its Subsidiaries outstanding
as of such date in the amount that would be reflected on a balance sheet prepared as of such date on a consolidated basis in accordance with GAAP, plus  (b)  the  aggregate
principal amount of Indebtedness of the Company and its Subsidiaries outstanding as of such date that is not required to be reflected on a balance sheet in accordance with
GAAP, determined on a consolidated basis.

“Consolidated Total Leverage Ratio” means the ratio, determined as of the end of each fiscal quarter of the Borrowers, of (a) Consolidated Total Indebtedness of the
Borrowers and their Subsidiaries as of such quarter-end date minus unrestricted and unencumbered (other than Liens in favor of the Administrative Agent) domestic cash and
cash equivalents in excess of $5,000,000 that are held by Loan Parties to (b) consolidated EBITDA of the Borrowers and their Subsidiaries for the period of four (4) fiscal
quarters ending on such date.

“Control” means the possession, directly or indirectly, of the power to direct or cause the direction of the management or policies of a Person, whether through the

ability to exercise voting power, by contract or otherwise. “Controlling” and “Controlled” have meanings correlative thereto.

“Corresponding  Tenor”  with  respect  to  any  Available  Tenor  means,  as  applicable,  either  a  tenor  (including  overnight)  or  an  interest  payment  period  having

approximately the same length (disregarding business dayBusiness Day adjustment) as such Available Tenor.

“Corresponding Tenor” means the period (if any) (x) beginning at the time that a Benchmark Replacement Date pursuant to clauses (1) or (2) of that definition has
occurred if, at such time, no Benchmark Replacement has replaced the then-current Benchmark for all purposes hereunder and under any Loan Document in accordance with
Section 2.14 and (y) ending at the time that a Benchmark Replacement has replaced the then-current Benchmark for all purposes hereunder and under any Loan Document in
accordance with Section 2.14.

“Covered Entity” means any of the following:

(i)            a “covered entity” as that term is defined in, and interpreted in accordance with, 12 C.F.R. § 252.82(b);

(ii)            a “covered bank” as that term is defined in, and interpreted in accordance with, 12 C.F.R. § 47.3(b); or

(iii)            a “covered FSI” as that term is defined in, and interpreted in accordance with, 12 C.F.R. § 382.2(b).

“Covered Party” has the meaning assigned to such term in Section 10.14.

“Credit Exposure” means, as to any Lender at any time, the sum of (a) such Lender’s Revolving Exposure at such time, plus (b) an amount equal to the aggregate

principal amount of its Term Loans outstanding at such time.

“Credit Party” means the Administrative Agent, the Issuing Bank, the Swingline Lender or any other Lender.

“Currency of Payments” has the meaning assigned to such term in Section 1.05.

14 

“Daily Simple SOFR” means, for any day, SOFR, with the conventions for this rate (which willmay include a lookback) being established by the Administrative Agent
in accordance with the conventions for this rate selected or recommended by the Relevant Governmental Body for determining “Daily Simple SOFR” for syndicated business
loans; provided, that if the Administrative Agent decides that any such convention is not administratively feasible for the Administrative Agent, then the Administrative Agent
may establish another convention in its reasonable discretion.

“Default” means any event or condition which constitutes an Event of Default or which upon notice, lapse of time or both would, unless cured or waived, become an

Event of Default.

“Default Right” has the meaning assigned to that term in, and shall be interpreted in accordance with, 12 C.F.R. §§ 252.81, 47.2 or 382.1, as applicable.

“Defaulting Lender” means any Lender that (a) has failed, within two Business Days of the date required to be funded or paid, to (i) fund any portion of its Loans,
(ii) fund any portion of its participations in Letters of Credit or Swingline Loans or (iii) pay over to any Credit Party any other amount required to be paid by it hereunder,
unless, in the case of clause (i) above, such Lender notifies the Administrative Agent in writing that such failure is the result of such Lender’s good faith determination that a
condition precedent to funding (specifically identified and including the particular Default, if any) has not been satisfied; (b) has notified any Borrower or any Credit Party in
writing, or has made a public statement, to the effect that it does not intend or expect to comply with any of its funding obligations under this Agreement (unless such writing or
public statement indicates that such position is based on such Lender’s good faith determination that a condition precedent (specifically identified and including the particular
Default, if any) to funding a Loan under this Agreement cannot be satisfied) or generally under other agreements in which it commits to extend credit, (c) has failed, within three
Business Days after request by a Credit Party, acting in good faith, to provide a certification in writing from an authorized officer of such Lender that it will comply with its
obligations (and is financially able to meet such obligations) to fund prospective Loans and participations in then outstanding Letters of Credit and Swingline Loans under this
Agreement,  provided  that  such  Lender  shall  cease  to  be  a  Defaulting  Lender  pursuant  to  this  clause  (c)  upon  such  Credit  Party’s  receipt  of  such  certification  in  form  and
substance satisfactory to it and the Administrative Agent, or (d) has become the subject of (i) a Bankruptcy Event or (ii) a Bail-In Action.

“Disclosed Matters” means the actions, suits, proceedings and environmental matters disclosed in Schedule 3.06.

“Dividing Person” has the meaning assigned to it in the definition of “Division”.

 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
“Division” means the division of the assets, liabilities and/or obligations of a Person (the “Dividing Person”) among two or more Persons (whether pursuant to a “plan

of division” or similar arrangement), which may or may not include the Dividing Person and pursuant to which the Dividing Person may or may not survive.

“Division Successor”  means  any  Person  that,  upon  the  consummation  of  a  Division  of  a  Dividing  Person,  holds  all  or  any  portion  of  the  assets,  liabilities  and/or
obligations  previously  held  by  such  Dividing  Person  immediately  prior  to  the  consummation  of  such  Division. A  Dividing  Person  which  retains  any  of  its  assets,  liabilities
and/or obligations after a Division shall be deemed a Division Successor upon the occurrence of such Division.

“Document” has the meaning assigned to such term in the Security Agreement.

15 

“Dollar Equivalent” ofAmount” means, for any amount means, at the time of determination thereof, (a) if such amount is expressed in U.S. Dollars,  such  amount and,
(b) if such amount is expressed in a Foreign Currency, the equivalent of such amount in Dollars determined by using the rate of exchange for the purchase of Dollars with the
Foreign Currency last provided (either by publication or otherwise provided to the Administrative Agent) by Reuters on the Business Day (New York City time) immediately
preceding the date of determination or if such service ceases to be available or ceases to provide a rate of exchange for the purchase of Dollars with the Foreign Currency, as
provided by such other publicly available information service which provides that rate of exchange at such time in place of Reuters chosen by the Administrative Agent in its
sole discretion (or if such service ceases to be available or ceases to provide such rate of exchange, the equivalent of such amount in Dollars as determined by the Administrative
Agent using any method of determination it deems appropriate in its sole discretion) and (c) if such amount is denominated in any other currency, the equivalent of such amount
in U.S. Dollars as determined by the Administrative Agent using any method of determination it reasonably deems appropriate in its sole discretion.

“Dollars”, “dollars”, “U.S. Dollars” or “$” refers to lawful money of the United States of America.

“Domestic Subsidiary” means a Subsidiary organized under the laws of a jurisdiction located in the U.S.

“Early Opt-in Election” means, if the then-current Benchmark with respect to Dollars is LIBO Rate, the occurrence of:

(1)            a notification by the Administrative Agent to (or the request by the Borrower to the Administrative Agent to notify) each of the other parties hereto that at
least  five  currently  outstanding  dollar-denominated  syndicated  credit  facilities  at  such  time  contain  (as  a  result  of  amendment  or  as  originally  executed)  a  SOFR-based  rate
(including SOFR, a term SOFR or any other rate based upon SOFR) as a benchmark rate (and such syndicated credit facilities are identified in such notice and are publicly
available for review), and

(2)            the joint election by the Administrative Agent and the Borrower Representative to trigger a fallback from LIBO Rate and the provision by the Administrative

Agent of written notice of such election to the Borrower Representative and the Lenders.

“Earn-Outs” shall mean unsecured liabilities of the Company or any of its Subsidiaries arising under an agreement to make a deferred payment as part of the purchase
price for a Permitted Acquisition, including performance bonuses or consulting payments in any related services, employment or similar agreement, in an amount that is subject
to or contingent upon the revenues, income, cash flow or profits (or the like) of the target of such Permitted Acquisition. Earn-Outs shall be valued as the amount required to be
recorded as a liability on the financial statements of the Loan Parties in accordance with GAAP.

16 

“EBITDA” means, for any period, Net Income for such period plus (a) without duplication and to the extent deducted in determining Net Income for such period, the
sum of (i) Interest Expense for such period, (ii) income tax expense for such period net of tax refunds, (iii) all amounts attributable to depreciation and amortization expense for
such period, (iv) any extraordinary non-cash charges for such period, (v) any other non-cash charges for such period (but excluding any non-cash charge in respect of an item
that  was  included  in  Net  Income  in  a  prior  period  and  any  non-cash  charge  that  relates  to  the  write-down  or  write-off  of  inventory  in  an  aggregate  amount  in  excess  of
$1,000,000  during  such  period),  (vi)  costs,  charges,  losses  and  expenses  to  the  extent  covered  by  insurance  under  which  the  insurer  has  been  properly  notified  and  has  not
denied  or  contested  coverage,  (vii)  any  fees,  costs  or  expenses  incurred  during  such  period  in  connection  with  any Permitted Acquisition  or  financing  that  wasacquisitions,
dispositions, investments or financings (whether or not actually consummated); provided that the aggregate amount permitted to be added back to EBITDA pursuant to this
clause  (vii)  for  all  acquisitions,  dispositions,  investments  and  financings  that  were  not  consummated,  in (x)  shall  not  exceed  an  aggregate  amount notequal  to exceed
$500,0001,000,000  in  any  fiscal  year  of  the  Loan  Parties  and (y)  shall not to exceed an  aggregate  amount  equal  to $2,000,0005,000,000  during  the  term  of  this Agreement,
(viii) the effect on earnings of any write-ups or write-downs of inventory following the consummation of a Permitted Acquisition or other Acquisition permitted hereunder as a
result  of  purchase  accounting,  and  (ix)  fees,  costs  and  expenses  incurred  during  such  period  associated  with  facilities  relocations,  plant  shutdowns  or  the  discontinuance  of
operations, in an aggregate amount not to exceed 10% of EBITDA (calculated without giving effect to this clause (ix)) for such period, minus (b) without duplication and to the
extent included in Net Income, (i) any cash payments made during such period in respect of non-cash charges described in clause (a)(v) taken in a prior period and (ii) any
extraordinary gains and any non-cash items of income for such period, all calculated for the Company and its Subsidiaries on a consolidated basis in accordance with GAAP.
For the purposes of calculating EBITDA (including Net Income) for any period of twelve consecutive months, if at any time during such period, any Loan Party or any of its
Subsidiaries  shall  have  consummated  a  Permitted  Acquisition  or  any  other  Acquisition  permitted  hereunder,  EBITDA  (including  Net  Income)  for  such  period  shall  be
calculated after giving pro forma effect thereto (including pro forma adjustments arising out of events which are directly attributable to such Permitted Acquisition or other
Acquisition  permitted  hereunder,  are  factually  supportable,  and  are  expected  to  have  a  continuing  impact,  in  each  case  determined  on  a  basis  consistent  with Article  11  of
Regulation  S-X  of  the  Securities Act  of  1933,  as  amended,  as  interpreted  by  the  SEC  and  as  certified  by  a  Financial  Officer  of  the  Borrowers)  or  in  such  other  manner
acceptable to Administrative Agent in its Permitted Discretion as if such Permitted Acquisition or other Acquisition permitted hereunder or adjustment occurred on the first day
of such period.

“ECP” means an “eligible contract participant” as defined in Section 1(a)(18) of the Commodity Exchange Act or any regulations promulgated thereunder and the

applicable rules issued by the Commodity Futures Trading Commission and/or the SEC.

“EEA Financial Institution” means (a) any credit institution or investment firm established in any EEA Member Country which is subject to the supervision of an EEA
Resolution Authority, (b) any entity established in an EEA Member Country which is a parent of an institution described in clause (a) of this definition, or (c) any financial
institution  established  in  an  EEA  Member  Country  which  is  a  subsidiary  of  an  institution  described  in  clauses  (a)  or  (b)  of  this  definition  and  is  subject  to  consolidated
supervision with its parent.

“EEA Member Country” means any of the member states of the European Union, Iceland, Liechtenstein, and Norway.

“EEA Resolution Authority ”  means  any  public  administrative  authority  or  any  Person  entrusted  with  public  administrative  authority  of  any  EEA  Member  Country

(including any delegee) having responsibility for the resolution of any EEA Financial Institution.

 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
  
 
 
 
 
“Effective Date” means the date on which the conditions specified in Section 4.01 were satisfied (or waived in accordance with Section 9.02).

“Electronic Signature” means an electronic sound, symbol, or process attached to, or associated with, a contract or other record and adopted by a Person with the intent

to sign, authenticate or accept such contract or record.

“Electronic System” means any electronic system, including e-mail, e-fax, web portal access for such Borrower, Intralinks®, ClearPar®, Debt Domain, Syndtrak and
any other Internet or extranet-based site, whether such electronic system is owned, operated or hosted by the Administrative Agent or any Issuing Bank and any of its respective
Related Parties or any other Person, providing for access to data protected by passcodes or other security system.

17 

“Environmental  Laws”  means  all  laws,  rules,  regulations,  codes,  ordinances,  orders,  decrees,  judgments,  injunctions,  notices  or  binding  agreements  issued,
promulgated or entered into by any Governmental Authority, relating in any way to the environment, preservation or reclamation of natural resources, the management, Release
or threatened Release of any Hazardous Material or to health and safety matters.

“Environmental Liability”  means  any  liability,  contingent  or  otherwise  (including  any  liability  for  damages,  costs  of  environmental  remediation,  fines,  penalties  or
indemnities), directly or indirectly resulting from or based upon (a) any violation of any Environmental Law, (b) the generation, use, handling, transportation, storage, treatment
or disposal of any Hazardous Materials, (c) any exposure to any Hazardous Materials, (d) the Release or threatened Release of any Hazardous Materials into the environment or
(e) any contract, agreement or other consensual arrangement pursuant to which liability is assumed or imposed with respect to any of the foregoing.

“Equipment AG Debt Agreement” has the meaning assigned to such term in Section 6.04.

“Equity Interests” means shares of capital stock, partnership interests, membership interests in a limited liability company, beneficial interests in a trust or other equity

ownership interests in a Person, and any warrants, options or other rights entitling the holder thereof to purchase or acquire any of the foregoing.

“Equivalent Amount” means, for any amount of any Foreign Currency, at the time of determination thereof, (a) if such amount is expressed in such Foreign Currency,
such amount and (b) if such amount is expressed in Dollars, the equivalent of such amount in such Foreign Currency determined by using the rate of exchange for the purchase
of such Foreign Currency with Dollars last provided (either by publication or otherwise provided to the Administrative Agent) by the applicable Reuters source  on the Business
Day (New York City time) immediately preceding the date of determination or if such service ceases to be available or ceases to provide a rate of exchange for the purchase of
such Foreign Currency with Dollars, as provided by such other publicly available information service which provides that rate of exchange at such time in place of Reuters
chosen by the Administrative Agent in its sole discretion (or if such service ceases to be available or ceases to provide such rate of exchange, the equivalent of such amount in
Dollars as determined by the Administrative Agent using any method of determination it deems appropriate in its sole discretion).

“ERISA” means the Employee Retirement Income Security Act of 1974, as amended from time to time.

“ERISA Affiliate” means any trade or business (whether or not incorporated) that, together with a Borrower, is treated as a single employer under Section 414(b) or

(c) of the Code or, solely for purposes of Section 302 of ERISA and Section 412 of the Code, is treated as a single employer under Section 414 of the Code.

“ERISA Event” means (a) any “reportable event”, as defined in Section 4043 of ERISA or the regulations issued thereunder, with respect to a Plan (other than an event
for which the 30-day notice period is waived); (b) the failure to satisfy the “minimum funding standard” (as defined in Section 412 of the Code or Section 302 of ERISA),
whether or not waived; (c) the filing pursuant to Section 412(c) of the Code or Section 302(c) of ERISA of an application for a waiver of the minimum funding standard with
respect to any Plan; (d) the incurrence by any Borrower or any ERISA Affiliate of any liability under Title IV of ERISA with respect to the termination of any Plan; (e) the
receipt by any Borrower or any ERISA Affiliate from the PBGC or a plan administrator of any notice relating to an intention to terminate any Plan or Plans or to appoint a
trustee to administer any Plan; (f) the incurrence by any Borrower or any ERISA Affiliate of any liability with respect to the withdrawal or partial withdrawal of any Borrower
or any ERISA Affiliate from any Plan or Multiemployer Plan; or (g) the receipt by any Borrower or any ERISA Affiliate of any notice, or the receipt by any Multiemployer
Plan from any Borrower or any ERISA Affiliate of any notice, concerning the imposition upon any Borrower or any ERISA Affiliate of Withdrawal Liability or a determination
that a Multiemployer Plan is, or is expected to be, insolvent, in critical status or in reorganization, within the meaning of Title IV of ERISA.

18 

“EU Bail-In Legislation Schedule” means the EU Bail-In Legislation Schedule published by the Loan Market Association (or any successor Person), as in effect from

time to time.

“Event of Default” has the meaning assigned to such term in Article VII.

“Exchange Rate” means, for any Foreign Currency, the rate of exchange therefor as described in clause (b) of the definition of “Dollar Amount”.

“Excluded Swap Obligation” means, with respect to any Loan Guarantor, any Swap Obligation if, and to the extent that, all or a portion of the Guarantee of such Loan
Guarantor of, or the grant by such Loan Guarantor of a security interest to secure, such Swap Obligation (or any Guarantee thereof) is or becomes illegal under the Commodity
Exchange Act or any rule, regulation or order of the Commodity Futures Trading Commission (or the application or official interpretation of any thereof) by virtue of such Loan
Guarantor’s  failure  for  any  reason  to  constitute  an  ECP  at  the  time  the  Guarantee  of  such  Loan  Guarantor  or  the  grant  of  such  security  interest  becomes  or  would  become
effective with respect to such Swap Obligation. If a Swap Obligation arises under a master agreement governing more than one swap, such exclusion shall apply only to the
portion of such Swap Obligation that is attributable to swaps for which such Guarantee or security interest is or becomes illegal.

“Excluded Taxes” means any of the following Taxes imposed on or with respect to a Recipient or required to be withheld or deducted from a payment to a Recipient:
(a) Taxes imposed on or measured by net income (however denominated), franchise Taxes, and branch profits Taxes, in each case, (i) imposed as a result of such Recipient
being organized under the laws of, or having its principal office or, in the case of any Lender, its applicable lending office located in, the jurisdiction imposing such Tax (or any
political subdivision thereof) or (ii) that are Other Connection Taxes; (b) in the case of a Lender, U.S. Federal withholding Taxes imposed on amounts payable to or for the
account of such Lender with respect to an applicable interest in a Loan, Letter of Credit or Commitment pursuant to a law in effect on the date on which (i) such Lender acquires
such interest in the Loan, Letter of Credit or Commitment (other than pursuant to an assignment request by the Borrowers under Section 2.19(b)) or (ii) such Lender changes its
lending office, except in each case to the extent that, pursuant to Section 2.17, amounts with respect to such Taxes were payable either to such Lender’s assignor immediately
before such Lender acquired the applicable interest in a Loan, Letter of Credit or Commitment or to such Lender immediately before it changed its lending office; (c) Taxes
attributable to such Recipient’s failure to comply with Section 2.17(f); and (d) any U.S. Federal withholding Taxes imposed under FATCA.

“Existing Credit Agreement” means that certain Credit Agreement, dated as of June 27, 2018, by and among, the Loan Parties, the lenders party thereto and JPMCB,

as Administrative Agent.

 
 
 
 
  
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
“Existing Letters of Credit” means the letters of credit issued under the Existing Credit Agreement, each of which shall deemed as of the Effective Date to constitute

Letters of Credit issued under this Agreement.

19 

“FATCA” means Sections 1471 through 1474 of the Code, as of the date of this Agreement (or any amended or successor version that is substantively comparable and
not materially more onerous to comply with), any current or future regulations or official interpretations thereof, any agreement entered into pursuant to Section 1471(b)(1) of
the  Code  and  any  fiscal  or  regulatory  legislation,  rules  or  practices  adopted  pursuant  to  any  intergovernmental  agreement,  treaty  or  convention  among  Governmental
Authorities and implementing such Sections of the Code.

“Federal Funds Effective Rate” means, for any day, the rate calculated by the NYFRB based on such day’s federal funds transactions by depositary institutions, as
determined in such manner as shall be set forth on the NYFRB’s Website from time to time, and published on the next succeeding Business Day by the NYFRB as the effective
federal  funds  rate, provided that, if the Federal Funds Effective Rate as so determined would be less than zero, such rate shall be deemed to be zero for the purposes of this
Agreement.

“Federal Reserve Board” means the Board of Governors of the Federal Reserve System of the United States of America.

“Financial Officer” means the chief financial officer, principal accounting officer, treasurer or controller of a Borrower.

“Fixtures” has the meaning assigned to such term in the Security Agreement.

“Flood Laws” has the meaning assigned to such term in Section 8.10.

“Floor” means  the  benchmark  rate  floor,  if  any,  provided  in  this Agreement initially (as  of  the execution of  this AgreementAmendment  No.  4  Effective  Date,  the
modification, amendment or renewal of this Agreement or otherwise) with respect to LIBO Rate.the Adjusted LIBO Rate, LIBO Rate, Adjusted AUD Rate, AUD Rate, Adjusted
NZD Rate, NZD Rate, LIBOR Market Index Rate or the Central Bank Rate. For the avoidance of doubt the Floor as of the Amendment No. 4 Effective Date with respect to
Adjusted LIBO Rate, LIBO Rate, Adjusted AUD Rate, AUD Rate, Adjusted NZD Rate, NZD Rate and the Central Bank Rate is zero.

“Foreign Currency” means (i) Australian Dollars, (ii) New Zealand Dollars and (iii) any additional currencies determined after the Effective Date by mutual agreement
of the Company, each Revolving Lender, the Issuing Bank and the Administrative Agent; provided that each such currency is a lawful currency that is readily available, freely
transferable and not restricted and able to be converted into Dollars.

“Foreign Lender” means (a) if a Borrower is a U.S. Person, a Lender, with respect to such Borrower, that is not a U.S. Person, and (b) if a Borrower is not a U.S.
Person, a Lender, with respect to such Borrower, that is resident or organized under the laws of a jurisdiction other than that in which such Borrower is resident for tax purposes.

“Foreign Plan” means any retirement benefit or pension plan maintained or contributed to by, or entered into with, any Borrower or Subsidiary with respect to any
employees  employed  outside  the  United  States  which  under  applicable  laws  is  required  to  be  funded  through  a  trust  or  other  funding  vehicle  other  than  a  trust  or  funding
vehicle maintained exclusively by a Governmental Authority.

“Foreign Subsidiary” means any Subsidiary which is not a Domestic Subsidiary.

“Foreign Target” shall have the meaning set forth in the definition of Permitted Foreign Target.

“Funding Account” has the meaning assigned to such term in Section 4.01(h).

“GAAP” means generally accepted accounting principles in the U.S.

20 

“Governmental Authority” means the government of the U.S., any other nation or any political subdivision thereof, whether state or local, and any agency, authority,
instrumentality,  regulatory  body,  court,  central  bank  or  other  entity  exercising  executive,  legislative,  judicial,  taxing,  regulatory  or  administrative  powers  or  functions  of  or
pertaining to government.

“Guarantee”  of  or  by  any  Person  (the  “guarantor”)  means  any  obligation,  contingent  or  otherwise,  of  the  guarantor  guaranteeing  or  having  the  economic  effect  of
guaranteeing any Indebtedness or other obligation of any other Person (the “primary obligor”) in any manner, whether directly or indirectly, and including any obligation of the
guarantor, direct or indirect, (a) to purchase or pay (or advance or supply funds for the purchase or payment of) such Indebtedness or other obligation or to purchase (or to
advance or supply funds for the purchase of) any security for the payment thereof, (b) to purchase or lease property, securities or services for the purpose of assuring the owner
of such Indebtedness or other obligation of the payment thereof, (c) to maintain working capital, equity capital or any other financial statement condition or liquidity of the
primary obligor so as to enable the primary obligor to pay such Indebtedness or other obligation or (d) as an account party in respect of any letter of credit or letter of guaranty
issued to support such Indebtedness or obligation; provided, that the term Guarantee shall not include endorsements for collection or deposit in the ordinary course of business.

“Guaranteed Obligations” has the meaning assigned to such term in Section 10.01. “Guarantor Payment” has the meaning assigned to such term in Section 10.11.

“Hazardous  Materials”  means:  (a)  any  substance,  material,  or  waste  that  is  included  within  the  definitions  of  “hazardous  substances,”  “hazardous  materials,”
“hazardous  waste,”  “toxic  substances,”  “toxic  materials,”  “toxic  waste,”  or  words  of  similar  import  in  any  Environmental  Law;  (b)  those  substances  listed  as  hazardous
substances  by  the  United  States  Department  of  Transportation  (or  any  successor  agency)  (49  C.F.R.  172.101  and  amendments  thereto)  or  by  the  Environmental  Protection
Agency (or any successor agency) (40 C.F.R. Part 302 and amendments thereto); and (c) any substance, material, or waste that is petroleum, petroleum-related, or a petroleum
by-product,  asbestos  or  asbestos-containing  material,  polychlorinated  biphenyls,  flammable,  explosive,  radioactive,  Freon  gas,  radon,  or  a  pesticide,  herbicide,  or  any  other
agricultural chemical.

“Impacted AUD Rate Interest Period” has the meaning assigned to it in the definition of “AUD Rate.”

“Impacted LIBO Rate Interest Period” has the meaning assigned to such term in the definition of “LIBO Rate”.

“Impacted NZD Rate Interest Period” has the meaning assigned to such termit in the definition of “LIBONZD Rate”.”

“Increasing Lender” shall have the meaning assigned to such in Section 2.09(d).

 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
“Incremental Term Loan” has the meaning assigned to such term in Section 2.09(d).

“Incremental Term Loan Amendment” has the meaning assigned to such term in Section 2.09(h).

21 

“Indebtedness” of any Person means, without duplication, (a) all obligations of such Person for borrowed money or with respect to deposits or advances of any kind,
(b) all obligations of such Person evidenced by bonds, debentures, notes or similar instruments, (c) all obligations of such Person upon which interest charges are customarily
paid, (d) all obligations of such Person under conditional sale or other title retention agreements relating to property acquired by such Person, (e) all obligations of such Person
in respect of the deferred purchase price of property or services (excluding current accounts payable incurred in the ordinary course of business), (f) all Indebtedness of others
secured by (or for which the holder of such Indebtedness has an existing right, contingent or otherwise, to be secured by) any Lien on property owned or acquired by such
Person, whether or not the Indebtedness secured thereby has been assumed, (g) all Guarantees by such Person of Indebtedness of others, (h) all Capital Lease Obligations of
such Person, (i) all obligations, contingent or otherwise, of such Person as an account party in respect of letters of credit and letters of guaranty, (j) all obligations, contingent or
otherwise, of such Person in respect of bankers’ acceptances, (k) obligations under any earn-out (which for all purposes of this Agreement shall be valued at the maximum
potential amount payable with respect to such earn-out), (l) any other Off-Balance Sheet Liability, (m) all obligations of such Person to purchase, redeem, retire, defease or
otherwise  make  any  payment  in  respect  of  any  Equity  Interest  in  such  Person  or  any  other  Person  and  (n)  obligations,  whether  absolute  or  contingent  and  howsoever  and
whensoever  created,  arising,  evidenced  or  acquired  (including  all  renewals,  extensions  and  modifications  thereof  and  substitutions  therefor),  under  (i)  any  and  all  Swap
Agreements, and (ii) any and all cancellations, buy backs, reversals, terminations or assignments of any Swap Agreement transaction. The Indebtedness of any Person shall
include the Indebtedness of any other entity (including any partnership in which such Person is a general partner) to the extent such Person is liable therefor as a result of such
Person’s ownership interest in or other relationship with such entity, except to the extent the terms of such Indebtedness provide that such Person is not liable therefor.

“Indemnified Taxes” means (a) Taxes, other than Excluded Taxes, imposed on or with respect to any payment made by, or on account of any obligation of any Loan

Party under any Loan Document and (b) to the extent not otherwise described in the foregoing clause (a) hereof, Other Taxes.

“Indemnitee” has the meaning assigned to such term in Section 9.03(b).

“Ineligible Institution” has the meaning assigned to such term in Section 9.04(b). “Information” has the meaning assigned to such term in Section 9.12.

“Initial Term Loans” means the term loans extended by the Term Lenders to the Borrowers on the Effective Date pursuant to Section 2.01(b) hereof.

“Instrument of Adherence” means an Instrument of Adherence in substantially the form of Exhibit F.

“Intellectual Property” has the meaning assigned to such term in the Security Agreement.

“Interest  Election  Request”  means  a  request  by  the  Borrower  Representative  to  convert  or  continue  a  Borrowing  in  accordance  with  Section  2.08,  which  shall  be

substantially in the form of Exhibit C or any other form approved by the Administrative Agent.

“Interest Expense” means, for any period, total interest expense (including that attributable to Capital Lease Obligations) of the Company and its Subsidiaries for such
period with respect to all outstanding Indebtedness of the Company and its Subsidiaries (including all commissions, discounts and other fees and charges owed with respect to
letters of credit and bankers’ acceptances and net costs under Swap Agreements in respect of interest rates to the extent such net costs are allocable to such period in accordance
with GAAP), calculated on a consolidated basis for the Company and its Subsidiaries for such period in accordance with GAAP.

22 

“Interest Payment Date” means (a) with respect to any ABR Loan or any CBR Loan, the first Business Day of each fiscal quarter and the Maturity Date, and (b) with
respect  to  any  Term  Benchmark  Loan,  the  last  day  of  the  Interest  Period  applicable  to  the  Borrowing  of  which  such  Loan  is  a  part  (and,  in  the  case  of  a  Term  Benchmark
Borrowing with an Interest Period of more than three months’ duration, each day prior to the last day of such Interest Period that occurs at intervals of three months’ duration
after the first day of such Interest Period), and the Maturity Date.

“Interest Period” means, with respect to any Term Benchmark Borrowing, the period commencing on the date of such Term Benchmark Borrowing and ending on the
numerically  corresponding  day  in  the  calendar  month  that  is  one,  three  or  six  months  thereafter,  as  the  Borrower  Representative  may  elect,  in  each  case,  subject  to  the
availability for the Benchmark applicable to the relevant Loan or Commitment for any Agreed Currency; provided, that (i) if any Interest Period would end on a day other than a
Business Day, such Interest Period shall be extended to the next succeeding Business Day unless, such next succeeding Business Day would fall in the next calendar month, in
which case such Interest Period shall end on the next preceding Business Day and, (ii) any Interest Period that commences on the last Business Day of a calendar month (or on a
day for which there is no numerically corresponding day in the last calendar month of such Interest Period) shall end on the last Business Day of the last calendar month of such
Interest  Period and  (iii)  no  tenor  that  has  been  removed  from  this  definition  pursuant  to  Section  2.14(g)  shall  be  available  for  specification  in  such  Borrowing  Request  or
Interest Election Request. For purposes hereof, the date of a Borrowing initially shall be the date on which such Borrowing is made and, in the case of a Revolving Borrowing,
thereafter shall be the effective date of the most recent conversion or continuation of such Borrowing.

“Interpolated  Rate”  means, at  any  time,  for  any  Interest  Period,  the  rate  per  annum  (rounded  to  the  same  number  of  decimal  places  as  the LIBO Screen  Rate)
determined by the Administrative Agent (which determination shall be conclusive and binding absent manifest error) to be equal to the rate that results from interpolating on a
linear basis between: (a) the LIBO Screen Rate for the longest period (for which the LIBO Screen Rate is available) that is shorter than the Impacted Interest Period and (b) the
LIBO Screen Rate for the shortest period (for which the LIBO Screen Rate is available) that exceeds the Impacted Interest Period, in each case, at such time; provided, that if any
Interpolated rate shall be less than zero, such rate shall be deemed to be zero for purposes of this Agreement.with respect to (a) any Term Benchmark Borrowing denominated in
Dollars,  the  LIBO  Interpolated  Rate,  (b)  any  Term  Benchmark  Borrowing  denominated  in Australian  Dollars,  the AUD  Interpolated  Rate,  and  (c)  any  Term  Benchmark
Borrowing denominated in New Zealand Dollars, the NZD Interpolated Rate.

“IRS” means the United States Internal Revenue Service.

“ISDA Definitions” means the 2006 ISDA Definitions published by the International Swaps and Derivatives Association, Inc. or any successor thereto, as amended or
supplemented  from  time  to  time,  or  any  successor  definitional  booklet  for  interest  rate  derivatives  published  from  time  to  time  by  the  International  Swaps  and  Derivatives
Association, Inc. or such successor thereto.

“Issuing Bank” means JPMCB, in its capacity as the issuer of Letters of Credit hereunder. Any Issuing Bank may, in its discretion, arrange for one or more Letters of
Credit to be issued by its Affiliates, in which case the term “Issuing Bank” shall include any such Affiliate with respect to Letters of Credit issued by such Affiliate (it being
agreed that such Issuing Bank shall, or shall cause such Affiliate to, comply with the requirements of Section 2.06 with respect to such Letters of Credit). At any time there is

 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
more than one Issuing Bank, all singular references to the Issuing Bank shall mean any Issuing Bank, either Issuing Bank, each Issuing Bank, the Issuing Bank that has issued
the applicable Letter of Credit, or both (or all) Issuing Banks, as the context may require.

23 

“Joinder Agreement” means a Joinder Agreement in substantially the form of Exhibit D or such other form reasonably acceptable to the Administrative Agent.

“JPMCB” means JPMorgan Chase Bank, N.A., a national banking association, in its individual capacity, and its successors.

“JPMCB Parties” has the meaning assigned to such term in Section 9.18.

“LC Collateral Account” has the meaning assigned to such term in Section 2.06(j).

“LC Disbursement” means any payment made by an Issuing Bank pursuant to a Letter of Credit.

“LC Exposure” means, at any time, the sum of the Commercial LC Exposure and the Standby LC Exposure at such time. The LC Exposure of any Revolving Lender

at any time shall be its Applicable Percentage of the aggregate LC Exposure at such time.

“Lease Financing” means (i) a lease of specific equipment as defined in Article 2-A of the UCC, and (ii) a secured financing transaction secured by specific equipment,

whether that transaction is called a lease or a loan, entered into by any Loan Party or its Subsidiaries with JPMCB or any of its Affiliates (in this context, the “Lessor”).

“Lease Deficiency Obligation”  means  after  default,  repossession  and  disposition  of  the  equipment  which  is  the  subject  of  or  which  secures  a  Lease  Financing,  the
amount, if any, by which (i) any and all obligations of the Loan Parties or their Subsidiaries to a Lessor, arising, evidenced or acquired (including all renewals, extensions and
modifications thereof and substitutions therefor) in connection with a specific Lease Financing, exceeds (ii) the Net Proceeds realized by the Lessor upon the disposition of the
equipment which is the subject of or which secures the specific Lease Financing.

“Lender Parent” means, with respect to any Lender, any Person as to which such Lender is, directly or indirectly, a subsidiary.

“Lender-Related Person” has the meaning assigned to such term in Section 9.03(b).

“Lenders”  means  the  Persons  listed  on  the Commitment Schedule (or, if the Commitments have terminated or expired, a Person holding Credit Exposure) and  any
other Person that shall have become a Lender hereunder pursuant to Section 2.09 or an Assignment and Assumption, other than any such Person that ceases to be a Lender
hereunder pursuant to an Assignment and Assumption. Unless the context otherwise requires, the term “Lenders” includes the Swingline Lender and the Issuing Bank.

“Letters of Credit” means the letters of credit issued pursuant to this Agreement, and the term “Letter of Credit” means any one of them or each of them singularly, as
the  context  may  require. All  Existing  Letters  of  Credit  shall  be  deemed  to  have  been  issued  pursuant  to  this Agreement,  and  from  and  after  the  Effective  Date  shall  in  all
respects be subject to and governed by the terms and conditions hereof.

“Liabilities” means any losses, claims (including intraparty claims), demands, damages or liabilities of any kind.

“LIBO Interpolated Rate” means, at any time, with respect to any Term Benchmark Borrowing denominated in Dollars and for any Interest Period, the rate per annum
(rounded to the same number of decimal places as the LIBO Screen Rate) determined by the Administrative Agent (which determination shall be conclusive and binding absent
manifest error) to be equal to the rate that results from interpolating on a linear basis between: (a) the LIBO Screen Rate for the longest period (for which the LIBO Screen Rate
is available) that is shorter than the Impacted LIBO Rate Interest Period; and (b) the LIBO Screen Rate for the shortest period (for which the LIBO Screen Rate is available)
that exceeds the Impacted LIBO Rate Interest Period, in each case, at such time; provided that if any LIBO Interpolated Rate shall be less than 0%, such rate shall be deemed to
be 0% for the purposes of this Agreement.

24 

“LIBO  Rate”  means,  with  respect  to  any  Term  Benchmark  Borrowing denominated  in  Dollars  and for  any  applicable  Interest  Period,  the  LIBO  Screen  Rate  at
approximately  11:00  a.m.,  London  time,  two  (2)  Business  Days  prior  to  the  commencement  of  such  Interest  Period;  provided  that,  if  the  LIBO  Screen  Rate  shall  not  be
available  at  such  time  for  such  Interest  Period  (an  “Impacted LIBO  Rate Interest Period”), with  respect  to  Dollars  then  the  LIBO  Rate  shall  be  the LIBO Interpolated  Rate,
subject  to  Section  2.14  in  the  event  that the Administrative Agent  shall conclude that it shall not be possible to determine such Interpolated Rate (which conclusion shall  be
conclusive and binding absent manifest error).

“LIBO  Screen  Rate”  means,  for  any  day  and  time,  with  respect  to  any  Term  Benchmark  Borrowing  or  a  Swingline  Loan denominated  in  Dollars for  any  Interest
Period,  the  London  interbank  offered  rate  as  administered  by  ICE  Benchmark Administration  (or  any  other  Person  that  takes  over  the  administration  of  such  rate  for  U.S.
Dollars) for a period equal in length to such Interest Period as displayed on such day and time on pages LIBOR01 or LIBOR02 of the Reuters screen that displays such rate (or,
in the event such rate does not appear on a Reuters page or screen, on any successor or substitute page on such screen that displays such rate, or on the appropriate page of such
other information service that publishes such rate from time to time as selected by the Administrative Agent in its reasonable discretion);  provided that if the LIBO Screen Rate
as so determined would be less than zero, such rate shall be deemed to zero for the purposes of this Agreement.

“LIBOR Market Index Rate” means, for any date, the LIBO Screen Rate for a one-month Interest Period as of 11:00 a.m., London time, on such day, or if such day is
not a Business Day, then the immediately preceding Business Day (or if not so reported, then as determined by the Administrative Agent from another recognized source or
interbank quotation); provided that, if such LIBO Screen Rate is determined by reference to an Impacted LIBO Rate Interest Period, the LIBOR Market Index Rate shall be the
LIBO Interpolated Rate, subject to Section 2.14 in the event that the Administrative Agent shall conclude that it shall not be possible to determine such LIBO Interpolated Rate
(which conclusion shall be conclusive and binding absent manifest error). It is understood and agreed that all of the terms and conditions of this definition of “LIBOR Market
Index Rate” shall be subject to Section 2.14.

“Lien” means, with respect to any asset, (a) any mortgage, deed of trust, lien, pledge, hypothecation, encumbrance, charge or security interest (including any security
interest as defined in the Australian PPSA which secures payment of money or performance of an obligation) in, on or of such asset, (b) the interest of a vendor or a lessor under
any  conditional  sale  agreement,  capital  lease,  hire  purchase  or  title  retention  agreement  (or  any  financing  lease  having  substantially  the  same  economic  effect  as  any  of  the
foregoing) relating to such asset and (c) in the case of securities, any purchase option, call or similar right of a third party with respect to such securities.

“Loan Documents”  means,  collectively,  this Agreement,  any  promissory  notes  issued  pursuant  to  this Agreement,  any  Letter  of  Credit  applications,  the  Collateral
Documents, the Loan Guaranty, the Third Amendment and all other agreements, instruments, documents and certificates identified in Section 4.01 executed and delivered to, or

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
in favor of, the Administrative Agent or any Lender and including all other pledges, powers of attorney, consents, assignments, contracts, notices, letter of credit agreements,
letter  of  credit  applications  and  any  agreements  between  the  Borrower  Representative  and  the  Issuing  Bank  regarding  the  respective  rights  and  obligations  between  any
Borrower and the Issuing Bank in connection with the issuance of Letters of Credit, and all other written matter whether heretofore, now or hereafter executed by or on behalf of
any  Loan  Party,  or  any  employee  of  any  Loan  Party,  and  delivered  to  the  Administrative  Agent  or  any  Lender  in  connection  with  this  Agreement  or  the  transactions
contemplated hereby. Any reference in this Agreement or any other Loan Document to a Loan Document shall include all appendices, exhibits or schedules thereto, and all
amendments, restatements, supplements or other modifications thereto, and shall refer to this Agreement or such Loan Document as the same may be in effect at any and all
times such reference becomes operative.

25 

“Loan Guarantor” means each Loan Party.

“Loan Guaranty” means Article X of this Agreement.

“Loan Parties” means, collectively, the Borrowers, the Borrowers’ Material Subsidiaries party hereto on the Third Amendment Effective Date, and any other Person
who becomes a party to this Agreement pursuant to a Joinder Agreement (including, without limitation, as required pursuant to the Third Amendment) and their respective
successors and assigns, and the term “Loan Party” shall mean any one of them or all of them individually, as the context may require.

“Loans” means the Revolving Loans and Term Loans made by the Lenders pursuant to this Agreement, including Swingline Loans.

“Margin Stock” means margin stock within the meaning of Regulations T, U and X, as applicable.

“Material Adverse Effect” means a material adverse effect on (a) the business, assets, properties or condition of (i) the Company and its Subsidiaries taken as a whole
or (ii) the Loan Parties taken as a whole, (b) the ability of any Loan Party to perform any of its obligations under the Loan Documents to which it is a party, (c) the Collateral, or
the Administrative Agent’s Liens (on behalf of itself and other Secured Parties) on the Collateral or the priority of such Liens, or (d) the validity of, or the enforceability of any
of the rights of or benefits available to the Administrative Agent, the Issuing Bank or the Lenders under any of the Loan Documents.

“Material Indebtedness” means Indebtedness (other than the Loans and Letters of Credit), or obligations in respect of one or more Swap Agreements, of any one or
more of the Company and its Subsidiaries in an aggregate principal amount exceeding $1,000,000. For purposes of determining Material Indebtedness, the “principal amount”
of  the  obligations  of  the  Company  or  any  Subsidiary  in  respect  of  any  Swap Agreement  at  any  time  shall  be  the  maximum  aggregate  amount  (giving  effect  to  any  netting
agreements) that the Company or such Subsidiary would be required to pay if such Swap Agreement were terminated at such time.

“Material Subsidiary” means each Subsidiary (i) which, as of the most recent fiscal quarter of the Company, for the period of four consecutive fiscal quarters then
ended,  for  which  financial  statements  have  been  delivered  pursuant  to  Section  5.01(a)  or  (b),  contributed  greater  than  five  percent  (5%)  of  consolidated  EBITDA  of  the
Company and its Subsidiaries for such period or (ii) which contributed greater than five percent (5%) of Consolidated Total Assets as of such date;  provided that, if at any time
the  aggregate  amount  of  consolidated  EBITDA  of  the  Company  and  its  Subsidiaries  or  Consolidated  Total  Assets  attributable  to  all  Subsidiaries  that  are  not  Material
Subsidiaries exceeds ten percent (10%) of consolidated EBITDA of the Company and its Subsidiaries for any such period or ten percent (10%) of Consolidated Total Assets as
of the end of any such fiscal quarter, the Company (or, in the event the Company has failed to do so within ten (10) days, the Administrative Agent) shall designate sufficient
Subsidiaries as “Material Subsidiaries” to eliminate such excess, and such designated Subsidiaries shall for all purposes of this Agreement constitute Material Subsidiaries.

26 

“Maturity Date” means May 3, 2024 or any earlier date on which the Commitments are reduced to zero or otherwise terminated pursuant to the terms hereof.

“Maximum Rate” has the meaning assigned to such term in Section 9.17. “Moody’s” means Moody’s Investors Service, Inc.

“MIRE Event” means, if there are any Mortgaged Properties located in the United States at such time, any increase, extension or renewal of any of the Commitments
or Loans (including an Incremental Term Loans or any other incremental credit facilities hereunder, but excluding (i) any continuation or conversion of Borrowings, (ii) the
making of any Loan or (iii) the issuance or extension of Letters of Credit).

“Mortgage” means any mortgage, deed of trust or other agreement which conveys or evidences a Lien in favor of the Administrative Agent, for the benefit of the

Administrative Agent and the other Secured Parties, on real property of a Loan Party, including any amendment, restatement, modification or supplement thereto.

“Mortgaged Property” means, at any time, any real property of a Loan Party subject to a Mortgage at such time.

“Multiemployer Plan” means a multiemployer plan as defined in Section 4001(a)(3) of ERISA.

“Net Income” means, for any period, the consolidated net income (or loss) of the Company and its Subsidiaries, determined on a consolidated basis in accordance with
GAAP; provided that there shall be excluded (a) the income (or deficit) of any Person accrued prior to the date it becomes a Subsidiary or is merged into or consolidated with
the Company or any of its Subsidiaries, (b) the income (or deficit) of any Person (other than a Subsidiary) in which the Company or any of its Subsidiaries has an ownership
interest,  except  to  the  extent  that  any  such  income  is  actually  received  by  the  Company  or  such  Subsidiary  in  the  form  of  dividends  or  similar  distributions  and  (c)  the
undistributed earnings of any Subsidiary to the extent that the declaration or payment of dividends or similar distributions by such Subsidiary is not at the time permitted by the
terms of any contractual obligation (other than under any Loan Document) or Requirement of Law applicable to such Subsidiary.

“Net Proceeds” means, with respect to any event, (a) the cash proceeds received in respect of such event including (i) any cash received in respect of any non-cash
proceeds (including any cash payments received by way of deferred payment of principal pursuant to a note or installment receivable or purchase price adjustment receivable or
otherwise, but excluding any interest payments), but only as and when received, (ii) in the case of a casualty, insurance proceeds and (iii) in the case of a condemnation or
similar event, condemnation awards and similar payments, minus (b) the sum of (i) all reasonable fees and out-of-pocket expenses paid to third parties (other than Affiliates) in
connection  with  such  event,  (ii)  in  the  case  of  a  sale,  transfer  or  other  disposition  of  an  asset  (including  pursuant  to  a  sale  and  leaseback  transaction  or  a  casualty  or  a
condemnation or similar proceeding), the amount of all payments required to be made as a result of such event to repay Indebtedness (other than Loans) secured by such asset or
otherwise  subject  to  mandatory  prepayment  as  a  result  of  such  event  and  (iii)  the  amount  of  all  taxes  paid  (or  reasonably  estimated  to  be  payable)  and  the  amount  of  any
reserves established to fund contingent liabilities reasonably estimated to be payable, in each case during the year that such event occurred or the next succeeding year and that
are directly attributable to such event (as determined reasonably and in good faith by a Financial Officer of the Borrower Representative).

“New Zealand Dollars” means that lawful currency of New Zealand.

“Non-Consenting Lender” has the meaning assigned to such term in Section 9.02(c).

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
27 

“NYFRB” means the Federal Reserve Bank of New York.

“NYFRB’s Website” means the website of the NYFRB at http://www.newyorkfed.org, or any successor source.

“NYFRB Rate” means, for any day, the greater of (a) the Federal Funds Effective Rate in effect on such day and (b) the Overnight Bank Funding Rate in effect on
such day(or for any day that is not a Business Day, for the immediately preceding Business Day); provided that if none of such rates are published for any day that is a Business
Day, the term “NYFRB Rate” means the rate for a federal funds transaction quoted at 11:00 a.m. on such day received by the Administrative Agent from a federal funds broker
of recognized standing selected by it; provided, further, that if any of the aforesaid rates as so determined would be less than zero, such rate shall be deemed to be zero for
purposes of this Agreement.

“NZ Companies Act” means the Companies Act 1993 (New Zealand).

“NZD Interpolated Rate” means, at any time, with respect to any Term Benchmark Borrowing denominated in Australian Dollars and for any Interest Period, the rate
per annum (rounded to the same number of decimal places as the NZD Screen Rate) determined by the Administrative Agent (which determination shall be conclusive and
binding absent manifest error) to be equal to the rate that results from interpolating on a linear basis between: (a) the NZD Screen Rate for the longest period (for which the
NZD Screen Rate is available) that is shorter than the Impacted NZD Rate Interest Period; and (b) the NZD Screen Rate for the shortest period (for which the NZD Screen Rate
is available) that exceeds the Impacted NZD Rate Interest Period, in each case, at such time; provided that if any NZD Interpolated Rate shall be less than 0%, such rate shall be
deemed to be 0% for the purposes of this Agreement.

“NZD  Rate”  means,  with  respect  to  any  Term  Benchmark  Borrowing  denominated  in  New  Zealand  Dollars  and  for  any  Interest  Period,  the  NZD  Screen  Rate  at
approximately 11:00 a.m., Wellington, New Zealand time, on the first day of such Interest Period; provided that, if the NZD Screen Rate shall not be available at such time for
such Interest Period (an “Impacted NZD Rate Interest Period”) with respect to New Zealand Dollars, then the NZD Rate shall be the NZD Interpolated Rate.

“NZD Screen Rate” means, for any day and time, with respect to any Term Benchmark Borrowing denominated in New Zealand Dollars and for any Interest Period,
the  rate  per  annum  determined  by  the Administrative Agent  which  is  equal  to  the  average  bank  bill  reference  rate  as  administered  by  the  New  Zealand  Financial  Markets
Association  (or  any  other  Person  that  takes  over  the  administration  of  such  rate)  for  bills  of  exchange  with  a  tenor  equal  in  length  to  such  Interest  Period  as  displayed  on
page BKBM of the Reuters screen (or, in the event such rate does not appear on such page, on any successor or substitute page on such screen that displays such rate, or on the
appropriate page of such other information service that publishes such rate, or on the appropriate page of such other information service that publishes such rate as shall be
selected by the Administrative Agent from time to time in its reasonable discretion); provided that if, the NZD Screen Rate shall be less than the Floor, the NZD Screen Rate
shall be deemed to be the Floor for purposes of this Agreement.

“Obligated Party” has the meaning assigned to such term in Section 10.02.

“Obligations”  means  all  unpaid  principal  of  and  accrued  and  unpaid  interest  on  the  Loans,  all  LC  Exposure,  all  accrued  and  unpaid  fees  and  all  expenses,
reimbursements, indemnities and other obligations and indebtedness (including interest and fees accruing during the pendency of any bankruptcy, insolvency, receivership or
other  similar  proceeding,  regardless  of  whether  allowed  or  allowable  in  such  proceeding),  obligations  and  liabilities  of  any  of  the  Loan  Parties  to  any  of  the  Lenders,  the
Administrative Agent, the Issuing Bank or any indemnified party, individually or collectively, existing on the Effective Date or arising thereafter, direct or indirect, joint or
several, absolute or contingent, matured or unmatured, liquidated or unliquidated, secured or unsecured, arising by contract, operation of law or otherwise, arising or incurred
under this Agreement or any of the other Loan Documents or in respect of any of the Loans made or reimbursement or other obligations incurred or any of the Letters of Credit
or other instruments at any time evidencing any thereof.

28 

“OFAC” means the Office of Foreign Assets Control of the United States Department of the Treasury.

“Off-Balance Sheet Liability” of a Person means (a) any repurchase obligation or liability of such Person with respect to accounts or notes receivable sold by such
Person, (b) any indebtedness, liability or obligation under any so-called “synthetic lease” transaction entered into by such Person, or (c) any indebtedness, liability or obligation
arising with respect to any other transaction which is the functional equivalent of or takes the place of borrowing but which does not constitute a liability on the balance sheet of
such Person (other than operating leases).

“Original Indebtedness” has the meaning assigned to such term in Section 6.01.

“Other Benchmark Rate Election” means, with respect to any Loan denominated in Dollars, if the then-current Benchmark is the LIBO Rate, the occurrence of:

(a)  a  request  by  the  Borrower  to  the  Administrative  Agent  to  notify  each  of  the  other  parties  hereto  that,  at  the  determination  of  the  Borrower,  dollar-
denominated syndicated credit facilities at such time contain (as a result of amendment or as originally executed), in lieu of a LIBOR-based rate, a term benchmark rate
as a benchmark rate, and

(b) the Administrative Agent, in its sole discretion, and the Borrower jointly elect to trigger a fallback from the LIBO Rate and the provision, as applicable, by

the Administrative Agent of written notice of such election to the Borrower and the Lenders.

“Other  Connection  Taxes”  means,  with  respect  to  any  Recipient,  Taxes  imposed  as  a  result  of  a  present  or  former  connection  between  such  Recipient  and  the
jurisdiction imposing such Taxes (other than a connection arising from such Recipient having executed, delivered, become a party to, performed its obligations under, received
payments under, received or perfected a security interest under, engaged in any other transaction pursuant to, or enforced, any Loan Document, or sold or assigned an interest in
any Loan, Letter of Credit or any Loan Document).

“Other Taxes” means all present or future stamp, court or documentary, intangible, recording, filing or similar Taxes that arise from any payment made under, from the
execution, delivery, performance, enforcement or registration of, from the receipt or perfection of a security interest under, or otherwise with respect to, any Loan Document,
except any such Taxes that are Other Connection Taxes imposed with respect to an assignment (other than an assignment made pursuant to Section 2.19).

“Overnight Bank Funding Rate” means, for any day, the rate comprised of both overnight federal funds and overnight Term Benchmark borrowings denominated  in
Dollars by U.S.-managed banking offices of depository institutions (as such composite rate shall be determined by the NYFRB as set forth on the NYFRB’s Website from time
to time) and published on the next succeeding Business Day by the NYFRB as an overnight bank funding rate.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
29 

“Overnight Rate” means, for any day, (a) with respect to any amount denominated in Dollars, the NYFRB Rate and (b) with respect to any amount denominated in a
Foreign Currency, an overnight rate determined by the Administrative Agent or the Issuing Bank, as the case may be, in accordance with banking industry rules on interbank
compensation.

“Paid in Full” or “Payment in Full”  means,  (i)  the  indefeasible  payment  in  full  in  cash  of  all  outstanding  Loans  and  LC  Disbursements,  together  with  accrued  and
unpaid interest thereon, (ii) the termination, expiration, or cancellation and return of all outstanding Letters of Credit (or alternatively, with respect to each such Letter of Credit,
the furnishing to the Administrative Agent of a cash deposit, or at the discretion of the Administrative Agent a backup standby letter of credit satisfactory to the Administrative
Agent and the Issuing Bank, in an amount equal to 105% of the LC Exposure as of the date of such payment), (iii) the indefeasible payment in full in cash of the accrued and
unpaid fees, (iv) the indefeasible payment in full in cash of all reimbursable expenses and other Secured Obligations (other than Unliquidated Obligations for which no claim has
been  made  and  other  obligations  expressly  stated  to  survive  such  payment  and  termination  of  this Agreement),  together  with  accrued  and  unpaid  interest  thereon,  (v)  the
termination  of  all  Commitments,  and  (vi)  the  termination  of  the  Swap Agreement  Obligations  and  the  Banking  Services  Obligations  or  entering  into  other  arrangements
satisfactory to the Secured Parties counterparties thereto.

“Participant” has the meaning assigned to such term in Section 9.04(c).

“Participant Register” has the meaning assigned to such term in Section 9.04(c).

“Payment” has the meaning assigned to it in Section 8.11.

“Payment Notice” has the meaning assigned to it in Section 8.11.

“PBGC” means the Pension Benefit Guaranty Corporation referred to and defined in ERISA and any successor entity performing similar functions.

“Permitted Acquisition” means any Acquisition by any Loan Party in a transaction that satisfies each of the following requirements:

(a)            such Acquisition is not a hostile or contested acquisition;

(b)            the business acquired in connection with such Acquisition is (i) unless a Permitted Foreign Target, located in the U.S. and organized under applicable U.S.
and state laws, and (ii) not engaged, directly or indirectly, in any line of business other than the (I) businesses in which the Loan Parties are engaged on the Effective Date,
(II) businesses that are reasonably similar, ancillary, or complementary thereto or a line of business that is a reasonable extension, development or expansion thereof, in each
case, solely with respect to the businesses that a Loan Party is engaged on the Effective Date, and (III) businesses otherwise approved by the Administrative Agent in its sole
discretion.

(c)            both before and after giving effect to such Acquisition and the Loans (if any) requested to be made in connection therewith, each of the representations and
warranties in the Loan Documents is true and correct (except any such representation or warranty which relates to a specified prior date) and no Default or Event of Default
exists or would result therefrom;

(d)            as soon as available, but not less than fifteen (15) days prior to such Acquisition (or such shorter time as the Administrative Agent may agree in its sole
discretion),  the  Borrower  Representative  has  provided  the  Administrative  Agent  (i)  notice  of  such  Acquisition  and  (ii)  a  copy  of  all  business  and  financial  information
reasonably requested by the Administrative Agent including pro forma financial statements, statements of cash flow, and projections;

(e)            the total consideration (including the maximum potential total amount of all deferred payment obligations (including earn-outs) and Indebtedness assumed or
incurred) in connection with all such Acquisitions during any calendar year shall not exceed $20,000,000 unless the pro forma Consolidated Total Leverage Ratio (calculated on
a pro  forma basis  as  at  the  end  of  the  most  recently  ended  fiscal  quarter  for  which  financial  statements  are  then  available  after  giving  effect  to  such Acquisition  and  the
incurrence of any Indebtedness incurred in connection therewith) would not exceed 2.50:1.00;

30 

(f)            if such Acquisition is an acquisition of the Equity Interests of a Person, such Acquisition is structured so that the acquired Person shall become a wholly-

owned Subsidiary of a Loan Party pursuant to the terms of this Agreement;

(g)            if such Acquisition is an acquisition of assets, such Acquisition is structured so that a Loan Party shall acquire such assets;

(h)            if such Acquisition is an acquisition of Equity Interests, such Acquisition will not result in any violation of Regulation U;

(i)            if such Acquisition involves a merger or a consolidation involving a Borrower or any other Loan Party, such Borrower or such Loan Party, as applicable,
shall  be  the  surviving  entity  unless  such  surviving  entity,  if  other  than  a  Borrower  or  Loan  Party,  executes  a  Joinder Agreement  and  becomes  a  Borrower  or  Loan  Party
hereunder;

(j)            no Loan Party shall, as a result of or in connection with any such Acquisition, assume or incur any direct or contingent liabilities (whether relating to

environmental, tax, litigation, or other matters) that could reasonably be expected to have a Material Adverse Effect;

(k)            unless the Administrative Agent and the Lenders in their sole discretion consent otherwise, in connection with an Acquisition of the Equity Interests of any
Person, all Liens on property of such Person shall be terminated, and in connection with an Acquisition of the assets of any Person, all Liens on such assets shall be terminated
(except, in each instance, for Liens permitted under Section 6.02);

(l)            all actions required to be taken with respect to any newly acquired or formed Subsidiary of a Borrower or a Loan Party, as applicable, required under

Section 5.13 shall have been taken, provided, that the Administrative Agent may grant additional time to satisfy such actions in its sole discretion; and

(m)            the Borrower Representative shall have delivered to the Administrative Agent (i) the substantially final form documentation relating to such Acquisition
within  2  days  (or  such  shorter  time  as  the Administrative Agent  may  agree  in  its  sole  discretion)  prior  to  the  consummation  thereof,  and  (ii)  the  final  executed  material
documentation relating to such Acquisition within 3 days following the consummation thereof.

“Permitted Discretion” means a determination made in good faith and in the exercise of reasonable (from the perspective of a secured lender) business judgment.

“Permitted Encumbrances” means:

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(a)            Liens imposed by law for Taxes that are not yet due or are being contested in compliance with Section 5.04;

31 

(b)                        carriers’,  landlord’s,  warehousemen’s,  mechanics’,  materialmen’s,  repairmen’s  and  other  like  Liens  imposed  by  law,  arising  in  the  ordinary  course  of

business and securing obligations that are not overdue by more than thirty (30) days or are being contested in compliance with Section 5.04;

(c)            pledges and deposits made in the ordinary course of business in compliance with workers’ compensation, unemployment insurance and other social security

laws or regulations;

(d)            deposits to secure the performance of bids, trade contracts, leases, statutory obligations, surety and appeal bonds, performance bonds and other obligations of

a like nature, in each case in the ordinary course of business;

(e)            judgment Liens in respect of judgments that do not constitute an Event of Default under clause (k) of Article VII; and

(f)            easements, zoning restrictions, rights-of-way and similar encumbrances on real property imposed by law or arising in the ordinary course of business that do
not secure any monetary obligations and do not materially detract from the value of the affected property or interfere with the ordinary conduct of business of any Borrower or
any Subsidiary;

provided that the term “Permitted Encumbrances” shall not include any Lien securing Indebtedness, except with respect to clause (e) above.

“Permitted Foreign Target” means a Target that is not incorporated, formed or organized in the U.S. or any State or jurisdiction thereof (a “Foreign Target”); provided,
however,  that  an  acquisition  of  a  Foreign  Target  shall  only  qualify  as  a  Permitted Acquisition  if  each  of  the  other  requirements  set  forth  in  the  definition  of  “Permitted
Acquisition” (other than those in clauses (f), (g) and(l) of such definition) shall have been satisfied and solely to the extent financed through an investment permitted under
clauses (c), (d), (o) and (p) of Section 6.04 or Indebtedness permitted under Section 6.01(r).

“Permitted Investments” means:

(a)            direct obligations of, or obligations the principal of and interest on which are unconditionally guaranteed by, the U.S. (or by any agency thereof to the extent

such obligations are backed by the full faith and credit of the U.S.), in each case maturing within one year from the date of acquisition thereof;

(b)            investments in commercial paper maturing within 270 days from the date of acquisition thereof and having, at such date of acquisition, the highest credit

rating obtainable from S&P or from Moody’s;

(c)                        investments  in  certificates  of  deposit,  bankers’  acceptances  and  time  deposits  maturing  within  180  days  from  the  date  of  acquisition  thereof  issued  or
guaranteed by or placed with, and money market deposit accounts issued or offered by, any domestic office of any commercial bank organized under the laws of the U.S. or any
State thereof which has a combined capital and surplus and undivided profits of not less than $500,000,000;

(d)            fully collateralized repurchase agreements with a term of not more than 30 days for securities described in clause (a) above and entered into with a financial

institution satisfying the criteria described in clause (c) above; and

32 

(e)            money market funds that (i) comply with the criteria set forth in Securities and Exchange Commission Rule 2a-7 under the Investment Company Act of

1940, (ii) are rated AAA by S&P and Aaa by Moody’s and (iii) have portfolio assets of at least $5,000,000,000.

“Person” means any natural person, corporation, limited liability company, trust, joint venture, association, company, partnership, Governmental Authority or other

entity.

“Plan” means any employee pension benefit plan (other than a Multiemployer Plan or Foreign Plan) subject to the provisions of Title IV of ERISA or Section 412 of
the Code or Section 302 of ERISA, and in respect of which any Borrower or any ERISA Affiliate is (or, if such plan were terminated, would under Section 4069 of ERISA be
deemed to be) an “employer” as defined in Section 3(5) of ERISA.

“Plan Asset Regulations” means 29 CFR § 2510.3-101 et seq., as modified by Section 3(42) of ERISA, as amended from time to time.

“Platform” means Debt Domain, Intralinks, Syndtrak or a substantially similar electronic transmission system.

“Prepayment Event” means:

(a)            any sale, transfer or other disposition (including pursuant to a sale and leaseback transaction) of any property or asset of any Loan Party or any Subsidiary in

excess of $1,000,000 per annum, other than dispositions described in Section 6.05(a);

(b)            [reserved]; or

(c)            the incurrence by any Loan Party or any Subsidiary of any other Indebtedness, other than Indebtedness permitted under Section 6.01.

“Prime Rate” means the rate of interest last quoted by The Wall Street Journal as the “Prime Rate” in the U.S. or, if The Wall Street Journal ceases to quote such rate,
the highest per annum interest rate published by the Federal Reserve Board in Federal Reserve Statistical Release H.15 (519) (Selected Interest Rates) as the “bank prime loan”
rate or, if such rate is no longer quoted therein, any similar rate quoted therein (as determined by the Administrative Agent) or any similar release by the  Federal Reserve Board
(as determined by the Administrative Agent). Each change in the Prime Rate shall be effective from and including the date such change is publicly announced or quoted as
being effective.

“Proceeding” means any claim, litigation, investigation, action, suit, arbitration or administrative, judicial or regulatory action or proceeding in any jurisdiction.

“Project Oscar Acquisition” means the direct or indirect Acquisition by Project Oscar Purchaser of all of the issued and outstanding Equity Interests of each Project
Oscar Target pursuant to the Project Oscar Acquisition Agreement;  provided that, notwithstanding anything in this Agreement to the contrary, the Project Oscar Acquisition

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
shall be deemed to be a “Permitted Acquisition” for all purposes hereunder subject solely to the satisfaction of the conditions to effectiveness of the Third Amendment set forth
in Section 4 of the Third Amendment.

“Project Oscar Acquisition Agreement” means the Share Sale and Purchase Agreement, dated as of May 30, 2021, among the Company, as purchase guarantor, Project
Oscar Purchaser, as purchaser, and Richard Cropley, Hugh Cropley, Oliver Cropley and Cropley Nominees Pty Ltd ACN 122 680 559 as trustee for the Cropley Family Trust,
as  sellers,  together  with  all  exhibits,  schedules,  disclosure  letters  and  attachments  thereto,  all  as  in  effect  on  the  Third Amendment  Effective  Date  and  as  may  be  further
amended or modified as permitted under Section 6.11.

33 

“Project  Oscar Australian  Holdings”  means  Oscar Aluminium  Holdings  Pty  Ltd,  a  private  limited  liability  company  organized  under  the  laws  of Australia  and  a

wholly-owned Subsidiary of the Company.

“Project  Oscar  Intercompany  Debt”  means,  collectively,  the  intercompany  loans  made  by  and  among  the  Company,  Project  Oscar  US  Holdings,  Project  Oscar
Australian Holdings and Project Oscar Purchaser; provided that (i) the proceeds of such intercompany loans shall be used solely to pay all or a portion of the consideration for
the  consummation  of  the  Project  Oscar Acquisition  and  (ii)  such  intercompany  loans  shall  be  evidenced  by  a  promissory  note  or  other  agreement  in  form  and  substance
reasonably satisfactory to the Administrative Agent that is pledged and delivered to the Administrative Agent, together with a customary allonge executed in blank, pursuant to
the Collateral Documents.

“Project  Oscar  Material  Subsidiary”  means  (a)  Project  Oscar  US  Holdings,  (b)  Project  Oscar  Australian  Holdings,  (c)  Project  Oscar  Purchaser,  (d)  Rhino-Rack
Holdings Pty Ltd (formerly known as Cropley Holdings Pty Ltd), a private limited liability company organized under the laws of Australia, (e) Rhino Rack Australia Pty Ltd, a
private limited liability company organized under the laws of Australia, and (f) Rhino-Rack USA LLC, a Colorado limited liability company.

“Project Oscar Purchaser” means Oscar Aluminium Pty Ltd, a private limited liability company organized under the laws of Australia and a wholly-owned Subsidiary

of the Company.

“Project Oscar Target” means each of the following, collectively or individually as the context requires: (a) Rhino-Rack Holdings Pty Ltd (formerly known as Cropley
Holdings Pty Ltd), a private limited liability company organized under the laws of Australia, (b) Rhino Rack Australia Pty Ltd, a private limited liability company organized
under  the  laws  of Australia,  (c)  Roof  Rack  City  (NSW)  Pty  Ltd,  a  private  limited  liability  company  organized  under  the  laws  of Australia,  (d)  Rhino-Rack  USA  LLC,  a
Colorado limited liability company, (e) Rhinorack Canada Limited, a private limited liability company organized under the laws of British Columbia, Canada, and (f) Rhino-
Rack New Zealand Ltd, a private limited liability company organized under the laws of New Zealand.

“Project Oscar Transactions” means (a) the formation of Project Oscar US Holdings, Project Oscar Australian Holdings and Project Oscar Purchaser, in each case,
solely for the purpose of consummating the Project Oscar Acquisition, (b) the incurrence of the Project Oscar Intercompany Debt and (c) the consummation of the Project Oscar
Acquisition  and  the  other  transactions  contemplated  by  the  Project  Oscar  Acquisition  Agreement  (including,  without  limitation,  the  Guarantee  by  the  Company  of  the
obligations of the Project Oscar Purchaser arising under and pursuant to the Project Oscar Acquisition Agreement).

“Project Oscar US Holdings” means Oscar Aluminium Holdings Inc., a Delaware corporation and wholly-owned subsidiary of the Company.

“Projections” has the meaning assigned to such term in Section 5.01(e).

“PTE” means a prohibited transaction class exemption issued by the U.S. Department of Labor, as any such exemption may be amended from time to time.

“Public Lender” has the meaning assigned to such term in Section 5.01.

“Public Side Personnel” has the meaning assigned to such term in Section 5.01.

34 

“QFC” has the meaning assigned to the term “qualified financial contract” in, and shall be interpreted in accordance with, 12 U.S.C. 5390(c)(8)(D).

“QFC Credit Support” has the meaning assigned to such term in Section 10.14.

“Qualified  ECP  Guarantor”  means,  in  respect  of  any  Swap  Obligation,  each  Loan  Party  that  has  total  assets  exceeding  $10,000,000  at  the  time  the  relevant  Loan
Guaranty or grant of the relevant security interest becomes or would become effective with respect to such Swap Obligation or such other person as constitutes an “eligible
contract  participant”  under  the  Commodity  Exchange  Act  or  any  regulations  promulgated  thereunder  and  can  cause  another  person  to  qualify  as  an  “eligible  contract
participant” at such time by entering into a keepwell under Section 1a(18)(A)(v)(II) of the Commodity Exchange Act.

“Recipient” means, as applicable, (a) the Administrative Agent, (b) any Lender and (c) any Issuing Bank, or any combination thereof (as the context requires).

“Reference Time” with respect to any setting of the then-current Benchmark means (1) if such Benchmark is LIBO Rate, 11:00 a.m. (London time) on the day that is
two London banking days preceding the date of such setting, and (2) if such Benchmark is not LIBO Rate, the  time determined by the Administrative Agent in its reasonable
discretion.the AUD Rate, 11:00 a.m., Sydney, Australia time and (3) if such Benchmark is the NZD Rate, 11:00 a.m., Wellington, New Zealand time.

“Refinance Indebtedness” has the meaning assigned to such term in Section 6.01(f).

“Register” has the meaning assigned to such term in Section 9.04(b).

“Regulation D” means Regulation D of the Board, as in effect from time to time and all official rulings and interpretations thereunder or thereof.

“Regulation T” means Regulation T of the Board, as in effect from time to time and all official rulings and interpretations thereunder or thereof.

“Regulation U” means Regulation U of the Board, as in effect from time to time and all official rulings and interpretations thereunder or thereof.

“Regulation X” means Regulation X of the Board, as in effect from time to time and all official rulings and interpretations thereunder or thereof.

“Related Parties” means, with respect to any specified Person, such Person’s Affiliates and the respective directors, officers, partners, members, trustees, employees,

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
agents, administrators, managers, representatives and advisors of such Person and such Person’s Affiliates.

“Release” means any releasing, spilling, leaking, pumping, pouring, emitting, emptying, discharging, injecting, escaping, leaching, migrating, disposing or dumping of

any substance into the environment.

35 

“Relevant Governmental Body” means the Federal Reserve Board (i) with respect to a Benchmark Replacement in respect of Loans denominated in Dollars, the Board
and/or the NYFRB, the CME Term SOFR Administrator, as applicable, or a committee officially endorsed or convened by the Federal Reserve Board and/or the NYFRB, or, in
each case, any successor thereto. and (ii) with respect to a Benchmark Replacement in respect of Loans denominated in any other Agreed Currency, (a) the central bank for the
currency  in  which  such  Benchmark  Replacement  is  denominated  or  any  central  bank  or  other  supervisor  which  is  responsible  for  supervising  either  (1)  such  Benchmark
Replacement or (2) the administrator of such Benchmark Replacement or (b) any working group or committee officially endorsed or convened by (1) the central bank for the
currency  in  which  such  Benchmark  Replacement  is  denominated,  (2)  any  central  bank  or  other  supervisor  that  is  responsible  for  supervising  either  (A)  such  Benchmark
Replacement or (B) the administrator of such Benchmark Replacement, (3) a group of those central banks or other supervisors or (4) the Financial Stability Board or any part
thereof.

“Relevant  Rate”  means  (i)  with  respect  to  any  Term  Benchmark  Borrowing  denominated  in  Dollars,  the LIBO  Rate,  (ii)  with  respect  to  any  Term  Benchmark
Borrowing denominated in Australian Dollars, the AUD Rate and (iii) with respect to any Term Benchmark Borrowing denominated in New Zealand Dollars, the NZD Rate, as
applicable.

“Relevant  Screen  Rate”  means  (i)  with  respect  to  any  Term  Benchmark  Borrowing  denominated  in  Dollars,  the  LIBO  Screen  Rate,  (ii)  with  respect  to  any  Term
Benchmark  Borrowing  denominated  in Australian  Dollars,  the AUD  Screen  Rate  and  (iii)  with  respect  to  any  Term  Benchmark  Borrowing  denominated  in  New  Zealand
Dollars, the NZD Screen Rate, as applicable.

“Required Lenders” means, at any time, Lenders (other than Defaulting Lenders) having Credit Exposures and unused Commitments representing more than 50.1% of
the sum of the Aggregate Revolving Exposure, the Aggregate Term Exposure and the aggregate unused Commitments at such time;  provided, however, that, at any time that
there are at least two (2) Lenders that are not Affiliates or Approved Funds of one another, “Required Lenders” shall include at least two (2) Lenders that are not Affiliates or
Approved Funds of one another.

“Requirement of Law” means, with respect to any Person, (a) the charter, articles or certificate of organization or incorporation and bylaws or other organizational or
governing documents of such Person and (b) any statute, law (including common law), treaty, rule, regulation, code, ordinance, order, decree, writ, judgment, injunction or
determination of any arbitrator or court or other Governmental Authority (including Environmental Laws), in each case applicable to or binding upon such Person or any of its
property or to which such Person or any of its property is subject.

“Resolution Authority” means an EEA Resolution Authority or, with respect to any UK Financial Institution, a UK Resolution Authority.

“Restricted Payment” means any dividend or other distribution (whether in cash, securities or other property) with respect to any Equity Interests in the Company or
any  Subsidiary,  or  any  payment  (whether  in  cash,  securities  or  other  property),  including  any  sinking  fund  or  similar  deposit,  on  account  of  the  purchase,  redemption,
retirement, acquisition, cancellation or termination of any such Equity Interests in the Company or any Subsidiary, or any option, warrant or other right to acquire any such
Equity Interests in the Company or any Subsidiary.

“Reuters” means, as applicable, Thomson Reuters Corp, Refinitiv, or any successor thereto.

“Revaluation Date” shall mean (a) with respect to any Loan denominated in any Foreign Currency, each of the following: (i) the date of the Borrowing of such Loan
and (ii) each date of a conversion into or continuation of such Loan pursuant to the terms of this Agreement; (b) with respect to any Letter of Credit denominated in a Foreign
Currency, each of the following: (i) the date on which such Letter of Credit is issued, (ii) the first Business Day of each calendar month and (iii) the date of any amendment of
such Letter of Credit that has the effect of increasing the face amount thereof; and (c) any additional date as the Administrative Agent may determine at any time when an Event
of Default exists.

36 

“Revolving Borrowing” means Revolving Loans of the same Type and Agreed Currency,  made,  converted  or  continued  on  the  same  date  and,  in  the  case  of  Term

Benchmark Loans, as to which a single Interest Period is in effect.

“Revolving Commitment”  means,  with  respect  to  each  Lender,  the  commitment,  if  any,  of  such  Lender  to  make  Revolving  Loans  and  to  acquire  participations  in
Letters  of  Credit  and  Swingline  Loans  hereunder,  expressed  as  an  amount  representing  the  maximum  aggregate  permitted  amount  of  such  Lender’s  Revolving  Exposure
hereunder, as such commitment may be reduced or increased from time to time pursuant to (a) Section 2.09 and (b) assignments by or to such Lender pursuant to Section 9.04.
The initial amount of each Lender’s Revolving Commitment is set forth on the Commitment Schedule, or in the Assignment and Assumption pursuant to which such Lender
shall have assumed its Revolving Commitment, as applicable.

“Revolving Exposure” means, with respect to any Lender at any time, the sum of the outstanding principal amountDollar Amount of such Lender’s Revolving Loans

and its LC Exposure and its Swingline Exposure at such time.

“Revolving Lender” means, as of any date of determination, a Lender with a Revolving Commitment or, if the Revolving Commitments have terminated or expired, a

Lender with Revolving Exposure.

“Revolving Loan” means a revolving loan made pursuant to Section 2.01.

“S&P” means Standard & Poor’s Ratings Services, a Standard & Poor’s Financial Services LLC business.

“Sale and Leaseback Transaction” has the meaning assigned to such term in Section 6.06.

“Sanctioned Country” means, at any time, a country, region or territory which is itself the subject or target of any Sanctions (at the time of this Agreement, Crimea,

Cuba, Iran, North Korea, Sudan and Syria).

“Sanctioned Person” means, at any time, (a) any Person listed in any Sanctions-related list of designated Persons maintained by the OFAC, the U.S. Department of
State or by the United Nations Security Council, the European Union or any European Union member state, Her Majesty’s Treasury of the United Kingdom, the Australian

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Department of Foreign Affairs and Trade, or other relevant sanctions authority, (b) any Person operating, organized or resident in a Sanctioned Country, (c) any Person owned
or controlled by any such Person or Persons described in the foregoing clauses (a) or (b), or (d) any Person otherwise the subject of any Sanctions.

“Sanctions” means all economic or financial sanctions or trade embargoes imposed, administered or enforced from time to time by (a) the U.S. government, including
those administered by the OFAC or the U.S. Department of State, or (b) the United Nations Security Council, the European Union, any European Union member state, Her
Majesty’s Treasury of the United Kingdom, the Australian Department of Foreign Affairs and Trade, or other relevant sanctions authority.

“SEC” means the Securities and Exchange Commission of the U.S.

“Second Amendment”  means  that  certain  Second Amendment  to  Credit Agreement  by  and  among  the  Borrowers,  the  other  Loan  Parties  party  hereto,  the  Lenders

party thereto, and the Administrative Agent, dated as of the Second Amendment Effective Date.

37

“Second Amendment Effective Date” means November 12, 2020.

“Secured Obligations” means all Obligations, together with all (i) Banking Services Obligations and (ii) Swap Agreement Obligations owing to one or more Lenders or
their respective Affiliates; provided, however, that the definition of “Secured Obligations” shall not create any guarantee by any Loan Guarantor of (or grant of security interest
by any Loan Guarantor to support, as applicable) any Excluded Swap Obligations of such Loan Guarantor for purposes of determining any obligations of any Loan Guarantor.

“Secured Parties” means (a) the Administrative Agent, (b) the Lenders, (c) the Issuing Bank, (d) each provider of Banking Services, to the extent the Banking Services
Obligations  in  respect  thereof  constitute  Secured  Obligations,  (e)  each  counterparty  to  any  Swap  Agreement,  to  the  extent  the  obligations  thereunder  constitute  Secured
Obligations, (f) the beneficiaries of each indemnification obligation undertaken by any Loan Party under any Loan Document, and (g) the successors and assigns of each of the
foregoing.

“Security Agreement” means that certain Pledge and Security Agreement (including any and all supplements thereto), dated as of the date hereof, among the Loan
Parties and the Administrative Agent, for the benefit of the Administrative Agent and the other Secured Parties, and any other pledge or security agreement entered into, after the
date of this Agreement by any other Loan Party (as required by this Agreement or any other Loan Document) or any other Person for the benefit of the Administrative Agent
and the other Secured Parties, as the same may be amended, restated, supplemented or otherwise modified from time to time.

“Settlement” has the meaning assigned to such term in Section 2.05(c).

“Settlement Date” has the meaning assigned to such term in Section 2.05(c).

“SOFR” means, with respect to any Business Day, a rate per annum equal to the secured overnight financing rate for  such Business  Day publishedas administered by

the SOFR Administrator on the SOFR Administrator’s Website at approximately 8:00 a.m. (New York City time) on the immediately succeeding Business Day..

“SOFR Administrator” means the NYFRB (or a successor administrator of the secured overnight financing rate).

“SOFR Administrator’s Website ” means the NYFRB’s Website,  currentlyas of the Amendment No. 4 Effective Date at http://www.newyorkfed.org, or any successor

source for the secured overnight financing rate identified as such by the SOFR Administrator from time to time.

“Standby LC Exposure” means, at any time, the sum of (a) the aggregate undrawn amountDollar Amount of all standby Letters of Credit outstanding at such time plus
(b) the aggregate amountDollar Amount of all LC Disbursements relating to standby Letters of Credit that have not yet been reimbursed by or on behalf of the Borrowers at
such time. The Standby LC Exposure of any Revolving Lender at any time shall be its Applicable Percentage of the aggregate Standby LC Exposure at such time.

“Statements” has the meaning assigned to such term in Section 2.18(g).

38

“Statutory Reserve Rate” means a fraction (expressed as a decimal), the numerator of which is the number one and the denominator of which is the number one minus
the  aggregate  of  the  maximum  reserve  percentage  (including  any  marginal,  special,  emergency  or  supplemental  reserves) expressed  as  a  decimal established  by  the Federal
Reserve Board to which the Administrative Agent is subject with respect to the Adjusted LIBO Rate, the LIBOR Market Index Rate, Adjusted AUD Rate or Adjusted NZD
Rate,  as  applicable, for eurocurrency funding (currently referred to as  “Eurocurrency  liabilities”  in  Regulation  D) or any other reserve ratio or analogous requirement of any
central banking or financial regulatory authority imposed in respect of the maintenance of the Commitments or the funding of the Loans.  Such  reserve percentagespercentage
shall  include  those  imposed  pursuant  to  Regulation  D.  Term  Benchmark  Loans  shall  be  deemed  to  constitute  eurocurrency  funding  and  to  be  subject  to  such  reserve
requirements without benefit of or credit for proration, exemptions or offsets that may be available from time to time to any Lender under Regulation D or any comparable
regulation. The Statutory Reserve Rate shall be adjusted automatically on and as of the effective date of any change in any reserve percentage.

“Subordinated Indebtedness” of a Person means any Indebtedness of such Person the payment of which is subordinated to payment of the Secured Obligations to the

written satisfaction of the Administrative Agent.

“subsidiary”  means,  with  respect  to  any  Person  (the  “parent”)  at  any  date,  any  corporation,  limited  liability  company,  partnership,  association  or  other  entity  the
accounts of which would be consolidated with those of the parent in the parent’s consolidated financial statements if such financial statements were prepared in accordance with
GAAP as of such date, as well as any other corporation, limited liability company, partnership, association or other entity (a) of which securities or other ownership interests
representing more than 50% of the equity or more than 50% of the ordinary voting power or, in the case of a partnership, more than 50% of the general partnership interests are,
as of such date, owned, controlled or held, or (b) that is, as of such date, otherwise Controlled, by the parent or one or more subsidiaries of the parent or by the parent and one or
more subsidiaries of the parent.

“Subsidiary” means any direct or indirect subsidiary of the Company or a Loan Party, as applicable.

“Subsidiary Guarantor” means each Loan Party that is not a Borrower.

“Supported QFC” has the meaning assigned to such term in Section 10.14.

“Swap Agreement”  means  any  agreement  with  respect  to  any  swap,  forward,  spot,  future,  credit  default  or  derivative  transaction  or  option  or  similar  agreement
involving, or settled by reference to, one or more rates, currencies, commodities, equity or debt instruments or securities, or economic, financial or pricing indices or measures

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
of economic, financial or pricing risk or value or any similar transaction or any combination of these transactions; provided that no phantom stock or similar plan providing for
payments only on account of services provided by current or former directors, officers, employees or consultants of the Borrowers or the Subsidiaries shall constitute a Swap
Agreement for purposes of this definition.

“Swap  Agreement  Obligations ”  means  any  and  all  obligations  of  the  Loan  Parties  and  their  Subsidiaries,  whether  absolute  or  contingent  and  howsoever  and
whensoever  created,  arising,  evidenced  or  acquired  (including  all  renewals,  extensions  and  modifications  thereof  and  substitutions  therefor),  under  (a)  any  and  all  Swap
Agreements permitted hereunder with a Lender or an Affiliate of a Lender, and (b) any and all cancellations, buy backs, reversals, terminations or assignments of any such Swap
Agreement transaction.

“Swap Obligation” means, with respect to any Loan Guarantor, any obligation to pay or perform under any agreement, contract or transaction that constitutes a “swap”

within the meaning of section 1a(47) of the Commodity Exchange Act or any rules or regulations promulgated thereunder.

39

“Swingline Exposure” means, at any time, the aggregate principal amount of all Swingline Loans outstanding at such time. The Swingline Exposure of any Revolving
Lender at any time shall be the sum of (a) its Applicable Percentage of the aggregate principal amount of all Swingline Loans outstanding at such time (excluding, in the case of
any  Lender  that  is  a  Swingline  Lender,  Swingline  Loans  made  by  it  that  are  outstanding  at  such  time  to  the  extent  that  the  other  Lenders  shall  not  have  funded  their
participations in such Swingline Loans), adjusted to give effect to any reallocation under Section 2.20 of the Swingline Exposure of Defaulting Lenders in effect at such time,
and (b) in the case of any Revolving Lender that is the Swingline Lender, the aggregate principal amount of all Swingline Loans made by such Revolving Lender outstanding at
such time, less the amount of participations funded by the other Lenders in such Swingline Loans.

“Swingline Lender” means JPMCB, in its capacity as lender of Swingline Loans hereunder. Any consent required of the Administrative Agent or the Issuing Bank
shall be deemed to be required of the Swingline Lender and any consent given by JPMCB in its capacity as Administrative Agent or Issuing Bank shall be deemed given by
JPMCB in its capacity as Swingline Lender.

“Swingline Loan” has the meaning assigned to such term in Section 2.05(a). All Swingline Loans shall be denominated in Dollars.

“Target” shall mean any Person, business, division, subsidiary or assets acquired in any Permitted Acquisition.

“Taxes” means any and all present or future taxes, levies, imposts, duties, deductions, withholdings, (including backup withholding), value added taxes, or any other
goods and services, use or sales taxes, assessments, fees or other charges imposed by any Governmental Authority, including any interest, additions to tax or penalties applicable
thereto.

“Term Benchmark”, when used in reference to any Loan or Borrowing, refers to whether such Loan, or the Loans comprising such Borrowing, bear interest at a rate

determined by reference to the Adjusted LIBO Rate, the Adjusted AUD Rate or the Adjusted NZD Rate.

“Term  Benchmark  Payment  Office”  of  the  Administrative  Agent  means,  for  each  Foreign  Currency,  the  office,  branch,  affiliate  or  correspondent  bank  of  the

Administrative Agent for such currency as specified from time to time by the Administrative Agent to the Borrowers and each Lender.

“Term Lenders” means, as of any date of determination, Lenders having an Additional Term Loan Commitment or holding a Term Loan.

“Term Loan Exposure” means, with respect to any Lender at any time, the sum of the outstanding principal amount of such Lender’s Term Loans at such time.

“Term Loans” means the Initial Term Loans and the Additional Term Loans. For the avoidance of doubt, after giving effect to the funding of the Additional Term
Loans on the Third Amendment Effective Date, all of the Term Loans hereunder shall be deemed to constitute a single tranche of Term Loans held by the Term Lenders as of
the Third Amendment Effective Date in such amounts set forth on the Commitment Schedule.

“Term SOFR”  means,  for  the  applicable  Corresponding  Tenor  as  of  the  applicable  Reference  Time,  the  forward-looking  term  rate  based  on  SOFR  that  has  been

selected or recommended by the Relevant Governmental Body.

“Term SOFR Notice” means a notification by the Administrative Agent to the Lenders and the Borrower Representative of the occurrence of a Term SOFR Transition

Event.

40

“Term  SOFR  Transition  Event”  means  the  determination  by  the  Administrative  Agent  that  (a)  Term  SOFR  has  been  recommended  for  use  by  the  Relevant
Governmental Body, (b) the administration of Term SOFR is administratively feasible for the Administrative Agent and (c) a Benchmark Transition Event or an Early Opt-in
Election, as applicable (and, for the avoidance of doubt, not in the case of an Other Benchmark Rate Election), has previously occurred resulting in a Benchmark Replacement
in accordance with Section 2.14 that is not Term SOFR.

“Third Amendment” means that certain Third Amendment to Credit Agreement by and among the Borrowers, the other Loan Parties party hereto, the Lenders party

thereto, and the Administrative Agent, dated as of the Third Amendment Effective Date.

“Third Amendment Effective Date” means July 1, 2021.

“Transactions” means the execution, delivery and performance by the Borrowers of this Agreement and the other Loan Documents, the borrowing of Loans and other

credit extensions, the use of the proceeds thereof and the issuance of Letters of Credit hereunder.

“Treaty” has the meaning assigned to such term in Section 3.24.

“Type”,  when  used  in  reference  to  any  Loan  or  Borrowing,  refers  to  whether  the  rate  of  interest  on  such  Loan,  or  on  the  Loans  comprising  such  Borrowing,  is
determined by reference to the Adjusted LIBO Rate , the Central Bank Rate, the Adjusted AUD Rate, the Adjusted NZD Rate, the LIBOR Market Index Rate or the Alternate
Base Rate.

“UCC” means the Uniform Commercial Code as in effect from time to time in the State of New York or in any other state the laws of which are required to be applied

in connection with the issue of perfection of security interests.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
“UK Financial Institutions” means any BRRD Undertaking (as such term is defined under the PRA  Rulebook  (as  amended  from  time  to  time)  promulgated  by  the
United Kingdom Prudential Regulation Authority) or any person falling within IFPRU 11.6 of the FCA Handbook (as amended from time to time) promulgated by the United
Kingdom Financial Conduct Authority, which includes certain credit institutions and investment firms, and certain affiliates of such credit institutions or investment firms.

“UK  Resolution Authority”  means  the  Bank  of  England  or  any  other  public  administrative  authority  having  responsibility  for  the  resolution  of  any  UK  Financial

Institution.

“Unadjusted Benchmark Replacement” means the applicable Benchmark Replacement excluding the related Benchmark Replacement Adjustment.

“Unfinanced  Capital  Expenditures”  means,  for  any  period,  Capital  Expenditures  made  during  such  period  which  are  not  financed  from  the  proceeds  of  any
Indebtedness (other than the Revolving Loans; it being understood and agreed that, to the extent any Capital Expenditures are financed with Revolving Loans, such Capital
Expenditures shall be deemed Unfinanced Capital Expenditures).

“Unliquidated Obligations” means, at any time, any Secured Obligations (or portion thereof) that are contingent in nature or unliquidated at such time, including any
Secured  Obligation  that  is:  (i)  an  obligation  to  reimburse  a  bank  for  drawings  not  yet  made  under  a  letter  of  credit  issued  by  it;  (ii)  any  other  obligation  (including  any
guarantee) that is contingent in nature at such time; or (iii) an obligation to provide collateral to secure any of the foregoing types of obligations.

41

“U.S.” means the United States of America.

“U.S. Dollars” or “$” refers to lawful money of the U.S.

“U.S. Person” means a “United States person” within the meaning of Section 7701(a)(30) of the Code.

“U.S. Special Resolution Regimes” has the meaning assigned to such term in Section 10.14.

“U.S. Tax Compliance Certificate” has the meaning assigned to such term in Section 2.17(f)(ii)(B)(3).

“USA PATRIOT Act” means the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001.

“Withdrawal Liability”  means  liability  to  a  Multiemployer  Plan  as  a  result  of  a  complete  or  partial  withdrawal  from  such  Multiemployer  Plan,  as  such  terms  are

defined in Part I of Subtitle E of Title IV of ERISA.

“Write-Down  and  Conversion  Powers”  means  (a)  with  respect  to  any  EEA  Resolution Authority,  the  write-down  and  conversion  powers  of  such  EEA  Resolution
Authority from time to time under the Bail-In Legislation for the applicable EEA Member Country, which write-down and conversion powers are described in the EU Bail-In
Legislation Schedule, and (b) with respect to the United Kingdom, any powers of the applicable Resolution Authority under the Bail-In Legislation to cancel, reduce, modify or
change the form of a liability of any UK Financial Institution or any contract or instrument under which that liability arises, to convert all or part of that liability into shares,
securities or obligations of that person or any other person, to provide that any such contract or instrument is to have effect as if a right had been exercised under it or to suspend
any obligation in respect of that liability or any of the powers under that Bail-In Legislation that are related to or ancillary to any of those powers.

SECTION  1.02.      Classification of Loans and Borrowings. For purposes of this Agreement, Loans may be classified and referred to by Class (e.g., a “Revolving
Loan”) or by Type (e.g., a “Term Benchmark Loan”) or by Class and Type (e.g., a “Term Benchmark Revolving Loan”). Borrowings also may be classified and referred to by
Class (e.g., a “Revolving Borrowing”) or by Type (e.g., a “Term Benchmark Borrowing”) or by Class and Type (e.g., a “Term Benchmark Revolving Borrowing”).

SECTION  1.03.      Terms Generally. The definitions of terms herein shall apply equally to the singular and plural forms of the terms defined. Whenever the context
may  require,  any  pronoun  shall  include  the  corresponding  masculine,  feminine  and  neuter  forms.  The  words  “include”,  “includes”  and  “including”  shall  be  deemed  to  be
followed by the phrase “without limitation”. The word “law” shall be construed as referring to all statutes, rules, regulations, codes and other laws (including official rulings and
interpretations thereunder having the force of law or with which affected Persons customarily comply) and all judgments, orders and decrees of all Governmental Authorities.
The word “will” shall be construed to have the same meaning and effect as the word “shall”. Unless the context requires otherwise (a) any definition of or reference to any
agreement,  instrument  or  other  document  herein  shall  be  construed  as  referring  to  such  agreement,  instrument  or  other  document  as  from  time  to  time  amended,  restated,
supplemented  or  otherwise  modified  (subject  to  any  restrictions  on  such  amendments,  restatements,  supplements  or  modifications  set  forth  herein),  (b)  any  definition  of  or
reference to any statute, rule or regulation shall be construed as referring thereto as from time to time amended, supplemented or otherwise modified (including by succession of
comparable  successor  laws),  (c)  any  reference  herein  to  any  Person  shall  be  construed  to  include  such  Person’s  successors  and  assigns  (subject  to  any  restrictions  on
assignments  set  forth  herein)  and,  in  the  case  of  any  Governmental Authority,  any  other  Governmental Authority  that  shall  have  succeeded  to  any  or  all  functions  thereof,
(d) the words “herein”, “hereof” and “hereunder”, and words of similar import, shall be construed to refer to this Agreement in its entirety and not to any particular provision
hereof,  (e)  all  references  herein  to Articles,  Sections,  Exhibits  and  Schedules  shall  be  construed  to  refer  to Articles  and  Sections  of,  and  Exhibits  and  Schedules  to,  this
Agreement, (f) any reference in any definition to the phrase “at any time” or “for any period” shall refer to the same time or period for all calculations or determinations within
such definition, and (g) the words “asset” and “property” shall be construed to have the same meaning and effect and to refer to any and all tangible and intangible assets and
properties, including cash, securities, accounts and contract rights.

42

SECTION 1.04.      Accounting Terms; GAAP.

(a)            Except as otherwise expressly provided herein, all terms of an accounting or financial nature shall be construed in accordance with GAAP, as in effect from
time to time; provided that, if after the date hereof there occurs any change in GAAP or in the application thereof on the operation of any provision hereof and the Borrower
Representative notifies the Administrative Agent that the Borrowers request an amendment to any provision hereof to eliminate the effect of such change in GAAP or in the
application  thereof  (or  if  the Administrative Agent  notifies  the  Borrower  Representative  that  the  Required  Lenders  request  an  amendment  to  any  provision  hereof  for  such
purpose), regardless of whether any such notice is given before or after such change in GAAP or in the application thereof, then such provision shall be interpreted on the basis
of  GAAP  as  in  effect  and  applied  immediately  before  such  change  shall  have  become  effective  until  such  notice  shall  have  been  withdrawn  or  such  provision  amended  in
accordance herewith. Notwithstanding any other provision contained herein, all terms of an accounting or financial nature used herein shall be construed, and all computations
of amounts and ratios referred to herein shall be made (i) without giving effect to any election under Financial Accounting Standards Board Accounting Standards Codification
825-10-25 (or any other Accounting Standards Codification or Financial Accounting Standard having a similar result or effect) to value any Indebtedness or other liabilities of
the Company or any Subsidiary at “fair value”, as defined therein and (ii) without giving effect to any treatment of Indebtedness under Financial Accounting Standards Board
Accounting Standards Codification 470-20 or 2015-03 (or any other Accounting Standards Codification or Financial Accounting Standard having a similar result or effect) to
value any such Indebtedness in a reduced or bifurcated manner as described therein, and such Indebtedness shall at all times be valued at the full stated principal amount thereof.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(b)            Notwithstanding anything to the contrary contained in Section 1.04(a) or in the definition of “Capital Lease Obligations,” any change in accounting for
leases pursuant to GAAP resulting from the adoption of Financial Accounting Standards Board Accounting Standards Update No. 2016-02, Leases (Topic 842) (“FAS 842”), to
the extent such adoption would require treating any lease (or similar arrangement conveying the right to use) as a capital lease where such lease (or similar arrangement) would
not have been required to be so treated under GAAP as in effect on December 31, 2015, such lease shall not be considered a capital lease, and all calculations and deliverables
under this Agreement or any other Loan Document shall be made or delivered, as applicable, in accordance therewith.

SECTION 1.05.      Currency Translations; Currency Matters.

(a)            For purposes of this Agreement and the other Loan Documents, the Administrative Agent shall determine any amount, unless expressly provided otherwise,
as the Dollar EquivalentAmount thereof as and if required (as determined by the Administrative Agent in its sole discretion) under any Loan Document, and a determination
thereof  by  the Administrative Agent  shall  be  conclusive  absent  manifest  error.  In  the  case  of  any  Loans  or  LC  Exposure  denominated  in  a  Foreign  Currency,  such  Dollar
Amount  shall  become  effective  as  of  the  most  recent  Revaluation  Date  for  such  Obligations  and  shall  be  the  equivalent  of  such  amounts  as  so  determined  until  the  next
Revaluation  Date  to  occur.  The Administrative Agent may, but shall not be obligated to, rely on any determination made by any Loan Party in any document or certificate
delivered to the Administrative Agent. The Administrative Agent may determine or redetermine the Dollar  EquivalentAmount of any amount on any date in its sole discretion.
Further, without limitation, for purposes of computations, calculations, or determinations hereunder, unless expressly provided otherwise, where a reference is made to a dollar
amount or an amount without reference to a specific currency (including, without limitation, where the permissibility of a transaction or determinations of required actions or
circumstances depend upon compliance with, or are determined by reference to, such amounts), the amount is to be considered as the amount in U.S. Dollars and, therefore, any
other currency that is a component of such computation, calculation or determination shall be converted into the Dollar EquivalentAmount thereof, as applicable.

43

(b)            Each payment owing by any Loan Party hereunder shall be made in the relevant currency specified herein or, if not specified herein, specified in any other
Loan Document executed by the Administrative Agent (the “ Currency of Payment”) at the place specified herein (such requirements are of the essence to this Agreement). If,
for the purpose of obtaining judgment in any court, it is necessary to convert a sum due hereunder in a Currency of Payment into another currency, the parties hereto agree, to the
fullest extent that they may effectively do so, that the rate of exchange used shall be that at which in accordance with normal banking procedures the Administrative Agent
could purchase such Currency of Payment with such other currency in accordance with its normal practice at its head office on the Business Day preceding that on which final
judgment  is  given.  The  obligations  in  respect  of  any  sum  due  hereunder  to  any  Credit  Party  shall,  notwithstanding  any  adjudication  expressed  in  a  currency  other  than  the
Currency  of  Payment,  be  discharged  only  to  the  extent  that,  on  the  Business  Day  following  receipt  by  such  Credit  Party  of  any  sum  adjudged  to  be  so  due  in  such  other
currency, such Credit Party may, in accordance with normal banking procedures, purchase the Currency of Payment with such other currency. Each Loan Party agrees that (i) if
the amount of the Currency of Payment so purchased is less than the sum originally due to such Credit Party in the Currency of Payment, each Borrower agrees, to the fullest
extent that it may effectively do so, as a separate obligation and notwithstanding the result of any such adjudication, such Loan Party shall immediately pay the shortfall (in the
Currency of Payment) to such Credit Party and (ii) if the amount of the Currency of Payment so purchased exceeds (a) the sum originally due to such Credit Party, such Credit
Party shall promptly pay the excess over to such Loan Party in the currency and to the extent actually received. and (b) any amounts shared with other Lenders as a result of
allocations of such excess as a disproportionate payment to such Lender under Section 2.18, such Lender or the Administrative Agent, as the case may be, agrees to remit such
excess to such Borrower.

SECTION  1.06.      Status  of  Obligations.  In  the  event  that  any  Borrower  or  any  other  Loan  Party  shall  at  any  time  issue  or  have  outstanding  any  Subordinated
Indebtedness,  such  Borrower  shall  take  or  cause  such  other  Loan  Party  to  take  all  such  actions  as  shall  be  necessary  to  cause  the  Secured  Obligations  to  constitute  senior
indebtedness (however denominated) in respect of such Subordinated Indebtedness and to enable the Administrative Agent and the Lenders to have and exercise any payment
blockage  or  other  remedies  available  or  potentially  available  to  holders  of  senior  indebtedness  under  the  terms  of  such  Subordinated  Indebtedness.  Without  limiting  the
foregoing, the Secured Obligations are hereby designated as “senior indebtedness” and as “designated senior indebtedness” and words of similar import under and in respect of
any indenture or other agreement or instrument under which such Subordinated Indebtedness is outstanding and are further given all such other designations as shall be required
under the terms of any such Subordinated Indebtedness in order that the Administrative Agent and the Lenders may have and exercise any payment blockage or other remedies
available or potentially available to holders of senior indebtedness under the terms of such Subordinated Indebtedness.

44

SECTION 1.07.      Interest Rates; LIBOR Notification. The interest rate on Term Benchmark Loans and Swingline Loans is determined by reference to the LIBO Rate,
which is derived from the London interbank offered rate.a Loan denominated in Dollars or a Foreign Currency may be derived from an interest rate benchmark that is, or may
in  the  future  become,  the  subject  of  regulatory  reform.  Regulators  have  signaled  the  need  to  use  alternative  benchmark  reference  rates  for  some  of  these  interest  rate
benchmarks and, as a result, such interest rate benchmarks may cease to comply with applicable laws and regulations, may be permanently discontinued, and/or the basis on
which  they  are  calculated  may  change.  The  London  interbank  offered  rate  (“LIBOR”)  is  intended  to  represent  the  rate  at  which  contributing  banks  may  obtain  short-term
borrowings from each other in the London interbank market. On March 5, 2021, the U.K. Financial Conduct Authority (“FCA”) publicly announced that: (a) immediately after
December  31,  2021,  publication  of  the  1-week  and  2-month  U.S.  Dollar  LIBOR  settings  will  permanently  cease;  (b)  immediately  after  June  30,  2023,  publication  of  the
overnight and 12-month U.S. Dollar LIBOR settings will permanently cease; and (c) immediately after June 30, 2023, the 1-month, 3-month and 6-month U.S. Dollar LIBOR
settings will cease to be provided or, subject to the FCA’s consideration of the case, be provided on a synthetic basis and no longer be representative of the underlying market
and economic reality they are intended to measure and that representativeness will not be restored. There is no assurance that dates announced by the FCA will not change or
that  the  administrator  of  LIBOR  and/or  regulators  will  not  take  further  action  that  could  impact  the  availability,  composition,  or  characteristics  of  LIBOR  or  the  currencies
and/or tenors for which LIBOR is published. Each party to this agreementAgreement should consult its own advisors to stay informed of any such developments. Public and
private  sector  industry  initiatives  are  currently  underway  to identifyimplement  new  or  alternative  reference  rates  to  be  used  in  place  of  LIBOR.  Upon  the  occurrence  of  a
Benchmark Transition Event, a Term SOFR Transition Event, an Early Opt-in Election or an Other Benchmark Rate Election, Sections 2.14(c) and (d) provide a mechanism for
determining an alternative rate of interest. The Administrative Agent will promptly notify the Borrower Representative, pursuant to Section 2.14, of any change to the reference
rate upon which the interest rate on Term Benchmark Loans is based. However, the Administrative Agent does not warrant or accept any responsibility for, and shall not have
any liability with respect to, the administration, submission, performance or any other matter related to LIBOR or other rates in the definition of “LIBO Rate” (or “AUD Rate”
or “NZD Rate”, as applicable) or with respect to any alternative or successor rate thereto, or replacement rate thereof (including, without limitation, (i) any such alternative,
successor or replacement rate implemented pursuant to Section 2.14(c) or (d), whether upon the occurrence of a Benchmark Transition Event, a Term SOFR Transition Event,
an Early Opt-in Election or an Other Benchmark Rate Election, and (ii) the implementation of any Benchmark Replacement Conforming Changes pursuant to Section 2.14(e)),
including without limitation, whether the composition or characteristics of any such alternative, successor or replacement reference rate will be similar to, or produce the same
value or economic equivalence of, the LIBO Rate (or the AUD Rate or NZD Rate, as applicable) or have the same volume or liquidity as did the London or other applicable
offshore interbank offered rate prior to its discontinuance or unavailability. The Administrative Agent and its affiliates and/or other related entities may engage in transactions
that affect the calculation of any interest rate used in this Agreement or any alternative, successor or alternative rate (including any Benchmark Replacement) and/or any relevant
adjustments thereto, in each case, in a manner adverse to the Borrowers. The Administrative Agent may select information sources or services in its reasonable discretion to
ascertain  any Benchmarkinterest rate used in this Agreement, any component thereof, or rates referenced in the definition thereof, in each case pursuant to the terms of this
Agreement, and shall have no liability to theany Borrower, any Lender or any other person or entity for damages of any kind, including direct or indirect, special, punitive,
incidental or consequential damages, costs, losses or expenses (whether in tort, contract or otherwise and whether at law or in equity), for any error or calculation of any such
rate (or component thereof) provided by any such information source or service.

 
 
 
 
 
 
 
 
 
 
45

SECTION  1.08.      Letters of Credit. Unless otherwise specified herein, the amount of a Letter of Credit at any time shall be deemed to be the Dollar Amount of the
stated amount of such Letter of Credit available to be drawn at such time; provided that with respect to any Letter of Credit that, by its terms or the terms of any Letter of Credit
Agreement related thereto, provides for one or more automatic increases in the available amount thereof, the amount of such Letter of Credit shall be deemed to be the Dollar
Amount of the maximum amount of such Letter of Credit after giving effect to all such increases, whether or not such maximum amount is available to be drawn at such time.
For all purposes of this Agreement, if on any date of determination a Letter of Credit has expired by its terms but any amount may still be drawn thereunder by reason of the
operation  of Article  29(a)  of  the  Uniform  Customs  and  Practice  for  Documentary  Credits,  International  Chamber  of  Commerce  Publication  No.  600  (or  such  later  version
thereof as may be in effect at the applicable time) or Rule 3.13 or Rule 3.14 of the International Standby Practices, International Chamber of Commerce Publication No. 590 (or
such later version thereof as may be in effect at the applicable time) or similar terms of the Letter of Credit itself, or if compliant documents have been presented but not yet
honored, such Letter of Credit shall be deemed to be “outstanding” and “undrawn” in the amount so remaining available to be paid, and the obligations of the Borrower and
each Lender shall remain in full force and effect until the Issuing Bank and the Lenders shall have no further obligations to make any payments or disbursements under any
circumstances with respect to any Letter of Credit.

SECTION 1.09.      Divisions. For all purposes under the Loan Documents, in connection with any Division or plan of division under Delaware law (or any comparable
event under a different jurisdiction’s laws): (a) if any asset, right, obligation or liability of any Person becomes the asset, right, obligation or liability of a different Person, then
it  shall  be  deemed  to  have  been  transferred  from  the  original  Person  to  the  subsequent  Person,  and  (b)  if  any  new  Person  comes  into  existence,  such  new  Person  shall  be
deemed to have been organized and acquired on the first date of its existence by the holders of its Equity Interests at such time.

ARTICLE II

THE CREDITS

SECTION 2.01.      Commitments. Subject to the terms and conditions set forth herein, (a) each Revolving Lender severally (and not jointly) agrees to make Revolving
Loans  in U.S. DollarsAgreed Currencies to the Borrowers from time to time during the Availability Period in an aggregate principal amount that will not result (after giving
effect  to  any  application  of  proceeds  of  such  Borrowing  pursuant  to  Section  2.10)  in  (i) the  Dollar Amount  of such  Lender’s  Revolving  Exposure  exceeding  such  Lender’s
Revolving  Commitment  or  (ii)  the Dollar Amount  of  the Aggregate  Revolving  Exposure  exceeding  the Aggregate  Revolving  Commitments  and  (b)  each Additional  Term
Lender severally (and not jointly) agrees to make Additional Term Loans in U.S. Dollars to the Borrowers on the Third Amendment Effective Date upon the effectiveness of the
Third Amendment, in an aggregate principal amount not in excess of such Lender’s Additional Term Loan Commitment. Within the foregoing limits and subject to the terms
and conditions set forth herein, the Borrowers may borrow, prepay (without any penalty, premium or other prepayment fee, other than payment of any break funding expenses
under Section 2.16) and reborrow Revolving Loans. Amounts repaid or prepaid in respect of Term Loans may not be reborrowed. The Initial Term Loans were funded on the
Effective Date and may not be reborrowed.

SECTION 2.02.      Loans and Borrowings.

(a)            Each Revolving Loan (other than a Swingline Loan) shall be made as part of a Borrowing consisting of Revolving Loans of the same Class and Type made
by the Lenders ratably in accordance with their respective Revolving Commitments of the applicable Class. Each Additional Term Loan shall be made as part of a Borrowing on
the Third Amendment Effective Date consisting of Additional Term Loans made by the Additional Term Lenders ratably in accordance with their respective Additional Term
Loan Commitment. The failure of any Lender to make any Loan required to be made by it shall not relieve any other Lender of its obligations hereunder; provided  that  the
Commitments of the Lenders are several and no Lender shall be responsible for any other Lender’s failure to make Loans as required. Any Swingline Loan shall be made in
accordance with the procedures set forth in Section 2.05. The Term Loans shall amortize as set forth in Section 2.10.

46

(b)            Subject to Section 2.14, each Revolving Borrowing and Term Loan Borrowing shall be comprised (A) in the case of Borrowings in Dollars, entirely of ABR
Loans or Term Benchmark Loans  and (B) in the case of Borrowings in any other Agreed Currency, entirely of Term Benchmark Loans of the same Agreed Currency,  as the
Borrower  Representative  may  request  in  accordance  herewith, provided  that (i) all  Borrowings  made  on  the  Effective  Date  must  be  made  as ABR  Borrowings  but  may  be
converted into Term Benchmark Borrowings in accordance with Section 2.08  and (ii) each ABR Loan and Swingline Loan shall only be made in Dollars. Each Lender at its
option may make any Term Benchmark Loan by causing any domestic or foreign branch or Affiliate of such Lender to make such Loan (and in the case of an Affiliate, the
provisions of Sections 2.14, 2.15, 2.16 and 2.17 shall apply to such Affiliate to the same extent as to such Lender);  provided that any exercise of such option shall not affect the
obligation of the Borrowers to repay such Loan in accordance with the terms of this Agreement.

(c)            At the commencement of each Interest Period for any Term Benchmark Borrowing, such Borrowing shall be in an aggregate amount that is an integral
multiple of $500,000 and not less than $1,000,000 (or, if such Borrowing is denominated in a Foreign Currency, the Equivalent Amount of such units of such currency). ABR
Borrowings may be in any amount. Each Swingline Loan shall be in an amount that is an integral multiple of $100,000 and not less than $100,000. Borrowings of more than
one Type and Class may be outstanding at the same time; provided that there shall not at any time be more than a total of 6 Term Benchmark Borrowings outstanding.

(d)            Notwithstanding any other provision of this Agreement, the Borrower Representative shall not be entitled to request, or to elect to convert or continue, any

Borrowing if the Interest Period requested with respect thereto would end after the Maturity Date.

SECTION  2.03.      Requests for Borrowings. To request a Borrowing, the Borrower Representative shall notify the Administrative Agent of such request either in
writing (delivered by hand or facsimile) in a form approved by the Administrative Agent and signed by the Borrower Representative or by telephone or through Electronic
System, if arrangements for doing so have been approved by the Administrative Agent, not later than (a) in the case of a Term Benchmark Borrowing, 10:00 a.m., Chicago
time, three (3) Business Days before the date of the proposed Borrowing or (b) in the case of an ABR Borrowing, noon, Chicago time, on the date of the proposed Borrowing;
provided that any such notice of an ABR Revolving Borrowing to finance the reimbursement of an LC Disbursement as contemplated by Section 2.06(e) may be given not later
than 9:00 a.m., Chicago time, on the date of such proposed Borrowing. Each such telephonic Borrowing Request shall be irrevocable and shall be confirmed promptly by hand
delivery, facsimile or a communication through Electronic System to the Administrative Agent of a written Borrowing Request in a form approved by the Administrative Agent
and signed by the Borrower Representative. Each such telephonic and written Borrowing Request shall specify the following information in compliance with Section 2.02:

(i)            the name of the applicable Borrower(s);

(ii)            the Agreed Currency and aggregate amount of the requested Borrowing and a breakdown of the separate wires comprising such Borrowing;

(iii)            the date of such Borrowing, which shall be a Business Day;

(iv)            whether such Borrowing is to be an ABR Borrowing or a Term Benchmark Borrowing; and

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(v)            in the case of a Term Benchmark Borrowing, the initial Interest Period to be applicable thereto, which shall be a period contemplated by the

definition of the term “Interest Period.”

47

If no election as to the currency of a Borrowing is specified, then the requested Borrowing shall be made in Dollars. If no election as to the Type of Borrowing is specified, then,
in the case of a Borrowing denominated in Dollars, the requested Borrowing shall be an ABR Borrowing. If no Interest Period is specified with respect to any requested Term
Benchmark  Borrowing,  then  the  applicable  Borrower(s)  shall  be  deemed  to  have  selected  an  Interest  Period  of  one  month’s  duration.  Promptly  following  receipt  of  a
Borrowing Request in accordance with this Section, the Administrative Agent shall advise each Lender of the details thereof and of the amount of such Lender’s Loan to be
made as part of the requested Borrowing. Notwithstanding the foregoing, in no event shall any Borrower be permitted to request a CBR Loan (it being understood and agreed
that a Central Bank Rate shall only apply to the extent provided in Sections 2.08(e), 2.14(a), 2.14(g) and 2.14(h)).

SECTION 2.04.      [Intentionally Omitted]Determination of Dollar Amounts..                                            

The  Dollar Amount  of  all  Loans,  Borrowings,  Letters  of  Credit  and  LC  Exposure,  as  applicable,  denominated  in  Foreign  Currencies  hereunder  shall  be

determined on each Revaluation Date.

SECTION 2.05.      Swingline Loans.

(a)            The Administrative Agent, the Swingline Lender and the Revolving Lenders agree that in order to facilitate the administration of this Agreement and the
other  Loan  Documents,  promptly  after  the  Borrower  Representative  requests  an  ABR  Borrowing,  the  Swingline  Lender  may  elect  to  have  the  terms  of  this
Section 2.05(a) apply to such Borrowing Request by advancing, on behalf of the Revolving Lenders and in the amount requested, same day funds to the Borrowers, on the date
of the applicable Borrowing to the Funding Account(s) (each such Loan made solely by the Swingline Lender pursuant to this Section 2.05(a) is referred to in this Agreement as
a “Swingline Loan”), with settlement among them as to the Swingline Loans to take place on a periodic basis as set forth in Section 2.05(c). Each Swingline Loan shall be
denominated in Dollars and shall be subject to all the terms and conditions applicable to other ABR Loans funded by the Revolving Lenders, except that all payments thereon
shall  be  payable  to  the  Swingline  Lender  solely  for  its  own  account  and  shall  bear  interest  as  set  forth  in Section  2.13(d)(ii).  The  aggregate  amount  of  Swingline  Loans
outstanding at any time shall not exceed $7,500,000.

(b)            Upon the making of a Swingline Loan (whether before or after the occurrence of a Default and regardless of whether a Settlement has been requested with
respect to such Swingline Loan), each Revolving Lender shall be deemed, without further action by any party hereto, to have unconditionally and irrevocably purchased from
the  Swingline  Lender  or  the Administrative Agent,  as  the  case  may  be,  without  recourse  or  warranty,  an  undivided  interest  and  participation  in  such  Swingline  Loan  in
proportion to its Applicable Percentage of the Revolving Commitment. The Swingline Lender or the Administrative Agent may, at any time, require the Revolving Lenders to
fund their participations. From and after the date, if any, on which any Revolving Lender is required to fund its participation in any Swingline Loan purchased hereunder, the
Administrative Agent shall promptly distribute to such Lender, such Lender’s Applicable Percentage of all payments of principal and interest and all proceeds of Collateral
received by the Administrative Agent in respect of such Swingline Loan.

(c)            The Administrative Agent, on behalf of the Swingline Lender, shall request settlement (a “Settlement”) with the Revolving Lenders on at least a weekly
basis or on any date that the Administrative Agent elects, by notifying the Revolving Lenders of such requested Settlement by facsimile, telephone, or e-mail no later than 12:00
noon Chicago time on the date of such requested Settlement (the “Settlement Date”). Each Revolving Lender (other than the Swingline Lender, in the case of the Swingline
Loans) shall transfer the amount of such Revolving Lender’s Applicable Percentage of the outstanding principal amount of the applicable Loan with respect to which Settlement
is requested to the Administrative Agent, to such account of the Administrative Agent as the Administrative Agent may designate, not later than 2:00 p.m., Chicago time, on
such Settlement Date. Settlements may occur during the existence of a Default and whether or not the applicable conditions precedent set forth in Section 4.02 have then been
satisfied. Such amounts transferred to the Administrative Agent shall be applied against the amounts of the Swingline Lender’s Swingline Loans and, together with Swingline
Lender’s Applicable Percentage of such Swingline Loan, shall constitute Revolving Loans of such Revolving Lenders, respectively. If any such amount is not transferred to the
Administrative Agent by any Revolving Lender on such Settlement Date, the Swingline Lender shall be entitled to recover from such Lender on demand such amount, together
with interest thereon, as specified in Section 2.07.

48

SECTION 2.06.     Letters of Credit.

( a )            General. Subject to the terms and conditions set forth herein, the Borrower Representative may request the issuance of Letters of Credit for its own account
or for the account of another Borrower denominated in U.S. DollarsAgreed Currencies as the applicant thereof for the support of its or its Subsidiaries’ obligations, in a form
reasonably acceptable to the Administrative Agent and the Issuing Bank, at any time and from time to time during the Availability Period. In the event of any inconsistency
between the terms and conditions of this Agreement and the terms and conditions of any form of letter of credit application or other agreement submitted by the Borrowers to, or
entered into by the Borrowers with, the Issuing Bank relating to any Letter of Credit, the terms and conditions of this Agreement shall control. Each Borrower unconditionally
and irrevocably agrees that, in connection with any Letter of Credit issued for the support of any Subsidiary’s obligations as provided in the first sentence of this paragraph, such
Borrower will be fully responsible for the reimbursement of LC Disbursements in accordance with the terms hereof, the payment of interest thereon and the payment of fees due
under Section 2.12(c) to the same extent as if it were the sole account party in respect of such Letter of Credit (such Borrower hereby irrevocably waiving any defenses that
might otherwise be available to it as a guarantor or surety of the obligations of such Subsidiary that is an account party in respect of any such Letter of Credit). Notwithstanding
anything herein to the contrary, the Issuing Bank shall have no obligation hereunder to issue, and shall not issue, any Letter of Credit (i) the proceeds of which would be made
available to any Person (A) to fund any activity or business of or with any Sanctioned Person, or in any country or territory that, at the time of such funding, is the subject of any
Sanctions or (B) in any manner that would result in a violation of any Sanctions by any party to this Agreement, (ii) if any order, judgment or decree of any Governmental
Authority or arbitrator shall by its terms purport to enjoin or restrain the Issuing Bank from issuing such Letter of Credit, or any Requirement of Law relating to the Issuing
Bank or any request or directive (whether or not having the force of law) from any Governmental Authority with jurisdiction over the Issuing Bank shall prohibit, or request
that the Issuing Bank refrain from, the issuance of letters of credit generally or such Letter of Credit in particular or shall impose upon the Issuing Bank with respect to such
Letter of Credit any restriction, reserve or capital requirement (for which the Issuing Bank is not otherwise compensated hereunder) not in effect on the Effective Date, or shall
impose upon the Issuing Bank any unreimbursed loss, cost or expense which was not applicable on the Effective Date and which the Issuing Bank in good faith deems material
to  it,  or  (iii)  if  the  issuance  of  such  Letter  of  Credit  would  violate  one  or  more  policies  of  the  Issuing  Bank  applicable  to  letters  of  credit  generally;  provided  that,
notwithstanding  anything  herein  to  the  contrary,  (x)  the  Dodd-Frank  Wall  Street  Reform  and  Consumer  Protection Act  and  all  requests,  rules,  guidelines,  requirements  or
directives thereunder or issued in connection therewith or in the implementation thereof, and (y) all requests, rules, guidelines, requirements or directives promulgated by the
Bank for International Settlements, the Basel Committee on Banking Supervision (or any successor or similar authority) or the United States or foreign regulatory authorities, in
each case pursuant to Basel III, shall in each case be deemed not to be in effect on the Effective Date for purposes of clause (ii) above, regardless of the date enacted, adopted,
issued or implemented.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
49

( b )            Notice of Issuance, Amendment, Renewal, Extension; Certain Conditions. To request the issuance of a Letter of Credit (or the amendment, renewal or
extension of an outstanding Letter of Credit), the Borrower Representative shall deliver by hand or facsimile (or transmit through Electronic Systems, if arrangements for doing
so have been approved by the Issuing Bank) to the Issuing Bank and the Administrative Agent (reasonably in advance of, but in any event no less than three (3) Business Days
prior to the requested date of issuance, amendment, renewal or extension) a notice requesting the issuance of a Letter of Credit, or identifying the Letter of Credit to be amended,
renewed or extended, and specifying the date of issuance, amendment, renewal or extension (which shall be a Business Day), the date on which such Letter of Credit is to expire
(which shall comply with paragraph (c) of this Section 2.06), the amount and Agreed Currency of such Letter of Credit, the name and address of the beneficiary thereof and such
other information as shall be necessary to prepare, amend, renew or extend such Letter of Credit. If requested by the Issuing Bank, the applicable Borrower also shall submit a
letter of credit application on the Issuing Bank’s standard form in connection with any request for a Letter of Credit. A Letter of Credit shall be issued, amended, renewed or
extended only if (and upon issuance, amendment, renewal or extension of each Letter of Credit the Borrowers shall be deemed to represent and warrant that), after giving effect
to such issuance, amendment, renewal or extension (i) the aggregateDollar Amount of the  LC  Exposure  shall  not  exceed  $5,000,000,  (ii)  no  Revolving  Lender’s  Revolving
Exposure shall exceed its Revolving Commitment and (iii) the Aggregate Revolving Exposure shall not exceed the Aggregate Revolving Commitment.

(c)            Expiration Date. Each Letter of Credit shall expire (or be subject to termination or non-renewal by notice from the Issuing Bank to the beneficiary thereof) at
or prior to the close of business on the earlier of (i) the date one year after the date of the issuance of such Letter of Credit (or, in the case of any renewal or extension thereof,
including, without limitation, any automatic renewal provision, one year after such renewal or extension) and (ii) the date that is five Business Days prior to the Maturity Date.

(d)            Participations. By the issuance of a Letter of Credit (or an amendment to a Letter of Credit increasing the amount thereof) and without any further action on
the part of the Issuing Bank or the Revolving Lenders, the Issuing Bank hereby grants to each Revolving Lender, and each Revolving Lender hereby acquires from the Issuing
Bank, a participation in such Letter of Credit equal to such Lender’s Applicable Percentage of the aggregate  amountDollar Amount available to be drawn under such Letter of
Credit. In consideration and in furtherance of the foregoing, each Revolving Lender hereby absolutely and unconditionally agrees to pay to the Administrative Agent, for the
account of the Issuing Bank, such Lender’s Applicable Percentage of each LC Disbursement made by the Issuing Bank and not reimbursed by the Borrowers on the date due as
provided in paragraph (e) of this Section 2.06, or of any reimbursement payment required to be refunded to the Borrowers for any reason. Each Revolving Lender acknowledges
and agrees that its obligation to acquire participations pursuant to this paragraph in respect of Letters of Credit is absolute and unconditional and shall not be affected by any
circumstance whatsoever, including any amendment, renewal or extension of any Letter of Credit or the occurrence and continuance of a Default or reduction or termination of
the Revolving Commitments, and that each such payment shall be made without any offset, abatement, withholding or reduction whatsoever.

50

(e)            Reimbursement. If the Issuing Bank shall make any LC Disbursement in respect of a Letter of Credit, the Borrowers shall reimburse such LC Disbursement
by paying to the Administrative Agent an amount  in the currency of such LC Disbursement (or, at the sole discretion of the Issuing Bank, in Dollars in the Dollar Amount of
such LC Disbursement calculated using the Exchange Rate on the date such LC Disbursement was made) equal to such LC Disbursement (i) not later than 11:00 a.m., Chicago
time, on the date that such LC Disbursement is made, if the Borrower Representative shall have received notice of such LC Disbursement prior to 9:00 a.m., Chicago time, on
such date, or, (ii) if such notice has not been received by the Borrower Representative prior to such time on such date, then not later than 11:00 a.m., Chicago time, on (A) the
Business Day that the Borrower Representative receives such notice, if such notice is received prior to 9:00 a.m., Chicago time, on the day of receipt, or (B) the Business Day
immediately following the day that the Borrower Representative receives such notice, if such notice is not received prior to such time on the day of receipt; provided that (x) if
such LC Disbursement is denominated in Dollars, the Borrowers may, subject to the conditions to borrowing set forth herein, request in accordance with Section 2.03 or 2.05
that such payment be financed with an ABR Revolving Borrowing or Swingline Loan in an equivalent amount andor, (y) if such LC Disbursement is denominated in a Foreign
Currency,  the  Borrowers  may,  subject  to  the  conditions  to  borrowings  set  forth  herein,  request   in  accordance  with  Section 2.03  that  such  payment  be  converted  into  an
Equivalent Amount of an ABR Revolving Borrowing denominated in Dollars in an amount equal to the Dollar Amount of such Foreign Currency and, in each case, to the extent
so financed, the Borrowers’ obligation to make such payment shall be discharged and replaced by the resulting ABR Revolving Borrowing or Swingline Loan. If the Borrowers
fail  to  make  such  payment  when  due,  the Administrative Agent  shall  notify  each  Revolving  Lender  of  the  applicable  LC  Disbursement,  the  payment  then  due  from  the
Borrowers  in  respect  thereof  and  such  Lender’s  Applicable  Percentage  thereof.  Promptly  following  receipt  of  such  notice,  each  Revolving  Lender  shall  pay  to  the
Administrative Agent its Applicable Percentage of the payment then due from the Borrowers, in the same manner as provided in Section 2.07 with respect to Loans made by
such Lender (and Section 2.07 shall apply, mutatis mutandis, to the payment obligations of the Revolving Lenders), and the Administrative Agent shall promptly pay to the
Issuing Bank the amounts so received by it from the Revolving Lenders. Promptly following receipt by the Administrative Agent of any payment from the Borrowers pursuant
to this paragraph, the Administrative Agent shall distribute such payment to the Issuing Bank or, to the extent that Revolving Lenders have made payments pursuant to this
paragraph to reimburse the Issuing Bank, then to such Lenders and the Issuing Bank as their interests may appear. Any payment made by a Revolving Lender pursuant to this
paragraph to reimburse the Issuing Bank for any LC Disbursement (other than the funding of ABR Revolving Loans or a Swingline Loan as contemplated above) shall not
constitute a Loan and shall not relieve the Borrowers of their obligation to reimburse such LC Disbursement. If any Borrower’s reimbursement of, or obligation to reimburse,
any amounts in any Foreign Currency would subject the Administrative Agent, the Issuing Bank or any Lender to any stamp duty, ad valorem charge or similar tax that would
not be payable if such reimbursement were made or required to be made in Dollars, such Borrower shall, at its option, either (x) pay the amount of any such tax requested by the
Administrative Agent, the Issuing Bank or the relevant Lender or (y) reimburse each LC Disbursement made in such Foreign Currency in Dollars, in an amount equal to the
Dollar Amount thereof, calculated using the applicable Exchange Rates, on the date such LC Disbursement is made.

(f)            Obligations Absolute. The Borrowers’ joint and several obligation to reimburse the LC Disbursements as provided in paragraph (e) of this Section 2.06 shall
be absolute, unconditional and irrevocable, and shall be performed strictly in accordance with the terms of this Agreement under any and all circumstances whatsoever and
irrespective of (i) any lack of validity or enforceability of any Letter of Credit or this Agreement, or any term or provision therein or herein, (ii) any draft or other document
presented under a Letter of Credit proving to be forged, fraudulent or invalid in any respect or any statement therein being untrue or inaccurate in any respect, (iii) any payment
by the Issuing Bank under a Letter of Credit against presentation of a draft or other document that does not comply with the terms of such Letter of Credit, or (iv) any other
event or circumstance whatsoever, whether or not similar to any of the foregoing, that might, but for the provisions of this Section 2.06, constitute a legal or equitable discharge
of, or provide a right of setoff against, the Borrowers’ obligations hereunder or (v) any adverse change in the relevant exchange rates or in the availability of the relevant Foreign
Currency to the Company or any Subsidiary or in the relevant currency markets generally. None of the Administrative Agent, the Revolving Lenders, the Issuing Bank or any of
their Related Parties, shall have any liability or responsibility by reason of or in connection with the issuance or transfer of any Letter of Credit or any payment or failure to
make any payment thereunder (irrespective of any of the circumstances referred to in the preceding sentence), or any error, omission, interruption, loss or delay in transmission
or delivery of any draft, notice or other communication under or relating to any Letter of Credit (including any document required to make a drawing thereunder), any error in
interpretation of technical terms, any error in translation or any consequence arising from causes beyond the control of the Issuing Bank; provided that the foregoing shall not
be construed to excuse the Issuing Bank from liability to the Borrowers to the extent of any direct damages (as opposed to special, indirect, consequential or punitive damages,
claims in respect of which are hereby waived by the Borrowers to the extent permitted by applicable law) suffered by any Borrower that are caused by the Issuing Bank’s failure
to exercise care when determining whether drafts and other documents presented under a Letter of Credit comply with the terms thereof. The parties hereto expressly agree that,
in  the  absence  of  gross  negligence  or  willful  misconduct  on  the  part  of  the  Issuing  Bank  (as  finally  determined  by  a  nonappealable  judgment  of  a  court  of  competent
jurisdiction), the Issuing Bank shall be deemed to have exercised care in each such determination. In furtherance of the foregoing and without limiting the generality thereof, the
parties agree that, with respect to documents presented which appear on their face to be in substantial compliance with the terms of a Letter of Credit, the Issuing Bank may, in
its sole discretion, either accept and make payment upon such documents without responsibility for further investigation, regardless of any notice or information to the contrary,
or refuse to accept and make payment upon such documents if such documents are not in strict compliance with the terms of such Letter of Credit.

 
 
 
 
 
 
 
 
 
51

( g )            Disbursement Procedures. The Issuing Bank shall, promptly following its receipt thereof, examine all documents purporting to represent a demand for
payment  under  a  Letter  of  Credit.  The  Issuing  Bank  shall  promptly  notify  the Administrative Agent  and  the  applicable  Borrower  by  telephone  (confirmed  by  facsimile  or
through Electronic Systems) of such demand for payment and whether the Issuing Bank has made or will make an LC Disbursement thereunder; provided that any failure to
give or delay in giving such notice shall not relieve the Borrowers of their obligation to reimburse the Issuing Bank and the Revolving Lenders with respect to any such LC
Disbursement.

( h )            Interim Interest. If the Issuing Bank shall make any LC Disbursement, then, unless the Borrowers shall reimburse such LC Disbursement in full in  the
applicable  currency on  the  date  such  LC  Disbursement  is  made (or,  at  the  sole  discretion  of  the  Issuing  Bank,  in  Dollars  in  the  Dollar Amount  of  such  LC  Disbursement
calculated using the Exchange Rate on the date such LC Disbursement was made), the unpaid amount thereof shall bear interest, for each day from and including the date such
LC Disbursement is made to but excluding the date that the Borrowers reimburse such LC Disbursement, at the rate per annum then applicable to ABR Revolving Loans and
such  interest  shall  be  payable  on  the  date  when  such  reimbursement  is  due; provided  that,  if  the  Borrowers  fail  to  reimburse  such  LC  Disbursement  when  due  pursuant  to
paragraph (e) of this Section 2.06, then Section 2.13(c) shall apply. Interest accrued pursuant to this paragraph shall be for the account of the Issuing Bank, except that interest
accrued on and after the date of payment by any Revolving Lender pursuant to paragraph (e) of this Section 2.06 to reimburse the Issuing Bank shall be for the account of such
Lender to the extent of such payment.

i

(

)            Replacement  of  the  Issuing  Bank.  The  Issuing  Bank  may  be  replaced  at  any  time  by  written  agreement  among  the  Borrower  Representative,  the
Administrative Agent, the replaced Issuing Bank and the successor Issuing Bank. The Administrative Agent shall notify the Revolving Lenders of any such replacement of the
Issuing Bank. At the time any such replacement shall become effective, the Borrowers shall pay all unpaid fees accrued for the account of the replaced Issuing Bank pursuant to
Section 2.12(c). From and after the effective date of any such replacement, (i) the successor Issuing Bank shall have all the rights and obligations of the Issuing Bank under this
Agreement with respect to Letters of Credit to be issued thereafter and (ii) references herein to the term “Issuing Bank” shall be deemed to refer to such successor or to any
previous  Issuing  Bank,  or  to  such  successor  and  all  previous  Issuing  Banks,  as  the  context  shall  require. After  the  replacement  of  an  Issuing  Bank  hereunder,  the  replaced
Issuing Bank shall remain a party hereto and shall continue to have all the rights and obligations of an Issuing Bank under this Agreement with respect to Letters of Credit then
outstanding and issued by it prior to such replacement, but shall not be required to issue additional Letters of Credit.

52

j

(

)            Cash Collateralization.  If  any  Default  shall  occur  and  be  continuing,  on  the  Business  Day  that  the  Borrower  Representative  receives  notice  from  the
Administrative  Agent  or  the  Required  Lenders  demanding  the  deposit  of  cash  collateral  pursuant  to  this  paragraph,  the  Borrowers  shall  deposit  in  an  account  with  the
Administrative Agent, in the name of the Administrative Agent and for the benefit of the Revolving Lenders (the “ LC Collateral Account”), an amount in cash equal to 105% of
the amountDollar Amount of the LC Exposure in the applicable currencies as of such date (or, at the sole discretion of the Issuing Bank, in Dollars in the Dollar Amount of such
LC Disbursement calculated using the Exchange Rate on the date such deposit is made) plus accrued and unpaid interest thereon; provided that the obligation to deposit such
cash  collateral  shall  become  effective  immediately,  and  such  deposit  shall  become  immediately  due  and  payable,  without  demand  or  other  notice  of  any  kind,  upon  the
occurrence  of  any  Event  of  Default  with  respect  to  any  Borrower  described  in  clause  (h)  or  (i)  of Article  VII.  Such  deposit  shall  be  held  by  the Administrative Agent  as
collateral for the payment and performance of the Secured Obligations. The Administrative Agent shall have exclusive dominion and control, including the exclusive right of
withdrawal, over the LC Collateral Account and the Borrowers hereby grant the Administrative Agent a security interest in the LC Collateral Account and all money or other
assets on deposit therein or credited thereto. Other than any interest earned on the investment of such deposits, which investments shall be made at the option and sole discretion
of the Administrative Agent and at the Borrowers’ risk and expense, such deposits shall not bear interest. Interest or profits, if any, on such investments shall accumulate in the
LC Collateral Account. Moneys in the LC Collateral Account shall be applied by the Administrative Agent to reimburse the Issuing Bank for LC Disbursements for which it has
not been reimbursed and, to the extent not so applied, shall be held for the satisfaction of the reimbursement obligations of the Borrowers for the LC Exposure at such time or, if
the maturity of the Loans has been accelerated, be applied to satisfy other Secured Obligations. If the Borrowers are required to provide an amount of cash collateral hereunder
as a result of the occurrence of a Default, such amount (to the extent not applied as aforesaid) shall be returned to the Borrowers within three (3) Business Days after all such
Defaults have been cured or waived as confirmed in writing by the Administrative Agent.

( k )            LC Exposure Determination. For all purposes of this Agreement, the amount of a Letter of Credit that, by its terms or the terms of any document related
thereto, provides for one or more automatic increases in the stated amount thereof shall be deemed to be the maximum stated amount of such Letter of Credit after giving effect
to all such increases, whether or not such maximum stated amount is in effect at the time of determination.

SECTION 2.07.     Funding of Borrowings.

(a)            Each Lender shall make each Loan to be made by such Lender hereunder on the proposed date thereof solely by wire transfer of immediately available funds
(i) in the case of Loans denominated in Dollars, by 1:00 p.m., Chicago time, to the account of the Administrative Agent most recently designated by it for such purpose by
notice to the Lenders in an amount equal to such Lender’s Applicable Percentage ; and (ii) in the case of each Loan denominated in a Foreign Currency, by 1:00 p.m. Chicago
time,  in  the  city  of  the Administrative Agent’s  Term  Benchmark  Payment  Office  for  such  currency  and  Borrower  and  at  such  Term  Benchmark  Payment  Office  for  such
currency  and  Borrower  in  a  Dollar Amount  denominated  in  such  currency  equal  to  such  Lender’s Applicable  Percentage  provided  that,  Swingline  Loans  shall  be  made  as
provided in Section 2.05. The Administrative Agent will make such Loans available to the Borrower Representative by promptly crediting the funds so received in the aforesaid
account of the Administrative Agent to the Funding Account;  provided that ABR Revolving Loans made to finance the reimbursement of an LC Disbursement as provided in
Section 2.06(e) shall be remitted by the Administrative Agent to the Issuing Bank.

53

(b)            Unless the Administrative Agent shall have received notice from a Lender prior to the proposed date of any Borrowing that such Lender will not make
available to the Administrative Agent such Lender’s share of such Borrowing, the Administrative Agent may assume that such Lender has made such share available on such
date in accordance with paragraph (a) of this Section 2.07 and may, in reliance upon such assumption, make available to the applicable Borrower a corresponding amount. In
such event, if a Lender has not in fact made its share of the applicable Borrowing available to the Administrative Agent, then the applicable Lender and the Borrowers severally
agree to pay to the Administrative Agent forthwith on demand such corresponding amount with interest thereon, for each day from and including the date such amount is made
available to the applicable Borrower to but excluding the date of payment to the Administrative Agent, at (i) in the case of such Lender, the greater of the  NYFRBapplicable
Overnight Rate and a rate determined by the Administrative Agent in accordance with banking industry rules on interbank compensation or (ii) in the case of the Borrowers, the
interest  rate  applicable  to ABR  Loans,  or  in  the  case  of  Foreign  Currencies,  in  accordance  with  such  market  practice,  in  each  case,  as  applicable.  If  such  Lender  pays  such
amount to the Administrative Agent, then such amount shall constitute such Lender’s Loan included in such Borrowing;  provided, that any interest received from any Borrower
by  the Administrative Agent  during  the  period  beginning  when  the Administrative Agent  funded  the  Borrowing  until  such  Lender  pays  such  amount  shall  be  solely  for  the
account of the Administrative Agent.

SECTION 2.08.     Interest Elections. (a) Each Borrowing initially shall be of the Type and Agreed Currency specified in the applicable Borrowing Request and, in the

 
 
 
 
 
 
 
 
 
 
 
 
 
 
case  of  a  Term  Benchmark  Borrowing,  shall  have  an  initial  Interest  Period  as  specified  in  such  Borrowing  Request.  Thereafter,  the  Borrower  Representative  may  elect  to
convert such Borrowing to a different Type or to continue such Borrowing and, in the case of a Term Benchmark Borrowing, may elect Interest Periods therefor, all as provided
in this Section 2.08. The Borrower Representative may elect different options with respect to different portions of the affected Borrowing, in which case each such portion shall
be allocated ratably among the Lenders holding the Loans comprising such Borrowing, and the Loans comprising each such portion shall be considered a separate Borrowing.
This Section shall not apply to Swingline Borrowings, which may not be converted or continued.

(b)            To make an election pursuant to this Section 2.08, the Borrower Representative shall notify the Administrative Agent of such election by telephone (solely in
the case of a Borrowing denominated in Dollars) or through Electronic System, if arrangements for doing so have been approved by the Administrative Agent, by the time that a
Borrowing Request would be required under Section 2.03 if the Borrowers were requesting a Borrowing of the Type resulting from such election to be made on the effective
date of such election. Each such telephonic Interest Election Request shall be irrevocable and shall be confirmed promptly by hand delivery, Electronic System or facsimile to
the Administrative Agent of a written Interest Election Request in a form approved by the Administrative Agent and signed by the Borrower Representative.  Notwithstanding
any contrary provision herein, this Section shall not be construed to permit any Borrower to (i) change the currency of any Borrowing, (ii) elect an Interest Period for Term
Benchmark Loans that does not comply with Section 2.02(d), (iii) convert any Borrowing to a Borrowing of a Type not available under the Class of Commitments pursuant to
which such Borrowing was made or (iv) elect a Central Bank Rate (it being understood and agreed that the Central Bank Rate shall only apply to the extent provided in Sections
2.08(e), 2.14(a), 2.14(g) and 2.14(h)).

(c)            Each telephonic and written Interest Election Request (including requests submitted through Electronic System) shall specify the following information in

compliance with Section 2.02:

54

(i)            the name of the applicable Borrower and the Agreed Currency and amount of the Borrowing to which such Interest Election Request applies and, if
different  options  are  being  elected  with  respect  to  different  portions  thereof,  the  portions  thereof  to  be  allocated  to  each  resulting  Borrowing  (in  which  case  the
information to be specified pursuant to clauses (iii) and (iv) below shall be specified for each resulting Borrowing);

(ii)            the effective date of the election made pursuant to such Interest Election Request, which shall be a Business Day;

(iii)            whether the resulting Borrowing is to be an ABR Borrowing (in the case of a Borrowing denominated in Dollars) or a Term Benchmark Borrowing;

and

(iv)            if the resulting Borrowing is a Term Benchmark Borrowing, the Interest Period and Agreed Currency to be applicable thereto after giving effect to

such election, which Interest Period shall be a period contemplated by the definition of the term “Interest Period”.

If any such Interest Election Request requests a Term Benchmark Borrowing but does not specify an Interest Period, then the Borrowers shall be deemed to have selected an
Interest Period of one month’s duration.

(d)            Promptly following receipt of an Interest Election Request, the Administrative Agent shall advise each Lender of the details thereof and of such Lender’s

portion of each resulting Borrowing.

(e)            If the Borrower Representative fails to deliver a timely Interest Election Request with respect to a Term Benchmark Borrowing prior to the end of the Interest
Period applicable thereto, then, unless such Borrowing is repaid as provided herein, at the end of such Interest Period (i) in the case of a Borrowing denominated in Dollars,
such Borrowing shall be converted to an ABR Borrowing. and (ii) in the case of a Borrowing denominated in a Foreign Currency in respect of which the applicable Borrower
shall have failed to deliver an Interest Election Request prior to the third (3rd) Business Day preceding the end of such Interest Period, such Borrowing shall automatically
continue as a Term Benchmark Borrowing in the same Agreed Currency with an Interest Period of one month unless (x) such Term Benchmark Borrowing is or was repaid in
accordance with Section 2.11 or (y) such Borrower shall have given the Administrative Agent an Interest Election Request requesting that, at the end of such Interest Period,
such Term Benchmark Borrowing continue as a Term Benchmark Borrowing for the same or another Interest Period.

(e) Notwithstanding any contrary provision hereof, if a Default has occurred and is continuing and the Administrative Agent, at the request of the Required Lenders, so notifies
the  Borrower  Representative,  then,  so  long  as  a  Default  is  continuing (i) no  outstanding  Borrowing  may  be  converted  to  or  continued  as  a  Term  Benchmark  Borrowing and
(ii) unless repaid, each Term Benchmark Borrowing shall be converted to an ABR Borrowing at the end of the Interest Period applicable thereto.:

(i)           no outstanding Borrowing may be converted to or continued as a Term Benchmark Borrowing;

(ii)            unless repaid, each Term Benchmark Borrowing denominated in Dollars shall be converted to an ABR Borrowing at the end of the Interest Period

applicable thereto (or the next succeeding Business Day if such day is not a Business Day); and

(iii)            unless repaid, each Term Benchmark Borrowing denominated in a Foreign Currency shall, on the last day of the Interest Period applicable thereto
(or the next succeeding Business Day if such day is not a Business Day), bear interest at a rate per annum equal to the Central Bank Rate for such Foreign Currency plus
the  CBR  Spread;  provided  that,  if  the Administrative Agent  determines  (which  determination  shall  be conclusive  and  binding  absent  manifest  error)  that  the  Central
Bank Rate for such Foreign Currency cannot be determined, any outstanding affected Term Benchmark Loans denominated in such Foreign Currency shall either be
(1) converted to an ABR Borrowing denominated in Dollars (in an amount equal to the Dollar Amount of such Foreign Currency) at the end of the Interest Period, as
applicable, therefor or (2) prepaid at the end of the applicable Interest Period or on the Interest Payment Date, as applicable, in full; provided further that if no election is
made by the applicable Borrower by the earlier of (A) the date that is three Business Days after receipt by such Borrower of such notice and (B) the last day of the
current Interest Period for the applicable Term Benchmark Loan, such Borrower shall be deemed to have elected clause (1) above.

55

SECTION 2.09.     Termination of Commitments; Increase in Commitments.

(a)            Unless previously terminated, (i) the Additional Term Loan Commitments shall terminate on the Third Amendment Effective Date upon the earlier of the
funding of the Additional Term Loans (immediately after giving effect to such funding) and 4:00 p.m (Chicago Time) on the Third Amendment Effective Date and (ii) all other
Commitments shall terminate on the Maturity Date. The commitments in respect of the Initial Term Loans terminated in full immediately after giving effect to the funding of the
Initial Term Loans on the Effective Date.

(b)            The Borrowers may at any time terminate the Revolving Commitments and the Additional Term Loan Commitments upon the Payment in Full of the

Secured Obligations.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(c)            The Borrower Representative shall notify the Administrative Agent of any election to terminate the Commitments under paragraph (b) of this Section 2.09 at
least three (3) Business Days prior to the effective date of such termination, specifying such election and the effective date thereof. Promptly following receipt of any notice, the
Administrative Agent  shall  advise  the  Lenders  of  the  contents  thereof.  Each  notice  delivered  by  the  Borrower  Representative  pursuant  to  this  Section  shall  be  irrevocable;
provided that a notice of termination of the Commitments delivered by the Borrower Representative may state that such notice is conditioned upon the effectiveness of other
credit facilities, in which case such notice may be revoked by the Borrower Representative (by notice to the Administrative Agent on or prior to the specified effective date) if
such  condition  is  not  satisfied. Any  termination  of  the  Commitments  shall  be  permanent.  Each  reduction  of  the  Revolving  Commitments  shall  be  made  ratably  among  the
Lenders in accordance with their respective Revolving Commitments.

(d)            The Borrowers may from time to time elect to increase the Revolving Commitments or enter into one or more additional tranches of term loans (each, an
“Incremental Term Loan”), in each case in a minimum amount of $15,000,000, so long as, there are only a maximum of 3 such requests after the Third Amendment Effective
Date  and  after  giving  effect  thereto,  the  aggregate  amount  of  all  such  Revolving  Commitment  increases  and  all  such  Incremental  Term  Loans  after  the  Third Amendment
Effective  Date  does  not  exceed  $50,000,000.  Each  request  from  the  Borrower  Representative,  on  behalf  of  the  Borrowers,  pursuant  to  this  Section  2.09  shall  set  forth  the
requested  amount  and  proposed  terms  of  the  relevant  Revolving  Commitment  increase  or  Incremental  Term  Loans.  The  Borrowers  may  arrange  for  any  such  Revolving
Commitment increase or Incremental Term Loan to be provided by one or more Lenders (each Lender so agreeing to an increase in its Revolving Commitment, or to participate
in such Incremental Term Loans, an “ Increasing Lender”), or by one or more new banks, financial institutions or other entities (each such new bank, financial institution or
other entity, an “Augmenting Lender” and, together with each Increasing Lender, collectively, the “Additional Lenders”), to increase their existing Revolving Commitments, or
to participate in such Incremental Term Loans, or extend Revolving Commitments, as the case may be; provided, that each Augmenting Lender shall be subject to the approval
of the Borrower Representative and the Administrative Agent and, except in the case of an Incremental Term Loan, the Swingline Lender and the Issuing Bank, which approvals
shall not be unreasonably withheld, delayed or conditioned. No existing Lender shall have any obligation or be required to provide any Revolving Commitment increase or any
Incremental Term Loan unless it expressly so agrees. No consent of any Lender (other than the Lenders participating in such Revolving Commitment increase or Incremental
Term Loan) shall be required for any such increase or Incremental Term Loan pursuant to this Section 2.09.

56

(e)            Revolving Commitment increases and Incremental Term Loans created pursuant to this Section 2.09 shall become effective on the date agreed by the
Borrower Representative, the Administrative Agent and the relevant Increasing Lenders or Augmenting Lenders, and the Administrative Agent shall notify each Lender thereof.
Notwithstanding the foregoing, no increase in the Revolving Commitments (or in the Revolving Commitment of any Lender) or Incremental Term Loan shall become effective
under this paragraph unless (i) on the proposed date of the effectiveness of such Revolving Commitment increase or Incremental Term Loan, (A) the conditions set forth in
paragraphs (a) and (b) of Section 4.02 shall be satisfied both before and immediately after giving effect to such Revolving Commitment increase or Incremental Term Loan or
waived  by  the  Required  Lenders,  and  the Administrative Agent  shall  have  received  a  certificate  to  that  effect  dated  such  date  and  executed  by  a  Financial  Officer  of  the
Borrower Representative and (B) the Loan Parties shall be in pro forma compliance with each financial covenant set forth in Sections 6.12 and 6.13, recomputed (1) as if such
Revolving Commitment increase or Incremental Term Loan (and the application of proceeds thereof to the repayment of any other Indebtedness) had occurred on the first day of
the  four-fiscal  quarter  period  most  recently  ended  preceding  the  date  thereof  for  which  the  Borrower  Representative  has  delivered  financial  statements,  and  (2)  with
Consolidated  Total  Indebtedness,  EBITDA  and  Interest  Expense  measured  as  of  the  date  of  and  immediately  after  giving  effect  to  any  funding  in  connection  with  such
Revolving Commitment increase or Incremental Term Loan (and the application of proceeds thereof to the repayment of any other Indebtedness), and assuming the full drawing
under any such Revolving Commitment increase or Incremental Term Loan, and (ii) the Administrative Agent shall have received documents consistent with those delivered on
the Effective Date as to the corporate power and authority of the Borrowers to borrow hereunder immediately after giving effect to such Revolving Commitment increase or
Incremental Term Loan.

(f)            On the effective date of any increase in the Revolving Commitments, (i) each relevant Increasing Lender and Augmenting Lender shall make available to the
Administrative Agent such amounts in immediately available funds as the Administrative Agent shall determine, for the benefit of the other Lenders, as being required in order
to  cause,  after  giving  effect  to  such  Revolving  Commitment  increase  and  the  use  of  such  amounts  to  make  payments  to  such  other  Lenders,  each  Lender’s  portion  of  the
outstanding Revolving Loans of all the Lenders to equal its Applicable Percentage of such outstanding Revolving Loans, and the Administrative Agent shall make such other
adjustments among the Lenders with respect to the Revolving Loans then outstanding and amounts of principal, interest, commitment fees and other amounts paid or payable
with respect thereto as shall be necessary, in the opinion of the Administrative Agent, in order to effect such reallocation and (ii) except in the case of any Incremental Term
Loans, the Borrowers shall be deemed to have repaid and reborrowed all outstanding Revolving Loans as of the date of any increase in the Revolving Commitments (with such
reborrowing to consist of the Types of Revolving Loans, with related Interest Periods if applicable, specified in a notice delivered by the Borrower Representative, in accordance
with  the  requirements  of  Section  2.03).  The  deemed  payments  made  pursuant  to  clause  (ii)  of  the  immediately  preceding  sentence  shall  be  accompanied  by  payment  of  all
accrued  interest  on  the  amount  prepaid  and,  in  respect  of  each  Term  Benchmark  Loan,  shall  be  subject  to  indemnification  by  the  Borrowers  pursuant  to  the  provisions  of
Section 2.16 if the deemed payment occurs other than on the last day of the related Interest Periods.

57

(g)            The Incremental Term Loans (i) shall rank pari passu in right of payment with the Revolving Loans and the existing Term Loans, (ii) shall not mature earlier
than the Maturity Date (but may have amortization prior to such date), (iii) shall have a weighted average life to maturity that is no earlier than the weighted average life to
maturity of the existing Term Loans, and (iv) shall be treated substantially the same as (and in any event no more favorable in any material respect than) the existing Term Loans
or  Revolving  Loans; provided,  that  (A)  any  fees  applicable  to  the  increase  in  Revolving  Loans  and  the  Incremental  Term  Loans  shall  be  determined  by  the  Borrowers,  the
Arranger and the applicable Additional Lenders and (B) the terms and conditions applicable to any tranche of Incremental Term Loans maturing after the latest Maturity Date in
effect at such time may provide for material additional or different financial or other covenants or prepayment requirements applicable only during periods after such Maturity
Date.

(h)            Incremental Term Loans may be made hereunder pursuant to an amendment or restatement (an “Incremental Term Loan Amendment”) of this Agreement
and,  as  appropriate,  the  other  Loan  Documents,  executed  by  the  Borrowers,  each Additional  Lender  participating  in  such  Incremental  Term  Loan,  as  applicable,  and  the
Administrative Agent.  Each  Incremental  Term  Loan Amendment  may,  without  the  consent  of  any  other  Lenders  (except  to  the  extent  required  pursuant  to  the  provisos  in
Section  9.02(a))  or  the  Required  Lenders,  effect  such  amendments  to  this Agreement  and  the  other  Loan  Documents  as  may  be  necessary  or  appropriate,  in  the  reasonable
opinion  of  the Administrative Agent,  to  effect  the  provisions  of  this  Section  2.09.  Nothing  contained  in  this  Section  2.09  shall  constitute,  or  otherwise  be  deemed  to  be,  a
commitment on the part of any Lender to increase its Revolving Commitment hereunder, or provide Incremental Term Loans, at any time. Within a reasonable time after the
effective date of any increase or addition, the Administrative Agent shall, and is hereby authorized and directed to, revise the Commitment Schedule to reflect such increase or
addition and shall distribute such revised Commitment Schedule to each of the Lenders and the Borrowers, whereupon such revised Commitment Schedule shall replace the old
Commitment Schedule and become part of this Agreement.

(i)            In connection with any increase of the Revolving Commitments or Incremental Term Loans pursuant to this Section 2.09, any new lending institution
becoming a party hereto shall (i) execute such documents and agreements as the Administrative Agent may reasonably request and (ii) provide to the Administrative Agent, its
name,  address,  tax  identification  number  and/or  such  other  information  as  shall  be  necessary  for  the Administrative Agent  to  comply  with  “know  your  customer”  and  anti-
money laundering rules and regulations, including without limitation, the USA PATRIOT Act.

SECTION 2.10.     Repayment and Amortization of Loans; Evidence of Debt.

 
 
 
 
 
 
 
 
 
 
 
(a)            The Borrowers hereby unconditionally promise to pay to the Administrative Agent for the account of each Revolving Lender the then unpaid principal

amount of each Revolving Loan on the Maturity Date in the currency of such Loan.

(b)            The Borrowers hereby unconditionally promise to pay to the Administrative Agent for the account of each Term Lender on the last Business Day of each

calendar quarter set forth below the aggregate principal amount set forth opposite such date (as adjusted from time to time pursuant to Section 2.11(c) or 2.18(b)):

Calendar Quarter Ending

September 30, 2021
December 31, 2021
March 31, 2022
June 30, 2022
September 30, 2022 and each calendar quarter ending thereafter

  Amount
  $
  $
  $
  $
  $

1,562,500 
1,562,500 
1,562,500 
1,562,500 
3,125,000 

To the extent not previously paid, the remaining outstanding principal amount of all Term Loans shall be paid in full in cash in Dollars on the Maturity Date.

58

(c)            Each Lender shall maintain in accordance with its usual practice an account or accounts evidencing the Indebtedness of the Borrowers to such Lender

resulting from each Loan made by such Lender, including the amounts of principal and interest payable and paid to such Lender from time to time hereunder.

(d)            The Administrative Agent shall maintain accounts in which it shall record (i) the amount of each Loan made hereunder, the Class, Agreed Currency and
Type thereof and the Interest Period applicable thereto, (ii) the amount of any principal or interest due and payable or to become due and payable from the Borrowers to each
Lender hereunder and (iii) the amount of any sum received by the Administrative Agent hereunder for the account of the Lenders and each Lender’s share thereof.

(e)            The entries made in the accounts maintained pursuant to paragraph (b) or (c) of this Section 2.10 shall be prima facie evidence of the existence and amounts
of the obligations recorded therein; provided that the failure of any Lender or the Administrative Agent to maintain such accounts or any error therein shall not in any manner
affect the obligation of the Borrowers to repay the Loans in accordance with the terms of this Agreement.

(f)            Any Lender may request that Loans made by it be evidenced by a promissory note. In such event, the Borrowers shall prepare, execute and deliver to such
Lender a promissory note payable to such Lender (or, if requested by such Lender, to such Lender and its registered assigns) and in a form approved by the Administrative
Agent. Thereafter, the Loans evidenced by such promissory note and interest thereon shall at all times (including after assignment pursuant to Section 9.04) be represented by
one or more promissory notes in such form.

SECTION 2.11.     Prepayment of Loans.

(a)            The Borrowers shall have the right at any time and from time to time to prepay any Borrowing in whole or in part, subject to prior notice in accordance with
paragraph (d) of this Section 2.11 and, if applicable, payment of any break funding expenses under Section 2.16, but without any other penalty premium or other prepayment
fee.

(b)            In the event and on each occasion that any Net Proceeds are received by or on behalf of any Loan Party or any Subsidiary in respect of any Prepayment
Event, the Borrowers shall, immediately after such Net Proceeds are received by such Loan Party or any Subsidiary, prepay the Obligations as set forth in Section 2.11(c) below
in an aggregate amount equal to 100% of such Net Proceeds; provided that in the case of any event described in clause (a) of the definition of the term “Prepayment Event”, if
the Borrower Representative shall deliver to the Administrative Agent a certificate of a Financial Officer to the effect that the Loan Parties intend to reinvest the Net Proceeds
from such event (or a portion thereof specified in such certificate), within 365 days after receipt of such Net Proceeds, to either (i) acquire (or replace or rebuild) real property,
equipment or other tangible assets (excluding inventory) to be used in the business of the Loan Parties, or (ii) consummate a Permitted Acquisition, and certifying that no Event
of Default has occurred and is continuing, then no prepayment shall be required pursuant to this paragraph in respect of the Net Proceeds specified in such certificate; provided
that the Borrower Representative may request a ninety (90) day extension of such reinvestment period, and the Administrative Agent may agree to such extension in its sole
discretion. Any Net Proceeds of such Prepayment Event which have not been so reinvested shall be applied as set forth in Section 2.11(c).

59

( c )            All such amounts pursuant to Section 2.11(b) shall be applied, first, to prepay the Term Loans (to be applied to installments of the Term Loans in inverse
order  of  maturity),  and second,  to  prepay  the  Revolving  Loans  (including  Swingline  Loans)  without  a  corresponding  reduction  in  the  Revolving  Commitments  and  to  cash
collateralize outstanding LC Exposure.

(d)                        The  Borrower  Representative  shall  notify  the Administrative Agent  (and,  in  the  case  of  prepayment  of  a  Swingline  Loan,  the  Swingline  Lender)  by
telephone (confirmed by facsimile) or through Electronic System, if arrangements for doing so have been approved by the Administrative Agent, of any prepayment hereunder
not later than 10:00 a.m., Chicago time, (A) in the case of prepayment of a Term Benchmark Revolving Borrowing, three (3) Business Days before the date of prepayment, or
(B) in the case of prepayment of an ABR Revolving Borrowing, one (1) Business Day before the date of prepayment. Each such notice shall be irrevocable and shall specify the
prepayment date and the principal amount of each Borrowing or portion thereof to be prepaid; provided that, if a notice of prepayment is given in connection with a conditional
notice of termination of the Revolving Commitments as contemplated by Section 2.09, then such notice of prepayment may be revoked if such notice of termination is revoked
in accordance with Section 2.09. Promptly following receipt of any such notice relating to a Revolving Borrowing, the Administrative Agent shall advise the  applicable Lenders
of the contents thereof. Each partial prepayment of any Revolving Borrowing shall be in an amount that would be permitted in the case of an advance of a Revolving Borrowing
of the same Type as provided in Section 2.02. Each prepayment of a Revolving Borrowing of any Class shall be applied ratably to the Revolving Loans of  such  Class included
in  the  prepaid  Borrowing.  Prepayments  shall  be  accompanied  by  (i)  accrued  interest  to  the  extent  required  by  Section  2.13  and  (ii)  break  funding  payments  pursuant  to
Section 2.16.

(e)            If at any time, (i) other than as a result of fluctuations in currency exchange rates, the sum of the aggregate principal Dollar Amount of all of the Revolving
Exposures (calculated, with respect to those Loans and Letters of Credit denominated in Foreign Currencies, as of the most recent Revaluation Date with respect to each such
Loan and Letter of Credit) exceeds the aggregate Revolving Commitments or (ii) solely as a result of fluctuations in currency exchange rates, the sum of the aggregate principal
Dollar Amount of all of the Revolving Exposures (so calculated) exceeds 105% of the aggregate Revolving Commitments, then the Borrowers shall, in each case, following
receipt  of  notice  from  the Administrative Agent,  repay  Revolving  Borrowings  or  cash  collateralize  LC  Exposure  in  an  account  with  the Administrative Agent  pursuant  to
Section 2.06(j), as applicable, in an aggregate principal amount sufficient to cause the aggregate Dollar Amount of all Revolving Exposures (so calculated) to be less than or
equal to the aggregate Revolving Commitments.

SECTION 2.12.     Fees.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(a)            The Borrowers agree to pay to the Administrative Agent for the account of each Lender a commitment fee, which shall accrue at the Applicable Rate, on the
average daily amount of the Available Revolving Commitment of such Revolving Lender during the period from and including the Effective Date to but excluding the date on
which the Revolving Commitments terminate. Accrued commitment fees shall be payable in arrears on the first Business Day of each fiscal quarter and on the date on which the
Revolving Commitments terminate commencing on the first such date to occur after the date hereof. All commitment fees shall be computed on the basis of a year of 360 days
and shall be payable for the actual number of days elapsed, (including the first day and last day of each period but excluding the date on which the Revolving Commitments
terminate).

(b)            [Reserved].

(c)            The Borrowers agree to pay to the Administrative Agent for the account of each Revolving Lender a participation fee with respect to its participations in
Letters  of  Credit,  which  shall  accrue  at  the  same Applicable  Rate  used  to  determine  the  interest  rate  applicable  to  Term  Benchmark  Revolving  Loans  on  the  average  daily
amountDollar Amount of such Lender’s LC Exposure (excluding any portion thereof attributable to unreimbursed LC Disbursements) during the period from and including the
Effective Date to but excluding the later of the date on which such Lender’s Revolving Commitment terminates and the date on which such Lender ceases to have any LC
Exposure and other fees as otherwise agreed, as well as the Issuing Bank’s standard fees and commissions with respect to the issuance, amendment, cancellation, negotiation,
transfer, presentment, renewal or extension of any Letter of Credit or processing of drawings thereunder. Participation fees and other fees accrued through and including the last
day of each fiscal quarter shall be payable on the first Business Day of each fiscal quarter following such last day, commencing on the first such date to occur after the Effective
Date; provided that all such fees shall be payable on the date on which the Revolving Commitments terminate and any such fees accruing after the date on which the Revolving
Commitments terminate shall be payable on demand. Any other fees payable to the Issuing Bank pursuant to this paragraph shall be payable within ten (10) days after demand.
All participation fees and other fees shall be computed on the basis of a year of 360 days and shall be payable for the actual number of days elapsed (including the first day but
excluding the last day).

60

(d)            The Borrowers agree to pay to the Administrative Agent, for its own account, fees payable in the amounts and at the times separately agreed upon between

the Borrowers and the Administrative Agent.

(e)            All fees payable hereunder shall be paid on the dates due, in Dollars and immediately available funds, to the Administrative Agent (or to the Issuing Bank, in

the case of fees payable to it) for distribution, in the case of commitment fees and participation fees, to the Lenders. Fees paid shall not be refundable under any circumstances.

SECTION 2.13.      Interest. (a) The Loans comprising each ABR Borrowing shall bear interest at the Alternate Base Rate plus the Applicable Rate.

(b)            The Loans comprising each Term Benchmark Borrowing shall bear interest at the Adjusted LIBO RateTerm Benchmark for the applicable currency and for

the Interest Period in effect for such Borrowing plus the Applicable Rate.

(c)            Notwithstanding the foregoing, during the occurrence and continuance of an Event of Default, the Administrative Agent or the Required Lenders may, at
their  option,  by  notice  to  the  Borrower  Representative  (which  notice  may  be  revoked  at  the  option  of  the  Required  Lenders  notwithstanding  any  provision  of  Section  9.02
requiring the consent of “each Lender affected thereby” for reductions in interest rates), declare that (i) all Loans shall bear interest at 2% plus the rate applicable to ABR Loans
as  provided  in  the  preceding  paragraphs  of  this  Section  2.13  or  (ii)  in  the  case  of  any  other  amount  outstanding  hereunder,  such  amount  shall  accrue  at  2%  plus  the  rate
applicable to ABR Loans as provided in the preceding paragraphs of this Section 2.13.

(d)            (i) Accrued interest on each Loan (for ABR Loans, accrued through the last day of the prior fiscal quarter) shall be payable in arrears on, in the same Agreed
Currency  as  the  applicable  Loan,  on  each  Interest  Payment  Date  for  such  Loan  and  upon  termination  of  the  Commitments; provided  that  (A)  interest  accrued  pursuant  to
Section 2.13(c) shall be payable on demand, (B) in the event of any repayment or prepayment of any Loan (other than a prepayment of an ABR Revolving Loan prior to the end
of the Availability Period), accrued interest on the principal amount repaid or prepaid shall be payable on the date of such repayment or prepayment and (C) in the event of any
conversion of any Term Benchmark Loan prior to the end of the current Interest Period therefor, accrued interest on such Loan shall be payable on the effective date of such
conversion.

(ii)            Notwithstanding any other provision of this Agreement, subject to Section 2.14, each Swingline Loan shall bear interest at the LIBOR Market Index
Rate plus the applicable rate per annum set forth under the caption “Term Benchmark Spread for Revolving Loans” in the definition of “Applicable Rate”. With respect
to  any  Swingline  Loan,  the  Interest  Payment  Date  shall  be  the  first  day  of  each  calendar  month  and  the  Maturity  Date,  and  the  Interest  Period  shall  be  the  period
commencing on the date of any Swingline Borrowing and ending one month thereafter; provided that (A) if any Interest Period would end on a day other than a Business
Day, such Interest Period shall be extended to the next succeeding Business Day unless such next succeeding Business Day would fall in the next calendar month, in
which case such Interest Period shall end on the next preceding Business Day and (B) any Interest Period that commences on the last Business Day of a calendar month
(or on a day for which there is no numerically corresponding day in the last calendar month of such Interest Period) shall end on the last Business Day of the last calendar
month of such Interest Period. Accrued interest on each Swingline Loan through the last day of the prior calendar month shall be payable in arrears on each Interest
Payment Date for such Swingline Loan and upon termination of the Commitments. The applicable LIBOR Market Index Rate shall be determined by the Administrative
Agent, and such determination shall be conclusive absent manifest error.

61

(e)            All interest hereunder shall be computed on the basis of a year of 360 days, except that interest (i) computed by reference to the Alternate Base Rate at times
when the Alternate Base Rate is based on the Prime Rate shall be computed on the basis of a year of 365 days (or 366 days in a leap year),  and(ii) for Borrowings denominated
in Australian Dollars shall be computed on the basis of a year of 365 days and (iii) for Borrowings denominated in New Zealand Dollars shall be computed on the basis of a
year of 365 days, and in each case shall be payable for the actual number of days elapsed (including the first day but excluding the last day). All interest hereunder on any Loan
shall be computed on a daily basis based upon the outstanding principal amount of such Loan as of the applicable date of determination. The applicable Alternate Base Rate,
Adjusted LIBO Rate, or LIBO Rate, Adjusted AUD Rate, AUD Rate, Adjusted NZD Rate, NZD Rate, LIBOR Market Index Rate or Central Bank Rate shall be determined by
the Administrative Agent, and such determination shall be conclusive absent manifest error.

SECTION 2.14.      Alternate Rate of Interest; Illegality.

(a)            Subject to clauses (c), (d), (e), (f), (g) and (h) of this Section 2.14, if:

( i )            the Administrative Agent determines (which determination shall be conclusive and binding absent manifest error) prior to the commencement of any
Interest  Period  for  a  Term  Benchmark  Borrowing  that  adequate  and  reasonable  means  do  not  exist  for  ascertaining,  (including,  without  limitation,  by  means  of  an
Interpolated  Rate)  the Alternate  Base  Rate,  the Adjusted  LIBO  Rate  or, the LIBOR Market Index Rate,  the  LIBO Rate,  the Adjusted AUD  Rate,  the AUD  Rate,  the
Adjusted NZD Rate or the NZD Rate, as applicable (including because the LIBO Screen Rate is not available or published on a current basis), for such Interest Period;
provided that no Benchmark Transition Event shall have occurred at such time; or

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(ii)            the Administrative Agent is advised by the Required Lenders prior to the commencement of any Interest Period for a Term Benchmark Borrowing
that  the Adjusted  LIBO  Rate  or,  the  LIBO Rate,  the  LIBOR  Market  Index  Rate,  the Adjusted AUD  Rate,  the AUD  Rate,  the Adjusted  NZD  Rate,  the  NZD Rate,  as
applicable, for the applicable Interest Period will not adequately and fairly reflect the cost to such Lenders (or Lender) of making or maintaining their Loans included in
such Borrowing for such Interest Period;

then the Administrative Agent shall give notice thereof to the Borrower Representative and the Lenders through Electronic System as provided in Section 9.01 as promptly as
practicable thereafter and, until (x) the Administrative Agent notifies the Borrower Representative and the Lenders that the circumstances giving rise to such notice no longer
exist, (i)  with respect to the relevant Benchmark and (y) the Borrower Representative delivers a new Interest Election Request in accordance with the terms of Section 2.08 or a
new Borrowing Request in accordance with the terms of Section 2.03, (A) for Loans denominated in Dollars, any Interest Election Request that requests the conversion of any
Revolving  Borrowing to,  or  continuation  of  any  Revolving  Borrowing  as,  a  Term Benchmark  Borrowing  and  any  Borrowing  Request  that  requests  a  Term  Benchmark
Revolving Borrowing shall instead be deemed to be an Interest Election Request or a Borrowing Request, as applicable, for an ABR Borrowing and (B) for Loans denominated
in  a  Foreign  Currency, any Interest Election Request that requests the conversion of any Borrowing to, or continuation of any Borrowing as, a Term Benchmark Borrowing
shall be ineffective and any such Term Benchmark Borrowing shall be repaid or converted into an ABR Borrowing on the last day of the then current Interest Period applicable
thereto,  and  (ii)  if  anyand  any  Borrowing  Request that requests  a  Term  Benchmark  Borrowing,  such  Borrowing shall  be made  as an  ABR  Borrowing.  for  the  relevant
Benchmark shall be ineffective; provided that, if the circumstances giving rise to such notice affect only one Type of Borrowings, then all other Types of Borrowings shall be
permitted.

62

Furthermore, if any Term Benchmark Loan in any Agreed Currency is outstanding on the date of a Borrower’s receipt of the notice from the Administrative Agent referred to in
this Section 2.14(a) with respect to a Relevant Rate applicable to such Term Benchmark Loan, then until (x) the Administrative Agent notifies the Borrower Representative and
the  Lenders  that  the  circumstances  giving  rise  to  such  notice  no  longer  exist  with  respect  to  the  relevant  Benchmark  and  (y)  the  Borrower  delivers  a  new  Interest  Election
Request in accordance with the terms of Section 2.08 or a new Borrowing Request in accordance with the terms of Section 2.03, (A) for Loans denominated in Dollars, any
Term Benchmark Loan shall on the last day of the Interest Period applicable to such Loan (or the next succeeding Business Day if such day is not a Business Day), be converted
by the Administrative Agent to, and shall constitute, an ABR Loan and (B) for Loans denominated in a Foreign Currency, any Term Benchmark Loan shall, on  the last day of
the Interest Period applicable to such Loan (or the next succeeding Business Day if such day is not a Business Day) bear interest at the Central Bank Rate for the applicable
Foreign Currency plus the CBR Spread; provided that, if the Administrative Agent determines (which determination shall be conclusive and binding absent manifest error) that
the  Central  Bank  Rate  for  the  applicable  Foreign  Currency  cannot  be  determined,  any  outstanding  affected Term  Benchmark  Loans denominated  in  such  Foreign  Currency
shall, at the Borrower Representative’s election prior to such day: (1) be prepaid by the Borrowers on such day or (2) solely for the purpose of calculating the interest rate
applicable to such Term Benchmark Loan, such Term Benchmark Loan denominated in such Foreign Currency shall be deemed to be a Term Benchmark Loan denominated in
Dollars and shall accrue interest at the same interest rate applicable to Term Benchmark Loans denominated in Dollars at such time.

(b)            If any Lender determines that any Requirement of Law has made it unlawful, or if any Governmental Authority has asserted that it is unlawful, for any
Lender  or  its  applicable  lending  office  to  make,  maintain,  fund  or  continue  any  Term  Benchmark  Borrowing  or  any  Swingline  Loan,  or  any  Governmental Authority  has
imposed material restrictions on the authority of such Lender to purchase or sell, or to take deposits of, U.S. Dollarsany Agreed Currency  in  the Londonapplicable interbank
market, then, on notice thereof by such Lender to the Borrower Representative through the Administrative Agent, any obligations of such Lender to make, maintain, fund or
continue Term Benchmark Loans or Swingline Loans or to convert ABR Borrowings to Term Benchmark Borrowings , in each case, to the extent of the affected currency and
Interest Period, as applicable, will be suspended until such Lender notifies the Administrative Agent and the Borrower Representative that the circumstances giving rise to such
determination no longer exist. Upon receipt of such notice, the Borrowers will upon demand from such Lender (with a copy to the Administrative Agent), either convert all
Term  Benchmark  Borrowings  or  Swingline  Loans  of  such  Lender  to ABR  Borrowings,  either  on  the  last  day  of  the  Interest  Period  therefor,  if  such  Lender  may  lawfully
continue to maintain such Term Benchmark Borrowings or Swingline Loans to such day, or immediately, if such Lender may not lawfully continue to maintain such Loans.
Upon any such prepayment or conversion, the Borrowers will also pay accrued interest on the amount so prepaid or converted. Furthermore, if any Term Benchmark in any
Agreed Currency is outstanding on the date of the Borrower Representative’s receipt of the notice from the Administrative Agent referred to in this Section 2.14(b) with respect
to a Relevant Rate applicable to such Term Benchmark, then until the Administrative Agent notifies the Borrower Representative and the Lenders that the circumstances giving
rise to such notice no longer exist:

63

(i)             if such Term Benchmark Loan is denominated in Dollars, then on the last day of the Interest Period applicable to such Loan (or the next succeeding
Business  Day  if  such  day  is  not  a  Business  Day),  such  Loan  shall  be  converted  by  the Administrative Agent  to,  and  shall  constitute,  an ABR  Loan  denominated  in
Dollars on such day; and

(ii)            if such Term Benchmark Loan is denominated in any Foreign Currency, then such Loan shall, on the last day of the Interest Period applicable to such
Loan (or the next succeeding Business Day if such day is not a Business Day), bear interest at the Central Bank Rate for such Foreign Currency plus the Applicable Rate;
provided, that, if the Administrative Agent determines (which determination shall be conclusive and binding absent manifest error) that the Central Bank Rate for such
Foreign  Currency  cannot  be  determined,  any  outstanding  affected  Term  Benchmark  Loans  denominated  in  such  Foreign  Currency  shall,  at  the  Borrower
Representative’s  election  prior  to  such  day:  (A)  be  prepaid  by  the  Borrower  Representative  on  such  day  or  (B)  solely  for  the  purpose  of  calculating  the  interest  rate
applicable  to  such  Term  Benchmark  Loan,  such  Term  Benchmark  Loan  denominated  in  such  Foreign  Currency  shall  be  deemed  to be  a  Term  Benchmark  Loan
denominated in Dollars and shall accrue interest at the same interest rate applicable to Term Benchmark Loans denominated in Dollars at such time.

(c)            Notwithstanding anything to the contrary herein or in any other Loan Document, if a Benchmark Transition Event, an Early Opt-in Election or an Other
Benchmark Rate Election, as applicable, and its related Benchmark Replacement Date have occurred prior to the Reference Time in respect of any setting of the then-current
Benchmark, then (x) if a Benchmark Replacement is determined in accordance with clause (1) or (2) of the definition of “Benchmark Replacement” with respect to Dollars for
such Benchmark Replacement Date, such Benchmark Replacement will replace such Benchmark for all purposes hereunder and under any Loan Document in respect of such
Benchmark  setting  and  subsequent  Benchmark  settings  without  any  amendment  to,  or  further  action  or  consent  of  any  other  party  to,  this Agreement  or  any  other  Loan
Document and (y) if a Benchmark Replacement is determined in accordance with clause (3) of the definition of “Benchmark Replacement” with respect to any Agreed Currency
for such Benchmark Replacement Date, such Benchmark Replacement will replace such Benchmark for all purposes hereunder and under any Loan Document in respect of any
Benchmark setting at or after 5:00 p.m. (New York City time) on the fifth (5th) Business Day after the date notice of such Benchmark Replacement is provided to the Lenders
without any amendment to, or further action or consent of any other party to, this Agreement or any other Loan Document so long as the Administrative Agent has not received,
by such time, written notice of objection to such Benchmark Replacement from Lenders comprising the Required Lenders.

(d)            Notwithstanding anything to the contrary herein or in any other Loan Document and subject to the proviso below in this paragraph, with respect to a Loan
denominated in Dollars, if a Term SOFR Transition Event and its related Benchmark Replacement Date have occurred prior to the Reference Time in respect of any setting of
the then-current Benchmark, then the applicable Benchmark Replacement will replace the then-current Benchmark for all purposes hereunder or under any Loan Document in
respect of such Benchmark setting and subsequent Benchmark settings, without any amendment to, or further action or consent of any other party to, this Agreement or any
other Loan Document; provided that, this clause (d) shall not be effective unless the Administrative Agent has delivered to the Lenders and the Borrower Representative a Term
SOFR Notice. For the avoidance of doubt, the Administrative Agent shall not be required to deliver a Term SOFR Notice after the occurrence of a Term SOFR Transition Event
and may do so in its sole discretion.

 
 
 
 
 
 
 
 
 
 
 
64

(e)            InNotwithstanding anything to the contrary herein or in any other Loan Document, in connection with the implementation of a Benchmark Replacement, the
Administrative Agent will have the right to make Benchmark Replacement Conforming Changes from time to time and, notwithstanding anything to the contrary herein or in
any other Loan Document, any amendments implementing such Benchmark Replacement Conforming Changes will become effective without any further action or consent of
any other party to this Agreement or any other Loan Document.

(f)            The Administrative Agent will promptly notify the Borrower Representative and the Lenders of (i) any occurrence of a Benchmark Transition Event, a Term
SOFR Transition Event, or an Early Opt-in Election or an Other Benchmark Rate Election, as applicable, and its related Benchmark Replacement Date, (ii) the implementation
of any Benchmark Replacement, (iii) the effectiveness of any Benchmark Replacement Conforming Changes, (iv) the removal or reinstatement of any tenor of a Benchmark
pursuant to clause (g) below and (v) the commencement or conclusion of any Benchmark Unavailability Period. Any determination, decision or election that may be made by
the Administrative Agent or, if applicable, any Lender (or group of Lenders) pursuant to this Section 2.14, including any determination with respect to a tenor, rate or adjustment
or of the occurrence or non-occurrence of an event, circumstance or date and any decision to take or refrain from taking any action or any selection, will be conclusive and
binding absent manifest error and may be made in its or their sole discretion and without consent from any other party to this Agreement or any other Loan Document, except,
in each case, as expressly required pursuant to this Section 2.14.

(g)                        Notwithstanding  anything  to  the  contrary  herein  or  in  any  other  Loan  Document,  at  any  time  (including  in  connection  with  the  implementation  of  a
Benchmark Replacement), (i) if the then-current Benchmark is a term rate (including Term SOFR  or, LIBO Rate, AUD Rate or NZD Rate) and either (A) any tenor for such
Benchmark  is  not  displayed  on  a  screen  or  other  information  service  that  publishes  such  rate  from  time  to  time  as  selected  by  the Administrative Agent  in  its  reasonable
discretion or (B) the regulatory supervisor for the administrator of such Benchmark has provided a public statement or publication of information announcing that any tenor for
such Benchmark is or will be no longer representative, then the Administrative Agent may modify the definition of “Interest Period” for any Benchmark settings at or after such
time to remove such unavailable or non-representative tenor and (ii) if a tenor that was removed pursuant to clause (i) above either (A) is subsequently displayed on a screen or
information  service  for  a  Benchmark  (including  a  Benchmark  Replacement)  or  (B)  is  not,  or  is  no  longer,  subject  to  an  announcement  that  it  is  or  will  no  longer  be
representative for a Benchmark (including a Benchmark Replacement), then the Administrative Agent may modify the definition of “Interest Period” for all Benchmark settings
at or after such time to reinstate such previously removed tenor.

65

(h)            Upon the Borrower Representative’s receipt of notice of the commencement of a Benchmark Unavailability Period, the Borrower Representative may
revoke any request for a Term Benchmark Borrowing of, conversion to or continuation of Term Benchmark Loans to be made, converted or continued during any Benchmark
Unavailability Period and, failing that,in the absence of such revocation, either (x) the Borrower Representative will be deemed to have converted any such request for a Term
Benchmark  Borrowing  denominated  in  Dollars into  a  request  for  a  Borrowing  of  or  conversion  to ABR  Loans or  (y)  any  request  relating  to  a  Term  Benchmark  Borrowing
denominated  in  a  Foreign  Currency  shall  be  ineffective.  During  any  Benchmark  Unavailability  Period  or  at  any  time  that  a  tenor  for  the  then-current  Benchmark  is  not  an
Available Tenor, the component of ABR based upon the then-current Benchmark or such tenor for such Benchmark, as applicable, will not be used in any determination of
ABR.

Furthermore,  if  any  Term  Benchmark  in  any  Agreed  Currency  is  outstanding  on  the  date  of  the  Company’s  receipt  of  notice  of  the  commencement  of  a  Benchmark
Unavailability  Period  with  respect  to  a  Relevant  Rate  applicable  to  such  Term  Benchmark,  then  until  such  time  as  a  Benchmark  Replacement  for  such Agreed  Currency  is
implemented pursuant to this Section 2.14:

(i)             if such Term Benchmark Loan is denominated in Dollars, then on the last day of the Interest Period applicable to such Loan (or the next succeeding
Business Day if such day is not a Business Day), such Loan shall be converted by the Administrative Agent to, and shall constitute, an ABR Loan denominated
in Dollars on such day; and

(ii)            if such Term Benchmark Loan is denominated in any Foreign Currency, then such Loan shall, on the last day of the Interest Period applicable to such
Loan (or the next succeeding Business Day if such day is not a Business Day), bear interest at the Central Bank Rate for the applicable Foreign Currency plus
the CBR Spread; provided that if the Administrative Agent determines (which determination shall be conclusive and binding absent manifest error) that the
Central Bank Rate for such Foreign Currency cannot be determined, any outstanding affected Term Benchmark Loans denominated in such Foreign Currency
shall at the Company’s election prior to such day: (A) be prepaid by the Company on such day or (B) solely for the purpose of calculating the interest rate
applicable to such Term Benchmark Loan, such Term Benchmark Loan denominated in such Foreign Currency shall be deemed to be a Term Benchmark Loan
denominated in Dollars and shall accrue interest at the same interest rate applicable to Term Benchmark Loans denominated in Dollars at such time.

SECTION 2.15.      Increased Costs. (a) If any Change in Law shall:

(i)                        impose,  modify  or  deem  applicable  any  reserve,  special  deposit,  liquidity  or  similar  requirement  (including  any  compulsory  loan  requirement,
insurance charge or  other  assessment)  against  assets  of,  deposits  with  or  for  the  account  of,  or  credit  extended  by,  any  Lender  (except  any  such  reserve  requirement
reflected in the Adjusted LIBO Rate, Adjusted AUD Rate or Adjusted NZD Rate, as applicable) or the Issuing Bank;

(ii)            impose on any Lender or the Issuing Bank or the London or other applicable offshore interbank market for the applicable Agreed Currency any other

condition, cost or expense (other than Taxes) affecting this Agreement or Loans made by such Lender or any Letter of Credit or participation therein; or

66

(iii)            subject any Recipient to any Taxes (other than (A) Indemnified Taxes, (B) Taxes described in clauses (b) through (d) of the definition of Excluded
Taxes and (C) Connection Income Taxes) on its loans, loan principal, letters of credit, commitments, or other obligations, or its deposits, reserves, other liabilities or
capital attributable thereto;

and the result of any of the foregoing shall be to increase the cost to such Lender or such other Recipient of making, continuing, converting into or maintaining any Loan (or of
maintaining  its  obligation  to  make  any  such  Loan) (including,  without  limitation,  pursuant  to  any  conversion  of  any  Borrowing  denominated  in  an Agreed  Currency  into  a
Borrowing  denominated  in  any  other  Agreed  Currency)  or  to  increase  the  cost  to  such  Lender,  the  Issuing  Bank  or  such  other  Recipient  of  participating  in,  issuing  or
maintaining  any  Letter  of  Credit (including,  without  limitation,  pursuant  to  any  conversion  of  any  Borrowing  denominated  in  an  Agreed  Currency  into  a  Borrowing
denominated in any other Agreed Currency) or to reduce the amount of any sum received or receivable by such Lender, the Issuing Bank or such other Recipient hereunder
(whether of principal, interest or otherwise) (including, without limitation, pursuant to any conversion of any Borrowing denominated in an Agreed Currency into a Borrowing
denominated in any other Agreed Currency ), then the Borrowers will pay to such Lender, the Issuing Bank or such other Recipient, as the case may be, such additional amount
or amounts as will compensate such Lender, the Issuing Bank or such other Recipient, as the case may be, for such additional costs incurred or reduction suffered.

(b)            If any Lender or the Issuing Bank determines that any Change in Law regarding capital or liquidity requirements has or would have the effect of reducing

the rate of return on such Lender’s or the Issuing Bank’s capital or on the capital of such Lender’s or the Issuing Bank’s holding company, if any, as a consequence of this
Agreement, the Commitments of, or the Loans made by, or participations in Letters of Credit or Swingline Loans held by, such Lender, or the Letters of Credit issued by the

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Issuing Bank, to a level below that which such Lender or the Issuing Bank or such Lender’s or the Issuing Bank’s holding company could have achieved but for such Change in
Law (taking into consideration such Lender’s or the Issuing Bank’s policies and the policies of such Lender’s or the Issuing Bank’s holding company with respect to capital
adequacy and liquidity), then from time to time the Borrowers will pay to such Lender or the Issuing Bank, as the case may be, such additional amount or amounts as will
compensate such Lender or the Issuing Bank or such Lender’s or the Issuing Bank’s holding company for any such reduction suffered.

(c)            A certificate of a Lender or the Issuing Bank setting forth the amount or amounts necessary to compensate such Lender or the Issuing Bank or its holding
company, as the case may be, as specified in paragraph (a) or (b) of this Section 2.15 shall be delivered to the Borrower Representative and shall be conclusive absent manifest
error. The Borrowers shall pay such Lender or the Issuing Bank, as the case may be, the amount shown as due on any such certificate within ten (10) days after receipt thereof.

67

(d)            Failure or delay on the part of any Lender or the Issuing Bank to demand compensation pursuant to this Section shall not constitute a waiver of such
Lender’s or the Issuing Bank’s right to demand such compensation;  provided that the Borrowers shall not be required to compensate a Lender or the Issuing Bank pursuant to
this Section for any increased costs or reductions incurred more than 270 days prior to the date that such Lender or the Issuing Bank, as the case may be, notifies the Borrower
Representative of the Change in Law giving rise to such increased costs or reductions and of such Lender’s or the Issuing Bank’s intention to claim compensation therefor;
provided further that, if the Change in Law giving rise to such increased costs or reductions is retroactive, then the 270-day period referred to above shall be extended to include
the period of retroactive effect thereof.

SECTION  2.16.      Break Funding Payments. In the event of (a) the payment of any principal of any Term Benchmark Loan (excluding any Swingline Loan bearing
interest at the LIBOR Market Index Rate) other than on the last day of an Interest Period applicable thereto (including as a result of an Event of Default or as a result of any
optional or mandatory prepayment of Loans), (b) the conversion of any Term Benchmark Loan other than on the last day of the Interest Period applicable thereto, (c) the failure
to borrow, convert, continue or prepay any Term Benchmark Loan on the date specified in any notice delivered pursuant hereto (regardless  of  whether  such  notice  may  be
revoked under Section 2.09 and is revoked in accordance therewith), or (d) the failure by any Borrower to make any payment of any Loan or drawing under any Letter of Credit
(or  interest  due  thereof)  denominated  in  a  Foreign  Currency  on  its  scheduled  due  date  or  any  payment  thereof  in  a  different  currency  or  (e) the  assignment  of  any  Term
Benchmark Loan other than on the last day of the Interest Period applicable thereto as a result of a request by the Borrower Representative pursuant to Section 2.19 or 9.02(d),
then, in any such event, the Borrowers shall compensate each Lender for the loss, cost and expense attributable to such event. In the case of a Term Benchmark Loan, such loss,
cost or expense to any Lender shall be deemed to include an amount determined by such Lender to be the excess, if any, of (i) the amount of interest which would have accrued
on  the  principal  amount  of  such Term  Benchmark  Loan  had  such  event  not  occurred,  at  the Adjusted  LIBO  Rate  that  would  have  been applicable  to  such  Term  Benchmark
Loan, for the period from the date of such event to the last day of the then current Interest Period therefor (or, in the case of a failure to borrow, convert or continue, for the period
that would have been the Interest Period for such Term Benchmark Loan), over (ii) the amount of interest which would accrue on such principal amount for such period at the
interest rate which such Lender would bid were it to bid, at the commencement of such period, for dollar deposits of a comparable amount and period from other banks in the
eurodollar  market. A  certificate  of  any  Lender  setting  forth  any  amount  or  amounts  that  such  Lender  is  entitled  to  receive  pursuant  to  this  Section  shall  be  delivered  to  the
Borrower  Representative  and  shall  be  conclusive  absent  manifest  error.  The  Borrowers  shall  pay  such  Lender  the  amount  shown  as  due  on  any  such  certificate  within
ten (10) days after receipt thereof.

SECTION 2.17.      Withholding of Taxes; Gross-Up.

( a )            Payments Free of Taxes. Any and all payments by or on account of any obligation of any Loan Party under any Loan Document shall be made without
deduction or withholding for any Taxes, except as required by applicable law. If any applicable law (as determined in the good faith discretion of an applicable withholding
agent) requires the deduction or withholding of any Tax from any such payment by a withholding agent, then the applicable withholding agent shall be entitled to make such
deduction or withholding and shall timely pay the full amount deducted or withheld to the relevant Governmental Authority in accordance with applicable law and, if such Tax
is an Indemnified Tax, then the sum payable by the applicable Loan Party shall be increased as necessary so that after such deduction or withholding has been made (including
such deductions and withholdings applicable to additional sums payable under this Section 2.17) the applicable Recipient receives an amount equal to the sum it would have
received had no such deduction or withholding been made.

( b )            Payment of Other Taxes by the Borrowers. The Loan Parties shall timely pay to the relevant Governmental Authority in accordance with applicable law, or

at the option of the Administrative Agent timely reimburse it for, Other Taxes.

68

(c)            Evidence of Payment. As soon as practicable after any payment of Taxes by any Loan Party to a Governmental Authority pursuant to this Section 2.17, such
Loan Party shall deliver to the Administrative Agent the original or a certified copy of a receipt issued by such Governmental Authority evidencing such payment, a copy of the
return reporting such payment or other evidence of such payment reasonably satisfactory to the Administrative Agent.

( d )            Indemnification by the Loan Parties. The Loan Parties shall jointly and severally indemnify each Recipient, within ten (10) days after demand therefor, for
the full amount of any Indemnified Taxes (including Indemnified Taxes imposed or asserted on or attributable to amounts payable under this Section) payable or paid by such
Recipient or required to be withheld or deducted from a payment to such Recipient and any reasonable expenses arising therefrom or with respect thereto, whether or not such
Indemnified Taxes were correctly or legally imposed or asserted by the relevant Governmental Authority. A certificate as to the amount of such payment or liability delivered to
any Loan Party by a Lender (with a copy to the Administrative Agent), or by the Administrative Agent on its own behalf or on behalf of a Lender, shall be conclusive absent
manifest error.

( e )            Indemnification by the Lenders. Each Lender shall severally indemnify the Administrative Agent, within ten (10) days after demand therefor, for (i) any
Indemnified Taxes attributable to such Lender (but only to the extent that any Loan Party has not already indemnified the Administrative Agent for such Indemnified Taxes and
without limiting the obligation of the Loan Parties to do so), (ii) any Taxes attributable to such Lender’s failure to comply with the provisions of Section 9.04(c) relating to the
maintenance of a Participant Register and (iii) any Excluded Taxes attributable to such Lender, in each case, that are payable or paid by the Administrative Agent in connection
with any Loan Document, and any reasonable expenses arising therefrom or with respect thereto, whether or not such Taxes were correctly or legally imposed or asserted by the
relevant Governmental Authority. A certificate as to the amount of such payment or liability delivered to any Lender by the Administrative Agent shall be conclusive absent
manifest error. Each Lender hereby authorizes the Administrative Agent to set off and apply any and all amounts at any time owing to such Lender under any Loan Document
or otherwise payable by the Administrative Agent to such Lender from any other source against any amount due to the Administrative Agent under this Section 2.17(e).

(f)            Status of Lenders.

(i)            Any Lender that is entitled to an exemption from or reduction of withholding Tax with respect to payments made under any Loan Document shall
deliver to the Borrower Representative and the Administrative Agent, at the time or times reasonably requested by the Borrower Representative or the Administrative
Agent,  such  properly  completed  and  executed  documentation  reasonably  requested  by  the  Borrower  Representative  or  the Administrative Agent  as  will  permit  such
payments to be made without withholding or at a reduced rate of withholding. In addition, any Lender, if reasonably requested by the Borrower Representative or the
Administrative Agent, shall deliver such other documentation prescribed by applicable law or reasonably requested by the Borrower Representative or the Administrative
Agent  as  will  enable  the  Borrowers  or  the Administrative Agent  to  determine  whether  or  not  such  Lender  is  subject  to  backup  withholding  or  information  reporting
requirements. Notwithstanding anything to the contrary in the preceding two sentences, the completion, execution and submission of such documentation (other than
such documentation set forth in Section 2.17(f)(ii)(A), (ii)(B) and (ii)(D) below) shall not be required if in the Lender’s reasonable judgment such completion, execution

 
 
 
 
 
 
 
 
 
 
 
 
 
or submission would subject such Lender to any material unreimbursed cost or expense or would materially prejudice the legal or commercial position of such Lender.

69

(ii)            Without limiting the generality of the foregoing, in the event that any Borrower is a U.S. Person,

(A)            any Lender that is a U.S. Person shall deliver to the Borrower Representative and the Administrative Agent on or prior to the date on which
such Lender becomes a Lender under this Agreement (and from time to time thereafter upon the reasonable request of the Borrower Representative or the Administrative
Agent), an executed IRS Form W-9 certifying that such Lender is exempt from U.S. Federal backup withholding tax;

(B)            any Foreign Lender shall, to the extent it is legally entitled to do so, deliver to the Borrower Representative and the Administrative Agent
(in such number of copies as shall be requested by the recipient) on or prior to the date on which such Foreign Lender becomes a Lender under this Agreement (and from
time to time thereafter upon the reasonable request of the Borrower Representative or the Administrative Agent), whichever of the following is applicable:

(1)            in the case of a Foreign Lender claiming the benefits of an income tax treaty to which the United States is a party (x) with respect to
payments of interest under any Loan Document, an executed IRS Form W-8BEN or IRS Form W-8BEN-E, as applicable, establishing an exemption
from, or reduction of, U.S. Federal withholding Tax pursuant to the “interest” article of such tax treaty and (y) with respect to any other applicable
payments under any Loan Document, IRS Form W-8BEN or IRS Form W-8BEN-E, as applicable, establishing an exemption from, or reduction of,
U.S. Federal withholding Tax pursuant to the “business profits” or “other income” article of such tax treaty;

(2)            in the case of a Foreign Lender claiming that its extension of credit will generate U.S. effectively connected income, an executed IRS
Form W-8ECI;

(3)                        in  the  case  of  a  Foreign  Lender  claiming  the  benefits  of  the  exemption  for  portfolio  interest  under  Section  881(c)  of  the  Code,  (x)  a
certificate in form and substance satisfactory to the Administrative Agent to the effect that such Foreign Lender is not a “bank” within the meaning of
Section 881(c)(3)(A) of the Code, a “10 percent shareholder” of a Borrower within the meaning of Section 881(c)(3)(B) of the Code, or a “controlled
foreign corporation” described in Section 881(c)(3)(C) of the Code (a “U.S. Tax Compliance Certificate”) and (y) an executed IRS Form W-8BEN or
IRS Form W-8BEN-E, as applicable; or

(4)            to the extent a Foreign Lender is not the Beneficial Owner, an executed IRS Form W-8IMY, accompanied by IRS Form W-8ECI, IRS
Form W-8BEN or IRS Form W-8BEN-E, as applicable, a U.S. Tax Compliance Certificate in form and substance satisfactory to the Administrative
Agent,  IRS  Form  W-9,  and/or  other  certification  documents  from  each  Beneficial  Owner,  as  applicable;  provided  that  if  the  Foreign  Lender  is  a
partnership and one or more direct or indirect partners of such Foreign Lender are claiming the portfolio interest exemption, such Foreign Lender may
provide a U.S. Tax Compliance Certificate in form and substance satisfactory to the Administrative Agent on behalf of each such direct and indirect
partner;

70

(C)            any Foreign Lender shall, to the extent it is legally entitled to do so, deliver to the Borrower Representative and the Administrative Agent
(in such number of copies as shall be requested by the recipient) on or prior to the date on which such Foreign Lender becomes a Lender under this Agreement (and from
time to time thereafter upon the reasonable request of the Borrower Representative or the Administrative Agent), executed originals of any other form prescribed by
applicable law as a basis for claiming exemption from or a reduction in U.S. Federal withholding Tax, duly completed, together with such supplementary documentation
as may be prescribed by applicable law to permit the Borrowers or the Administrative Agent to determine the withholding or deduction required to be made; and

(D)            if a payment made to a Lender under any Loan Document would be subject to U.S. Federal withholding Tax imposed by FATCA if such
Lender  were  to  fail  to  comply  with  the  applicable  reporting  requirements  of  FATCA  (including  those  contained  in  Section  1471(b)  or  1472(b)  of  the  Code,  as
applicable), such Lender shall deliver to the Borrower Representative and the Administrative Agent at the time or times prescribed by law and at such time or times
reasonably  requested  by  the  Borrower  Representative  or  the  Administrative  Agent  such  documentation  prescribed  by  applicable  law  (including  as  prescribed  by
Section 1471(b)(3)(C)(i) of the Code) and such additional documentation reasonably requested by the Borrower Representative or the Administrative Agent as may be
necessary for the Borrowers and the Administrative Agent to comply with their obligations under FATCA and to determine that such Lender has complied with such
Lender’s  obligations  under  FATCA  or  to  determine  the  amount  to  deduct  and  withhold  from  such  payment.  Solely  for  purposes  of  this  clause  (D),  “FATCA”  shall
include any amendments made to FATCA after the date of this Agreement.

Each  Lender  agrees  that  if  any  form  or  certification  it  previously  delivered  expires  or  becomes  obsolete  or  inaccurate  in  any  respect,  it  shall  update  such  form  or

certification or promptly notify the Borrower Representative and the Administrative Agent in writing of its legal inability to do so.

(g)            Treatment of Certain Refunds. If any party determines, in its sole discretion exercised in good faith, that it has received a refund of any Taxes as to which it
has been indemnified pursuant to this Section 2.17 (including by the payment of additional amounts pursuant to this Section 2.17), it shall pay to the indemnifying party an
amount equal to such refund (but only to the extent of indemnity payments made under this Section 2.17 with respect to the Taxes giving rise to such refund), net of all out-of-
pocket expenses (including Taxes) of such indemnified party and without interest (other than any interest paid by the relevant Governmental Authority with respect to such
refund). Such indemnifying party, upon the request of such indemnified party, shall repay to such indemnified party the amount paid over pursuant to this paragraph (g) (plus
any  penalties,  interest  or  other  charges  imposed  by  the  relevant  Governmental Authority)  in  the  event  that  such  indemnified  party  is  required  to  repay  such  refund  to  such
Governmental  Authority.  Notwithstanding  anything  to  the  contrary  in  this  paragraph  (g),  in  no  event  will  the  indemnified  party  be  required  to  pay  any  amount  to  an
indemnifying party pursuant to this paragraph (g) the payment of which would place the indemnified party in a less favorable net after-Tax position than the indemnified party
would have been in if the Tax subject to indemnification and giving rise to such refund had not been deducted, withheld or otherwise imposed and the indemnification payments
or additional amounts giving rise to such refund had never been paid. This paragraph (g) shall not be construed to require any indemnified party to make available its Tax returns
(or any other information relating to its Taxes that it deems confidential) to the indemnifying party or any other Person.

71

( h )            Survival. Each party’s obligations under this Section 2.17 shall survive the resignation or replacement of the Administrative Agent or any assignment of
rights  by,  or  the  replacement  of,  a  Lender,  the  termination  of  the  Commitments  and  the  repayment,  satisfaction  or  discharge  of  all  obligations  under  any  Loan  Document
(including the Payment in Full of the Secured Obligations).

(i)            Defined Terms. For purposes of this Section 2.17, the term “Lender” includes any Issuing Bank and the term “applicable law” includes FATCA.

SECTION 2.18.      Payments Generally; Allocation of Proceeds; Sharing of Set-offs.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(a)            The Borrowers shall make each payment required to be made by them hereunder (whether of principal, interest, fees or reimbursement of LC Disbursements,
or of amounts payable under Section 2.15, 2.16 or 2.17, or otherwise) prior to (i) in the case of payments denominated in Dollars, 2:00 p.m., Chicago time and (ii) in the case of
payments denominated in a Foreign Currency, 2:00 p.m., Chicago time, in the city of the Administrative Agent’s Term Benchmark Payment Office for such currency, in each
case on the date when due, in immediately available funds, without set-off or counterclaim. Any amounts received after such time on any date may, in the discretion of the
Administrative Agent, be deemed to have been received on the next succeeding Business Day for purposes of calculating interest thereon. All such payments shall be made (i) in
the  same  currency  in  which  the  applicable  Loan  or  Letter  of  Credit  was  made  and  (ii) to  the Administrative Agent  at  its  offices  at  10  South  Dearborn  Street,  Floor  L2,
Chicago,  Illinois, or,  in  the  case  of  a Loan  or  a  Letter  of  Credit  denominated  in  a  Foreign  Currency,  the Administrative Agent’s  Term  Benchmark  Payment  Office  for  such
currency, except payments to be made directly to the Issuing Bank or Swingline Lender as expressly provided herein and except that payments pursuant to Sections 2.15, 2.16,
2.17 and 9.03 shall be made directly to the Persons entitled thereto. Without limiting the generality of the foregoing, the Administrative Agent may require that any payments
due under this Agreement be made in the United States. The Administrative Agent shall distribute any such payments denominated in the same currency received by it for the
account of any other Person to the appropriate recipient promptly following receipt thereof. If any payment hereunder shall be due on a day that is not a Business Day, the date
for payment shall be extended to the next succeeding Business Day, and, in the case of any payment accruing interest, interest thereon shall be payable for the period of such
extension. All payments hereunder shall be made in U.S. Dollars.Notwithstanding the foregoing provisions of this Section, if, after the making of any Loan or Letter of Credit in
any Foreign Currency, currency control or exchange regulations are imposed in the country which issues such currency with the result that the type of currency in which the
Loan or Letter of Credit was made (the “Original Currency”) no longer exists or any Borrower is not able to make payment to the Administrative Agent for the account of the
Lenders in such Original Currency, then all payments to be made by such Borrower hereunder in such currency shall instead be made when due in Dollars in an amount equal to
the Dollar Amount (as of the date of repayment) of such payment due, it being the intention of the parties hereto that the Borrowers take all risks of the imposition of any such
currency control or exchange regulations.

72

(b)            Any payments and any proceeds of Collateral received by the Administrative Agent (i) not constituting either (A) a specific payment of principal, interest,
fees  or  other  sum  payable  under  the  Loan  Documents  (which  shall  be  applied  as  specified  by  the  Borrowers),  (B)  a  mandatory  prepayment  (which  shall  be  applied  in
accordance with Section 2.11) or (ii) after an Event of Default has occurred and is continuing and the Administrative Agent so elects or the Required Lenders so direct, shall be
applied  ratably first, to pay any fees, indemnities, or expense reimbursements then due to the Administrative Agent and the Issuing Bank from the Borrowers (other than in
connection with Banking Services Obligations or Swap Agreement Obligations),  second, to pay any fees, indemnities, or expense reimbursements then due to the Lenders from
the Borrowers (other than in connection with Banking Services Obligations or Swap Agreement Obligations), third, to pay interest then due and payable on the Loans ratably,
fourth, to prepay principal on the Loans and unreimbursed LC Disbursements, and to pay any amounts owing in respect of Swap Agreement Obligations up to and including the
amount most recently provided to the Administrative Agent pursuant to Section 2.22, ratably (with amounts applied to the Term Loans applied to installments of the Term Loans
in the inverse order of maturity), fifth, to pay an amount to the Administrative Agent equal to one hundred five percent (105%) of the aggregate LC Exposure, to be held as cash
collateral for such Obligations, sixth, to pay any amounts owing in respect of Banking Services Obligations and Swap Agreement Obligations not already paid pursuant to clause
“fourth”  above,  ratably,  and  seventh, to the payment of any other Secured Obligation due to the Administrative Agent or any Lender by the Borrowers. Notwithstanding  the
foregoing amounts received from any Loan Party shall not be applied to any Excluded Swap Obligation of such Loan Party. Notwithstanding anything to the contrary contained
in  this Agreement,  unless  so  directed  by  the  Borrower  Representative,  or  unless  a  Default  is  in  existence,  neither  the Administrative Agent  nor  any  Lender  shall  apply  any
payment which it receives to any Term Benchmark Loan of a Class, except (a) on the expiration date of the Interest Period applicable thereto or (b) in the event, and only to the
extent, that there are no outstanding ABR Loans of the same Class and, in any such event, the Borrowers shall pay the break funding payment required in accordance with
Section 2.16. The Administrative Agent and the Lenders shall have the continuing and exclusive right to apply and reverse and reapply any and all such proceeds and payments
to any portion of the Secured Obligations.

(c)            At the election of the Administrative Agent, all payments of principal, interest, LC Disbursements, fees, premiums, reimbursable expenses (including,
without limitation, all reimbursement for fees, costs and expenses pursuant to Section 9.03), and other sums payable under the Loan Documents, may be paid from the proceeds
of Borrowings made hereunder whether made following a request by the Borrower Representative pursuant to Section 2.03 or a deemed request as provided in this Section or
may  be  deducted  from  any  deposit  account  of  any  Borrower  maintained  with  the Administrative Agent.  The  Borrowers  hereby  irrevocably  authorize  (i)  the Administrative
Agent  to  make  a  Borrowing  for  the  purpose  of  paying  each  payment  of  principal,  interest  and  fees  as  it  becomes  due  hereunder  or  any  other  amount  due  under  the  Loan
Documents and agrees that all such amounts charged shall constitute Loans (including Swingline Loans) and that all such Borrowings shall be deemed to have been requested
pursuant to Section 2.03, 2.04 or 2.05, as applicable, and (ii) the Administrative Agent to charge any deposit account of any Borrower maintained with the Administrative Agent
for each payment of principal, interest and fees as it becomes due hereunder or any other amount due under the Loan Documents.

73

(d)            If any Lender shall, by exercising any right of set-off or counterclaim or otherwise, obtain payment in respect of any principal of or interest on any of its
Loans or participations in LC Disbursements or Swingline Loans resulting in such Lender receiving payment of a greater proportion of the aggregate amount of its Loans and
participations  in  LC  Disbursements  and  Swingline  Loans  and  accrued  interest  thereon  than  the  proportion  received  by  any  other  similarly  situated  Lender,  then  the  Lender
receiving  such  greater  proportion  shall  purchase  (for  cash  at  face  value)  participations  in  the  Loans  and  participations  in  LC  Disbursements  and  Swingline  Loans  of  other
Lenders to the extent necessary so that the benefit of all such payments shall be shared by all such Lenders ratably in accordance with the aggregate amount of principal of and
accrued interest on their respective Loans and participations in LC Disbursements and Swingline Loans; provided that (i) if any such participations are purchased and all or any
portion of the payment giving rise thereto is recovered, such participations shall be rescinded and the purchase price restored to the extent of such recovery, without interest, and
(ii)  the  provisions  of  this  paragraph  shall  not  be  construed  to  apply  to  any  payment  made  by  the  Borrowers  pursuant  to  and  in  accordance  with  the  express  terms  of  this
Agreement or any payment obtained by a Lender as consideration for the assignment of or sale of a participation in any of its Loans or participations in LC Disbursements or
Swingline Loans to any assignee or participant, other than to the Borrowers or any Subsidiary or Affiliate thereof (as to which the provisions of this paragraph shall apply). Each
Borrower consents to the foregoing and agrees, to the extent it may effectively do so under applicable law, that any Lender acquiring a participation pursuant to the foregoing
arrangements may exercise against such Borrower rights of set-off and counterclaim with respect to such participation as fully as if such Lender were a direct creditor of such
Borrower in the amount of such participation.

(e)                        Unless  the Administrative Agent  shall  have  received  notice  from  the  Borrower  Representative  prior  to  the  date  on  which  any  payment  is  due  to  the
Administrative Agent for the account of the Lenders or the Issuing Bank hereunder that the Borrowers will not make such payment, the Administrative Agent may assume that
the Borrowers have made such payment on such date in accordance herewith and may, in reliance upon such assumption, distribute to the Lenders or the Issuing Bank, as the
case may be, the amount due. In such event, if the Borrowers have not in fact made such payment, then each of the Lenders or the Issuing Bank, as the case may be, severally
agrees  to  repay  to  the Administrative Agent  forthwith  on  demand  the  amount  so  distributed  to  such  Lender  or  Issuing  Bank  with  interest  thereon,  for  each  day  from  and
including the date such amount is distributed to it to but excluding the date of payment to the Administrative Agent, at the greater of the NYFRBapplicable Overnight Rate and a
rate determined by the Administrative Agent in accordance with banking industry rules on interbank compensation.

(f)            If any Lender shall fail to make any payment required to be made by it hereunder, then the Administrative Agent may, in its discretion (notwithstanding any
contrary provision hereof), (i) apply any amounts thereafter received by the Administrative Agent for the account of such Lender to satisfy such Lender’s obligations hereunder
until  all  such  unsatisfied  obligations  are  fully  paid  and/or  (ii)  hold  any  such  amounts  in  a  segregated  account  as  cash  collateral  for,  and  application  to,  any  future  funding
obligations of such Lender hereunder. Application of amounts pursuant to clauses (i) and (ii) above shall be made in any order determined by the Administrative Agent in its
discretion.

 
 
 
 
 
 
 
 
 
 
(g)            The Administrative Agent may from time to time provide the Borrowers with account statements or invoices with respect to any of the Secured Obligations
(the  “Statements”).  The  Administrative  Agent  is  under  no  duty  or  obligation  to  provide  Statements,  which,  if  provided,  will  be  solely  for  the  Borrowers’  convenience.
Statements may contain estimates of the amounts owed during the relevant billing period, whether of principal, interest, fees or other Secured Obligations. If the Borrowers pay
the full amount indicated on a Statement on or before the due date indicated on such Statement, the Borrowers shall not be in default of payment with respect to the billing
period indicated on such Statement; provided, that acceptance by the Administrative Agent, on behalf of the Lenders, of any payment that is less than the total amount actually
due at that time (including but not limited to any past due amounts) shall not constitute a waiver of the Administrative Agent’s or the Lenders’ right to receive payment in full at
another time.

74

SECTION 2.19.      Mitigation Obligations; Replacement of Lenders.

(a)            If any Lender requests compensation under Section 2.15, or if the Borrowers are required to pay any Indemnified Taxes or additional amounts to any Lender
or any Governmental Authority for the account of any Lender pursuant to Section 2.17, then such Lender shall use reasonable efforts to designate a different lending office for
funding or booking its Loans hereunder or to assign its rights and obligations hereunder to another of its offices, branches or affiliates, if, in the judgment of such Lender, such
designation or assignment (i) would eliminate or reduce amounts payable pursuant to Section 2.15 or 2.17, as the case may be, in the future and (ii) would not subject such
Lender to any unreimbursed cost or expense and would not otherwise be disadvantageous to such Lender. The Borrowers hereby agree to pay all reasonable costs and expenses
incurred by any Lender in connection with any such designation or assignment.

(b)            If any Lender requests compensation under Section 2.15, or if the Borrowers are required to pay any Indemnified Taxes or additional amounts to any Lender
or any Governmental Authority for the account of any Lender pursuant to Section 2.17, or if any Lender becomes a Defaulting Lender, then the Borrowers may, at their sole
expense and effort, upon notice to such Lender and the Administrative Agent, require such Lender to assign and delegate, without recourse (in accordance with and subject to
the  restrictions  contained  in  Section  9.04),  all  its  interests,  rights  (other  than  its  existing  rights  to  payments  pursuant  to  Section  2.15  or  2.17)  and  obligations  under  this
Agreement and other Loan Documents to an assignee (other than any Ineligible Institution) that shall assume such obligations (which assignee may be another Lender, if a
Lender  accepts  such  assignment); provided that (i) the Borrowers shall have received the prior written consent of the Administrative Agent (and in circumstances where its
consent would be required under Section 9.04, the Issuing Bank and the Swingline Lender), which consent shall not unreasonably be withheld, delayed or conditioned, (ii) such
Lender shall have received payment of an amount equal to the outstanding principal of its Loans and funded participations in LC Disbursements and Swingline Loans, accrued
interest thereon, accrued fees and all other amounts payable to it hereunder, from the assignee (to the extent of such outstanding principal and accrued interest and fees) or the
Borrowers (in the case of all other amounts) and (iii) in the case of any such assignment resulting from a claim for compensation under Section 2.15 or payments required to be
made pursuant to Section 2.17, such assignment will result in a reduction in such compensation or payments. A Lender shall not be required to make any such assignment and
delegation if, prior thereto, as a result of a waiver by such Lender or otherwise, the circumstances entitling the Borrowers to require such assignment and delegation cease to
apply.  Each  party  hereto  agrees  that  (x)  an  assignment  required  pursuant  to  this  paragraph  may  be  effected  pursuant  to  an Assignment  and Assumption  executed  by  the
Borrower  Representative,  the Administrative Agent  and  the  assignee  (or,  to  the  extent  applicable,  an  agreement  incorporating  an Assignment  and Assumption  by  reference
pursuant to a Platform approved by the Administrative Agent as to which the Administrative Agent and such parties are participants), and (y) the Lender required to make such
assignment need not be a party thereto in order for such assignment to be effective and shall be deemed to have consented to and be bound by the terms thereof; provided that,
following the effectiveness of any such assignment, the other parties to such assignment agree to execute and deliver such documents necessary to evidence such assignment as
reasonably requested by the applicable Lender, provided that any such documents shall be without recourse to or warranty by the parties thereto.

75

SECTION  2.20.      Defaulting Lenders.  Notwithstanding  any  provision  of  this Agreement  to  the  contrary,  if  any  Lender  becomes  a  Defaulting  Lender,  then  the

following provisions shall apply for so long as such Lender is a Defaulting Lender:

(a)            fees shall cease to accrue on the unfunded portion of the Commitments of such Defaulting Lender pursuant to Section 2.12(a) and (b);

(b)                        such  Defaulting  Lender  shall  not  have  the  right  to  vote  on  any  issue  on  which  voting  is  required  (other  than  to  the  extent  expressly  provided  in
Section 9.02(b)) and the Revolving Commitment and Revolving Exposure and, if applicable, Additional Term Loan Commitment and Term Loans of such Defaulting Lender
shall not be included in determining whether the Required Lenders have taken or may take any action hereunder (including any consent to any amendment, waiver or other
modification pursuant to Section 9.02) or under any other Loan Document; provided, that, except as otherwise provided in Section 9.02, this clause (b) shall not apply to the
vote of a Defaulting Lender in the case of an amendment, waiver or other modification requiring the consent of such Lender or each Lender directly affected thereby;

(c)            if any Swingline Exposure or LC Exposure exists at the time a Lender becomes a Defaulting Lender then:

(i)            all or any part of the Swingline Exposure and LC Exposure of such Defaulting Lender shall be reallocated among the non-Defaulting Lenders in
accordance with their respective Applicable Percentages but only (x) to the extent that the conditions set forth in Section 4.02 are satisfied at the time of such reallocation
(and, unless the Borrower Representative shall have otherwise notified the Administrative Agent at such time, the Borrowers shall be deemed to have represented and
warranted  that  such  conditions  are  satisfied  at  such  time)  and  (y)  to  the  extent  that  such  reallocation  does  not,  as  to  any  non-Defaulting  Lender,  cause  such  non-
Defaulting Lender’s Revolving Exposure to exceed its Revolving Commitment;

(ii)            if the reallocation described in clause (i) above cannot, or can only partially, be effected, the Borrowers shall within one (1) Business Day following
notice  by  the Administrative Agent  (x)  first,  prepay  such  Swingline  Exposure  and  (y) second,  cash  collateralize,  for  the  benefit  of  the  Issuing  Bank,  the  Borrowers’
obligations corresponding to such Defaulting Lender’s LC Exposure (after giving effect to any partial reallocation pursuant to clause (i) above) in accordance with the
procedures set forth in Section 2.06(j) for so long as such LC Exposure is outstanding;

(iii)            if the Borrowers cash collateralize any portion of such Defaulting Lender’s LC Exposure pursuant to clause (ii) above, the Borrowers shall not be
required to pay any fees to such Defaulting Lender pursuant to Section 2.12(c) with respect to such Defaulting Lender’s LC Exposure during the period such Defaulting
Lender’s LC Exposure is cash collateralized;

(iv)            if the LC Exposure of the non-Defaulting Lenders is reallocated pursuant to clause (i) above, then the fees payable to the Lenders pursuant to

Sections 2.12(a) and 2.12(c) shall be adjusted in accordance with such non-Defaulting Lenders’ Applicable Percentages; and

(v)            if all or any portion of such Defaulting Lender’s LC Exposure is neither reallocated nor cash collateralized pursuant to clause (i) or (ii) above, then,
without prejudice to any rights or remedies of the Issuing Bank or any other Lender hereunder, all letter of credit fees payable under Section 2.12(c) with respect to such
Defaulting Lender’s LC Exposure shall be payable to the Issuing Bank until and to the extent that such LC Exposure is reallocated and/or cash collateralized; and

(d)            so long as such Lender is a Defaulting Lender and a Revolving Lender, the Swingline Lender shall not be required to fund any Swingline Loan and the
Issuing Bank shall not be required to issue, amend, renew, extend or increase any Letter of Credit, unless it is satisfied that the related exposure and such Defaulting Lender’s

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
then outstanding LC Exposure will be 100% covered by the Revolving Commitments of the non-Defaulting Lenders and/or cash collateral will be provided by the Borrowers in
accordance with Section 2.20(c), and Swingline Exposure related to any such newly made Swingline Loan or LC Exposure related to any newly issued or increased Letter of
Credit  shall  be  allocated  among  non-Defaulting  Lenders  that  are  Revolving  Lenders  in  a  manner  consistent  with  Section  2.20(c)(i)  (and  such  Defaulting  Lender  shall  not
participate therein).

76

(e)            If (i) a Bankruptcy Event or a Bail-In Action with respect to a Lender Parent shall occur following the date hereof and for so long as such event shall
continue or (ii) the Swingline Lender or the Issuing Bank has a good faith belief that any Lender has defaulted in fulfilling its obligations under one or more other agreements in
which such Lender commits to extend credit, the Swingline Lender shall not be required to fund any Swingline Loan and the Issuing Bank shall not be required to issue, amend
or increase any Letter of Credit, unless the Swingline Lender or the Issuing Bank, as the case may be, shall have entered into arrangements with the Borrowers or such Lender,
satisfactory to the Swingline Lender or the Issuing Bank, as the case may be, to defease any risk to it in respect of such Lender hereunder.

(f)            In the event that each of the Administrative Agent, the Borrower, the Swingline Lender and the Issuing Bank agrees that a Defaulting Lender has adequately
remedied all matters that caused such Lender to be a Defaulting Lender, then the Swingline Exposure and LC Exposure of the Lenders shall be readjusted to reflect the inclusion
of such Lender’s Revolving Commitment and on the date of such readjustment such Lender shall purchase at par such of the Loans of the other Lenders (other than Swingline
Loans) as the Administrative Agent shall determine may be necessary in order for such Lender to hold such Loans in accordance with its Applicable Percentage.

SECTION  2.21.      Returned Payments. If after receipt of any payment which is applied to the payment of all or any part of the Obligations (including a payment
effected through exercise of a right of setoff), the Administrative Agent or any Lender is for any reason compelled to surrender such payment or proceeds to any Person because
such payment or application of proceeds is invalidated, declared fraudulent, set aside, determined to be void or voidable as a preference, impermissible setoff, or a diversion of
trust funds, or for any other reason (including pursuant to any settlement entered into by the Administrative Agent or such Lender in its discretion), then the Obligations or part
thereof intended to be satisfied shall be revived and continued and this Agreement shall continue in full force as if such payment or proceeds had not been received by the
Administrative Agent or such Lender. The provisions of this Section 2.21 shall be and remain effective notwithstanding any contrary action which may have been taken by the
Administrative Agent  or  any  Lender  in  reliance  upon  such  payment  or  application  of  proceeds.  The  provisions  of  this  Section  2.21  shall  survive  the  termination  of  this
Agreement.

SECTION  2.22.      Banking Services and Swap Agreements. Each Lender or Affiliate thereof providing Banking Services (excluding Lease Financing) for, or having
Swap Agreements with, any Loan Party or any Subsidiary of a Loan Party shall upon request of the Administrative Agent, deliver to the Administrative Agent, from time to
time a summary of the amounts due or to become due in respect of such Banking Services Obligations and Swap Agreement Obligations. For the avoidance of doubt, so long as
JPMCB or its Affiliate is the Administrative Agent, neither JPMCB nor any of its Affiliates providing Banking Services for, or having Swap Agreements with, any Loan Party
or any Subsidiary of a Loan Party shall be required to provide any notice described in this Section 2.22 in respect of such Banking Services or Swap Agreements.

77

ARTICLE III

Each Loan Party represents and warrants to the Lenders that:

REPRESENTATIONS AND WARRANTIES

SECTION  3.01.      Organization; Powers.  Each  Loan  Party  and  each  Subsidiary  is  duly  organized,  validly  existing  and  in  good  standing  under  the  laws  of  the
jurisdiction of its organization, has all requisite power and authority to carry on its business as now conducted and, except where the failure to do so, individually or in the
aggregate,  could  not  reasonably  be  expected  to  result  in  a  Material Adverse  Effect,  is  qualified  to  do  business,  and  is  in  good  standing,  in  every  jurisdiction  where  such
qualification is required.

SECTION 

3.02.      Authorization;  Enforceability.  The  Transactions  are  within  each  Loan  Party’s  organizational  powers  and  have  been  duly  authorized  by  all
necessary organizational actions and, if required, actions by equity holders. Each Loan Document to which each Loan Party is a party has been duly executed and delivered by
such Loan Party and constitutes a legal, valid and binding obligation of such Loan Party, enforceable in accordance with its terms, subject to applicable bankruptcy, insolvency,
reorganization, moratorium or other laws affecting creditors’ rights generally and subject to general principles of equity, regardless of whether considered in a proceeding in
equity or at law.

SECTION  3.03.      Governmental Approvals; No Conflicts. The Transactions (a) do not require any consent or approval of, registration or filing with, or any other
action by, any Governmental Authority, except such as have been obtained or made and are in full force and effect and except for filings necessary to perfect Liens created
pursuant to the Loan Documents, (b) will not violate any Requirement of Law applicable to any Loan Party or any Subsidiary, (c) will not violate or result in a default under any
indenture, material agreement or other material instrument binding upon any Loan Party or any Subsidiary or the assets of any Loan Party or any Subsidiary, or give rise to a
right thereunder to require any payment to be made by any Loan Party or any Subsidiary, and (d) will not result in the creation or imposition of any Lien on any asset of any
Loan Party or any Subsidiary, except Liens created pursuant to the Loan Documents.

SECTION 3.04.      Financial Condition; No Material Adverse Change.

(a)            The Company has heretofore furnished to the Lenders its consolidated balance sheet and statements of income, stockholders equity and cash flows as of and
for the fiscal year ended December 31, 2018, reported on by Deloitte & Touche LLP, independent public accountants. Such financial statements present fairly, in all material
respects, the financial position and results of operations of the Company and its consolidated Subsidiaries as of such dates and for  such  periods  in  accordance  with  GAAP,
subject to normal year-end audit adjustments and the absence of footnotes.

(b)            No event, change or condition has occurred that has had, or could reasonably be expected to have, a Material Adverse Effect, since December 31, 2018.

SECTION  3.05.      Properties. (a) As of the Second Amendment Effective Date, Schedule 3.05 sets forth the address of each parcel of real property that is owned or
leased by any Loan Party. Each of the Loan Parties and each of its Subsidiaries has good and indefeasible title to, or valid leasehold interests in, all of its real and personal
property, free of all Liens other than those permitted by Section 6.02.

(b)            Each Loan Party and each Subsidiary owns, or is licensed to use, all trademarks, tradenames, copyrights, patents and other intellectual property necessary to
its business as currently conducted. The use of such intellectual property by each Loan Party and each Subsidiary does not infringe in any material respect upon the rights of any
other Person, and each Loan Party’s and each Subsidiary’s rights thereto are not subject to any licensing agreement or similar arrangement (other than licenses of Intellectual
Property permitted by Section 6.05). A correct and complete list of registered intellectual property and applications for any such registrations owned by each Loan Party and
each Subsidiary, as of the Effective Date, is set forth on Schedule 3.05.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
78

SECTION 3.06.      Litigation and Environmental Matters. (a) There are no actions, suits or proceedings by or before any arbitrator or Governmental Authority pending
against or, to the knowledge of any Loan Party, threatened in writing against or affecting any Loan Party or any Subsidiary (i) as to which there is a reasonable possibility of an
adverse determination and that, if adversely determined, could reasonably be expected, individually or in the aggregate, to result in a Material Adverse Effect (other than the
Disclosed Matters) or (ii) that involve any Loan Document or the Transactions.

(b)            Except for the Disclosed Matters (i) no Loan Party or any Subsidiary has received notice of any claim with respect to any Environmental Liability or knows
of any basis for any Environmental Liability that could reasonably be expected to have a Material Adverse Effect and (ii) and except with respect to any other matters that,
individually or in the aggregate, could not reasonably be expected to result in a Material Adverse Effect, no Loan Party or any Subsidiary (A) has failed to comply with any
Environmental  Law  or  to  obtain,  maintain  or  comply  with  any  permit,  license  or  other  approval  required  under  any  Environmental  Law,  (B)  has  become  subject  to  any
Environmental Liability, (C) has received notice of any claim with respect to any Environmental Liability or (D) knows of any evidence of any Environmental Liability.

(c)            Since the date of this Agreement, there has been no change in the status of the Disclosed Matters that, individually or in the aggregate, has resulted in a

Material Adverse Effect.

SECTION  3.07.      Compliance with Laws and Agreements; No Default. Except where the failure to do so, individually or in the aggregate, could not reasonably be
expected to result in a Material Adverse Effect, each Loan Party and each Subsidiary is in compliance with (i) all Requirement of Law applicable to it or its property and (ii) all
indentures, agreements and other instruments binding upon it or its property. No Default has occurred and is continuing. No Loan Party has contravened or will contravene
Chapter 2E or 2J of the Australian Corporations Act or sections 76 to 81 of the NZ Companies Act by entering into a Loan Document or participating in any transaction in
connection with any Loan Document.

SECTION  3.08.      Investment Company Status.  No  Loan  Party  or  any  Subsidiary  is  an  “investment  company”  as  defined  in,  or  subject  to  regulation  under,  the

Investment Company Act of 1940.

SECTION  3.09.      Taxes. Each Loan Party and each Subsidiary has timely filed or caused to be filed all federal, state, and material local and other Tax returns and
reports required to have been filed by it and has paid or caused to be paid all federal, state, and material local and other Taxes required to have been paid by it, except (a) Taxes
that are being contested in good faith by appropriate proceedings and for which such Loan Party or such Subsidiary, as applicable, has set aside on its books adequate reserves or
(b) Taxes in respect of which the aggregate liability does not exceed $250,000. No tax liens (other than Liens permitted by Section 6.02) have been filed and no claims in excess
of $250,000 (individually or in the aggregate) are being asserted with respect to any such taxes except Taxes that are being contested in good faith by appropriate proceedings
and for which such Loan Party or such Subsidiary, as applicable, has set aside on its books adequate reserves.

79

SECTION  3.10.      ERISA. No ERISA Event has occurred or is reasonably expected to occur that, when taken together with all other such ERISA Events for which
liability is reasonably expected to occur, could reasonably be expected to result in a Material Adverse Effect. The present value of all accumulated benefit obligations under each
Plan  (based  on  the  assumptions  used  for  purposes  of  Statement  of  Financial Accounting  Standards  No.  87)  did  not,  as  of  the  date  of  the  most  recent  financial  statements
reflecting such amounts, exceed the fair market value of the assets of such Plan, and the present value of all accumulated benefit obligations of all underfunded Plans (based on
the  assumptions  used  for  purposes  of  Statement  of  Financial Accounting  Standards  No.  87)  did  not,  as  of  the  date  of  the  most  recent  financial  statements  reflecting  such
amounts, exceed by more than $250,000 the fair market value of the assets of all such underfunded Plans. None of the Loan Parties or any of their Subsidiaries is an entity
deemed to hold “plan assets” (within the meaning of the Plan Asset Regulations), and neither the execution, delivery nor performance of the transactions contemplated under
this Agreement, including the making of any Loan and the issuance of any Letter of Credit hereunder, will give rise to a non-exempt prohibited transaction under Section 406 of
ERISA or Section 4975 of the Code. Except where non-compliance or the incurrence of an obligation could not reasonably be expected to have, individually or in the aggregate,
a Material Adverse Effect, each Foreign Plan has been maintained in substantial compliance with its terms and with the requirements of any and all applicable laws, and neither
the Company nor any of its Subsidiaries has incurred any obligation in connection with the termination of or withdrawal from any Foreign Plan.

SECTION 3.11.      Disclosure.

(a)            The Loan Parties have disclosed to the Lenders all agreements, instruments and corporate or other restrictions to which any Loan Party or any Subsidiary is
subject,  and  all  other  matters  known  to  it,  that,  individually  or  in  the  aggregate,  could  reasonably  be  expected  to  result  in  a  Material Adverse  Effect.  None  of  the  reports,
financial statements, certificates or other information furnished by or on behalf of any Loan Party or any Subsidiary to the Administrative Agent or any Lender in connection
with the negotiation of this Agreement or any other Loan Document (as modified or supplemented by other information so furnished), taken as a whole, contains any material
misstatement of fact or omits to state any material fact necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading
in any material respect; provided that, with respect to projected financial information, the Loan Parties represent only that such information was prepared in good faith based
upon assumptions believed to be reasonable at the time delivered and, if such projected financial information was delivered prior to the Effective Date, as of the Effective Date
(it being understood that forecasts and projections are subject to contingencies and no assurance can be given that any forecast or projection will be realized).

(b)            As of the Third Amendment Effective Date, to the best knowledge of any Borrower, the information included in the Beneficial Ownership Certification

provided on or prior to the Third Amendment Effective Date to any Lender in connection with this Agreement is true and correct in all respects.

SECTION  3.12.      Material Agreements. All material agreements and contracts to which any Loan Party or any Subsidiary is a party or is bound as of the Effective
Date are listed on Schedule 3.12. To the knowledge of any Loan Party, no Loan Party or any Subsidiary is in default in the performance, observance or fulfillment of any of the
material  obligations,  covenants  or  conditions  contained  in  (i)  any  material  agreement  or  contract  to  which  it  is  a  party  or  (ii)  any  agreement  or  instrument  evidencing  or
governing Indebtedness having an outstanding principal amount in excess of $500,000.

SECTION 3.13.      Solvency.

(a)            Upon and immediately after the consummation of the Transactions to occur on the Third Amendment Effective Date, and immediately after the making of
each advance of a Loan hereunder, and in all instances after giving effect to the application of the proceeds of such Loan, (i) the fair value of the assets of the Loan Parties, taken
as a whole, at a fair valuation, will exceed their debts and liabilities, subordinated, contingent or otherwise; (ii) the present fair saleable value of the property of the Loan Parties,
taken as a whole, will be greater than the amount that will be required to pay the probable liability of their debts and other liabilities, subordinated, contingent or otherwise, as
such debts and other liabilities become absolute and matured; (iii) the Loan Parties, taken as a whole, will be able to pay their debts and liabilities, subordinated, contingent or
otherwise,  as  such  debts  and  liabilities  become  absolute  and  matured;  and  (iv)  the  Loan  Parties,  taken  as  a  whole,  will  not  have  unreasonably  small  capital  with  which  to
conduct the business in which they are engaged as such business is now conducted and is proposed to be conducted after the Third Amendment Effective Date.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
80

(b)            The Loan Parties, taken as a whole, do not intend to, and do not believe that they will, incur debts beyond their ability to pay such debts as they mature,

taking into account the timing of and amounts of cash to be received by them and the timing of the amounts of cash to be payable on or in respect of their Indebtedness.

SECTION  3.14.      Insurance. Schedule 3.14 sets forth a description of all insurance maintained by or on behalf of the Loan Parties and their Subsidiaries as of the
Effective Date. As of the Effective Date, all premiums in respect of such insurance have been paid. Each Borrower maintains, and has caused each Subsidiary to maintain, with
financially sound and reputable insurance companies, insurance on all their real and personal property in such amounts, subject to such deductibles and self-insurance retentions
and covering such properties and risks which, to the knowledge of the Borrowers, are adequate and customarily maintained by comparable companies engaged in the same or
similar businesses operating in the same or similar locations.

SECTION  3.15.      Capitalization and Subsidiaries. As of the Effective Date, Schedule 3.15 sets forth (a) a correct and complete list of the name and relationship to
the Company of each and all of the Company’s Subsidiaries, (b) a true and complete listing of each class of each Borrower’s (other than the Company’s) authorized Equity
Interests, all of which issued Equity Interests are validly issued, outstanding, fully paid and non-assessable, and owned beneficially and of record by the Persons identified on
Schedule 3.15, and (c) the type of entity of the Company and each of its Subsidiaries. All of the issued and outstanding Equity Interests owned by any Loan Party have been (to
the  extent  such  concepts  are  relevant  with  respect  to  such  ownership  interests)  duly  authorized  and  issued  and  are  fully  paid  and  non-assessable.  There  are  no  outstanding
commitments or other obligations of any Loan Party to issue, and no options, warrants or other rights of any Person to acquire, any shares of any class of capital stock or other
equity interests of any Loan Party other than the Company.

SECTION 3.16.      Security Interest in Collateral. The provisions of this Agreement and the other Loan Documents create legal and valid Liens on all of the Collateral
in favor of the Administrative Agent, for the benefit of the Secured Parties, and, upon filing of UCC financing statements and the taking of any other actions or making of filings
required for perfection under the laws of the relevant Collateral Documents and specified herein or in such Collateral Documents, as, and when necessary and required, and if
applicable,  the  taking  of  actions  or  making  of  filings  with  respect  to  intellectual  property  registrations  or  applications  issued  or  pending  as  specified,  such  Liens  constitute
perfected and continuing Liens on the Collateral, securing the Secured Obligations, enforceable against the applicable Loan Party and all third parties, and having priority over
all other Liens on the Collateral except in the case of (a) Permitted Encumbrances, to the extent any such Permitted Encumbrances would have priority over the Liens in favor of
the Administrative Agent pursuant to any applicable law or agreement permitted hereunder and (b) Liens perfected only by possession (including possession of any certificate
of title) to the extent the Administrative Agent has not obtained or does not maintain possession of such Collateral.

SECTION 3.17.      Employment Matters. As of the Effective Date, there are no strikes, lockouts or slowdowns against any Loan Party or any Subsidiary pending or, to
the knowledge of any Loan Party, threatened in writing. The hours worked by and payments made to employees of the Loan Parties and their Subsidiaries have not been in
violation of the Fair Labor Standards Act or any other applicable Federal, state, local or foreign law dealing with such matters which would have a Material Adverse Effect on
the Loan Parties. All material payments due from any Loan Party or any Subsidiary, or for which any claim may be made against any Loan Party or any Subsidiary, on account
of wages and employee health and welfare insurance and other benefits, have been paid or accrued as a liability on the books of such Loan Party or such Subsidiary.

81

SECTION  3.18.      Federal Reserve Regulations.  No  Borrower  is  engaged  and  will  not  engage,  principally  or  as  one  of  its  important  activities,  in  the  business  of
purchasing or carrying Margin Stock, or extending credit for the purpose of purchasing or carrying Margin Stock, and no part of the proceeds of any Loan or Letter of Credit
extension hereunder will be used to buy or carry any Margin Stock or for any purpose that entails a violation of any of the Regulations of the Board, including Regulations T, U
and  X.  Following  the  application  of  the  proceeds  of  each  Borrowing  or  drawing  under  each  Letter  of  Credit,  not  more  than  25%  of  the  value  of  the  assets  (either  of  the
Borrowers only or of the Borrowers and their Subsidiaries on a consolidated basis) will be Margin Stock.

SECTION 3.19.      Use of Proceeds. The proceeds of the Loans have been used and will be used, whether directly or indirectly, as set forth in Section 5.08.

SECTION 

3.20.      No  Burdensome  Restrictions.  No  Loan  Party  is  subject  to  any  Burdensome  Restrictions  except  Burdensome  Restrictions  permitted  under

Section 6.10.

SECTION  3.21.      Anti-Corruption  Laws  and  Sanctions.  Each  Loan  Party  has  implemented  and  maintains  in  effect  policies  and  procedures  designed  to  ensure
compliance by such Loan Party, its Subsidiaries and their respective directors, officers, employees and agents with Anti-Corruption Laws and applicable Sanctions, and such
Loan  Party,  its  Subsidiaries  and  their  respective  officers  and  directors  and,  to  the  knowledge  of  such  Loan  Party,  its  employees  and  agents,  are  in  compliance  with Anti-
Corruption Laws and applicable Sanctions in all material respects. None of (a) any Loan Party, any Subsidiary or any of their respective directors, officers or, to the knowledge
of any such Loan Party or Subsidiary, employees, or (b) to the knowledge of any such Loan Party or Subsidiary, any agent of such Loan Party or any Subsidiary that will act in
any capacity in connection with or benefit from the credit facility established hereby, is a Sanctioned Person. No Borrowing or Letter of Credit, use of proceeds, Transaction or
other transaction contemplated by this Agreement or the other Loan Documents will violate Anti-Corruption Laws or applicable Sanctions.

SECTION  3.22.      Common Enterprise. The successful operation and condition of each of the Loan Parties is dependent on the continued successful performance of
the functions of the group of the Loan Parties as a whole and the successful operation of each of the Loan Parties is dependent on the successful performance and operation of
each other Loan Party. Each Loan Party expects to derive benefit (and its board of directors or other governing body has determined that it may reasonably be expected to
derive benefit), directly and indirectly, from (i) successful operations of each of the other Loan Parties and (ii) the credit extended by the Lenders to the Borrowers hereunder,
both in their separate capacities and as members of the group of companies. Each Loan Party has determined that execution, delivery, and performance of this Agreement and
any other Loan Documents to be executed by such Loan Party is within its purpose, in furtherance of its direct and/or indirect business interests, will be of direct and/or indirect
benefit to such Loan Party, and is in its best interest.

SECTION 3.23.      Affected Financial Institutions. No Loan Party is an Affected Financial Institution.

SECTION 3.24.      Carrying on Business; Assets. Each Loan Party is a resident of the United States for purposes of the Canada-United States Income Tax Convention
(the “Treaty”) and is entitled to the full benefits of the Treaty. No Loan Party has any taxable income earned in Canada from a source that is neither a treaty-protected business
nor a treaty-protected property, and does not carry on its business principally in Canada.

82

ARTICLE IV

CONDITIONS

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SECTION 4.01.      Effective Date. The effectiveness of the Agreement on the Effective Date was subject to satisfaction of the following conditions precedent:

( a )            Credit Agreement  and  Other  Loan  Documents.  The Administrative Agent  (or  its  counsel)  shall  have  received  (i)  from  each  party  hereto  either  (A)  a
counterpart of this Agreement signed on behalf of such party or (B) written evidence satisfactory to the Administrative Agent (which may include facsimile or other electronic
transmission of a signed signature page of this Agreement) that such party has signed a counterpart of this Agreement, (ii) either (A) a counterpart of each other Loan Document
signed on behalf of each party thereto or (B) written evidence satisfactory to the Administrative Agent (which may include facsimile or other electronic transmission of a signed
signature page thereof) that each such party has signed a counterpart of such Loan Document and (iii) such other certificates, documents, instruments and agreements as the
Administrative Agent shall reasonably request in connection with the transactions contemplated by this Agreement and the other Loan Documents, including any promissory
notes requested by a Lender pursuant to Section 2.10 payable to the order of each such requesting Lender and a written opinion of the Loan Parties’ counsel, addressed to the
Administrative Agent, the Issuing Bank and the Lenders and the other Secured Parties, all in form and substance satisfactory to the Administrative Agent and its counsel.

( b )            Financial Statements and Projections. The Lenders shall have received (i) audited consolidated financial statements of the Company for the 2017 and 2018
fiscal years, (ii) unaudited interim consolidated financial statements of the Company for each fiscal month and quarter ended after the date of the latest applicable financial
statements  delivered  pursuant  to  clause  (i)  of  this  paragraph  as  to  which  such  financial  statements  are  available,  and  such  financial  statements  shall  not,  in  the  reasonable
judgment  of  the Administrative Agent,  reflect  any  material  adverse  change  in  the  consolidated  financial  condition  of  the  Company  and  its  Subsidiaries,  as  reflected  in  the
audited, consolidated financial statements described in clause (i) of this paragraph and (iii) satisfactory projections through fiscal year 2023.

( c )            Closing Certificates; Certified Certificates of Incorporation; Good Standing Certificates. The Administrative Agent shall have received (i) a certificate of
each Loan Party, dated the Effective Date and executed by its Secretary or Assistant Secretary, which shall (A) certify the resolutions of its Board of Directors, members or
other body authorizing the execution, delivery and performance of the Loan Documents to which it is a party, (B) identify by name and title and bear the signatures of the
officers of such Loan Party authorized to sign the Loan Documents to which it is a party and, in the case of the Borrower, its Financial Officers, and (C) contain appropriate
attachments, including the certificate or articles of incorporation or organization of each Loan Party certified by the relevant authority of the jurisdiction of organization of such
Loan  Party  and  a  true  and  correct  copy  of  its  by-laws  or  operating,  management  or  partnership  agreement,  or  other  organizational  or  governing  documents,  and  (ii)  a  good
standing certificate for each Loan Party from its jurisdiction of organization or the substantive equivalent available in the jurisdiction of organization for each Loan Party from
the appropriate governmental officer in such jurisdiction.

( d )            No Default Certificate. The Administrative Agent shall have received a certificate, signed by a Financial Officer of each Borrower and each other Loan
Party,  dated  as  of  the  Effective  Date  (i)  stating  that  no  Default  has  occurred  and  is  continuing,  (ii)  stating  that  the  representations  and  warranties  contained  in  the  Loan
Documents are true and correct as of such date, and (iii) certifying as to any other factual matters as may be reasonably requested by the Administrative Agent.

83

(e)            Fees. The Lenders and the Administrative Agent shall have received all fees required to be paid, and all expenses for which invoices have been presented
(including the reasonable fees and expenses of legal counsel), on or before the Effective Date. All such amounts will be paid with proceeds of Loans made on the Effective Date
and will be reflected in the funding instructions given by the Borrower Representative to the Administrative Agent on or before the Effective Date.

(f)            Lien Searches. The Administrative Agent shall have received the results of a recent lien search in each jurisdiction where the Loan Parties are organized and
where the assets of the Loan Parties are located, and such search shall reveal no Liens on any of the assets of the Loan Parties except for Liens permitted by Section 6.02 or
discharged on or prior to the Effective Date pursuant to a pay-off letter or other documentation satisfactory to the Administrative Agent.

( g )            Payoff of Existing Facility. All obligations outstanding under that certain Credit Agreement, dated June 27, 2018, among the Borrowers, JPMorgan Chase

Bank, N.A., as administrative agent, and the other lenders party thereto, shall have been repaid in full in cash and all lending commitments thereunder terminated.

( h )            Funding Account. The Administrative Agent shall have received a notice setting forth the deposit account(s) of the Borrowers (the “Funding Account”) to

which the Administrative Agent is authorized by the Borrowers to transfer the proceeds of any Borrowings requested or authorized pursuant to this Agreement.

(i)            Solvency. The Administrative Agent shall have received a solvency certificate signed by a Financial Officer dated the Effective Date.

(j)            Filings, Registrations and Recordings. Each document (including any Uniform Commercial Code financing statement) required by the Collateral Documents
or under law or reasonably requested by the Administrative Agent to be filed, registered or recorded in order to create in favor of the Administrative Agent, for the benefit of
itself, the Lenders and the other Secured Parties, a perfected Lien on the Collateral described therein, prior and superior in right to any other Person (other than with respect to
Liens expressly permitted by Section 6.02), shall be in proper form for filing, registration or recordation.

( k )            Letter of Credit Application. If a Letter of Credit is requested to be issued on the Effective Date, the Administrative Agent shall have received a properly

completed letter of credit application (whether standalone or pursuant to a master agreement, as applicable).

(l)            Tax Withholding. The Administrative Agent shall have received a properly completed and signed IRS Form W-8 or W-9, as applicable, for each Loan Party.

( m )            Approvals. (i) All governmental and third party approvals reasonably necessary in connection with the financing contemplated hereby and the continuing
operations of the Company and its Subsidiaries (including shareholder approvals, if applicable) shall have been obtained on terms satisfactory to Administrative Agent and shall
be in full force and effect, and all applicable waiting periods shall have expired without any action being taken or threatened by any competent authority that would restrain,
prevent or otherwise impose adverse conditions on any of the transactions contemplated hereby; and (ii) there are no injunctions or temporary restraining order which, in the
judgment of the Administrative Agent, would prohibit the financing contemplated hereby.

( n )            Corporate Structure.  The  corporate  structure,  capital  structure  and  other  material  debt  instruments,  material  accounts  and  governing  documents  of  the

Borrowers and their Affiliates shall be acceptable to the Administrative Agent in its sole discretion.

84

( o )          Insurance. The Administrative Agent shall be satisfied with the amount, types and terms and conditions of all insurance maintained by the Loan Parties and
their Subsidiaries. The Administrative Agent shall have received copies of insurance policies, declaration pages, certificates and endorsements of insurance or insurance binders
evidencing liability, casualty, property, flood, terrorism and business interruption insurance meeting the requirements set forth in the Loan Documents.

( p )          USA PATRIOT Act, Etc . (i) The Administrative Agent shall have received, at least five (5) days prior to the Effective Date, all documentation and other
information  regarding  the  Loan  Parties  requested  in  connection  with  applicable  “know  your  customer”  and  anti-money  laundering  rules  and  regulations,  including  the  USA
PATRIOT Act, to the extent requested in writing of the Loan Parties at least ten (10) days prior to the Effective Date, and (ii) to the extent any Borrower qualifies as a “legal

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
entity  customer”  under  the  Beneficial  Ownership  Regulation,  at  least  five  (5)  days  prior  to  the  Effective  Date,  any  Lender  that  has  requested,  in  a  written  notice  to  the
Borrowers at least ten (10) days prior to the Effective Date, a Beneficial Ownership Certification in relation to each Borrower shall have received such Beneficial Ownership
Certification (provided that, upon the execution and delivery by such Lender of its signature page to this Agreement, the condition set forth in this clause (ii) shall be deemed to
be satisfied).

( q )          Other Documents. The Administrative Agent shall have received such other documents as the Administrative Agent, the Issuing Bank, any Lender or their

respective counsel may have reasonably requested.

The Administrative Agent shall notify the Borrowers, the Lenders and the Issuing Bank of the Effective Date, and such notice shall be conclusive and binding.

SECTION  4.02.      Each Credit Event. The obligation of each Lender to make a Loan on the occasion of any Borrowing, and of the Issuing Bank to issue, amend,

renew or extend any Letter of Credit, is subject to the satisfaction of the following conditions:

(a)          The representations and warranties of the Loan Parties set forth in the Loan Documents shall be true and correct in all material respects with the same effect as
though made on and as of the date of such Borrowing or the date of issuance, amendment, renewal or extension of such Letter of Credit, as applicable (it being understood and
agreed that any representation or warranty which by its terms is made as of a specified date shall be required to be true and correct in all material respects only as of such
specified  date,  and  that  any  representation  or  warranty  which  is  subject  to  any  materiality  qualifier  shall  be  required  to  be  true  and  correct  in  all  respects,  subject  to  such
materiality qualifier).

(b)          At the time of and immediately after giving effect to such Borrowing or the issuance, amendment, renewal or extension of such Letter of Credit, as applicable,

no Default shall have occurred and be continuing.

Each Borrowing and each issuance, amendment, renewal or extension of a Letter of Credit shall be deemed to constitute a representation and warranty by the Borrowers on the
date thereof as to the matters specified in clauses (a) and (b) of this Section 4.02. Notwithstanding anything in this Agreement to the contrary, the only conditions to funding the
Additional Term Loans on the Third Amendment Effective Date shall be the satisfaction of the conditions to effectiveness of the Third Amendment set forth in Section 4 of the
Third Amendment.

85

ARTICLE V

AFFIRMATIVE COVENANTS

Until all of the Secured Obligations have been Paid in Full, each Loan Party executing this Agreement covenants and agrees, jointly and severally with all of the other

Loan Parties, with the Lenders that:

SECTION 5.01.      Financial Statements; Other Information. The Borrowers will furnish to the Administrative Agent:

(a)                    within  ninety  (90)  days  after  the  end  of  each  fiscal  year  of  the  Company,  the  Company’s  audited  consolidated  balance  sheet  and  related  statements  of
operations, stockholders’ equity and cash flows as of the end of and for such year, setting forth in each case in comparative form the figures for the previous fiscal year, all
reported  on  by  independent  public  accountants  of  recognized  national  standing  (without  a  “going  concern”  or  like  qualification,  commentary  or  exception  and  without  any
qualification or exception as to the scope of such audit) to the effect that such consolidated financial statements present fairly in all material respects the financial condition and
results of operations of the Company and its consolidated Subsidiaries on a consolidated basis in accordance with GAAP consistently applied, accompanied by any management
letter prepared by said accountants;

(b)          within forty-five (45) days after the end of each fiscal quarter of the Company, its consolidated and consolidating balance sheet and related statements of
operations,  stockholders’  equity  and  cash  flows  as  of  the  end  of  and  for  such  fiscal  quarter  and  the  then  elapsed  portion  of  the  fiscal  year,  setting  forth  in  each  case  in
comparative form the figures for the corresponding period or periods of (or, in the case of the balance sheet, as of the end of) the previous fiscal year, all certified by a Financial
Officer  of  the  Borrower  Representative  as  presenting  fairly  in  all  material  respects  the  financial  condition  and  results  of  operations  of  the  Company  and  its  consolidated
Subsidiaries on a consolidated basis in accordance with GAAP consistently applied, subject to normal year-end audit adjustments and the absence of footnotes;

(c)                    within  twenty  (20)  days  after  the  end  of  each  fiscal  month  of  the  Company,  its  consolidated  and  consolidating  balance  sheet  and  related  statements  of
operations, stockholders’ equity and cash flows as of the end of and for such fiscal month and the then elapsed portion of the fiscal year, setting forth in each case in comparative
form the figures for the corresponding period or periods of (or, in the case of the balance sheet, as of the end of) the previous fiscal year, all certified by a Financial Officer of
the Borrower Representative as presenting fairly in all material respects the financial condition and results of operations of the Company and its consolidated Subsidiaries on a
consolidated basis in accordance with GAAP consistently applied, subject to normal year-end audit adjustments and the absence of footnotes;

(d)          concurrently with any delivery of financial statements under clause (a), (b) or (c) above, a certificate of a Financial Officer of the Borrower Representative in
substantially the form of Exhibit E (a “Compliance Certificate”) (i) certifying, in the case of the financial statements delivered under clause (b) and (c), as presenting fairly in all
material  respects  the  financial  condition  and  results  of  operations  of  the  Company  and  its  consolidated  Subsidiaries  on  a  consolidated  basis  in  accordance  with  GAAP
consistently  applied,  subject  to  normal  year-end  audit  adjustments  and  the  absence  of  footnotes,  (ii)  certifying  as  to  whether  a  Default  has  occurred  and,  if  a  Default  has
occurred, specifying the details thereof and any action taken or proposed to be taken with respect thereto, (iii) setting forth reasonably detailed calculations of the Consolidated
Total  Leverage  Ratio  demonstrating  compliance  with  Section  6.12,  (iv)  setting  forth  reasonably  detailed  calculations  of  the  Consolidated  Fixed  Charge  Coverage  Ratio
demonstrating compliance with Section 6.13, and (v) stating whether any change in GAAP or in the application thereof has occurred since the date of the audited financial
statements referred to in Section 3.04 and, if any such change has occurred, specifying the effect of such change on the financial statements accompanying such certificate;

86

(e)          no later than 60 days after the end of each fiscal year of the Company, a copy of the plan and forecast (including a projected consolidated and consolidating
balance sheet, income statement and cash flow statement) of the Company, in each case, for each month of the upcoming fiscal year (the “Projections”)  in  form  reasonably
satisfactory to the Administrative Agent;

(f)           promptly upon request of Administrative Agent, copies of all tax returns filed by any Loan Party with the U.S. Internal Revenue Service;

(g)          if requested by the Administrative Agent, as of the period then ended, a detailed listing of all intercompany loans made by the Loan Parties during such prior

period;

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(h)          promptly after the same become publicly available, copies of all periodic and other reports, proxy statements and other materials filed by any Loan Party or
any Subsidiary with the SEC, or any Governmental Authority succeeding to any or all of the functions of the SEC, or with any national securities exchange, or distributed by
any Borrower to its shareholders generally, as the case may be; provided that any filings available on EDGAR shall be deemed delivered to the Administrative Agent;

(i)           promptly after any request therefor by the Administrative Agent or any Lender, copies of (i) any documents described in Section 101(k)(1) of ERISA that any
Borrower or any ERISA Affiliate may request with respect to any Multiemployer Plan and (ii) any notices described in Section 101(l)(1) of ERISA that any Borrower or any
ERISA Affiliate may request with respect to any Multiemployer Plan; provided that if a Borrower or any ERISA Affiliate has not requested such documents or notices from the
administrator or sponsor of the applicable Multiemployer Plan, the applicable Borrower or the applicable ERISA Affiliate shall promptly make a request for such documents
and notices from such administrator or sponsor and shall provide copies of such documents and notices promptly after receipt thereof;

(j)           promptly following any request therefor, (x) such other information regarding the operations, changes in ownership of Equity Interests, business affairs and
financial condition of any Loan Party or any Subsidiary, or compliance with the terms of this Agreement, as the Administrative Agent or any Lender may reasonably request,
and (y) information and documentation reasonably requested by the Administrative Agent or any Lender for purposes of compliance with applicable “know your customer” and
anti-money laundering rules and regulations, including the USA PATRIOT Act and the Beneficial Ownership Regulation;

(k)          The Loan Parties acknowledge that the Administrative Agent may order, at the Borrowers’ expense (which shall be limited to once per annum if no Event of
Default  has  occurred  and  is  continuing),  periodic  certificates  of  good  standing  or  the  substantive  equivalent  available  in  the  jurisdictions  of  incorporation,  formation  or
organization for each Loan Party from the appropriate governmental officer such jurisdiction; and

87

(l)          The Loan Parties hereby acknowledge that (a) the Administrative Agent may, but shall not be obligated to, (and shall with respect to documents required to
be delivered pursuant to Sections 5.01(a), (b), and (c)) make available to the Lenders and the Issuing Bank materials and/or information provided by or on behalf of the Loan
Parties hereunder (collectively, “Borrower Materials”) by posting the Borrower Materials on the Platform and (b) certain of the Lenders (each, a “Public Lender”)  may  have
personnel who do not wish to receive material non-public information with respect to the Borrowers or their Affiliates, or the respective securities of any of the foregoing, and
who may be engaged in investment and other market-related activities with respect to such Persons’ securities (such personnel, the “Public Side Personnel”). The Loan Parties
hereby agree that they will use commercially reasonable efforts to identify that portion of the Borrower Materials that may be distributed to the Public Lenders and that (w) all
such Borrower Materials shall be clearly and conspicuously marked “PUBLIC” which, at a minimum, shall mean that the word “PUBLIC” shall appear prominently on the first
page thereof; (x) by marking Borrower Materials “PUBLIC,” the Loan Parties shall be deemed to have authorized the Administrative Agent, the Issuing Bank and the Lenders
to treat such Borrower Materials as not containing any material non-public information (although it may be sensitive and proprietary) with respect to the Loan Parties or their
securities for purposes of United States Federal and state securities laws (provided, however, that to the extent such Borrower Materials constitute Information, they shall be
treated as set forth in Section 9.12); (y) all Borrower Materials marked “PUBLIC” are permitted to be made available through a portion of the Platform designated “Public Side
Information;” and (z) the Administrative Agent shall be entitled to treat any Borrower Materials that are not marked “PUBLIC” as being suitable only for posting on a portion of
the  Platform  not  designated  “Public  Side  Information.”  Notwithstanding  the  foregoing,  the  Loan  Parties  shall  be  under  no  obligation  to  mark  any  Borrower  Materials
“PUBLIC”.  Furthermore,  each  Public  Lender  agrees  to  cause  at  least  one  individual  at  or  on  behalf  of  such  Public  Lender  to  at  all  times  have  selected  the  “Private  Side
Information”  or  similar  designation  on  the  content  declaration  screen  of  the  Platform  in  order  to  enable  such  Public  Lender  or  its  delegate,  in  accordance  with  such  Public
Lender’s  compliance  procedures  and  applicable  law,  including  United  States  Federal  and  state  securities  laws,  to  make  reference  to  Borrower  Materials  that  are  not  made
available through the “Public Side Information” portion of the Platform and that may contain material non-public information with respect to the Loan Parties or their securities
for purposes of United States Federal or state securities laws; provided that such individual with access to the “Private Side Information” shall not share such information with
the Public Side Personnel.

SECTION  5.02.      Notices of Material Events. The Borrowers will furnish to the Administrative Agent prompt (but in any event within any time period that may be

specified below) written notice of the following:

(a)          the occurrence of any Default;

(b)          receipt of any notice of any investigation by a Governmental Authority or any litigation or proceeding commenced or threatened in writing against any Loan
Party or any Subsidiary that (i) seeks damages in excess of $1,500,000, (ii) seeks injunctive relief that could reasonably be expected to have a Material Adverse Effect, (iii) is
asserted or instituted against any Plan, its fiduciaries or its assets and asserts liability on the part of any Loan Party or Subsidiary in excess of $1,000,000, (iv) alleges criminal
misconduct by any Loan Party or any Subsidiary, (v) alleges the violation of, or seeks to impose remedies under, any Environmental Law or related Requirement of Law, or
seeks to impose Environmental Liability, in each case that could reasonably be expected to have a Material Adverse Effect, (vi) asserts liability on the part of any Loan Party or
any Subsidiary in excess of $1,000,000 in respect of any tax, fee, assessment, or other governmental charge, or (vii) involves any material product recall;

(c)          any Lien (other than Permitted Encumbrances) or claim made or asserted against any of the Collateral for an amount in excess of $500,000;

(d)          any loss, damage, or destruction to the Collateral in the amount of $500,000 or more, whether or not covered by insurance;

(e)          promptly following any request therefor, copies of any detailed audit reports, management letters or recommendations submitted to the board of directors (or
the audit committee of the board of directors) of the Loan Parties by independent accountants in connection with the accounts or books of the Loan Parties or any Subsidiary, or
any audit of any of them as the Administrative Agent or any Lender (through the Administrative Agent) may reasonably request;

(f)           all material amendments to Material Indebtedness or Subordinated Indebtedness, together with a copy of each such amendment;

88

(g)          if requested by the Administrative Agent, any Loan Party entering into a Swap Agreement (or an amendment thereto), together with (if requested by the

Administrative Agent) copies of all agreements evidencing such Swap Agreement or amendment;

(h)          the occurrence of any ERISA Event (or, in the case of any Foreign Plan, a termination, withdrawal or noncompliance with applicable laws or plan terms) that,
alone or together with any other ERISA Events (or, in the case of any Foreign Plan, any other termination, withdrawal or noncompliance with applicable laws or plan terms)
that have occurred, could reasonably be expected to result in liability of the Loan Parties and their Subsidiaries in an aggregate amount exceeding $1,000,000;

(i)           any other development that results, or could reasonably be expected to result in, a Material Adverse Effect;

(j)           notice of any action arising under any Environmental Law or of any noncompliance by the Loan Parties or any Subsidiary with any Environmental Law or

any permit, approval, license or other authorization required thereunder that, if adversely determined, could reasonably be expected to result in a Material Adverse Effect;

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(k)          any material change in accounting or financial reporting practices by the Loan Parties or any Subsidiary which are not mandated by GAAP or the rules and

regulations of the Securities and Exchange Commission; and

(l)                      any  change  in  the  information  provided  in  the  Beneficial  Ownership  Certification  delivered  to  such  Lender  that  would  result  in  a  change  to  the  list  of

beneficial owners identified in such certification.

Each notice delivered under this Section shall be accompanied by a statement of a Financial Officer or other executive officer of the Borrower Representative setting forth the
details of the event or development requiring such notice and any action taken or proposed to be taken with respect thereto.

SECTION  5.03.      Existence;  Conduct  of  Business.  Each  Loan  Party  will,  and  will  cause  each  Subsidiary  to,  (a)  do  or  cause  to  be  done  all  things  necessary  to
preserve, renew and keep in full force and effect (A) its legal existence and (B) except to the extent the failure to do so could, individually or in the aggregate, not be reasonably
expected to have a Material Adverse Effect, the rights, qualifications, licenses, permits, franchises, governmental authorizations, intellectual property rights, licenses and permits
material to the conduct of its business (including licenses or permits issued, controlled, maintained or otherwise governed by the Bureau of Alcohol, Tobacco, Firearms and
Explosives  of  the  United  States’  Department  of  Justice),  and  maintain  all  requisite  authority  to  conduct  its  business  in  each  jurisdiction  in  which  its  business  is  conducted,
except to the extent the failure to do so could, individually or in the aggregate, not be reasonably expected to have a Material Adverse Effect, provided that nothing in this
Section 5.03 shall prohibit any merger, consolidation, Division, liquidation or dissolution permitted under Section 6.03, and (b) carry on and conduct its business in substantially
the same manner and in substantially the same fields of enterprise as it is presently conducted.

SECTION 5.04.      Payment of Obligations. Each Loan Party will, and will cause each Subsidiary to, pay or discharge all Material Indebtedness and all other material
liabilities and obligations, including Taxes (other than Taxes in respect of which the aggregate liability does not exceed $250,000), before the same shall become delinquent or
in default, except where (a) the validity or amount thereof is being contested in good faith by appropriate proceedings, (b) such Loan Party or Subsidiary has set aside on its
books adequate reserves with respect thereto in accordance with GAAP and (c) the failure to make payment pending such contest could not reasonably be expected to result in a
Material  Adverse  Effect; provided, however,  that  each  Loan  Party  will,  and  will  cause  each  Subsidiary  to,  remit  withholding  taxes  and  other  payroll  taxes  to  appropriate
Governmental Authorities as and when claimed to be due, notwithstanding the foregoing exceptions.

89

SECTION  5.05.      Maintenance of Properties. Each Loan Party will, and will cause each Subsidiary to, keep and maintain all property material to the conduct of its
business in good working order and condition, ordinary wear and tear excepted, except where the failure to do so could, individually or in the aggregate, not be reasonably
expected to have a Material Adverse Effect.

SECTION  5.06.      Books and Records; Inspection Rights. Each Loan Party will, and will cause each Subsidiary to, (a) keep proper books of record and account in
which  full,  true  and  correct  entries  are  made  of  all  dealings  and  transactions  in  relation  to  its  business  and  activities  and  (b)  permit  any  representatives  designated  by  the
Administrative Agent or any Lender (including employees of the Administrative Agent, any Lender or any consultants, accountants, lawyers, agents and appraisers retained by
the Administrative Agent), upon reasonable prior notice, to visit and inspect its properties, to examine and make extracts from its books and records, environmental assessment
reports and Phase I or Phase II studies, and to discuss its affairs, finances and condition with its officers and independent accountants, all at such reasonable times and as often
as reasonably requested. Upon the Administrative Agent’s prior written request, at the Borrowers’ expense, the Loan Parties will deliver to the Administrative Agent on a one
time basis an environmental assessment of the real property prepared by an environmental engineer reasonably acceptable to the Administrative Agent, and accompanied by
such reports, certificates, studies or data as the Administrative Agent may reasonably require, all in form and substance satisfactory to the Administrative Agent.

SECTION  5.07.      Compliance with Laws and Material Contractual Obligations. Except where the failure to do so could, individually or in the aggregate, not be
reasonably expected to have a Material Adverse Effect, each Loan Party will, and will cause each Subsidiary to, (i) comply with each Requirement of Law applicable to it or its
property (including without limitation Environmental Laws) and (ii) perform in all material respects its obligations under material agreements to which it is a party. Each Loan
Party will maintain in effect and enforce policies and procedures designed to ensure compliance by such Loan Party, its Subsidiaries and their respective directors, officers,
employees and agents with Anti-Corruption Laws and applicable Sanctions.

SECTION 5.08.      Use of Proceeds.

(a)          The proceeds of the Revolving Loans, Swingline Loans and the Letters of Credit will be used only for financing the working capital needs of the Borrowers
and  their  Subsidiaries  in  the  ordinary  course  of  business  and/or  for  other  general  corporate  purposes  of  the  Borrowers  and  their  Subsidiaries  which  are  permitted  hereunder
(including, without limitation, to pay any consideration, fees or expenses in connection with the Project Oscar Acquisition). The proceeds of the Term Loans will be used only
for Permitted Acquisitions and for the working capital and general corporate needs of the Borrowers and their Subsidiaries in the ordinary course of business;  provided that,
notwithstanding the foregoing, the proceeds of the Additional Term Loans shall be used solely to pay all or a portion of the consideration, fees and expenses in respect of the
Project Oscar Acquisition substantially concurrently with the occurrence of the Third Amendment Effective Date. Notwithstanding the foregoing or anything else contained in
this Agreement, after the Effective Date, if the proceeds of the Loans are directly deposited into a deposit account of the Company by the Administrative Agent or any Lender
pursuant to this Agreement, the Company shall cause all of such proceeds to be contributed (by intercompany loan or Equity Interest contribution) to a Borrower (other than the
Company) in immediately available funds, other than any proceeds used (i) in connection with ordinary course administrative, maintenance or other similar obligations, fees,
costs or expenses associated with the Company’s ownership of its Subsidiaries or the Company’s obligations under the Loan Documents, (ii) for nonconsensual obligations
imposed by operation of law, (iii) for ordinary course administrative or other similar obligations, fees, costs or expenses with respect to the Company’s Equity Interests and
existence (including payroll and other expenses with respect to employees of the Company or taxes owed by the Company) and for other general corporate and working capital
purposes consistent with past practice, and (iv) to make investments permitted under Section 6.04(c) (other than to a Loan Party that is not a Borrower), intercompany loans
permitted under Section 6.04(d) (other than to a Loan Party that is not a Borrower) and Section 6.04(m), and Restricted Payments permitted under Section 6.08(a)(iii). No part
of the proceeds of any Loan and no Letter of Credit will be used, whether directly or indirectly, for any purpose that entails a violation of any of the Regulations of the Board,
including Regulations T, U and X.

90

(b)          No Borrower will request any Borrowing or Letter of Credit, and no Borrower shall use, and each Borrower shall procure that its Subsidiaries and its and
their respective directors, officers, employees and agents shall not use, the proceeds of any Borrowing or Letter of Credit (a) in furtherance of an offer, payment, promise to pay,
or authorization of the payment or giving of money, or anything else of value, to any Person in violation of any Anti-Corruption Laws, (b) for the purpose of funding, financing
or facilitating any activities, business or transaction of or with any Sanctioned Person, or in any Sanctioned Country, except to the extent permitted for a Person required to
comply with Sanctions, or (c) in any manner that would result in the violation of any Sanctions applicable to any party hereto.

SECTION  5.09.      Accuracy of Information. The Loan Parties will ensure that any information, including financial statements or other documents, furnished to the
Administrative Agent or the Lenders in connection with this Agreement or any other Loan Document or any amendment or modification hereof or thereof or waiver hereunder
or thereunder (other than projections, forward-looking information and information of a general economic or industry specific nature), taken as a whole, contains no material
misstatement of fact or omits to state any material fact necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading,

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
and the furnishing of such information shall be deemed to be a representation and warranty by the Borrowers on the date thereof as to the matters specified in this Section 5.09;
provided  that,  with  respect  to  projected  financial  information,  the  Loan  Parties  will  only  ensure  that  such  information  was  prepared  in  good  faith  based  upon  assumptions
believed  to  be  reasonable  at  the  time  (it  being  understood  that  forecasts  and  projections  are  subject  to  contingencies  and  no  assurance  can  be  given  that  any  forecast  or
projection will be realized).

SECTION  5.10.      Insurance.  Each  Loan  Party  will,  and  will  cause  each  Subsidiary  to,  maintain  with  financially  sound  and  reputable  carriers  having  a  financial
strength rating of at least A- by A.M. Best Company (a) insurance in such amounts (with no greater risk retention) and against such risks (including, without limitation: loss or
damage by fire and loss in transit; theft, burglary, pilferage, larceny, embezzlement, and other criminal activities; business interruption; and general liability) and such other
hazards,  as  is  customarily  maintained  by  companies  of  established  repute  engaged  in  the  same  or  similar  businesses  operating  in  the  same  or  similar  locations  and  (b)  all
insurance required pursuant to the Collateral Documents. The Borrowers will furnish to the Lenders, upon request of the Administrative Agent, information in reasonable detail
as to the insurance so maintained. Furthermore, the Loan Parties will furnish to the Administrative Agent, lender’s loss payable and additional insured insurance endorsements
with  respect  to  the  property  and  general  liability  insurance  policies  required  to  be  maintained  pursuant  to  the  Loan  Documents,  in  form  and  substance  satisfactory  to  the
Administrative Agent in its Permitted Discretion and (ii) insurance certificates with respect to the insurance policies required to be maintained pursuant to the Loan Documents,
in each case, in form and substance satisfactory to the Administrative Agent in its Permitted Discretion.

SECTION  5.11.      Casualty and Condemnation. The Borrowers will (a) furnish to the Administrative Agent prompt written notice of any casualty or other insured
damage to any material portion of the Collateral or the commencement of any action or proceeding for the taking of any material portion of the Collateral or interest therein
under power of eminent domain or by condemnation or similar proceeding and (b) ensure that the Net Proceeds of any such event (whether in the form of insurance proceeds,
condemnation awards or otherwise) are collected and applied in accordance with the applicable provisions of this Agreement and the Collateral Documents.

91

SECTION 5.12.      Depository Banks. Each Borrower and each other Loan Party will maintain the Administrative Agent as its principal depository bank, including for
the maintenance of operating, administrative, cash management, collection activity and other deposit accounts for the conduct of its business; provided that the Loan Parties
shall not be required to satisfy the foregoing requirements with respect to any deposit account that is an Excluded Account (as defined in the Security Agreement).

SECTION 5.13.      Additional Collateral; Further Assurances.

(a)          Subject to applicable Requirement of Law, each Loan Party will cause each Material Subsidiary formed or acquired (or designated pursuant to the definition
of Material Subsidiary) after the date of this Agreement and, subject to the Third Amendment, each Project Oscar Material Subsidiary, in each case, to become a Loan Party by
executing a Joinder Agreement. Upon execution and delivery thereof, each such Person (i) shall automatically become a Loan Guarantor hereunder and thereupon shall have all
of  the  rights,  benefits,  duties  and  obligations  in  such  capacity  under  the  Loan  Documents  and  (ii)  will  grant  Liens  to  the  Administrative  Agent,  for  the  benefit  of  the
Administrative Agent and the other Secured Parties, in any property of such Loan Party which constitutes Collateral.

(b)          Each Loan Party will cause 100% of the issued and outstanding Equity Interests of each of its directly-owned Subsidiaries to be subject at all times to a first
priority, perfected Lien in favor of the Administrative Agent, for the benefit of the Administrative Agent and the other Secured Parties, pursuant to the terms and conditions of
the Loan Documents or other security documents as the Administrative Agent shall reasonably request.

(c)          Without limiting the foregoing, but subject to Sections 5.13(e) and (g), each Loan Party will, and will cause each Subsidiary to, grant Liens and security
interests  in  favor  of  the Administrative Agent  on  all  assets  other  than  Excluded  Property  (as  defined  in  the  Security Agreement)  and  to  execute  and  deliver,  or  cause  to  be
executed and delivered, to the Administrative Agent such documents, agreements and instruments, and will take or cause to be taken such further actions (including the filing
and recording of financing statements, fixture filings, mortgages, deeds of trust and other documents and such other actions or deliveries of the type required by Section 4.01
and Section 5.15, as applicable), which may be required by any Requirement of Law or which the Administrative Agent may, from time to time, reasonably request to carry out
the terms and conditions of this Agreement and the other Loan Documents and to ensure perfection and priority of the Liens created or intended to be created by the Collateral
Documents, all in form and substance reasonably satisfactory to the Administrative Agent and all at the expense of the Loan Parties.

(d)          If any assets constituting Collateral are acquired by any Loan Party after the Effective Date (other than assets constituting Collateral under the Security
Agreement that become subject to the Lien under the Security Agreement upon acquisition thereof), the Borrower Representative will (i) notify the Administrative Agent and
the Lenders thereof and, if requested by the Administrative Agent or the Required Lenders, cause such assets to be subjected to a Lien securing the Secured Obligations and
(ii) take, and cause each applicable Loan Party to take, such actions as shall be necessary or reasonably requested by the Administrative Agent to grant and perfect such Liens,
including actions described in paragraph (c) of this Section, all at the expense of the Loan Parties.

92

(e)          Notwithstanding anything in this Agreement or the other Loan Documents to the contrary, the Administrative Agent may (but shall not be obligated to)
determine in its sole and reasonable discretion that (i) the cost to the Loan Parties of granting and perfecting any Lien is disproportionate to the benefit to be realized by the
Administrative Agent, the Lenders and the other Secured Parties by perfecting a Lien in a given asset or group of assets included in the Collateral or (ii) a Foreign Subsidiary
shall not be required to become a Loan Party or provide Collateral if, in the reasonable credit judgment of the Administrative Agent, doing so would result in a violation of
applicable  law  or  such  Foreign  Subsidiary  would  not  otherwise  provide  customary  credit  support  to  the  Secured  Obligations  substantially  similar  to  that  provided  by  Loan
Parties organized under the laws of the United States of America or England and Wales, which determination may be based upon (x) the amount and enforceability of, and any
limitations applicable to, the Guarantee that would be provided by the relevant Person, (y) the value (including after giving consideration to the extent of perfection and priority
of  Liens  on  such  Collateral)  and  enforceability  of,  and  any  limitations  applicable  to,  any  security  interest  that  may  be  granted  with  respect  to  any  Collateral  of  the  relevant
Person  and  (z)  any  political  risk,  Requirement  of  Law  or  duties  (fiduciary,  trustee  or  otherwise)  associated  with  the  relevant  jurisdiction,  and,  in  each  such  case,  the
Administrative Agent shall be permitted to, without the consent of the Lenders or Required Lenders, waive any requirement related thereto under the Loan Documents.

(f)           Notwithstanding anything to the contrary in this Agreement or the Third Amendment, (i) with respect to each Subsidiary incorporated under the laws of
Australia which is required to become a Loan Party pursuant to Section 5.13(a) or the Third Amendment, if doing so constitutes financial assistance for the purposes of section
260A of the Australian Corporations Act (x) each such Subsidiary shall comply with section 260B of the Australian Corporations Act and (y) the shareholders of each such
Subsidiary  and  the  shareholders  of  the  ultimate Australian  holding  company  of  each  such  Subsidiary  shall  approve  the  giving  of  financial  assistance  by  undertaking  the
procedures referred to in section 260B of the Australian Corporations Act, in each case, in connection with the entry into and performance of obligations by such Subsidiaries
under and in connection with the Loan Documents, and (ii) with respect to each Subsidiary incorporated under the laws of New Zealand which is required to become a Loan
Party  pursuant  to  Section  5.13(a)  or  the  Third Amendment,  if  doing  so  constitutes  financial  assistance  for  the  purposes  of  section  76  of  the  NZ  Companies Act  each  such
Subsidiary shall procure that the financial assistance is approved under sections 76 and 77 (or sections 107 and 108) of the NZ Companies Act in connection with the entry into
and performance of obligations by such Subsidiaries under and in connection with the Loan Documents.

(g)          Notwithstanding anything in this Agreement or the other Loan Documents to the contrary: (i) no perfection action will be required in jurisdictions where Loan
Parties are not incorporated or organized but perfection action may be required in the jurisdiction of incorporation or organization of one  Loan  Party  in  relation  to  security

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
granted by another Loan Party incorporated or organized in a different jurisdiction; (ii) all Collateral (other than share security over subsidiaries which are also a Loan Party)
shall be governed by the law of the jurisdiction of incorporation or organization of that Loan Party; (iii) no Loan Party will be under any obligation to obtain any landlord,
warehouseman or bailee waiver, consent or agreement with respect to waiving or granting any liens or encumbrances or accessing Collateral, and the Collateral Documents shall
not operate so as to prevent transactions which are permitted or not prohibited under the Credit Agreement or to require any additional consents or authorizations from Persons
that are not Affiliates of the Loan Parties; (iv) the Collateral Documents shall only operate to create a security interest of the Administrative Agent, for the benefit of the Secured
Parties, rather than to impose new commercial obligations and any new Collateral Documents  shall  not  contain  additional  representations  or  undertakings  (such  as,  without
limitation,  in  respect  of  insurance,  notice  provisions,  further  assurances,  indemnities,  distribution  of  proceeds,  maintenance  of  assets,  information  or  the  payment  of  costs)
unless the same are substantially consistent with those contained in the existing Loan Documents and with local market practice or are otherwise required or necessary for the
creation, perfection or preservation of the Administrative Agent’s security interest and shall not operate so as to prevent transactions which are otherwise permitted under the
Loan Documents or to require additional consents or authorizations from Persons that are not Affiliates of the Loan Parties; (v) from and after the Third Amendment Effective
Date, there will be no security interest granted to the Administrative Agent, for the benefit of the Secured Parties, over real property unless such security interest may be granted
as part of an “all assets” or similar type of security interest (e.g., an all assets debenture) or, if specific security is required (e.g., a mortgage), such real property is owned real
property with a fair market value (as reasonably determined by the Borrower and the Administrative Agent) of $10,000,000 or more; and (vi) in the case of an Australian Loan
Party, subject to Section 5.13(e) and the other provisions of this paragraph (g), security interests in favor of the Administrative Agent will be taken over substantially all of the
assets of such Australian Loan Party.

93

SECTION  5.14.      Other Debt. If at any time the Loan Parties enter into any agreement in respect of any secured Indebtedness (other than Refinance Indebtedness)
having a principal amount in excess of $5,000,000 which has negative covenants, financial covenants and events of default which are, taken as a whole, more favorable to the
provider  of  such  Indebtedness  or  more  restrictive  on  the  Loan  Parties  than  the  terms  contained  herein,  the  Loan  Parties  shall,  at  the  request  of  the Administrative Agent,
promptly enter into an amendment to this Agreement to provide the Lenders hereunder with the benefit of the terms of such other Indebtedness.

SECTION 5.15.      Real Estate Requirements.

(a)           Except as set forth in Section 5.13, with respect to each parcel of real property owned or acquired by any Loan Party, each Loan Party shall deliver no later
than  sixty  (60)  days  after  the  acquisition  thereof  (or  such  longer  time  as  the Administrative Agent  shall  agree)  each  of  the  following,  in  form  and  substance  reasonably
satisfactory to the Administrative Agent:

(i)            a Mortgage on such property;

(ii)            evidence that a counterpart of the Mortgage has been recorded in the place necessary, in the Administrative Agent’s judgment, to create a valid and

enforceable first priority Lien in favor of the Administrative Agent for the benefit of itself, the Lenders and the other Secured Parties;

(iii)           ALTA or other mortgagee’s title policy;

(iv)           an ALTA survey prepared and certified to the Administrative Agent by a surveyor acceptable to the Administrative Agent;

(v)            an opinion of counsel in the state in which such parcel of real property is located in form and substance and from counsel reasonably satisfactory to

the Administrative Agent;

(vi)           flood certifications and, if any such parcel of real property is determined by the Administrative Agent to be in a flood zone, a flood notification form
signed by the Borrower Representative and evidence that flood insurance is in place for the building and contents of a type and in an amount sufficient to comply with
the Flood Laws, all in form and substance satisfactory to the Administrative Agent;

(vii)          estoppel certificates executed by all tenants of such real property, subordination, non-disturbance and attornment agreements in form and substance
reasonably  satisfactory  to  the Administrative Agent  and  such  other  consents,  agreements  and  confirmations  of  lessors  and  third  parties  have  been  delivered  as  the
Administrative Agent may deem necessary or desirable, together with evidence that all other actions that the Administrative Agent may deem necessary or desirable in
order to create perfected first priority Liens on the real property described in the Mortgages have been taken; and

94

(viii)                  such  other  information,  documentation,  and  certifications  relating  to  or  in  connection  with  the  delivery  of  items  (i)  –  (vii)  above  as  may  be

reasonably required by the Administrative Agent or required by any Requirement of Law;

provided that, with respect to any real property not located in the United States, the foregoing requirements shall be subject in all respects to Section 5.13(g).

(b)          Notwithstanding the foregoing:

(i)             the Administrative Agent shall not accept any Mortgage from any Loan Party in respect of any real property located in the United States until the
date that is (1) if the Mortgage relates to a property not located in a “special flood hazard area”, ten (10) Business Days or (2) if the Mortgaged relates to a property
located in a “special flood hazard area”, thirty (30) days (in each case, a “Mortgage Notice Period”), in each case, after the Administrative Agent has delivered to the
Lenders the following documents in respect of such real property: (x) a completed flood hazard determination from a third party vendor;  (y)  if  such  real  property  is
located in a “special flood hazard area”, (A) a notification to the applicable Loan Parties of that fact and (if applicable) notification to the applicable Loan Parties that
flood insurance coverage is not available and (B) evidence of the receipt by the applicable Loan Parties of such notice; and (z) if required by Flood Laws, evidence of
required  flood  insurance; provided  that  any  such  Mortgage  may  be  accepted  by  the  Administrative  Agent  prior  to  the  Mortgage  Notice  Period  expiring  if  the
Administrative Agent shall have received confirmation from each applicable Lender that such Lender has completed any necessary flood insurance due diligence to its
reasonable satisfaction; and

(ii)            no MIRE Event may be closed until the date that is (1) if there are no Mortgaged Properties in a “special flood hazard area”, ten (10) Business Days
or  (2)  if  there  are  any  Mortgaged  Properties  in  a  “special  flood  hazard  area”,  thirty  (30)  days  (in  each  case,  a  “MIRE  Event  Notice  Period”),  in  each  case,  after  the
Administrative Agent has delivered to the Lenders the following documents in respect of such real property: (x) a completed flood hazard determination from a third
party  vendor;  (y)  if  such  real  property  is  located  in  a  “special  flood  hazard  area”,  (A)  a  notification  to  the  applicable  Loan  Parties  of  that  fact  and  (if  applicable)
notification to the applicable Loan Parties that flood insurance coverage is not available and (B) evidence of the receipt by the applicable Loan Parties of such notice;
and (z) if required by Flood Laws, evidence of required flood insurance; provided that any such MIRE Event may be closed prior to the MIRE Event Notice Period if
the Administrative Agent shall have received confirmation from each applicable Lender that such Lender has completed any necessary flood insurance due diligence to
its reasonable satisfaction.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
95

ARTICLE VI

NEGATIVE COVENANTS

Until all of the Secured Obligations have been Paid in Full, each Loan Party executing this Agreement covenants and agrees, jointly and severally with all of the other

Loan Parties, with the Lenders that:

SECTION 6.01.      Indebtedness. No Loan Party will, nor will it permit any Subsidiary to, create, incur, assume or suffer to exist any Indebtedness, except:

(a)          the Secured Obligations;

(b)          Indebtedness existing on the Effective Date and set forth in Schedule 6.01 and extensions, renewals, refinancings and replacements of any such Indebtedness

in accordance with clause (f) hereof;

(c)          Indebtedness of any Loan Party to any Subsidiary or any other Loan Party and of any Subsidiary to any Loan Party or any other Subsidiary, provided that
(i) Indebtedness of any Subsidiary that is not a Loan Party to any Loan Party shall be subject to the limitations set forth in Section 6.04 and (ii) Indebtedness of any Loan Party
to any Subsidiary that is not a Loan Party shall be subordinated to the Secured Obligations on terms reasonably satisfactory to the Administrative Agent;

(d)          Guarantees by any Loan Party of Indebtedness of any Subsidiary or another Loan Party and by any Subsidiary of Indebtedness of any Loan Party or any other
Subsidiary, provided that (i) the Indebtedness so Guaranteed is permitted by this Section 6.01, (ii) Guarantees by any Loan Party of Indebtedness of any Subsidiary that is not a
Loan Party shall be subject to the limitations set forth in Section 6.04 and (iii) Guarantees permitted under this clause (d) shall be subordinated to the Secured Obligations on the
same terms as the Indebtedness so Guaranteed is subordinated to the Secured Obligations (if such Indebtedness is so subordinated to the Secured Obligations);

(e)          Indebtedness of any Borrower or any Subsidiary incurred to finance the acquisition, construction or improvement of any fixed or capital assets (whether or
not constituting purchase money Indebtedness), including Capital Lease Obligations and any Indebtedness assumed in connection with the acquisition of any such assets or
secured by a Lien on any such assets prior to the acquisition thereof, and extensions, renewals and replacements of any such Indebtedness in accordance with clause (f) below;
provided that (i) such Indebtedness is incurred prior to or within 120 days after such acquisition or the completion of such construction or improvement and (ii) the aggregate
principal  amount  of  Indebtedness  permitted  by  this  clause  (e)  together  with  any  Refinance  Indebtedness  in  respect  thereof  permitted  by  clause  (f)  below,  shall  not  exceed
$10,000,000 at any time outstanding;

(f)           Indebtedness which represents extensions, renewals, refinancing or replacements (such Indebtedness being so extended, renewed, refinanced or replaced
being referred to herein as the “Refinance Indebtedness”) of any of the Indebtedness described in clauses (b) and (e) of Section 6.01 hereof (such Indebtedness being referred to
herein as the “Original Indebtedness”); provided that (i) such Refinance Indebtedness does not increase the principal amount or interest rate of the Original Indebtedness (except
in an amount equal to prepayment premiums, customary fees, customary expenses or similar customary amounts payable in respect thereof), provided that any interest rate may
be increased in an amount equal to the greater of (A) an additional 4% and (B) such rates as may be prevailing under relevant market conditions, (ii) any Liens securing such
Refinance Indebtedness are not extended to any additional property of any Loan Party or any Subsidiary, (iii) such Refinance Indebtedness does not result in a shortening of the
average weighted maturity of such Original Indebtedness, (iv) the terms of such Refinance Indebtedness other than fees and interest are not, taken as a whole, less favorable to
the obligor thereunder than the original terms of such Original Indebtedness, taken as a whole, and (v) if such Original Indebtedness was subordinated in right of payment to the
Secured  Obligations,  then  the  terms  and  conditions  of  such  Refinance  Indebtedness  must  include  subordination  terms  and  conditions  that  are  at  least  as  favorable  to  the
Administrative Agent and the Lenders as those that were applicable to such Original Indebtedness;

96

(g)            Indebtedness owed to any Person providing workers’ compensation, health, disability or other employee benefits or property, casualty or liability insurance,

pursuant to reimbursement or indemnification obligations to such Person, in each case incurred in the ordinary course of business;

(h)            Indebtedness of any Loan Party in respect of performance bonds, bid bonds, appeal bonds, surety bonds and similar obligations, in each case provided in the

ordinary course of business;

(i)            Indebtedness of any Person that becomes a Subsidiary after the date hereof other than as a result of a Division; provided that (i) such Indebtedness exists at
the time such Person becomes a Subsidiary and is not created in contemplation of or in connection with such Person becoming a Subsidiary and (ii) the aggregate principal
amount of Indebtedness permitted by this clause (i) (together with any Refinance Indebtedness subsequently incurred in respect thereof which is permitted by clause (f) above)
shall not exceed $5,000,000 at any time outstanding;

(j)            other unsecured Indebtedness in an aggregate principal amount not exceeding $10,000,000 at any time outstanding;

(k)                        Subordinated  Indebtedness;  provided  that  the  aggregate  principal  amount  of  Indebtedness  permitted  by  this  clause  (k),  together  with  any  Refinance

Indebtedness subsequently incurred in respect thereof which is permitted by clause (f) above, shall not exceed $5,000,000 at any time outstanding;

(l)            obligations (contingent or otherwise) of any Loan Party or any Subsidiary existing or arising under any Swap Agreement; provided, that, such obligations are
(or  were)  entered  into  by  such  Person  in  the  ordinary  course  of  business  for  the  purpose  of  directly  mitigating  risks  associated  with  fluctuations  in  interest  rates  or  foreign
exchange rates, and not for purposes of speculation or taking a “market view”;

(m)            unsecured Indebtedness of the Company or its Subsidiaries in respect of Earn-Outs owing to sellers of assets or Equity Interests to such Borrower or its

Subsidiaries that is incurred in connection with the consummation of one or more Permitted Acquisitions;

(n)            Indebtedness owed to any Person providing property, casualty, liability, or other insurance to the Loan Parties, so long as the amount of such Indebtedness is
not in excess of the amount of the unpaid cost of, and shall be incurred only to defer the cost of, such insurance for the year in which such Indebtedness is incurred and such
Indebtedness is outstanding only during such year;

(o)            contingent liabilities in respect of any indemnification obligation, adjustment of purchase price (including working capital adjustments), non-compete, or
similar obligation (for the avoidance of doubt, excluding any Earn-Outs) of Company or the applicable Subsidiary incurred in connection with the consummation of one or
more Permitted Acquisitions;

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(p)            Indebtedness representing deferred compensation owing to employees, directors and officers of the Company or any of its Subsidiaries in the ordinary

course of business;

(q)                        other  Indebtedness  so  long  as  the  aggregate  principal  amount  of  the  Indebtedness  outstanding  at  any  time  pursuant  to  this  clause  (q)  does  not  exceed

$5,000,000;

( r )            Indebtedness  of  any  non-Loan  Party  Foreign  Subsidiary  provided  that  (i)  the  aggregate  principal  amount  of  the  Indebtedness  outstanding  at  any  time

pursuant to this clause (r) does not exceed $5,000,000 and (ii) such Indebtedness is not directly or indirectly recourse to any of the Loan Parties or their respective assets;

97

(s)            to the extent constituting Indebtedness, the Project Oscar Transactions; and

( t )            Indebtedness arising pursuant to hire purchase arrangements entered into in the ordinary course of business; provided that (i) the aggregate principal amount
of Indebtedness outstanding at any time pursuant to this clause (t) does not exceed $1,500,000 and (ii) such Indebtedness is not directly or indirectly recourse to any assets of
any Borrower or Subsidiary other than the equipment or other assets subject to the applicable hire purchase arrangement.

SECTION  6.02.      Liens. No Loan Party will, nor will it permit any Subsidiary to, create, incur, assume or permit to exist any Lien on any property or asset now
owned or hereafter acquired by it, or assign or sell any income or revenues or rights in respect of any thereof, except, in each case, so long as no Default or Event of Default
shall then exist or would result therefrom:

(a)            Liens created pursuant to any Loan Document;

(b)            Permitted Encumbrances;

(c)            any Lien on any property or asset of any Borrower or any Subsidiary existing on the Effective Date and set forth in Schedule 6.02; provided that (i) such
Lien shall not apply to any other property or asset of such Borrower or Subsidiary or any other Borrower or Subsidiary and (ii) such Lien shall secure only those obligations
which it secures on the Effective Date, and extensions, renewals and replacements thereof that do not increase the outstanding principal amount thereof;

(d)            Liens on fixed or capital assets acquired, constructed or improved by any Borrower or any Subsidiary; provided that (i) such Liens secure Indebtedness
permitted by clause (e) of Section 6.01, (ii) such Liens and the Indebtedness secured thereby are incurred prior to or within 90 days after such acquisition or the completion of
such construction or improvement, (iii) the Indebtedness secured thereby does not exceed 100% of the cost of acquiring, constructing or improving such fixed or capital assets
and (iv) such Liens shall not apply to any other property or assets of such Borrower or Subsidiary or any other Borrower or Subsidiary;

(e)            any Lien existing on any property or asset prior to the acquisition thereof by any Borrower or any Subsidiary or existing on any property or asset of any
Person that becomes a Loan Party after the date hereof prior to the time such Person becomes a Loan Party; provided that (i) such Lien is not created in contemplation of or in
connection with such acquisition or such Person becoming a Loan Party, as the case may be, (ii) such Lien shall not apply to any other property or assets of the Loan Party and
(iii) such Lien shall secure only those obligations which it secures on the date of such acquisition or the date such Person becomes a Loan Party, as the case may be;

(f)            Liens of a collecting bank arising in the ordinary course of business under Section 4-208 of the UCC in effect in the relevant jurisdiction covering only the

items being collected upon;

(g)            Liens arising out of Sale and Leaseback Transactions permitted by Section 6.06;

(h)            Liens granted by a Subsidiary that is not a Loan Party in favor of any Borrower or another Loan Party in respect of Indebtedness owed by such Subsidiary;

(i)                        Liens  solely  on  equipment  and/or  real  property  (and  fixtures  thereon);  provided  that  such  Liens  secure  solely  Indebtedness  permitted  by  clause  (q)  of
Section 6.01 and, upon the request of the Administrative Agent, the Loan Parties provide or cause to be provided an access agreement with respect to such equipment and/or real
property (and fixtures thereon), in form and substance satisfactory to the Administrative Agent in its Permitted Discretion;

98

(j)            Liens granted in the ordinary course of business on the unearned portion of insurance premiums securing the financing of insurance premiums to the extent

the financing is permitted under Section 6.01;

(k)            purported Liens evidenced by the filing of a precautionary UCC-1 financing statement relating solely to operating leases of equipment;

(l)            leases, licenses, subleases or sublicenses of real property or equipment granted to others in the ordinary course of business which do not (i) interfere in any

material respect with the business of any Borrower and its Subsidiaries, taken as a whole, or (ii) secure any Indebtedness;

(m)            Liens solely encumbering Equity Interests issued by a joint venture that is not a Subsidiary and arising under rights of first offer, rights of first refusal, tag-
along rights, drag-along rights, and other customary restrictions on the transfer of such Equity Interests contained in organizational documents governing the terms of such joint
venture to which a Loan Party is a party or by which such Person is bound;

(n)            licenses of Intellectual Property permitted by Section 6.05;

(o)            Liens on any cash earnest money deposit, escrow arrangements or similar arrangements made by any Borrower or any Subsidiary in connection with any

letter of intent or acquisition agreement with respect to a Permitted Acquisition;

(p)            any interest or title of a lessor under any operating lease entered into by any Loan Party or any Subsidiary in the ordinary course of business covering only

the assets so leased;

(q)            Liens in favor of customs and revenue authorities arising as a matter of law to secure payment of customs duties in connection with the importation of goods

in the ordinary course of business;

(r)            Liens securing Indebtedness permitted by clause (q) of Section 6.01;

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(s)            other Liens which do not secure Indebtedness for borrowed money or letters of credit and as to which the aggregate amount of the obligations secured

thereby does not exceed $500,000;

(t)                        Liens  solely  on  the  assets  of  any  non-Loan  Party  Foreign  Subsidiary;  provided  that  such  Liens  secure  solely  Indebtedness  permitted  by  clause  (r)  of
Section 6.01  and  such  Liens  do  not  encumber  any  Equity  Interests  of  such  non-Loan  Party  Foreign  Subsidiary  pledged  by  a  Loan  Party  as  Collateral  pursuant  to  the  Loan
Documents; and

(u)            Liens securing Indebtedness arising under hire purchase arrangements permitted by clause (t) of Section 6.01; provided that such Liens shall encumber only

the equipment or other assets subject to the applicable hire purchase arrangement and shall not apply to any other property or assets of any Borrower or Subsidiary.

99

SECTION 6.03.      Fundamental Changes. (a) No Loan Party will, nor will it permit any Subsidiary to, merge into or consolidate with any other Person, or permit any
other Person to merge into or consolidate with it, consummate a Division as the Dividing Person, or liquidate or dissolve, except that, if at the time thereof and immediately after
giving effect thereto no Event of Default shall have occurred and be continuing (i) any Subsidiary of any Borrower may merge into a Borrower in a transaction in which such
Borrower (or the Company or any Borrower if multiple Borrowers are involved) is the surviving entity, (ii) any Loan Party (other than a Borrower) may merge into any other
Loan Party in a transaction in which the surviving entity is a Loan Party, (iii) any Subsidiary that is not a Loan Party may liquidate or dissolve if the Loan Party which owns
such Subsidiary determines in good faith that such liquidation or dissolution is in the best interests of such Loan Party and is not materially disadvantageous to the Lenders,
(iv) any Loan Party (other than a Borrower) may liquidate or dissolve if all of the assets (including any interest in any Equity Interests) of such liquidating or dissolving Loan
Party are transferred to a Loan Party that is not liquidating or dissolving (v) any Borrower may merge into any other Borrower, and (vi) the Company and its Subsidiaries may
merge or consolidate with a target in connection with a Permitted Acquisition provided that if a Loan Party is a constituent party to any such merger or consolidation, such Loan
Party  shall  be  the  surviving  entity  unless  the  surviving  entity  is  an  entity  organized  under  the  laws  of  a  jurisdiction  located  in  the  U.S.,  executes  a  Joinder Agreement  and
becomes a Borrower or Loan Party hereunder; provided that any such merger or Division involving a Person that is not a wholly-owned Subsidiary immediately prior to such
merger or Division shall not be permitted unless also permitted by Section 6.04.

(a)            No Loan Party will, nor will it permit any Subsidiary to, engage in (including, without limitation, by the making of any investment in, acquisition of or loan
to any Person that would otherwise be permitted under the Loan Documents) any business other than (I) businesses in which the Loan Parties are engaged on the Effective
Date, (II) businesses that are reasonably similar, ancillary, or complementary or a line of business that is a reasonable extension, development or expansion, in each case, solely
to the businesses that a Loan Party is engaged on the Effective Date, and (III) businesses otherwise approved by the Administrative Agent in its sole discretion.

(b)            The Company will not engage in any business or activity other than the ownership of all the outstanding Equity Interests of its Subsidiaries and activities
incidental thereto. The Company will not own or acquire any assets (other than Equity Interests of its Subsidiaries, the cash proceeds of any Restricted Payments permitted by
Section 6.08, investments permitted under clause (ii) to the proviso to Section 6.04(c) and intercompany loans permitted under clause (A) to the proviso to Section 6.04(d),
Section 6.04(m) and Section 6.04(n)) or incur any liabilities (other than liabilities under the Loan Documents, the Guarantee under the Project Oscar Acquisition Agreement
and liabilities reasonably incurred in connection with its maintenance of its existence and operations).

(c)            No Loan Party will, nor will it permit any Subsidiary to, change its fiscal year from the basis in effect on the Effective Date; provided  that  each  Project

Oscar Target may change the end of its fiscal year to match the fiscal year of the Company.

(d)            No Loan Party will change the accounting basis upon which its financial statements are prepared unless consistent with GAAP.

(e)            No Loan Party will change the tax filing elections it has made under the Code.

SECTION  6.04.      Investments, Loans, Advances, Guarantees and Acquisitions. No Loan Party will, nor will it permit any Subsidiary to, form any subsidiary after
the Effective Date, or purchase, hold or acquire (including pursuant to any merger with, or as a Division Successor pursuant to the Division of, any Person that was not a Loan
Party and a wholly owned Subsidiary prior to such merger or Division) any evidences of Indebtedness or Equity Interests or other securities (including any option, warrant or
other right to acquire any of the foregoing) of, make or permit to exist any loans or advances to, Guarantee any obligations of, or make or permit to exist any investment or any
other interest in, any other Person, or purchase or otherwise acquire (in one transaction or a series of transactions) any assets of any other Person constituting a business unit
(whether through purchase of assets, merger or otherwise), except:

100

(a)            Permitted Investments, subject to control agreements in favor of the Administrative Agent for the benefit of the Secured Parties or otherwise subject to a

perfected security interest in favor of the Administrative Agent for the benefit of the Secured Parties;

(b)            investments in existence on the Effective Date and described in Schedule 6.04;

(c)            investments by the Loan Parties and their Subsidiaries in Equity Interests in their respective Subsidiaries (which may include Subsidiaries created after the
Effective Date), provided that, in each case, (i) any such Equity Interests held by a Loan Party shall be pledged pursuant to the Security Agreement, (ii) the aggregate amount of
investments by Loan Parties in Subsidiaries that are not Loan Parties (together, in each case, with outstanding intercompany loans permitted under clause (A) to the proviso to
Section  6.04(d)  and  outstanding  Guarantees  permitted  under  the  proviso  to  Section  6.04(e))  shall  not  exceed  $5,000,000  at  any  time  outstanding  (in  each  case  determined
without regard to any write-downs or write-offs) and (iii) no such investments into a non-Loan Party may be made while a Default is continuing or would result therefrom;

(d)            loans or advances made by any Loan Party to any Subsidiary and made by any Subsidiary to a Loan Party or any other Subsidiary, provided that (A) the
amount of such loans and advances made by Loan Parties to non-Loan Parties (together, in each case, with outstanding investments permitted under clause (ii) to the proviso to
Section  6.04(c)  and  outstanding  Guarantees  permitted  under  the  proviso  to  Section  6.04(e))  shall  not  exceed  $5,000,000  at  any  time  outstanding  (in  each  case  determined
without  regard  to  any  write-downs  or  write-offs)  and  (B)  no  such  loans  or  advances  may  be  made  to  a  non-Loan  Party  while  any  Default  is  continuing  or  would  result
therefrom;

(e)            Guarantees constituting Indebtedness permitted by Section 6.01, provided that the aggregate principal amount of Indebtedness of Subsidiaries that are not
Loan Parties that is Guaranteed by any Loan Party shall (together, in each case, with outstanding investments permitted under clause (ii) to the proviso to Section 6.04(c) and
outstanding intercompany loans permitted under clause (A) to the proviso to Section 6.04(d)) shall not exceed $5,000,000 at any time outstanding (in each case determined
without regard to any write-downs or write-offs);

(f)            loans or advances made by a Loan Party to its employees on an arms-length basis in the ordinary course of business consistent with past practices for travel

and entertainment expenses, relocation costs and similar purposes up to a maximum of $1,000,000 in the aggregate at any one time outstanding;

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(g)            notes payable, or stock or other securities issued by Account Debtors (as defined in the UCC) to a Loan Party pursuant to negotiated agreements with respect

to settlement of such Account Debtor’s Accounts (as defined in the UCC) in the ordinary course of business, consistent with past practices;

(h)            investments in the form of Swap Agreements permitted by Section 6.07;

(i)            investments of any Person existing at the time such Person becomes a Subsidiary of a Borrower or consolidates or merges with a Borrower or any of the
Subsidiaries (including in connection with a Permitted Acquisition) so long as such investments were not made in contemplation of such Person becoming a Subsidiary or of
such merger;

(j)            investments received in connection with the disposition of assets permitted by Section 6.05;

(k)            Permitted Acquisitions;

101

(l)            Indebtedness owing by Black Diamond Austria GmbH, formerly known as ADMIN BG Holding GmbH, a company organized under the laws of Austria, to
the Company, formerly known as Black Diamond, Inc., evidenced by that certain Amended and Restated Intercompany Debt Agreement, dated as of May 31, 2018, as amended
by Amendment No. 1 thereto dated January 1, 2019, as amended by Amendment No. 2 thereto dated May 3, 2019, by and between the Company and Black Diamond Austria
GmbH,  as  disclosed  to  the Administrative Agent  prior  to  the  Effective  Date  (or  as  subsequently  amended,  restated,  replaced  or  refinanced  so  long  as  such  amendment,
restatement,  replacement  or  refinancing  is  consented  to  by  the Administrative Agent  in  its  Permitted  Discretion,  such  consent  not  to  be  unreasonably  withheld,  delayed  or
conditioned if the debt amount, maturity, amortization and interest rate as set forth therein is not less favorable to the Lenders than the debt amount, maturity, amortization and
interest rate existing on the date hereof) (the “Austria GmbH Debt Agreement”), in an aggregate amount not to exceed €10,000,000 at any time outstanding; provided that (i) no
loans or advances may be made by the Company to Black Diamond Austria GmbH pursuant to the Austria GmbH Debt Agreement while any Default is continuing or that
would result therefrom and (ii) Black Diamond Austria GmbH may assign the Austria GmbH Debt Agreement (and the Indebtedness owing thereunder) to a non-Loan Party
Foreign Subsidiary of the Company approved by the Administrative Agent in its Permitted Discretion;

(m)            Indebtedness owing by Black Diamond Equipment Europe GmbH, a company organized under the laws of Austria, to Black Diamond, evidenced by that
certain Amended and Restated Intercompany Debt Agreement, dated as of May 31, 2018, as amended by Amendment No. 1 thereto dated May 3, 2019, by and between Black
Diamond Equipment Europe GmbH and Black Diamond, as disclosed to the Administrative Agent prior to the Effective Date (or as subsequently amended, restated, replaced or
refinanced so long as such amendment, restatement, replacement or refinancing is consented to by the Administrative Agent in its Permitted Discretion, such consent not to be
unreasonably withheld, delayed or conditioned if the debt amount, maturity, amortization and interest rate as set forth therein is not less favorable to the Lenders than the debt
amount, maturity, amortization and interest rate existing on the date hereof) (the “Equipment AG Debt Agreement ”),  in  an  aggregate  amount  not  to  exceed  6  million  Swiss
Francs at any time outstanding; provided that (i) no loans or advances may be made by Black Diamond to Black Diamond Equipment Europe GmbH pursuant to the Equipment
AG Debt Agreement while any Default is continuing or that would result therefrom and (ii) Black Diamond Equipment Europe GmbH may assign the Equipment AG Debt
Agreement (and the Indebtedness owing thereunder) to a non-Loan Party Foreign Subsidiary of the Company approved by the Administrative Agent in its Permitted Discretion;

(n)            investments constituting deposits described in clauses (c) and (d) of the definition of the term “Permitted Encumbrances”;

(o)            investments to the extent funded exclusively with (i) the identifiable cash proceeds from an issuance of Equity Interests by the Company (net of the payment
of,  or  provision  for,  all  underwriter  fees  and  expenses,  SEC  and  blue  sky  fees,  printing  costs,  fees  and  expenses  of  accountants,  lawyers  and  other  professional  advisors,
brokerage  commissions  and  other  out-of-pocket  fees  and  expenses  actually  incurred  in  connection  with  such  issuance  of  Equity  Interests),  which  such  issuance  of  Equity
Interests is made within the 365 consecutive days period (or such longer period as agreed to by the Administrative Agent in its Permitted Discretion) immediately preceding the
making of such investment and/or (ii) Indebtedness of Subsidiaries which are not Loan Parties incurred pursuant to Section 6.01(r);

(p)            other investments; provided that (i) the aggregate amount of such investments shall not exceed $5,000,000 at any time outstanding (in each case determined

without regard to any write-downs or write-offs) and (ii) no such investments into a non-Loan Party may be made while a Default is continuing or would result therefrom; and

(q)            the Project Oscar Transactions.

102

SECTION  6.05.      Asset Sales. No Loan Party will, nor will it permit any Subsidiary to, sell, transfer, lease or otherwise dispose of any asset (and whether effected
pursuant to a Division or otherwise), including any Equity Interest owned by it, nor will any Borrower permit any Subsidiary to issue any additional Equity Interest in such
Subsidiary (other than to another Borrower or another Subsidiary in compliance with Section 6.04), except:

(a)            sales, transfers and dispositions of (i) inventory in the ordinary course of business and (ii) used, obsolete, worn out or surplus equipment or property in the

ordinary course of business;

(b)            sales, transfers and dispositions that are solely among: (i) Loan Parties or (ii) Subsidiaries that are not Loan Parties so long as the investment corresponding

to such sale, transfer or other disposition is permitted by clauses (c) and (d) of Section 6.04;

(c)            sales, transfers and dispositions of Accounts in connection with the compromise, settlement or collection thereof;

(d)            sales, transfers and dispositions of or constituting Permitted Investments;

(e)            Sale and Leaseback Transactions permitted by Section 6.06;

(f)            dispositions resulting from any casualty or other insured damage to, or any taking under power of eminent domain or by condemnation or similar proceeding

of, any property or asset of any Borrower or any Subsidiary;

(g)            non-exclusive licenses of Intellectual Property granted in the ordinary course of business (including, without limitation, customary non-exclusive incidental
licenses of Intellectual Property to retailers, distributors and websites, in the ordinary course of business and required for the purposes of marketing the products of the Company
and its Subsidiaries), provided that such licenses could not reasonably be expected to materially diminish the net value of such Intellectual Property (after taking into account
the reasonably anticipated payments to be received in connection with the granting or performance of such licenses or the sales of products thereunder);

(h)            a true lease or sublease of real property that is no longer necessary or desirable to the business of any Loan Party or any Subsidiary that does not materially

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
interfere with the business of the Loan Parties and their Subsidiaries;

(i)            sales, transfers and other dispositions of assets (other than Equity Interests in a Subsidiary, Accounts, inventory or intellectual property that are not permitted
by any other clause of this Section), provided that the aggregate fair market value of all assets sold, transferred or otherwise disposed of in reliance upon this clause (i) shall not
exceed $1,000,000 during any fiscal year of the Company;

(j)            sales, transfers and other dispositions of assets of Foreign Subsidiaries that are not Loan Parties that are made for fair value; and

(k)            the abandonment or the discontinuation of the use of any Intellectual Property (including any application or right to file any application with respect thereto)

that is not used in, useful to, or material to the business of the Company or its Subsidiaries, with the prior written consent of the Administrative Agent in its sole discretion.

103

provided that all sales, transfers, leases and other dispositions permitted hereby (other than those permitted by clauses (b), (e) (subject to the terms of Section 6.06), (f), (g), (h),
(j) and (k) above) shall be made for fair value and for at least 75% cash consideration.

SECTION  6.06.      Sale  and  Leaseback  Transactions.  No  Loan  Party  will,  nor  will  it  permit  any  Subsidiary  to,  enter  into  any  arrangement,  directly  or  indirectly,
whereby it shall sell or transfer any property, real or personal, used or useful in its business, whether now owned or hereafter acquired, and thereafter rent or lease such property
or other property that it intends to use for substantially the same purpose or purposes as the property sold or transferred (a “Sale and Leaseback Transaction”), except for any
such  sale  of  any  fixed  or  capital  assets  by  any  Borrower  or  any  Subsidiary  that  is  made  for  fair  value  of  such  fixed  or  capital  asset  and,  unless  otherwise  waived  by  the
Administrative Agent in its Permitted Discretion, the Loan Parties, to the extent required by the Security Agreement, provide or cause to be provided an access agreement with
respect to such equipment and/or real property (and fixtures thereon), in form and substance satisfactory to the Administrative Agent in its Permitted Discretion.

SECTION  6.07.      Swap Agreements. No Loan Party will, nor will it permit any Subsidiary to, enter into any Swap Agreement, except (a) Swap Agreements entered
into  to  hedge  or  mitigate  risks  to  which  any  Borrower  or  any  Subsidiary  has  actual  exposure  (other  than  those  in  respect  of  Equity  Interests  of  any  Borrower  or  any  of  its
Subsidiaries), and (b) Swap Agreements entered into in order to effectively cap, collar or exchange interest rates (from floating to fixed rates, from one floating rate to another
floating rate or otherwise) with respect to any interest-bearing liability or investment of any Borrower or any Subsidiary.

SECTION 6.08.      Restricted Payments; Certain Payments of Indebtedness.

(a)            No Loan Party will, nor will it permit any Subsidiary to, declare or make, or agree to declare or make, directly or indirectly, any Restricted Payment, or incur
any  obligation  (contingent  or  otherwise)  to  do  so,  except  (i)  each  of  the  Loan  Parties  may  declare  and  pay  dividends  with  respect  to  its  common  stock  payable  solely  in
additional shares of its common stock, and, with respect to its preferred stock, payable solely in additional shares of such preferred stock or in shares of its common stock,
(ii)  any  Loan  Party  may  declare  and  pay  dividends  to  any  other  Loan  Party  and  any  Subsidiary  that  is  not  a  Loan  Party  may  declare  and  pay  dividends  to  any  Loan  Party,
(iii) the Loan Parties may make Restricted Payments to its shareholders, so long as (A) the aggregate amount of all such Restricted Payments does not exceed $10,000,000
during  any  fiscal  year  and  (B)  no  Default  or  Event  of  Default  exists  or  would  result  therefrom,  and  (iv)  the  Loan  Parties  may  make  additional  Restricted  Payments  to  its
shareholders  so  long  as  (A)  no  Default  or  Event  of  Default  exists  or  would  result  therefrom  and  (b)  the pro  forma Consolidated  Total  Leverage  Ratio  would  not  exceed
2.50:1.00 (calculated on a pro  forma basis as at the end of the most recently ended fiscal quarter for which financial statements are then available after giving effect to such
Restricted Payment and any Indebtedness incurred in connection therewith).

(b)            No Loan Party will, nor will it permit any Subsidiary to, make or agree to pay or make, directly or indirectly, any payment or other distribution (whether in
cash,  securities  or  other  property)  of  or  in  respect  of  principal  of  or  interest  on  any  Indebtedness,  or  any  payment  or  other  distribution  (whether  in  cash,  securities  or  other
property),  including  any  sinking  fund  or  similar  deposit,  on  account  of  the  purchase,  redemption,  retirement,  acquisition,  cancellation  or  termination  of  any  Indebtedness,
except:

(i)            payment of Indebtedness created under the Loan Documents;

(ii)            required payments of interest and principal payments as and when due in respect of any Indebtedness permitted under Section 6.01, other than

payments in respect of the Subordinated Indebtedness prohibited by the subordination provisions thereof;

104

(iii)            refinancings of Indebtedness to the extent permitted by Section 6.01;

(iv)            payment of secured Indebtedness that becomes due as a result of the voluntary sale or transfer of the property or assets securing such Indebtedness to

the extent such sale or transfer is permitted by the terms of Section 6.05; and

(v)            prepayments in cash of any Indebtedness (including any Project Oscar Intercompany Debt) that is owing to a Loan Party.

SECTION  6.09.      Transactions with Affiliates. No Loan Party will, nor will it permit any Subsidiary to, sell, lease or otherwise transfer any property or assets to, or
purchase, lease or otherwise acquire any property or assets from, or otherwise engage in any other transactions with, any of its Affiliates, except (a) transactions that (i) are in
the ordinary course of business and (ii) are at prices and on terms and conditions not less favorable to such Loan Party or such Subsidiary than could be obtained on an arm’s-
length basis from unrelated third parties, (b) transactions between or among Loan Parties not involving any other Affiliate, (c) any investment permitted by Sections 6.04(c),
6.04(d),  6.04(e),  6.04(m)  or  6.04(n),  (d)  any  Indebtedness  permitted  under  Section  6.01(c)  or  6.01(d),  (e)  any  Restricted  Payment  permitted  by  Section  6.08,  (f)  loans  or
advances  to  employees  permitted  under  Section  6.04,  (g)  the  payment  of  reasonable  fees  to  directors  of  any  Borrower  or  any  Subsidiary  who  are  not  employees  of  such
Borrower  or  Subsidiary,  and  compensation,  consulting  fees,  and  employee  benefit  arrangements  paid  to,  and  indemnities  provided  for  the  benefit  of,  directors,  officers  or
employees or consultants of the Borrowers or their Subsidiaries in the ordinary course of business or otherwise for fair market value, (h) any issuances of securities or other
payments, awards or grants in cash, securities or otherwise pursuant to, or the funding of, employment agreements, stock options and stock ownership plans approved by a
Borrower’s board of directors and (i) the Project Oscar Transactions.

SECTION  6.10.      Restrictive Agreements. No Loan Party will, nor will it permit any Subsidiary to, directly or indirectly, enter into, incur or permit to exist any
agreement or other arrangement that prohibits, restricts or imposes any condition upon (a) the ability of such Loan Party or any Subsidiary to create, incur or permit to exist any
Lien upon any of its property or assets, or (b) the ability of any Subsidiary to pay dividends or other distributions with respect to any of its Equity Interests or to make or repay
loans or advances to any Borrower or any other Subsidiary or to Guarantee Indebtedness of any Borrower or any other Subsidiary; provided that (i) the foregoing shall not apply
to restrictions and conditions imposed by any Requirement of Law or by any Loan Document, (ii) the foregoing shall not apply to restrictions and conditions existing on the
Effective Date identified on Schedule 6.10 (but shall apply to any extension or renewal of, or any amendment or modification expanding the scope of, any such restriction or
condition), (iii) the foregoing shall not apply to customary restrictions and conditions contained in agreements relating to the sale or acquisition of a Subsidiary pending such

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
sale or acquisition, provided that such restrictions and conditions apply only to the Subsidiary that is to be sold and such sale is permitted hereunder, (iv) the foregoing shall not
apply to restrictions and conditions in any indenture, agreement, document, instrument or other arrangement relating to the assets or business of any Subsidiary existing prior to
the  consummation  of  an  acquisition  in  which  such  Subsidiary  was  acquired  (and  not  created  in  contemplation  of  such  acquisition),  (v)  the  foregoing  shall  not  apply  to
customary provisions in joint venture agreements (and other similar agreements) (provided that such provisions apply only to such joint venture and to Equity Interests in such
joint  venture),  (vi)  clause  (a)  of  the  foregoing  shall  not  apply  to  restrictions  or  conditions  imposed  by  any  agreement  relating  to  secured  Indebtedness  permitted  by  this
Agreement if such restrictions or conditions apply only to the property or assets securing such Indebtedness and (vii) clause (a) of the foregoing shall not apply to customary
provisions in leases and other contracts restricting the assignment thereof.

105

SECTION  6.11.      Amendment of Material Documents. No Loan Party will, nor will it permit any Subsidiary to, amend, modify or waive any of its rights under
(a)  any  agreement  relating  to  any  Subordinated  Indebtedness,  (b)  its  charter,  articles  or  certificate  of  incorporation  or  organization,  by-laws,  operating,  management  or
partnership agreement or other organizational or governing documents, or (c) the Project Oscar Acquisition Agreement or any agreement, document or instrument evidencing
the Project Oscar Intercompany Debt, in each case, to the extent any such amendment, modification or waiver would be materially adverse to the Lenders.

SECTION 6.12.      Consolidated Total Leverage Ratio. The Borrowers shall not permit the Consolidated Total Leverage Ratio, determined as of the end of each fiscal
quarter of the Company for the period of four fiscal quarters then ending, to exceed (a) 4.25:1.00 for any fiscal quarter ending prior to December 31, 2021, (b) 4.00:1.00 for the
fiscal  quarter  ending  December  31,  2021,  (c)  3.75:1.00  for  the  fiscal  quarter  ending  March  31,  2022,  and  (d)  3.50:1.00  for  any  fiscal  quarter  ending  after  March  31,  2022;
provided that, so long as no Event of Default exists at such time or would result therefrom, the Company may elect to increase the maximum Consolidated Total Leverage Ratio
permitted under this Section 6.12 to 4.00:1.00 for a period of two consecutive fiscal quarters in connection with a Permitted Acquisition having total consideration in excess of
$40,000,000 that is consummated during the first of such two fiscal quarters.

SECTION  6.13.      Consolidated Fixed Charge Coverage Ratio. The Borrowers will not permit the Consolidated Fixed Charge Coverage Ratio, determined as of the

end of each fiscal quarter of the Borrower for the period of four fiscal quarters then ending, to be less than 1.25 to 1.0.

ARTICLE VII

EVENTS OF DEFAULT

If any of the following events (“Events of Default”) shall occur:

(a)            the Borrowers shall fail to pay any principal of any Loan or any reimbursement obligation in respect of any LC Disbursement when and as the same shall

become due and payable and in the Agreed Currency required hereunder, whether at the due date thereof or at a date fixed for prepayment thereof or otherwise;

(b)            the Borrowers shall fail to pay any interest on any Loan or any fee or any other amount (other than an amount referred to in clause (a) of this Article) payable

and in the Agreed Currency required hereunder under this Agreement or any other Loan Document, when and as the same shall become due and payable;

(c)            any representation or warranty made or deemed made by or on behalf of any Loan Party or any Subsidiary in, or in connection with, this Agreement or any
other Loan Document or any amendment or modification hereof or thereof or waiver hereunder or thereunder, or in any report, certificate, financial statement or other document
furnished pursuant to or in connection with this Agreement or any other Loan Document or any amendment or modification hereof or thereof or waiver hereunder or thereunder,
shall prove to have been materially incorrect when made or deemed made;

(d)            any Loan Party shall fail to observe or perform any covenant, condition or agreement contained in Section 5.02(a), 5.03 (with respect to a Loan Party’s

existence), 5.08, 5.15 or in Article VI or in Section 5(b) of the Third Amendment;

106

(e)            any Loan Party shall fail to observe or perform any covenant, condition or agreement contained in this Agreement (other than those which constitute a
default under another Section of this Article), and such failure shall continue unremedied for a period of (i) 5 days after the earlier of any Loan Party’s knowledge of such breach
or notice thereof from the Administrative Agent (which notice will be given at the request of any Lender) if such breach relates to terms or provisions of Section 5.01, 5.02
(other than Section 5.02(a)), 5.03 through 5.07, 5.10, 5.11 or 5.12 of this Agreement or (ii) 15 days after the earlier of any Loan Party’s knowledge of such breach or notice
thereof  from  the Administrative Agent  (which  notice  will  be  given  at  the  request  of  any  Lender)  if  such  breach  relates  to  terms  or  provisions  of  any  other  Section  of  this
Agreement;

(f)                        any  Loan  Party  or  Subsidiary  shall  fail  to  make  any  payment  (whether  of  principal  or  interest  and  regardless  of  amount)  in  respect  of  any  Material

Indebtedness, when and as the same shall become due and payable;

(g)            any event or condition occurs that results in any Material Indebtedness becoming due prior to its scheduled maturity or that enables or permits (with or
without the giving of notice, the lapse of time or both) the holder or holders of any Material Indebtedness or any trustee or agent on its or their behalf to cause any Material
Indebtedness to become due, or to require the prepayment, repurchase, redemption or defeasance thereof, prior to its scheduled maturity or that requires any Loan Party to make
an offer to prepay, repurchase, redeem or defease thereof, prior to its scheduled maturity;  provided that this clause (g) shall not apply to secured Indebtedness that becomes due
as a result of the voluntary sale or transfer of the property or assets securing such Indebtedness to the extent such sale or transfer is permitted by Section 6.05;

(h)            an involuntary proceeding shall be commenced or an involuntary petition shall be filed seeking (i) liquidation, reorganization or other relief in respect of a
Loan Party or Subsidiary or its debts, or of a substantial part of its assets, under any Federal, state or foreign bankruptcy, insolvency, receivership, administration or similar law
now or hereafter in effect (including, without limitation, the CCAA, the Australian Corporations Act and the BIA) or (ii) the appointment of a receiver, receiver and manager,
administrator, trustee, custodian, sequestrator, conservator or similar official for any Loan Party or Subsidiary or for a substantial part of its assets, and, in any such case, such
proceeding or petition shall continue undismissed for sixty (60) days or an order or decree approving or ordering any of the foregoing shall be entered;

(i)            (x) any Loan Party or Subsidiary shall (i) voluntarily commence any proceeding or file any petition seeking liquidation, reorganization, administration,
scheme of arrangement, deed of company arrangement or other relief under any Federal, state or foreign bankruptcy, insolvency, receivership or similar law now or hereafter in
effect (including, without limitation, the CCAA, the Australian Corporations Act and the BIA), (ii) consent to the institution of, or fail to contest in a timely and appropriate
manner, any proceeding or petition described in clause (h) of this Article, (iii) apply for or consent to the appointment of a receiver, receiver and manager, administrator, trustee,
custodian,  sequestrator,  conservator  or  similar  official  for  such  Loan  Party  or  Subsidiary  or  for  a  substantial  part  of  its  assets,  (iv)  file  an  answer  admitting  the  material
allegations of a petition filed against it in any such proceeding, (v) make a general assignment for the benefit of creditors or (vi) take any action for the purpose of effecting any
of the foregoing; or (y) any Loan Party or Subsidiary organized under Australian law is taken under section 459F(1) of the Australian Corporations Act to have failed to comply
with a statutory demand or is presumed to be unable to pay its debts or is unable to pay its debts when they become due and payable or is insolvent within the meaning of

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
section 95A of the Australian Corporations Act; or (z) any Loan Party or Subsidiary that is incorporated under New Zealand law is presumed to be unable to pay its debts in
accordance with section 287 of the NZ Companies Act, or appoints a statutory manager in respect of any Loan Party or Subsidiary that is incorporated under New Zealand law;

(j)            any Loan Party or Subsidiary shall become unable, admit in writing its inability, or publicly declare its intention not to, or fail generally to pay its debts as

they become due;

107

(k)                        (i)  one  or  more  judgments  for  the  payment  of  money  in  an  aggregate  amount  in  excess  of  $1,000,000  shall  be  rendered  against  any  Loan  Party,  any
Subsidiary  or  any  combination  thereof  and  the  same  shall  remain  undischarged  for  a  period  of  thirty  (30)  consecutive  days  during  which  execution  shall  not  be  effectively
stayed, or any action shall be legally taken by a judgment creditor to attach or levy upon any assets of any Loan Party or Subsidiary to enforce any such judgment; or (ii) any
Loan Party or Subsidiary shall fail within thirty (30) days to discharge one or more non-monetary judgments or orders which, individually or in the aggregate, could reasonably
be expected to have a Material Adverse Effect, which judgments or orders, in any such case, are not stayed on appeal or otherwise being appropriately contested in good faith by
proper proceedings diligently pursued;

(l)            an ERISA Event (or, in the case of any Foreign Plan, a termination, withdrawal or noncompliance with applicable laws or plan terms) shall have occurred
that,  in  the  opinion  of  the  Required  Lenders,  when  taken  together  with  all  other  ERISA  Events  (or,  in  the  case  of  any  Foreign  Plan,  any  other  termination,  withdrawal  or
noncompliance with applicable laws or plan terms) that have occurred, could reasonably be expected to result in liability of the Borrowers and their Subsidiaries in an aggregate
amount exceeding $1,000,000 for all periods;

(m)            a Change in Control shall occur;

(n)            the occurrence of any “default”, as defined in any Loan Document (other than this Agreement) or the breach of any of the terms or provisions of any Loan

Document (other than this Agreement), which default or breach continues beyond any period of grace (if any) therein provided;

(o)            the Loan Guaranty shall fail to remain in full force or effect or any action shall be taken to discontinue or to assert the invalidity or unenforceability of the
Loan Guaranty, or any Loan Guarantor shall fail to comply with any of the terms or provisions of the Loan Guaranty to which it is a party, or any Loan Guarantor shall deny
that it has any further liability under the Loan Guaranty to which it is a party, or shall give notice to such effect, including, but not limited to notice of termination delivered
pursuant to Section 10.08;

(p)            except as permitted by the terms of any Collateral Document (i) any Collateral Document shall for any reason fail to create a valid security interest in any

Collateral purported to be covered thereby, or (ii) any Lien securing any Secured Obligation shall cease to be a perfected, first priority Lien;

(q)            any Collateral Document shall fail to remain in full force or effect or any action shall be taken to discontinue or to assert the invalidity or unenforceability of

any Collateral Document;

(r)            any material provision of any Loan Document for any reason ceases to be valid, binding and enforceable in accordance with its terms (or any Loan Party
shall challenge the enforceability of any Loan Document or shall assert in writing, or engage in any action or inaction that evidences its assertion, that any provision of any of
the Loan Documents has ceased to be or otherwise is not valid, binding and enforceable in accordance with its terms); or

108

(s)            any Loan Party is criminally indicted or convicted under any law that may reasonably be expected to lead to a forfeiture of any property of such Loan Party

having a fair market value in excess of $1,000,000;

then, and in every such event (other than an event with respect to the Borrowers described in clause (h) or (i) of this Article), and at any time thereafter during the continuance of
such  event,  the Administrative Agent  may,  and  at  the  request  of  the  Required  Lenders  shall,  by  notice  to  the  Borrower  Representative,  take  either  or  both  of  the  following
actions,  at  the  same  or  different  times:  (i)  terminate  the  Commitments  (including  the  Swingline  Commitment),  whereupon  the  Commitments  shall  terminate  immediately,
(ii) declare the Loans then outstanding to be due and payable in whole (or in part, but ratably as among the Classes of Loans and the Loans of each Class at the time outstanding,
in which case any principal not so declared to be due and payable may thereafter be declared to be due and payable), whereupon the principal of the Loans so declared to be due
and payable, together with accrued interest thereon and all fees and other obligations of the Borrowers accrued hereunder, shall become due and payable immediately, in each
case without presentment, demand, protest or other notice of any kind, all of which are hereby waived by the Borrowers, and (iii) require cash collateral for the LC Exposure in
accordance with Section 2.06(j) hereof; and in the case of any event with respect to the Borrowers described in clause (h) or (i) of this Article, the Commitments (including the
Swingline Commitment) shall automatically terminate and the principal of the Loans then outstanding and cash collateral for the LC Exposure, together with accrued interest
thereon  and  all  fees  and  other  obligations  of  the  Borrowers  accrued  hereunder,  shall  automatically  become  due  and  payable,  and  the  obligation  of  the  Borrowers  to  cash
collateralize the LC Exposure as provided in clause (iii) above shall automatically become effective, in each case without presentment, demand, protest or other notice of any
kind,  all  of  which  are  hereby  waived  by  the  Borrowers.  Upon  the  occurrence  and  during  the  continuance  of  an  Event  of  Default,  the Administrative Agent  may,  and  at  the
request  of  the  Required  Lenders  shall,  increase  the  rate  of  interest  applicable  to  the  Loans  and  other  Obligations  as  set  forth  in  this Agreement  and  exercise  any  rights  and
remedies provided to the Administrative Agent under the Loan Documents or at law or equity, including all remedies provided under the UCC.

ARTICLE VIII

THE ADMINISTRATIVE AGENT

SECTION 8.01.      Appointment.

(a)            Each of the Lenders, on behalf of itself and any of its Affiliates that are Secured Parties and the Issuing Bank hereby irrevocably appoints the Administrative
Agent as its agent and security trustee and authorizes the Administrative Agent to take such actions on its behalf, including execution of the other Loan Documents, and to
exercise such powers as are delegated to the Administrative Agent by the terms of the Loan Documents, together with such actions and powers as are reasonably incidental
thereto. In addition, to the extent required under the laws of any jurisdiction other than the U.S., each of the Lenders and the Issuing Bank hereby grants to the Administrative
Agent any required powers of attorney to execute any Collateral Document governed by the laws of such jurisdiction on such Lender’s or Issuing Bank’s behalf. The provisions
of this Article are solely for the benefit of the Administrative Agent and the Lenders (including the Swingline Lender and the Issuing Bank), and the Loan Parties shall not have
rights as a third party beneficiary of any of such provisions.

( b )            In performing its functions and duties hereunder and under the other Loan Documents, the Administrative Agent is acting solely on behalf of the Lenders
and the Issuing  Bank  (except  in  limited  circumstances  expressly  provided  for  herein  relating  to  the  maintenance  of  the  Register),  and  its  duties  are  entirely  mechanical  and
administrative in nature. Without limiting the generality of the foregoing:

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
( i )            the Administrative Agent does not assume and shall not be deemed to have assumed any obligation or duty or any other relationship as the agent,
fiduciary or trustee of or for any Lender, the Issuing Bank, any other Secured Party or holder of any other Secured Obligation other than as expressly set forth herein and
in the other Loan Documents, regardless of whether a Default or an Event of Default has occurred and is continuing (and it is understood and agreed that the use of the
term “agent” (or any similar term) herein or in any other Loan Document with reference to the Administrative Agent is not intended to connote any fiduciary duty or
other implied (or express) obligations arising under agency doctrine of any applicable law, and that such term is used as a matter of market custom and is intended to
create  or  reflect  only  an  administrative  relationship  between  contracting  parties);  additionally,  each  Lender  agrees  that  it  will  not  assert  any  claim  against  the
Administrative Agent based on an alleged breach of fiduciary duty by the Administrative Agent in connection with this Agreement and the transactions contemplated
hereby; and

109

( i i )            where the Administrative Agent is required or deemed to act as a trustee in respect of any Collateral over which a security interest has been created
pursuant  to  a  Loan  Document  expressed  to  be  governed  by  the  laws  of Australia,  New  Zealand,  Canada  or  any  other  country,  or  is  required  or  deemed  to  hold  any
Collateral  “on  trust”  pursuant  to  the  foregoing,  the  obligations  and  liabilities  of  the Administrative Agent  to  the  Secured  Parties  in  its  capacity  as  trustee  shall  be
excluded to the fullest extent permitted by applicable law.

(c)                        For  the  avoidance  of  doubt,  if  (i)  an administrator  (other  than  an  administrator  appointed  by  the Administrative Agent)  has  been  appointed  under  the
Australian  Corporations Act  to  any Australian  Loan  Party  and  (ii)  the Administrative Agent  is  entitled  under  section  441A  of  the Australian  Corporations Act  to  enforce  a
Collateral Document over such Australian Loan Party’s property within the “decision period” (as defined in the Australian Corporations Act) provided for under such section,
then, in each such case, the Administrative Agent may (without any further instructions) enforce such Collateral Document (including the appointment of a controller) but need
not do so (and is not liable to the Secured Parties if it does not do so).

SECTION  8.02.      Rights as a Lender. The bank serving as the Administrative Agent hereunder shall have the same rights and powers in its capacity as a Lender as
any other Lender and may exercise the same as though it were not the Administrative Agent, and such bank and its Affiliates may accept deposits from, lend money to and
generally engage in any kind of business with any Loan Party or any Subsidiary or any Affiliate thereof as if it were not the Administrative Agent hereunder.

SECTION 8.03.      Duties and Obligations. The Administrative Agent shall not have any duties or obligations except those expressly set forth in the Loan Documents.
Without limiting the generality of the foregoing, (a) the Administrative Agent shall not be subject to any fiduciary or other implied duties, regardless of whether a Default has
occurred and is continuing, (b) the Administrative Agent shall not have any duty to take any discretionary action or exercise any discretionary powers, except discretionary
rights and powers expressly contemplated by the Loan Documents that the Administrative Agent is required to exercise as directed in writing by the Required Lenders (or such
other  number  or  percentage  of  the  Lenders  as  shall  be  necessary  under  the  circumstances  as  provided  in  Section  9.02),  and,  (c)  except  as  expressly  set  forth  in  the  Loan
Documents, the Administrative Agent shall not have any duty to disclose, and shall not be liable for the failure to disclose, any information relating to any Loan Party or any
Subsidiary that is communicated to or obtained by the bank serving as Administrative Agent or any of its Affiliates in any capacity. The Administrative Agent shall not be
liable for any action taken or not taken by it with the consent or at the request of the Required Lenders (or such other number or percentage of the Lenders as shall be necessary
under the circumstances as provided in Section 9.02) or in the absence of its own gross negligence or willful misconduct as determined by a final nonappealable judgment of a
court  of  competent  jurisdiction.  The Administrative Agent  shall  be  deemed  not  to  have  knowledge  of  any  Default  unless  and  until  written  notice  thereof  is  given  to  the
Administrative Agent by the Borrower Representative or a Lender, and the Administrative Agent shall not be responsible for or have any duty to ascertain or inquire into (i) any
statement, warranty or representation made in or in connection with any Loan Document, (ii) the contents of any certificate, report or other document delivered hereunder or in
connection with any Loan Document, (iii) the performance or observance of any of the covenants, agreements or other terms or conditions set forth in any Loan Document,
(iv) the validity, enforceability, effectiveness or genuineness of any Loan Document or any other agreement, instrument or document, (v) the creation, perfection or priority of
Liens  on  the  Collateral  or  the  existence  of  the  Collateral,  or  (vi)  the  satisfaction  of  any  condition  set  forth  in Article  IV  or  elsewhere  in  any  Loan  Document,  other  than  to
confirm receipt of items expressly required to be delivered to the Administrative Agent.  Notwithstanding anything herein to the contrary, the Administrative Agent shall not be
liable for, or be responsible for any Liabilities, costs or expenses suffered by the Borrower Representative, any Subsidiary, any Lender or the Issuing Bank as a result of, any
determination of the Revolving Exposure, any of the component amounts thereof or any portion thereof attributable to each Lender or the Issuing Bank, or any Exchange Rate or
calculation of any Dollar Amount or Equivalent Amount.

110

SECTION 8.04.      Reliance. The Administrative Agent shall be entitled to rely upon, and shall not incur any liability for relying upon, any notice, request, certificate,
consent, statement, instrument, document or other writing believed by it to be genuine and to have been signed or sent by the proper Person. The Administrative Agent also may
rely  upon  any  statement  made  to  it  orally  or  by  telephone  and  believed  by  it  to  be  made  by  the  proper  Person,  and  shall  not  incur  any  liability  for  relying  thereon.  The
Administrative Agent may consult with legal counsel (who may be counsel for the Borrowers), independent accountants and other experts selected by it, and shall not be liable
for any action taken or not taken by it in accordance with the advice of any such counsel, accountants or experts.

SECTION 8.05.      Actions through Sub-Agents. The Administrative Agent may perform any and all of its duties and exercise its rights and powers by or through any
one or more sub-agents appointed by the Administrative Agent. The Administrative Agent and any such sub-agent may perform any and all of its duties and exercise its rights
and powers through their respective Related Parties. The exculpatory provisions of the preceding paragraphs shall apply to any such sub-agent and to the Related Parties of the
Administrative Agent and any such sub-agent, and shall apply to their respective activities in connection with the syndication of the credit facilities provided for herein as well
as activities as the Administrative Agent.

SECTION  8.06.      Resignation. Subject to the appointment and acceptance of a successor Administrative Agent as provided in this paragraph, the Administrative
Agent may resign at any time by notifying the Lenders, the Issuing Bank and the Borrower Representative. Upon any such resignation, the Required Lenders shall have the
right,  in  consultation  with  the  Borrowers,  to  appoint  a  successor.  If  no  successor  shall  have  been  so  appointed  by  the  Required  Lenders  and  shall  have  accepted  such
appointment within thirty (30) days after the retiring Administrative Agent gives notice of its resignation, then the retiring Administrative Agent may, on behalf of the Lenders
and the Issuing Bank, appoint a successor Administrative Agent which shall be a bank with an office in New York, New York, or an Affiliate of any such bank. Upon the
acceptance of its appointment as Administrative Agent hereunder by its successor, such successor shall succeed to and become vested with all the rights, powers, privileges and
duties  of  the  retiring Administrative Agent,  and  the  retiring Administrative Agent  shall  be  discharged  from  its  duties  and  obligations  hereunder  and  under  the  other  Loan
Documents.  The  fees  payable  by  the  Borrowers  to  a  successor Administrative Agent  shall  be  the  same  as  those  payable  to  its  predecessor,  unless  otherwise  agreed  by  the
Borrowers  and  such  successor.  Notwithstanding  the  foregoing,  in  the  event  no  successor Administrative Agent  shall  have  been  so  appointed  and  shall  have  accepted  such
appointment  within  thirty  (30)  days  after  the  retiring Administrative Agent  gives  notice  of  its  intent  to  resign,  the  retiring Administrative Agent  may  give  notice  of  the
effectiveness of its resignation to the Lenders, the Issuing Bank and the Borrowers, whereupon, on the date of effectiveness of such resignation stated in such notice, (a) the
retiring  Administrative  Agent  shall  be  discharged  from  its  duties  and  obligations  hereunder  and  under  the  other  Loan  Documents,  provided  that,  solely  for  purposes  of
maintaining any security interest granted to the Administrative Agent under any Collateral Document for the benefit of the Secured Parties, the retiring Administrative Agent
shall  continue  to  be  vested  with  such  security  interest  as  collateral  agent  for  the  benefit  of  the  Secured  Parties  and,  in  the  case  of  any  Collateral  in  the  possession  of  the
Administrative Agent, shall continue to hold such Collateral, in each case until such time as a successor Administrative Agent is appointed and accepts such appointment in
accordance with this paragraph (it being understood and agreed that the retiring Administrative Agent shall have no duty or obligation to  take  any  further  action  under  any

 
 
 
 
 
 
 
 
 
  
 
 
Collateral Document, including any action required to maintain the perfection of any such security interest), and (b) the Required Lenders shall succeed to and become vested
with all the rights, powers, privileges and duties of the retiring Administrative Agent, provided that (i) all payments required to be made hereunder or under any other Loan
Document to the Administrative Agent for the account of any Person other than the Administrative Agent shall be made directly to such Person and (ii) all notices and other
communications required or contemplated to be given or made to the Administrative Agent shall also directly be given or made to each Lender and the Issuing Bank. Following
the effectiveness of the Administrative Agent’s resignation from its capacity as such, the provisions of this Article, Section 2.17(d) and Section 9.03, as well as any exculpatory,
reimbursement  and  indemnification  provisions  set  forth  in  any  other  Loan  Document,  shall  continue  in  effect  for  the  benefit  of  such  retiring Administrative Agent,  its  sub-
agents and their respective Related Parties in respect of any actions taken or omitted to be taken by any of them while it was acting as Administrative Agent and in respect of the
matters referred to in the proviso under clause (a) above.

111

SECTION 8.07.      Non-Reliance.

(a)            Each Lender acknowledges and agrees that the extensions of credit made hereunder are commercial loans and letters of credit and not investments in a
business enterprise or securities. Each Lender and each Issuing Bank further represents and warrants that (i) the Loan Documents set forth the terms of a commercial lending
facility, (ii) it is engaged in making, acquiring or holding commercial loans and in providing other facilities set forth herein as may be applicable to such Lender or Issuing
Bank, in each case in the ordinary course of business and not for the purpose of purchasing, acquiring or holding any other type of financial instrument (and each Lender and
each Issuing Bank agrees not to assert a claim in contravention of the foregoing), (iii) it has, independently and without reliance upon the Administrative Agent, any arranger of
this credit facility or any amendment thereto or any other Lender or Issuing Bank and their respective Related Parties and based on such documents and information as it has
deemed  appropriate,  made  its  own  credit  analysis  and  decision  to  enter  into  this  Agreement  as  a  Lender,  and  to  make,  acquire  or  hold  Loans  hereunder,  and  (iv)  it  is
sophisticated with respect to decisions to make, acquire and/or hold commercial loans and to provide other facilities set forth herein, as may be applicable to such Lender or
such  Issuing  Bank,  and  either  it,  or  the  Person  exercising  discretion  in  making  its  decision  to  make,  acquire  and/or  hold  such  commercial  loans  or  to  provide  such  other
facilities,  is  experienced  in  making,  acquiring  or  holding  such  commercial  loans  or  providing  such  other  facilities.  Each  Lender  and  Issuing  Bank  shall,  independently  and
without reliance upon the Administrative Agent, any arranger of this credit facility or any amendment thereto or any other Lender and their respective Related Parties and based
on such documents and information (which may contain material, non-public information within the meaning of the United States securities laws concerning the Borrowers and
their Affiliates) as it shall from time to time deem appropriate, continue to make its own decisions in taking or not taking action under or based upon this Agreement, any other
Loan Document, any related agreement or any document furnished hereunder or thereunder and in deciding whether or to the extent to which it will continue as a Lender or
assign or otherwise transfer its rights, interests and obligations hereunder.

(b)            Each Lender, by delivering its signature page to this Agreement on the Effective Date, or delivering its signature page to an Assignment and Assumption or
any other Loan Document pursuant to which it shall become a Lender hereunder, shall be deemed to have acknowledged receipt of, and consented to and approved, each Loan
Document and each other document required to be delivered to, or be approved by or satisfactory to, the Administrative Agent or the Lenders on the Effective Date.

112

SECTION 8.08.      Certain ERISA Matters.

(a)            Each Lender (x) represents and warrants, as of the date such Person became a Lender party hereto, to, and (y) covenants, from the date such Person became
a Lender party hereto to the date such Person ceases being a Lender party hereto, for the benefit of, the Administrative Agent and each Arranger and their respective Affiliates,
and not, for the avoidance of doubt, to or for the benefit of the Borrower or any other Loan Party, that at least one of the following is and will be true:

(i)            such Lender is not using “plan assets” (within the meaning of the Plan Asset Regulations) of one or more Benefit Plans in connection with the Loans,

the Letters of Credit or the Commitments,

(ii)            the transaction exemption set forth in one or more PTEs, such as PTE 84-14 (a class exemption for certain transactions determined by independent
qualified  professional  asset  managers),  PTE  95-60  (a  class  exemption  for  certain  transactions  involving  insurance  company  general  accounts),  PTE  90-1  (a  class
exemption  for  certain  transactions  involving  insurance  company  pooled  separate  accounts),  PTE  91-38  (a  class  exemption  for  certain  transactions  involving  bank
collective investment funds) or PTE 96-23 (a class exemption for certain transactions determined by in-house asset managers), is applicable with respect to such Lender’s
entrance into, participation in, administration of and performance of the Loans, the Letters of Credit, the Commitments and this Agreement,

(iii)            (A) such Lender is an investment fund managed by a “Qualified Professional Asset Manager” (within the meaning of Part VI of PTE 84-14),
(B) such Qualified Professional Asset Manager made the investment decision on behalf of such Lender to enter into, participate in, administer and perform the Loans, the
Letters of Credit, the Commitments and this Agreement, (C) the entrance into, participation in, administration of and performance of the Loans, the Letters of Credit, the
Commitments and this Agreement satisfies the requirements of sub-sections (b) through (g) of Part I of PTE 84-14 and (D) to the best knowledge of such Lender, the
requirements of subsection (a) of Part I of PTE 84-14 are satisfied with respect to such Lender’s entrance into, participation in, administration of and performance of the
Loans, the Letters of Credit, the Commitments and this Agreement, or

(iv)            such other representation, warranty and covenant as may be agreed in writing between the Administrative Agent, in its sole discretion, and such

Lender.

(b)                        In  addition,  unless  sub-clause  (i)  in  the  immediately  preceding  clause  (a)  is  true  with  respect  to  a  Lender  or  such  Lender  has  not  provided  another
representation, warranty and covenant as provided in sub-clause (iv) in the immediately preceding clause (a), such Lender further (x) represents and warrants, as of the date such
Person became a Lender party hereto, to, and (y) covenants, from the date such Person became a Lender party hereto to the date such Person ceases being a Lender party hereto,
for the benefit of, the Administrative Agent, and each Arranger and their respective Affiliates, and not, for the avoidance of doubt, to or for the benefit of the Borrower or any
other Loan Party, that none of the Administrative Agent, or any Arranger or any of their respective Affiliates is a fiduciary with respect to the Collateral or the assets of such
Lender (including in connection with the reservation or exercise of any rights by the Administrative Agent under this Agreement, any Loan Document or any documents related
to hereto or thereto).

113

(c)            The Administrative Agent, and each Arranger hereby informs the Lenders that each such Person is not undertaking to provide investment advice or to give
advice in a fiduciary capacity, in connection with the transactions contemplated hereby, and that such Person has a financial interest in the transactions contemplated hereby in
that such Person or an Affiliate thereof (i) may receive interest or other payments with respect to the Loans, the Letters of Credit, the Commitments, this Agreement and any

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
other Loan Documents (ii) may recognize a gain if it extended the Loans, the Letters of Credit or the Commitments for an amount less than the amount being paid for an interest
in the Loans, the Letters of Credit or the Commitments by such Lender or (iii) may receive fees or other payments in connection with the transactions contemplated hereby, the
Loan  Documents  or  otherwise,  including  structuring  fees,  commitment  fees,  arrangement  fees,  facility  fees,  upfront  fees,  underwriting  fees,  ticking  fees,  agency  fees,
administrative agent or collateral agent fees, utilization fees, minimum usage fees, letter of credit fees, fronting fees, deal-away or alternate transaction fees, amendment fees,
processing fees, term out premiums, banker’s acceptance fees, breakage or other early termination fees or fees similar to the foregoing.

SECTION 8.09.      Not Partners or Co-Venturers; Administrative Agent as Representative of the Secured Parties. (a) The Lenders are not partners or co-venturers, and
no Lender shall be liable for the acts or omissions of, or (except as otherwise set forth herein in case of the Administrative Agent) authorized to act for, any other Lender. The
Administrative Agent shall have the exclusive right on behalf of the Lenders to enforce the payment of the principal of and interest on any Loan after the date such principal or
interest has become due and payable pursuant to the terms of this Agreement.

(b)            In its capacity, the Administrative Agent is a “representative” of the Secured Parties within the meaning of the term “secured party” as defined in the New
York Uniform Commercial Code. Each Lender authorizes the Administrative Agent to enter into each of the Collateral Documents to which it is a party and to take all action
contemplated by such documents. Each Lender agrees that no Secured Party (other than the Administrative Agent) shall have the right individually to seek to realize upon the
security granted by any Collateral Document, it being understood and agreed that such rights and remedies may be exercised solely by the Administrative Agent for the benefit
of the Secured Parties upon the terms of the Collateral Documents. In the event that any Collateral is hereafter pledged by any Person as collateral security for the Secured
Obligations,  the  Administrative  Agent  is  hereby  authorized,  and  hereby  granted  a  power  of  attorney,  to  execute  and  deliver  on  behalf  of  the  Secured  Parties  any  Loan
Documents necessary or appropriate to grant and perfect a Lien on such Collateral in favor of the Administrative Agent on behalf of the Secured Parties.

SECTION  8.10.      Flood Laws.  JPMCB  has  adopted  internal  policies  and  procedures  that  address  requirements  placed  on  federally  regulated  lenders  under  the
National Flood Insurance Reform Act of 1994 and related legislation (the “Flood Laws”). JPMCB, as administrative agent or collateral agent on a syndicated facility, will post
on the applicable electronic platform (or otherwise distribute to each Lender in the syndicate) documents that it receives in connection with the Flood Laws. However, JPMCB
reminds each Lender and Participant in the facility that, pursuant to the Flood Laws, each federally regulated Lender (whether acting as a Lender or Participant in the facility) is
responsible for assuring its own compliance with the flood insurance requirements.

SECTION 8.11.      Payments.

(a)            Each Lender hereby agrees that (x) if the Administrative Agent notifies such Lender that the Administrative Agent has determined in its sole discretion that
any  funds  received  by  such  Lender  from  the Administrative Agent  or  any  of  its Affiliates  (whether  as  a  payment,  prepayment  or  repayment  of  principal,  interest,  fees  or
otherwise; individually and collectively, a “Payment”) were erroneously transmitted to such Lender (whether or not known to such Lender), and demands the return of such
Payment (or a portion thereof), such Lender shall promptly, but in no event later than one Business Day thereafter, return to the Administrative Agent the amount of any such
Payment (or portion thereof) as to which such a demand was made in same day funds, together with interest thereon in respect of each day from and including the date such
Payment (or portion thereof) was received by such Lender to the date such amount is repaid to the Administrative Agent at the greater of the NYFRB Rate and a rate determined
by the Administrative Agent in accordance with banking industry rules on interbank compensation from time to time in effect, and (y) to the extent permitted by applicable law,
such Lender shall not assert, and hereby waives, as to the Administrative Agent, any claim, counterclaim, defense or right of set-off or recoupment with respect to any demand,
claim or counterclaim by the Administrative Agent for the return of any Payments received, including without limitation any defense based on “discharge for value” or any
similar doctrine. A notice of the Administrative Agent to any Lender under this Section 8.11 shall be conclusive, absent manifest error.

114

(b)            Each Lender hereby further agrees that if it receives a Payment from the Administrative Agent or any of its Affiliates (x) that is in a different amount than,
or on a different date from, that specified in a notice of payment sent by the Administrative Agent (or any of its Affiliates) with respect to such Payment (a “Payment Notice”) or
(y) that was not preceded or accompanied by a Payment Notice, it shall be on notice, in each such case, that an error has been made with respect to such Payment. Each Lender
agrees that, in each such case, or if it otherwise becomes aware a Payment (or portion thereof) may have been sent in error, such Lender shall promptly notify the Administrative
Agent  of  such  occurrence  and,  upon  demand  from  the Administrative Agent,  it  shall  promptly,  but  in  no  event  later  than  one  (1)  Business  Day  thereafter,  return  to  the
Administrative Agent the amount of any such Payment (or portion thereof) as to which such a demand was made in same day funds, together with interest thereon in respect of
each day from and including the date such Payment (or portion thereof) was received by such Lender to the date such amount is repaid to the Administrative Agent at the greater
of the NYFRB Rate and a rate determined by the Administrative Agent in accordance with banking industry rules on interbank compensation from time to time in effect.

(c)            The Borrower and each other Loan Party hereby agrees that (x) in the event an erroneous Payment (or portion thereof) are not recovered from any Lender
that has received such Payment (or portion thereof) for any reason, the Administrative Agent shall be subrogated to all the rights of such Lender with respect to such amount and
(y) an erroneous Payment shall not pay, prepay, repay, discharge or otherwise satisfy any Obligations owed by the Borrower or any other Loan Party.

(d)                        Each  party’s  obligations  under  this  Section  8.11  shall  survive  the  resignation  or  replacement  of  the Administrative Agent  or  any  transfer  of  rights  or

obligations by, or the replacement of, a Lender, the termination of the Commitments or the repayment, satisfaction or discharge of all Obligations under any Loan Document.

115

ARTICLE IX

MISCELLANEOUS

SECTION  9.01.      Notices. (a) Except in the case of notices and other communications expressly permitted to be given by telephone or Electronic Systems (and
subject in each case to paragraph (b) below), all notices and other communications provided for herein shall be in writing and shall be delivered by hand or overnight courier
service, mailed by certified or registered mail or sent by facsimile, as follows:

(i)

if to any Loan Party, to the Borrower Representative at:

CLARUS CORPORATION
2084 East 3900 South
Salt Lake City, Utah 84124
Attention: Aaron Kuehne
Facsimile No: 801-278-5544

with a copy to:

KANE KESSLER, P.C.
600 Third Avenue, 35th Floor

  
 
 
 
 
 
 
  
 
 
 
  
 
 
 
 
 
 
New York, New York 10016
Attention: Robert L. Lawrence, Esq.
Facsimile No: (212) 245-3009 
Email: rlawrence@kanekessler.com

(ii)

if to the Administrative Agent, JPMCB in its capacity as the Swingline Lender, to JPMorgan Chase Bank, N.A. at:

in the case of a Borrowing denominated in a Foreign Currency:

J.P. MORGAN EUROPE LIMITED
25 Bank Street, Canary Wharf
London E14 5JP
Attention: The Manager, Loan & Agency Services
Telecopy No. 011-44-207-777-2360

in all other cases:

JPMORGAN CHASE BANK, N.A.
Middle Market Servicing
10 South Dearborn, Floor L2, Suite IL1-0480
Chicago, Illinois 60603-2300
Email: jpm.agency.servicing.1@jpmorgan.com

and, in each case,s with a copy to:

JPMORGAN CHASE BANK, N.A.
201 South Main Street, Suite 300
Salt Lake City, Utah 84111
Attention: Kristin L. Gubler
Facsimile No: (801) 359-4352
Email: kristin.l.gubler@chase.com

(iii)

if JPMCB in its capacity as an Issuing Bank, to JPMorgan Chase Bank, N.A. at:

JPMORGAN CHASE BANK, N.A.
Middle Market Servicing
10 South Dearborn, Floor L2, Suite IL1-0480
Chicago, Illinois 60603-2300
Facsimile No: (312) 233-2264
Email: chicago.lc.agency.closing.team@jpmorgan.com

with a copy to:

JPMORGAN CHASE BANK, N.A.
201 South Main Street, Suite 300
Salt Lake City, Utah 84111
Attention: Kristin L. Gubler
Facsimile No: (801) 359-4352
Email: kristin.l.gubler@chase.com

116

(iv)

if to any other Lender, to it at its address or facsimile number set forth in its Administrative Questionnaire.

All such notices and other communications (i) sent by hand or overnight courier service, or mailed by certified or registered mail, shall be deemed to have been given when
received,  (ii)  sent  by  facsimile  shall  be  deemed  to  have  been  given  when  sent, provided  that  if  not  given  during  normal  business  hours  of  the  recipient,  such  notice  or
communication shall be deemed to have been given at the opening of business on the next Business Day of the recipient, or (iii) delivered through Electronic Systems to the
extent provided in paragraph (b) below shall be effective as provided in such paragraph.

(b)            Notices and other communications to the Borrower Representative, any Loan Party, the Lenders, the Issuing Banks and the Administrative Agent hereunder
may  be  delivered  or  furnished  by  Electronic  Systems  pursuant  to  procedures  approved  by  the Administrative Agent;  provided  that  the  foregoing  shall  not  apply  to  notices
pursuant to Article II or to compliance and no Default certificates delivered pursuant to Section 5.01(d) unless otherwise agreed by the Administrative Agent and the applicable
Lender.  Each  of  the  Administrative  Agent  and  the  Borrower  Representative  (on  behalf  of  the  Loan  Parties)  may,  in  its  discretion,  agree  to  accept  notices  and  other
communications to it hereunder by Electronic Systems pursuant to procedures approved by it; provided that approval of such procedures may be limited to particular notices or
communications. Unless the Administrative Agent otherwise proscribes, all such notices and other communications (i) sent to an e-mail address shall be deemed received upon
the  sender’s  receipt  of  an  acknowledgement  from  the  intended  recipient  (such  as  by  the  “return  receipt  requested”  function,  as  available,  return  e-mail  or  other  written
acknowledgement),  provided  that  if  not  given  during  the  normal  business  hours  of  the  recipient,  such  notice  or  communication  shall  be  deemed  to  have  been  given  at  the
opening  of  business  on  the  next  Business  Day  for  the  recipient,  and  (ii)  posted  to  an  Internet  or  intranet  website  shall  be  deemed  received  upon  the  deemed  receipt  by  the
intended recipient, at its e-mail address as described in the foregoing clause (i), of notification that such notice or communication is available and identifying the website address
therefor; provided that, for both clauses (i) and (ii) above, if such notice, e-mail or other communication is not sent during the normal business hours of the recipient, such notice
or communication shall be deemed to have been sent at the opening of business on the next Business Day of the recipient.

(c)            Any party hereto may change its address, facsimile number or e-mail address for notices and other communications hereunder by notice to the other parties

hereto.

(d)            Electronic Systems.

(i)            Each Loan Party agrees that the Administrative Agent may, but shall not be obligated to, make Communications (as defined below) available to the

Issuing Bank and the other Lenders by posting the Communications on Debt Domain, Intralinks, Syndtrak, ClearPar or a substantially similar Electronic System.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(ii)            Any Electronic System used by the Administrative Agent is provided “as is” and “as available.” The Agent Parties (as defined below) do not warrant
the adequacy of such Electronic Systems and expressly disclaim liability for errors or omissions in the Communications. No warranty of any kind, express, implied or
statutory,  including  any  warranty  of  merchantability,  fitness  for  a  particular  purpose,  non-infringement  of  third-party  rights  or  freedom  from  viruses  or  other  code
defects, is made by any Agent Party in connection with the Communications or any Electronic System. In no event shall the Administrative Agent or any of its Related
Parties (collectively, the “Agent Parties”) have any liability to the Borrowers or the other Loan Parties, any Lender, the Issuing Bank or any other Person or entity for
damages of any kind, including direct or indirect, special, incidental or consequential damages, losses or expenses (whether in tort, contract or otherwise) arising out of
any Borrower’s, any Loan Party’s or the Administrative Agent’s transmission of communications through an Electronic System. “ Communications” means, collectively,
any  notice,  demand,  communication,  information,  document  or  other  material  provided  by  or  on  behalf  of  any  Loan  Party  pursuant  to  any  Loan  Document  or  the
transactions contemplated therein which is distributed by the Administrative Agent, any Lender or the Issuing Bank by means of electronic communications pursuant to
this Section, including through an Electronic System.

117

SECTION  9.02.      Waivers; Amendments . (a) No failure or delay by the Administrative Agent, the Issuing Bank or any Lender in exercising any right or power
hereunder  or  under  any  other  Loan  Document  shall  operate  as  a  waiver  thereof,  nor  shall  any  single  or  partial  exercise  of  any  such  right  or  power,  or  any  abandonment  or
discontinuance of steps to enforce such a right or power, preclude any other or further exercise thereof or the exercise of any other right or power. The rights and remedies of the
Administrative Agent, the Issuing Bank and the Lenders hereunder and under any other Loan Document are cumulative and are not exclusive of any rights or remedies that they
would otherwise have. No waiver of any provision of any Loan Document or consent to any departure by any Loan Party therefrom shall in any event be effective unless the
same shall be permitted by paragraph (b) of this Section 9.02, and then such waiver or consent shall be effective only in the specific instance and for the purpose for which
given. Without limiting the generality of the foregoing, the making of a Loan or issuance of a Letter of Credit shall not be construed as a waiver of any Default, regardless of
whether the Administrative Agent, any Lender or the Issuing Bank may have had notice or knowledge of such Default at the time.

(b)                        Except  as  provided  in  Section  2.09  (with  respect  to  any  increase  in  the  Revolving  Commitments  or  Incremental  Term  Loan Amendment),  subject  to
Section 2.14(c), (d) and (e) and Sections 9.02(c) and (e), neither this Agreement nor any other Loan Document nor any provision hereof or thereof may be waived, amended or
modified except (x) in the case of this Agreement, pursuant to an agreement or agreements in writing entered into by the Borrowers and the Required Lenders or (y) in the case
of any other Loan Document, pursuant to an agreement or agreements in writing entered into by the Administrative Agent and the Loan Party or Loan Parties that are parties
thereto,  with  the  consent  of  the  Required  Lenders; provided  that  no  such  agreement  (including  any  such  increase  in  Revolving  Commitments  or  Incremental  Term  Loan
Amendment  pursuant  to  Section  2.09)  shall  (i)  increase  the  Commitment  of  any  Lender  without  the  written  consent  of  such  Lender  (including  any  such  Lender  that  is  a
Defaulting Lender), (ii) reduce or forgive the principal amount of any Loan or LC Disbursement or reduce the rate of interest thereon, or reduce or forgive any interest or fees
payable hereunder, without the written consent of each Lender (including any such Lender that is a Defaulting Lender) directly affected thereby (provided that any amendment
or modification of the financial covenants in this Agreement (or any defined term used therein) shall not constitute a reduction in the rate of interest or fees for purposes of this
clause (ii)), (iii) postpone any scheduled date of payment of the principal amount of any Loan or LC Disbursement, or any date for the payment of any interest, fees or other
Obligations payable hereunder,  or  reduce  the  amount  of,  waive  or  excuse  any  such  payment,  or  postpone  the  scheduled  date  of  expiration  of  any  Commitment,  without  the
written consent of each Lender (including any such Lender that is a Defaulting Lender) directly affected thereby, (iv) change Section 2.09(c), 2.18(b) or (d) in a manner that
would alter the ratable reduction of Commitments or the manner in which payments are shared, without the written consent of each Lender (other than any Defaulting Lender),
(v) change any of the provisions of this Section or the definition of “Required Lenders” or any other provision of any Loan Document specifying the number or percentage of
Lenders (or Lenders of any Class) required to waive, amend or modify any rights thereunder or make any determination or grant any consent thereunder, without the written
consent of each Lender (other than any Defaulting Lender) directly affected thereby (it being understood that, solely with the consent of the parties to an Incremental Term Loan
Amendment, Incremental Term Loans may be included in the determination of Required Lenders on substantially the same basis as the Commitments and the Revolving Loans
are included on the Third Amendment Effective Date), (vi) change Section 2.20, without the consent of each Lender (other than any Defaulting Lender), (vii) release any Loan
Guarantor from its obligation under its Loan Guaranty (except as otherwise permitted herein or in the other Loan Documents), without the written consent of each Lender (other
than any Defaulting Lender), or (viii) except as provided in clause (c) of this Section 9.02 or in any Collateral Document, release all or substantially all of the Collateral, without
the written consent of each Lender (other than any Defaulting Lender); provided further that no such agreement shall amend, modify or otherwise affect the rights or duties of
the Administrative Agent, the Issuing Bank or the Swingline Lender hereunder without the prior written consent of the Administrative Agent, the Issuing Bank or the Swingline
Lender, as the case may be (it being understood that any amendment to Section 2.20 shall require the consent of the Administrative Agent, the Issuing Bank and the Swingline
Lender); provided further that no such agreement shall amend or modify the provisions of Section 2.07 or any letter of credit application and any bilateral agreement between
the Borrower Representative and the Issuing Bank regarding the respective rights and obligations between the applicable Borrower and the Issuing Bank in connection with the
issuance of Letters of Credit without the prior written consent of the Administrative Agent and the Issuing Bank, respectively. The Administrative Agent may also amend the
Commitment  Schedule to  reflect  assignments  entered  into  pursuant  to  Section  9.04. Any  amendment,  waiver  or  other  modification  of  this Agreement  or  any  other  Loan
Document that by its terms affects the rights or duties under this Agreement of the Lenders of one or more Classes (but not the Lenders of any other Class), may be effected by
an agreement or agreements in writing entered into by the Borrower and the requisite number or percentage in interest of each affected Class of Lenders that would be required
to consent thereto under this Section if such Class of Lenders were the only Class of Lenders hereunder at the time.

118

(c)            The Lenders and the Issuing Bank hereby irrevocably authorize the Administrative Agent, at its option and in its sole discretion, to release any Liens granted
to the Administrative Agent by the Loan Parties on any Collateral (i) upon the Payment in Full of all Secured Obligations, and the cash collateralization of all Unliquidated
Obligations in a manner satisfactory to each affected Lender, (ii) constituting property being sold or disposed of if the Loan Party disposing of such property certifies to the
Administrative Agent that the sale or disposition is made in compliance with the terms of this Agreement (and the Administrative Agent may rely conclusively on any such
certificate, without further inquiry), (iii) constituting property leased to a Loan Party under a lease which has expired or been terminated in a transaction permitted under this
Agreement, or (iv) as required to effect any sale or other disposition of such Collateral in connection with any exercise of remedies of the Administrative Agent and the Lenders
pursuant to Article VII. Except as provided in the preceding sentence, the Administrative Agent will not release any Liens on Collateral without the prior written authorization of
the Required Lenders; provided that, the Administrative Agent may in its discretion, release its Liens on Collateral valued in the aggregate not in excess of $5,000,000 during
any  calendar  year  without  the  prior  written  authorization  of  the  Required  Lenders  (it  being  agreed  that  the Administrative Agent  may  rely  conclusively  on  one  or  more
certificates of the Borrowers as to the value of any Collateral to be so released, without further inquiry). Any such release shall not in any manner discharge, affect, or impair the
Obligations or any Liens (other than those expressly being released) upon (or obligations of the Loan Parties in respect of) all interests retained by the Loan Parties, including
the proceeds of any sale, all of which shall continue to constitute part of the Collateral. Any execution and delivery by the Administrative Agent of documents in connection
with any such release shall be without recourse to or warranty by the Administrative Agent.

(d)            If, in connection with any proposed amendment, waiver or consent requiring the consent of “each Lender” or “each Lender affected thereby,” the consent of
the Required Lenders is obtained, but the consent of other necessary Lenders is not obtained (any such Lender whose consent is necessary but has not been obtained being
referred  to  herein  as  a  “Non-Consenting Lender”),  then  the  Borrowers  may  elect  to  replace  a  Non-Consenting  Lender  as  a  Lender  party  to  this Agreement, provided  that,
concurrently with such replacement, (i) another bank or other entity (other than any Ineligible Institution) which is reasonably satisfactory to the Borrowers, the Administrative
Agent and the Issuing Bank shall agree, as of such date, to purchase for cash the Loans and other Obligations due to the Non-Consenting Lender pursuant to an Assignment and
Assumption and to become a Lender for all purposes under this Agreement and to assume all obligations of the Non-Consenting Lender to be terminated as of such date and to
comply with the requirements of clause (b) of Section 9.04, and (ii) the Borrowers shall pay to such Non-Consenting Lender in same day funds on the day of such replacement
(1) all interest, fees and other amounts then accrued but unpaid to such Non-Consenting Lender by the Borrowers hereunder to and including the date of termination, including

 
 
  
 
 
 
  
 
without limitation payments due to such Non-Consenting Lender under Sections 2.15 and 2.17, and (2) an amount, if any, equal to the payment which would have been due to
such Lender on the day of such replacement under Section 2.16 had the Loans of such Non-Consenting Lender been prepaid on such date rather than sold to the replacement
Lender.  Each  party  hereto  agrees  that  (x)  an  assignment  required  pursuant  to  this  paragraph  may  be  effected  pursuant  to  an Assignment  and Assumption  executed  by  the
Borrower  Representative,  the Administrative Agent  and  the  assignee  (or,  to  the  extent  applicable,  an  agreement  incorporating  an Assignment  and Assumption  by  reference
pursuant to a Platform approved by the Administrative Agent as to which the Administrative Agent and such parties are participants), and (y) the Lender required to make such
assignment need not be a party thereto in order for such assignment to be effective and shall be deemed to have consented to and be bound by the terms thereof; provided that,
following the effectiveness of any such assignment, the other parties to such assignment agree to execute and deliver such documents necessary to evidence such assignment as
reasonably requested by the applicable Lender, provided that any such documents shall be without recourse to or warranty by the parties thereto.

119

(e)            Notwithstanding anything to the contrary herein the Administrative Agent may, with the consent of the Borrower Representative only, amend, modify or

supplement this Agreement or any of the other Loan Documents to cure any ambiguity, omission, mistake, defect or inconsistency.

SECTION  9.03.      Expenses; Indemnity; Damage Waiver. (a) The Loan Parties shall, jointly and severally, pay all (i) reasonable out-of-pocket expenses incurred by
the  Administrative  Agent  and  its  Affiliates,  including  the  reasonable  fees,  charges  and  disbursements  of  counsel  for  the  Administrative  Agent,  in  connection  with  the
syndication  and  distribution  (including,  without  limitation,  via  the  internet  or  through  an  Electronic  System)  of  the  credit  facilities  provided  for  herein,  the  preparation  and
administration of the Loan Documents and any amendments, modifications or waivers of the provisions of the Loan Documents (whether or not the transactions contemplated
hereby  or  thereby  shall  be  consummated),  (ii)  reasonable  out-of-pocket  expenses  incurred  by  the  Issuing  Bank  in  connection  with  the  issuance,  amendment,  renewal  or
extension of any Letter of Credit or any demand for payment thereunder and (iii) out-of-pocket expenses incurred by the Administrative Agent, the Issuing Bank or any Lender,
including the fees, charges and disbursements of any counsel for the Administrative Agent, the Issuing Bank or any Lender, in connection with the enforcement, collection or
protection  of  its  rights  in  connection  with  the  Loan  Documents,  including  its  rights  under  this  Section,  or  in  connection  with  the  Loans  made  or  Letters  of  Credit  issued
hereunder, including all such out-of-pocket expenses incurred during any workout, restructuring or negotiations in respect of such Loans or Letters of Credit. Expenses being
reimbursed by the Loan Parties under this Section include, without limiting the generality of the foregoing, fees, costs and expenses incurred in connection with:

(i)            insurance reviews;

120

(ii)                        background  checks  regarding  senior  management  and/or  key  investors,  as  deemed  necessary  or  appropriate  in  the  sole  discretion  of  the

Administrative Agent;

(iii)            Taxes, fees and other charges for (A) lien and title searches and title insurance and (B) recording the Mortgages, filing financing statements and

continuations, and other actions to perfect, protect, and continue the Administrative Agent’s Liens;

(iv)            Environmental reviews, surveys and related real estate matters;

(v)            sums paid or incurred to take any action required of any Loan Party under the Loan Documents that such Loan Party fails to pay or take; and

(vi)            forwarding loan proceeds, collecting checks and other items of payment, and establishing and maintaining the accounts and lock boxes, and costs

and expenses of preserving and protecting the Collateral.

All of the foregoing fees, costs and expenses may be charged to the Borrowers as Revolving Loans or to another deposit account, all as described in Section 2.18(c).

(b)            Limitation of Liability. To the extent permitted by applicable law (i) neither any

Borrower nor any other Loan Party shall assert, and each Borrower and each Loan Party hereby waives, any claim against the Administrative Agent, any Arranger, any Issuing
Bank and any Lender, and any Related Party of any of the foregoing Persons (each such Person being called a “Lender-Related Person”) for any Liabilities arising from the use
by others of information or other materials (including, without limitation, any personal data) obtained through telecommunications, electronic or other information transmission
systems (including the Internet), and (ii) no party hereto shall assert, and each such party hereby waives, any Liabilities against any other party hereto, on any theory of liability,
for special, indirect, consequential or punitive damages (as opposed to direct or actual damages) arising out of, in connection with, or as a result of, this Agreement, any other
Loan Document, or any agreement or instrument contemplated hereby or thereby, the Transactions, any Loan or Letter of Credit or the use of the proceeds thereof; provided
that,  nothing  in  this  Section  9.03(b)  shall  relieve  any  Borrower  or  any  other  Loan  Party  of  any  obligation  it  may  have  to  indemnify  an  Indemnitee,  as  provided  in
Section 9.03(c), against any special, indirect, consequential or punitive damages asserted against such Indemnitee by a third party.

(c)            Indemnity. The Loan Parties, jointly and severally, shall indemnify the Administrative Agent, each Arranger, each Issuing Bank and each Lender, and each

Related Party of any of the foregoing Persons (each such Person being called an “Indemnitee”) against, and hold each Indemnitee harmless from, any and all Liabilities and
related expenses, including the fees, charges and disbursements of any counsel for any Indemnitee, incurred by or asserted against any Indemnitee arising out of, in connection
with, or as a result of (i) the execution or delivery of the Loan Documents or any agreement or instrument contemplated thereby, the performance by the parties hereto of their
respective obligations thereunder or the consummation of the Transactions or any other transactions contemplated hereby, (ii) any Loan or Letter of Credit or the use of the
proceeds  therefrom  (including  any  refusal  by  an  Issuing  Bank  to  honor  a  demand  for  payment  under  a  Letter  of  Credit  if  the  documents  presented  in  connection  with  such
demand do not strictly comply with the terms of such Letter of Credit), (iii) any actual or alleged presence or Release of Hazardous Materials on or from any property owned or
operated by a Loan Party or a Subsidiary, or any Environmental Liability related in any way to a Loan Party or a Subsidiary, (iv) the failure of a Loan Party to deliver to the
Administrative Agent the required receipts or other required documentary evidence with respect to a payment made by such Loan Party for Taxes pursuant to  Section 2.17, or
(v)  any  actual  or  prospective  Proceeding  relating  to  any  of  the  foregoing,  whether  or  not  such  Proceeding  is  brought  by  any  Loan  Party  or  their  respective  equity  holders,
Affiliates, creditors or any other third Person and whether based on contract, tort or any other theory and regardless of whether any Indemnitee is a party thereto; provided that
such indemnity shall not, as to any Indemnitee, be available to the extent that such Liabilities or related expenses are determined by a court of competent jurisdiction by final
and non-appealable judgment to have resulted primarily from the gross negligence or willful misconduct of such Indemnitee. This Section 9.03(b) shall not apply with respect to
Taxes other than any Taxes that represent losses or damages arising from any non-Tax claim.

121

(d)                Lender  Reimbursement.  Each  Lender  severally  agrees  to  pay  any  amount  required  to  be  paid  by  the  Borrower  under  paragraphs  (a),  (b)  or  (c)  of  this
Section  9.03  to  the Administrative Agent,  the  Issuing  Bank  and  the  Swingline  Lender,  and  each  Related  Party  of  any  of  the  foregoing  Persons  (each,  an  “Agent-Related

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Person”) (to the extent not reimbursed by the Borrower and without limiting the obligation of the Borrower to do so), ratably according to their respective Applicable Percentage
in effect on the date on which such payment is sought is sought after the date upon which the Commitments shall have terminated and the Obligations shall have been Paid in
Full, ratably in accordance with such Applicable Percentage immediately prior to such date), from and against any and all Liabilities and related expenses, including the fees,
charges and disbursements of any kind whatsoever that may at any time (whether before or after the payment of the Loans) be imposed on, incurred by or asserted against such
Agent-Related  Person  in  any  way  relating  to  or  arising  out  of  the  Commitments,  this Agreement,  any  of  the  other  Loan  Documents  or  any  documents  contemplated  by  or
referred to herein or therein or the transactions contemplated hereby or thereby or any action taken or omitted by such Agent-Related Person under or in connection with any of
the foregoing; provided that the unreimbursed expense or Liability or related expense, as the case may be, was incurred by or asserted against such Agent-Related Person in its
capacity as such.

(e)            Payments. All amounts due under this Section 9.03 shall be payable promptly after written demand therefor.

SECTION  9.04.           Successors and Assigns. (a) The provisions of this Agreement shall be binding upon and inure to the benefit of the parties hereto and their
respective successors and assigns permitted hereby (including any Affiliate of the Issuing Bank that issues any Letter of Credit), except that (i) no Borrower may assign or
otherwise transfer any of its rights or obligations hereunder without the prior written consent of each Lender (and any attempted assignment or transfer by any Borrower without
such consent shall be null and void) and (ii) no Lender may assign or otherwise transfer its rights or obligations hereunder except in accordance with this Section. Nothing in
this Agreement,  expressed  or  implied,  shall  be  construed  to  confer  upon  any  Person  (other  than  the  parties  hereto,  their  respective  successors  and  assigns  permitted  hereby
(including  any Affiliate  of  the  Issuing  Bank  that  issues  any  Letter  of  Credit),  Participants  (to  the  extent  provided  in  paragraph  (c)  of  this  Section  9.04)  and,  to  the  extent
expressly contemplated hereby, the Related Parties of each of the Administrative Agent, the Issuing Bank and the Lenders) any legal or equitable right, remedy or claim under
or by reason of this Agreement.

(b)            (i) Subject to the conditions set forth in paragraph (b)(ii) below, any Lender may assign to one or more Persons (other than an Ineligible Institution) all or a
portion of its rights and obligations under this Agreement (including all or a portion of its Commitment, participations in Letters of Credit and the Loans at the time owing to it)
with the prior written consent (such consent not to be unreasonably withheld) of:

(A)            the Borrower Representative, provided that the Borrower Representative shall be deemed to have consented to any such assignment unless
it  shall  object  thereto  by  written  notice  to  the Administrative Agent  within  ten  (10)  Business  Days  after  having  received  notice  thereof,  and  provided further  that  no
consent  of  the  Borrower  Representative  shall  be  required  for  an  assignment  to  a  Lender,  an Affiliate  of  a  Lender,  an Approved  Fund  or,  if  an  Event  of  Default  has
occurred and is continuing, any other assignee;

122

(B)            the Administrative Agent;

(C)            the Issuing Bank; and

(D)            the Swingline Lender.

(ii)            Assignments shall be subject to the following additional conditions:

(A)            except in the case of an assignment to a Lender or an Affiliate of a Lender or an Approved Fund or an assignment of the entire remaining
amount of the assigning Lender’s Commitment or Loans of any Class, the amount of the Commitment or Loans of the assigning Lender subject to each such assignment
(determined as of the date the Assignment and Assumption with respect to such assignment is delivered to the Administrative Agent) shall not be less than $5,000,000
unless  each  of  the  Borrower  Representative  and  the Administrative Agent  otherwise  consent,  provided  that  no  such  consent  of  the  Borrower  Representative  shall  be
required if an Event of Default has occurred and is continuing;

Agreement, it being understood that non-pro rata assignments of or among any of the Commitments, the Revolving Loans and the Term Loan are not permitted;

(B)            each partial assignment shall be made as an assignment of a proportionate part of all the assigning Lender’s rights and obligations under this

(C)            the parties to each assignment shall execute and deliver to the Administrative Agent (x) an Assignment and Assumption or (y) to the extent
applicable, an agreement incorporating an Assignment and Assumption by reference pursuant to a Platform as to which the Administrative Agent and the parties to the
Assignment and Assumption are participants, together with a processing and recordation fee of $3,500; and

(D)            the assignee, if it shall not be a Lender, shall deliver to the Administrative Agent an Administrative Questionnaire in which the assignee
designates one or more credit contacts to whom all syndicate-level information (which may contain material non-public information about the Company, the other Loan
Parties  and  their  Related  Parties  or  their  respective  securities)  will  be  made  available  and  who  may  receive  such  information  in  accordance  with  the  assignee’s
compliance procedures and applicable laws, including Federal and state securities laws.

For the purposes of this Section 9.04(b), the terms “Approved Fund” and “Ineligible Institution” have the following meanings:

“Approved Fund” means any Person (other than a natural person) that is engaged in making, purchasing, holding or investing in bank loans and similar extensions of
credit in the ordinary course of its business and that is administered or managed by (a) a Lender, (b) an Affiliate of a Lender or (c) an entity or an Affiliate of an entity that
administers or manages a Lender.

“Ineligible Institution” means a (a) natural person, (b) a Defaulting Lender or its Lender Parent, (c) company, investment vehicle or trust for, or owned and operated
for the primary benefit of, a natural person or relative(s) thereof; provided that, such company, investment vehicle or trust shall not constitute an Ineligible Institution if it (x) has
not been established for the primary purpose of acquiring any Loans or Commitments, (y) is managed by a professional advisor, who is not such natural person or a relative
thereof,  having  significant  experience  in  the  business  of  making  or  purchasing  commercial  loans,  and  (z)  has  assets  greater  than  $25,000,000  and  a  significant  part  of  its
activities consist of making or purchasing commercial loans and similar extensions of credit in the ordinary course of its business or (d) a Loan Party or a Subsidiary or other
Affiliate of a Loan Party.

123

(iii)                        Subject  to  acceptance  and  recording  thereof  pursuant  to  paragraph  (b)(iv)  of  this  Section,  from  and  after  the  effective  date  specified  in  each
Assignment and Assumption, the assignee thereunder shall be a party hereto and, to the extent of the interest assigned by such Assignment and Assumption, have the
rights  and  obligations  of  a  Lender  under  this Agreement,  and  the  assigning  Lender  thereunder  shall,  to  the  extent  of  the  interest  assigned  by  such Assignment  and
Assumption, be released from its obligations under this Agreement (and, in the case of an Assignment and Assumption covering all of the assigning Lender’s rights and
obligations under this Agreement, such Lender shall cease to be a party hereto but shall continue to be entitled to the benefits of Sections 2.15, 2.16, 2.17 and 9.03). Any

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
assignment  or  transfer  by  a  Lender  of  rights  or  obligations  under  this Agreement  that  does  not  comply  with  this  Section  9.04  shall  be  treated  for  purposes  of  this
Agreement as a sale by such Lender of a participation in such rights and obligations in accordance with paragraph (c) of this Section.

(iv)            The Administrative Agent, acting for this purpose as a non-fiduciary agent of the Borrowers, shall maintain at one of its offices a copy of each
Assignment and Assumption delivered to it and a register for the recordation of the names and addresses of the Lenders, and the Commitment of, and principal amount of
the Loans and LC Disbursements owing to, each Lender pursuant to the terms hereof from time to time (the “Register”). The entries in the Register shall be conclusive,
and the Borrowers, the Administrative Agent, the Issuing Bank and the Lenders shall treat each Person whose name is recorded in the Register pursuant to the terms
hereof as a Lender hereunder for all purposes of this Agreement, notwithstanding notice to the contrary. The Register shall be available for inspection by the Borrowers,
the Issuing Bank and any Lender, at any reasonable time and from time to time upon reasonable prior notice.

(v)                        Upon  its  receipt  of  (x)  a  duly  completed Assignment  and Assumption  executed  by  an  assigning  Lender  and  an  assignee,  or  (y)  to  the  extent
applicable, an agreement incorporating an Assignment and Assumption by reference pursuant to a Platform as to which the Administrative Agent and the parties to the
Assignment  and Assumption  are  participants,  the  assignee’s  completed Administrative  Questionnaire  (unless  the  assignee  shall  already  be  a  Lender  hereunder),  the
processing and recordation fee referred to in paragraph (b) of this Section and any written consent to such assignment required by  paragraph  (b)  of  this  Section,  the
Administrative Agent shall accept such Assignment and Assumption and record the information contained therein in the Register;  provided that if either the assigning
Lender  or  the  assignee  shall  have  failed  to  make  any  payment  required  to  be  made  by  it  pursuant  to  Section  2.05,  2.06(d)  or  (e),  2.07(b),  2.18(d)  or  9.03(d),  the
Administrative Agent  shall  have  no  obligation  to  accept  such Assignment  and Assumption  and  record  the  information  therein  in  the  Register  unless  and  until  such
payment shall have been made in full, together with all accrued interest thereon. No assignment shall be effective for purposes of this Agreement unless it has been
recorded in the Register as provided in this paragraph.

124

(c)            Any Lender may, without the consent of the Borrowers, the Administrative Agent, the Issuing Bank or the Swingline Lender, sell participations to one or
more banks or other entities (a “Participant”) other than an Ineligible Institution in all or a portion of such Lender’s rights and obligations under this Agreement (including all or
a  portion  of  its  Commitment  and  the  Loans  owing  to  it); provided  that  (A)  such  Lender’s  obligations  under  this Agreement  shall  remain  unchanged;  (B)  such  Lender  shall
remain solely responsible to the other parties hereto for the performance of such obligations; and (C) the Borrowers, the Administrative Agent, the Issuing Bank and the other
Lenders shall continue to deal solely and directly with such Lender in connection with such Lender’s rights and obligations under this Agreement. Any agreement or instrument
pursuant  to  which  a  Lender  sells  such  a  participation  shall  provide  that  such  Lender  shall  retain  the  sole  right  to  enforce  this Agreement  and  to  approve  any  amendment,
modification  or  waiver  of  any  provision  of  this Agreement; provided  that  such  agreement  or  instrument  may  provide  that  such  Lender  will  not,  without  the  consent  of  the
Participant,  agree  to  any  amendment,  modification  or  waiver  described  in  the  first  proviso  to  Section  9.02(b)  that  affects  such  Participant.  The  Borrowers  agree  that  each
Participant  shall  be  entitled  to  the  benefits  of  Sections  2.15,  2.16  and  2.17  (subject  to  the  requirements  and  limitations  therein,  including  the  requirements  under
Section  2.17(f)  and  (g)  (it  being  understood  that  the  documentation  required  under  Section  2.17(f)  shall  be  delivered  to  the  participating  Lender  and  the  information  and
documentation required under Section 2.17(g) will be delivered to the Borrowers and the Administrative Agent)) to the same extent as if it were a Lender and had acquired its
interest by assignment pursuant to paragraph (b) of this Section; provided that such Participant (A) agrees to be subject to the provisions of Sections 2.18 and 2.19 as if it were
an assignee under paragraph (b) of this Section; and (B) shall not be entitled to receive any greater payment under Section 2.15 or 2.17, with respect to any participation, than its
participating Lender would have been entitled to receive, except to the extent such entitlement to receive a greater payment results from a Change in Law that occurs after the
Participant acquired the applicable participation.

Each  Lender  that  sells  a  participation  agrees,  at  the  Borrowers’  request  and  expense,  to  use  reasonable  efforts  to  cooperate  with  the  Borrowers  to  effectuate  the
provisions of Section 2.19(b) with respect to any Participant. To the extent permitted by law, each Participant also shall be entitled to the benefits of Section 9.08 as though it
were a Lender, provided such Participant agrees to be subject to Section 2.18(d) as though it were a Lender. Each Lender that sells a participation shall, acting solely for this
purpose as a non-fiduciary agent of the Borrowers, maintain a register on which it enters the name and address of each Participant and the principal amounts (and stated interest)
of each Participant’s interest in the Loans or other obligations under this Agreement or any other Loan Document (the “ Participant Register”); provided that no Lender shall
have any obligation to disclose all or any portion of the Participant Register (including the identity of any Participant or any information relating to a Participant’s interest in
any Commitments, Loans, Letters of Credit or its other obligations under any Loan Document) to any Person except to the extent that such disclosure is necessary to establish
that such Commitment, Loan, Letter of Credit or other obligation is in registered form under Section 5f.103-1(c) of the United States Treasury Regulations. The entries in the
Participant Register shall be conclusive absent manifest error, and such Lender shall treat each Person whose name is recorded in the Participant Register as the owner of such
participation  for  all  purposes  of  this  Agreement  notwithstanding  any  notice  to  the  contrary.  For  the  avoidance  of  doubt,  the  Administrative  Agent  (in  its  capacity  as
Administrative Agent) shall have no responsibility for maintaining a Participant Register.

(d)            Any Lender may at any time pledge or assign a security interest in all or any portion of its rights under this Agreement to secure obligations of such Lender,
including without limitation any pledge or assignment to secure obligations to a Federal Reserve Bank, and this Section shall not apply to any such pledge or assignment of a
security interest; provided that no such pledge or assignment of a security interest shall release a Lender from any of its obligations hereunder or substitute any such pledgee or
assignee for such Lender as a party hereto.

(e)            One or more Additional Lenders may be admitted as Lenders party to this Agreement from time to time in connection with an increase of the aggregate
Commitment pursuant to Section 2.09, subject to (i) execution and delivery by any such Additional Lender to the Administrative Agent, for recording in the Register, of an
Instrument  of  Adherence  substantially  in  the  form  of Exhibit  F  or  such  other  form  reasonably  acceptable  to  the  Administrative  Agent  (an  “Instrument  of  Adherence”),
(ii)  acceptance  of  such  Instrument  of Adherence  by  each  of  the Administrative Agent  and  the  Borrower  Representative  by  their  respective  executions  thereof,  and  (iii)  the
completion of an Administrative Questionnaire by such Additional Lender promptly delivered to the Administrative Agent. Upon the satisfaction of the foregoing conditions,
from and after the effective date specified in each such Instrument of Adherence, the Additional Lender shall be a Lender party hereto and have the rights and obligations of a
Lender hereunder.

125

SECTION  9.05.           Survival. All covenants, agreements, representations and warranties made by the Loan Parties in the Loan Documents and in the certificates or
other instruments delivered in connection with or pursuant to this Agreement or any other Loan Document shall be considered to have been relied upon by the other parties
hereto and shall survive the execution and delivery of the Loan Documents and the making of any Loans and issuance of any Letters of Credit, regardless of any investigation
made by any such other party or on its behalf and notwithstanding that the Administrative Agent, the Issuing Bank or any Lender may have had notice or knowledge of any
Default or incorrect representation or warranty at the time any credit is extended hereunder, and shall continue in full force and effect as long as the principal of or any accrued
interest  on  any  Loan  or  any  fee  or  any  other  amount  payable  under  this Agreement  is  outstanding  and  unpaid  or  any  Letter  of  Credit  is  outstanding  and  so  long  as  the
Commitments have not expired or terminated. The provisions of Sections 2.15, 2.16, 2.17 and 9.03 and Article VIII shall survive and remain in full force and effect regardless
of the consummation of the transactions contemplated hereby, the repayment of the Loans, the expiration or termination of the Letters of Credit and the Commitments or the
termination of this Agreement or any other Loan Document or any provision hereof or thereof.

SECTION 9.06.           Counterparts; Integration; Effectiveness; Electronic Execution.

 
 
 
 
 
 
 
 
 
 
 
 
 
(a)            This Agreement may be executed in counterparts (and by different parties hereto on different counterparts), each of which shall constitute an original, but all
of which when taken together shall constitute a single contract. This Agreement, the other Loan Documents and any separate letter agreements with respect to fees payable to the
Administrative Agent constitute the entire contract among the parties relating to the subject matter hereof and supersede any and all previous agreements and understandings,
oral  or  written,  relating  to  the  subject  matter  hereof.  Except  as  provided  in  Section  4.01,  this Agreement  shall  become  effective  when  it  shall  have  been  executed  by  the
Administrative Agent and when the Administrative Agent shall have received counterparts hereof which, when taken together, bear the signatures of each of the other parties
hereto, and thereafter shall be binding upon and inure to the benefit of the parties hereto and their respective successors and assigns.

(b)            Delivery of an executed counterpart of a signature page of (x) this Agreement, (y) any other Loan Document and/or (z) any document, amendment, approval,
consent, information, notice (including, for the avoidance of doubt, any notice delivered pursuant to Section 9.01), certificate, request, statement, disclosure or authorization
related to this Agreement, any other Loan Document and/or the transactions contemplated hereby and/or thereby (each an “Ancillary Document”) that is an Electronic Signature
transmitted by telecopy, emailed pdf. or any other electronic means that reproduces an image of an actual executed signature page shall be effective as delivery of a manually
executed counterpart of this Agreement, such other Loan Document or such Ancillary Document, as applicable. The words “execution,” “signed,” “signature,” “delivery,” and
words of like import in or relating to this Agreement, any other Loan Document and/or any Ancillary Document shall be deemed to include Electronic Signatures, deliveries or
the  keeping  of  records  in  any  electronic  form  (including  deliveries  by  telecopy,  emailed  pdf.  or  any  other  electronic  means  that  reproduces  an  image  of  an  actual  executed
signature page), each of which shall be of the same legal effect, validity or enforceability as a manually executed signature, physical delivery thereof or the use of a paper-based
recordkeeping system, as the case may be; provided that nothing herein shall require the Administrative Agent to accept Electronic Signatures in any form or format without its
prior written consent and pursuant to procedures approved by it; provided, further, without limiting the foregoing, (i) to the extent the Administrative Agent has agreed to accept
any  Electronic  Signature,  the Administrative Agent  and  each  of  the  Lenders  shall  be  entitled  to  rely  on  such  Electronic  Signature  purportedly  given  by  or  on  behalf  of  any
Borrower  or  any  other  Loan  Party  without  further  verification  thereof  and  without  any  obligation  to  review  the  appearance  or  form  of  any  such  Electronic  Signature  and
(ii) upon the request of the Administrative Agent or any Lender, any Electronic Signature shall be promptly followed by a manually executed counterpart. Without limiting the
generality  of  the  foregoing,  each  Borrower  and  each  Loan  Party  hereby  (A)  agrees  that,  for  all  purposes,  including  without  limitation,  in  connection  with  any  workout,
restructuring,  enforcement  of  remedies,  bankruptcy  proceedings  or  litigation  among  the Administrative Agent,  the  Lenders,  the  Borrowers  and  the  Loan  Parties,  Electronic
Signatures transmitted by telecopy, emailed pdf. or any other electronic means that reproduces an image of an actual executed signature page and/or any electronic images of
this  Agreement,  any  other  Loan  Document  and/or  any  Ancillary  Document  shall  have  the  same  legal  effect,  validity  and  enforceability  as  any  paper  original,  (B)  the
Administrative Agent and each of the Lenders may, at its option, create one or more copies of this Agreement, any other Loan Document and/or any Ancillary Document in the
form of an imaged electronic record in any format, which shall be deemed created in the ordinary course of such Person’s business, and destroy the original paper document
(and all such electronic records shall be considered an original for all purposes and shall have the same legal effect, validity and enforceability as a paper record), (C) waives
any argument, defense or right to contest the legal effect, validity or enforceability of this Agreement, any other Loan Document and/or any Ancillary Document based solely on
the  lack  of  paper  original  copies  of  this  Agreement,  such  other  Loan  Document  and/or  such  Ancillary  Document,  respectively,  including  with  respect  to  any  signature
pages thereto and (d) waives any claim against any Lender-Related Person for any Liabilities arising solely from the Administrative Agent’s and/or any Lender’s reliance on or
use  of  Electronic  Signatures  and/or  transmissions  by  telecopy,  emailed  pdf.  or  any  other  electronic  means  that  reproduces  an  image  of  an  actual  executed  signature  page,
including  any  Liabilities  arising  as  a  result  of  the  failure  of  any  Borrower  and/or  any  Loan  Party  to  use  any  available  security  measures  in  connection  with  the  execution,
delivery or transmission of any Electronic Signature.

126

SECTION  9.07.           Severability. Any provision of any Loan Document held to be invalid, illegal or unenforceable in any jurisdiction shall, as to such jurisdiction,
be ineffective to the extent of such invalidity, illegality or unenforceability without affecting the validity, legality and enforceability of the remaining provisions thereof; and the
invalidity of a particular provision in a particular jurisdiction shall not invalidate such provision in any other jurisdiction.

SECTION  9.08.           Right of Setoff. If an Event of Default shall have occurred and be continuing, each Lender and each of its Affiliates is hereby authorized at any
time and from time to time, to the fullest extent permitted by law, to set off and apply any and all deposits (general or special, time or demand, provisional  or  final and  in
whatever currency denominated) at any time held and other obligations at any time owing by such Lender or Affiliate to or for the credit or the account of any Loan Party
against any of and all the Secured Obligations held by such Lender, irrespective of whether or not such Lender shall have made any demand under the Loan Documents and
although  such  obligations  may  be  unmatured.  The  applicable  Lender  shall  notify  the  Borrower  Representative  and  the Administrative Agent  of  such  set-off  or  application,
provided that any failure to give or any delay in giving such notice shall not affect the validity of any such set-off or application under this Section. The rights of each Lender
under this Section are in addition to other rights and remedies (including other rights of setoff) which such Lender may have.

SECTION  9.09.           Governing Law; Jurisdiction; Consent to Service of Process. (a) The Loan Documents (other than those containing a contrary express choice of
law provision) shall be governed by and construed in accordance with the internal laws (and not the laws of conflicts) of the State of New York, but giving effect to federal laws
applicable to national banks.

(b)            Each Loan Party hereby irrevocably and unconditionally submits, for itself and its property, to the exclusive jurisdiction of any U.S. Federal or New York
State court sitting in New York, New York in any action or proceeding arising out of or relating to any Loan Documents, or for recognition or enforcement of any judgment,
and each of the parties hereto hereby irrevocably and unconditionally agrees that all claims in respect of any such action or proceeding may be heard and determined in such
New York State court or, to the extent permitted by law, in such Federal court. Each of the parties hereto agrees that a final judgment in any such action or proceeding shall be
conclusive and may be enforced in other jurisdictions by suit on the judgment or in any other manner provided by law. Nothing in this Agreement or any other Loan Document
shall affect any right that the Administrative Agent, the Issuing Bank or any Lender may otherwise have to bring any action or proceeding relating to this Agreement or any
other Loan Document against any Loan Party or its properties in the courts of any jurisdiction.

127

(c)            Each Loan Party hereby irrevocably and unconditionally waives, to the fullest extent it may legally and effectively do so, any objection which it may now or
hereafter  have  to  the  laying  of  venue  of  any  suit,  action  or  proceeding  arising  out  of  or  relating  to  this Agreement  or  any  other  Loan  Document  in  any  court  referred  to  in
paragraph  (b)  of  this  Section.  Each  of  the  parties  hereto  hereby  irrevocably  waives,  to  the  fullest  extent  permitted  by  law,  the  defense  of  an  inconvenient  forum  to  the
maintenance of such action or proceeding in any such court.

(d)            Each party to this Agreement irrevocably consents to service of process in the manner provided for notices in Section 9.01. Each Foreign Subsidiary that is a
party hereto irrevocably designates and appoints the Borrower Representative, as its authorized agent, to accept and acknowledge on its behalf, service of any and all process
which  may  be  served  in  any  suit,  action  or  proceeding  of  the  nature  referred  to  in  Section  9.09(b)  in  any  federal  or  New  York  State  court  sitting  in  New  York  City.  The
Borrower Representative hereby represents, warrants and confirms that the Borrower Representative has agreed to accept such appointment. Said designation and appointment
shall be irrevocable by each such Foreign Subsidiary until Payment in Full of the Secured Obligations. Each Foreign Subsidiary party thereto hereby consents to process being
served in any suit, action or proceeding of the nature referred to in Section 9.09(b) in any federal or New York State court sitting in New York City by service of process upon
the Borrower Representative as provided in this Section 9.09(d); provided that, to the extent lawful and possible, notice of said service upon such agent shall be mailed by
registered or certified air mail, postage prepaid, return receipt requested, to the Borrower Representative and (if applicable to) such Foreign Subsidiary at its address set forth
herein or in the Joinder Agreement pursuant to which such Foreign Subsidiary became a party hereto, as applicable, or to any other address of which such Foreign Subsidiary
shall have given written notice to the Administrative Agent (with a copy thereof to the Borrower Representative). Each Foreign Subsidiary party hereto irrevocably waives, to

 
 
 
 
 
 
 
 
 
 
 
the fullest extent permitted by law, all claim of error by reason of any such service in such manner and agrees that such service shall be deemed in every  respect  effective
service  of  process  upon  such  Foreign  Subsidiary  in  any  such  suit,  action  or  proceeding  and  shall,  to  the  fullest  extent  permitted  by  law,  be  taken  and  held  to  be  valid  and
personal service upon and personal delivery to such Foreign Subsidiary. To the extent any Foreign Subsidiary party hereto has or hereafter may acquire any immunity from
jurisdiction of any court or from any legal process (whether from service or notice, attachment prior to judgment, attachment in aid of execution of a judgment, execution or
otherwise), each Foreign Subsidiary hereby irrevocably waives such immunity in respect of its obligations under the Loan Documents. Nothing in this Agreement or any other
Loan Document will affect the right of any party to this Agreement to serve process in any other manner permitted by law.

SECTION  9.10.           WAIVER OF JURY TRIAL. EACH PARTY HERETO HEREBY WAIVES, TO THE FULLEST EXTENT PERMITTED BY APPLICABLE

LAW, ANY RIGHT IT MAY HAVE TO A TRIAL BY JURY IN ANY LEGAL PROCEEDING DIRECTLY OR INDIRECTLY ARISING OUT OF OR RELATING TO
THIS  AGREEMENT,  ANY  OTHER  LOAN  DOCUMENT  OR  THE  TRANSACTIONS  CONTEMPLATED  HEREBY  OR  THEREBY  (WHETHER  BASED  ON
CONTRACT,  TORT  OR  ANY  OTHER  THEORY).  EACH  PARTY  HERETO  (a)  CERTIFIES  THAT  NO  REPRESENTATIVE,  OTHER  AGENT  (INCLUDING  ANY
ATTORNEY)  OF ANY  OTHER  PARTY  HAS  REPRESENTED,  EXPRESSLY  OR  OTHERWISE,  THAT  SUCH  OTHER  PARTY  WOULD  NOT,  IN  THE  EVENT  OF
LITIGATION,  SEEK  TO  ENFORCE  THE  FOREGOING  WAIVER  AND  (b)  ACKNOWLEDGES  THAT  IT  AND  THE  OTHER  PARTIES  HERETO  HAVE  BEEN
INDUCED TO ENTER INTO THIS AGREEMENT BY, AMONG OTHER THINGS, THE MUTUAL WAIVERS AND CERTIFICATIONS IN THIS SECTION.

128

SECTION 

9.11.           Headings. Article  and  Section  headings  and  the  Table  of  Contents  used  herein  are  for  convenience  of  reference  only,  are  not  part  of  this

Agreement and shall not affect the construction of, or be taken into consideration in interpreting, this Agreement.

SECTION  9.12.           Confidentiality. Each of the Administrative Agent, the Issuing Bank and the Lenders agrees to maintain the confidentiality of the Information
(as defined below), except that Information may be disclosed (a) to its and its Affiliates’ directors, officers, employees and agents, including accountants, legal counsel and
other advisors (it being understood that the Persons to whom such disclosure is made will be informed of the confidential nature of such Information and instructed to keep such
Information confidential), (b) to the extent requested by any Governmental Authority (including any self-regulatory authority, such as the National Association of Insurance
Commissioners), (c) to the extent required by any Requirement of Law or by any subpoena or similar legal process, (d) to any other party to this Agreement, (e) in connection
with the exercise of any remedies under this Agreement or any other Loan Document or any suit, action or proceeding relating to this Agreement or any other Loan Document
or the enforcement of rights hereunder or thereunder, (f) subject to an agreement containing provisions substantially the same as those of this Section, to (i) any assignee of or
Participant  in,  or  any  prospective  assignee  of  or  Participant  in,  any  of  its  rights  or  obligations  under  this Agreement  or  (ii)  any  actual  or  prospective  counterparty  (or  its
advisors) to any swap or derivative transaction relating to the Loan Parties and their obligations, (g) on a confidential basis to (i) any rating agency in connection with rating the
Company  or  any  of  its  Subsidiaries  or  the  credit  facilities  provided  for  herein  or  (ii)  the  CUSIP  Service  Bureau  or  any  similar  agency  in  connection  with  the  issuance  and
monitoring  of  identification  numbers  with  respect  to  the  credit  facilities  provided  for  herein,  (h)  with  the  consent  of  the  Borrower  Representative,  (i)  to  holders  of  Equity
Interests  in  any  Borrower,  (j)  to  any  Person  providing  a  Guarantee  of  all  or  any  portion  of  the  Secured  Obligations,  or  (k)  to  the  extent  such  Information  (i)  is  or  becomes
publicly  available  other  than  as  a  result  of  a  breach  of  this  Section  or  (ii)  is  or  becomes  available  to  the Administrative Agent,  the  Issuing  Bank  or  any  Lender  on  a  non-
confidential basis from a source other than the Borrowers or other Loan Party. To the extent permitted by section 275 of the Australian PPSA, the parties agree to keep all
information of the kind mentioned in section 275(1) and 275(4) of the Australian PPSA confidential and not to disclose that information to any other Person, other than to the
extent permitted hereunder. For the purposes of this Section, “Information” means all information received from the Borrowers relating to the Borrowers or their business, other
than any such information that is available to the Administrative Agent, the Issuing Bank or any Lender on a non-confidential basis prior to disclosure by the Borrowers and
other  than  information  pertaining  to  this Agreement  provided  by  arrangers  to  data  service  providers,  including  league  table  providers,  that  serve  the  lending  industry. Any
Person required to maintain the confidentiality of Information as provided in this Section shall be considered to have complied with its obligation to do so if such Person has
exercised the same degree of care to maintain the confidentiality of such Information as such Person would accord to its own confidential information but in no event less than a
reasonable amount of care.

EACH  LENDER  ACKNOWLEDGES  THAT  INFORMATION  AS  DEFINED  IN  SECTION  9.12  FURNISHED  TO  IT  PURSUANT  TO  THIS
AGREEMENT MAY INCLUDE MATERIAL NON-PUBLIC INFORMATION CONCERNING THE COMPANY, AND ITS AFFILIATES, THE OTHER LOAN
PARTIES  AND  THEIR  RELATED  PARTIES  OR  THEIR  RESPECTIVE  SECURITIES,  AND  CONFIRMS  THAT  IT  HAS  DEVELOPED  COMPLIANCE
PROCEDURES  REGARDING  THE  USE  OF  MATERIAL  NON-PUBLIC  INFORMATION AND  THAT  IT  WILL  HANDLE  SUCH  MATERIAL  NON-PUBLIC
INFORMATION IN ACCORDANCE WITH THOSE PROCEDURES AND APPLICABLE LAW, INCLUDING FEDERAL AND STATE SECURITIES LAWS.

129

ALL  INFORMATION,  INCLUDING  REQUESTS  FOR  WAIVERS  AND  AMENDMENTS,  FURNISHED  BY  THE  BORROWERS  OR  THE
ADMINISTRATIVE  AGENT  PURSUANT  TO,  OR  IN  THE  COURSE  OF  ADMINISTERING,  THIS  AGREEMENT  WILL  BE  SYNDICATE-LEVEL
INFORMATION,  WHICH  MAY  CONTAIN  MATERIAL  NON-PUBLIC  INFORMATION  ABOUT  THE  COMPANY,  THE  LOAN  PARTIES  AND  THEIR
RELATED  PARTIES  OR  THEIR  RESPECTIVE  SECURITIES.  ACCORDINGLY,  EACH  LENDER  REPRESENTS  TO  THE  BORROWERS  AND  THE
ADMINISTRATIVE  AGENT  THAT  IT  HAS  IDENTIFIED  IN  ITS  ADMINISTRATIVE  QUESTIONNAIRE  A  CREDIT  CONTACT  WHO  MAY  RECEIVE
INFORMATION  THAT  MAY  CONTAIN  MATERIAL  NON-PUBLIC  INFORMATION  IN ACCORDANCE  WITH  ITS  COMPLIANCE  PROCEDURES AND
APPLICABLE LAW, INCLUDING FEDERAL AND STATE SECURITIES LAWS.

SECTION 9.13.           Several Obligations; Nonreliance; Violation of Law. The respective obligations of the Lenders hereunder are several and not joint and the failure
of  any  Lender  to  make  any  Loan  or  perform  any  of  its  obligations  hereunder  shall  not  relieve  any  other  Lender  from  any  of  its  obligations  hereunder.  Each  Lender  hereby
represents  that  it  is  not  relying  on  or  looking  to  any  Margin  Stock  for  the  repayment  of  the  Borrowings  provided  for  herein. Anything  contained  in  this Agreement  to  the
contrary notwithstanding, neither the Issuing Bank nor any Lender shall be obligated to extend credit to the Borrowers in violation of any Requirement of Law.

SECTION 9.14.           USA PATRIOT Act. Each Lender that is subject to the requirements of the USA PATRIOT Act hereby notifies each Loan Party that pursuant to
the requirements of the USA PATRIOT Act, it is required to obtain, verify and record information that identifies such Loan Party, which information includes the name and
address of such Loan Party and other information that will allow such Lender to identify such Loan Party in accordance with the USA PATRIOT Act.

SECTION 

9.15.           Disclosure. Each Loan Party, each Lender and the Issuing Bank hereby acknowledges and agrees that the Administrative Agent and/or its

Affiliates from time to time may hold investments in, make other loans to or have other relationships with any of the Loan Parties and their respective Affiliates.

SECTION  9.16.           Appointment for Perfection. Each Lender hereby appoints each other Lender as its agent for the purpose of perfecting Liens, for the benefit of
the Administrative Agent  and  the  other  Secured  Parties,  in  assets  which,  in  accordance  with Article  9  of  the  UCC  or  any  other  applicable  law  can  be  perfected  only  by
possession or control. Should any Lender (other than the Administrative Agent) obtain possession or control of any such Collateral, such Lender shall notify the Administrative
Agent thereof, and, promptly upon the Administrative Agent’s request therefor shall deliver such Collateral to the Administrative Agent or otherwise deal with such Collateral in
accordance with the Administrative Agent’s instructions.

SECTION  9.17.           Interest Rate Limitation. Notwithstanding anything herein to the contrary, if at any time the interest rate applicable to any Loan, together with

 
 
 
 
 
 
 
 
 
 
 
 
 
 
all fees, charges and other amounts which are treated as interest on such Loan under applicable law (collectively the “Charges”), shall exceed the maximum lawful rate (the
“Maximum Rate”) which may be contracted for, charged, taken, received or reserved by the Lender holding such Loan in accordance with applicable law, the rate of interest
payable in respect of such Loan hereunder, together with all Charges payable in respect thereof, shall be limited to the Maximum Rate and, to the extent lawful, the interest and
Charges that would have been payable in respect of such Loan but were not payable as a result of the operation of this Section shall be cumulated and the interest and Charges
payable to such Lender in respect of other Loans or periods shall be increased (but not above the Maximum Rate therefor) until such cumulated amount, together with interest
thereon at the NYFRB Rate to the date of repayment, shall have been received by such Lender.

130

SECTION 

9.18.           Marketing Consent.  The  Borrowers  hereby  authorize  JPMCB  and  its  affiliates  (collectively,  the  “JPMCB Parties”),  at  their  respective  sole
expense, but without any prior approval by the Borrowers, to publish such tombstones and give such other publicity to this Agreement as each may from time to time determine
in  its  sole  discretion.  The  foregoing  authorization  shall  remain  in  effect  unless  and  until  the  Borrower  Representative  notifies  JPMCB  in  writing  that  such  authorization  is
revoked.

SECTION 9.19.           Acknowledgement and Consent to Bail-In of Affected Financial Institutions.

Notwithstanding  anything  to  the  contrary  in  any  Loan  Document  or  in  any  other  agreement,  arrangement  or  understanding  among  any  such  parties,  each  party  hereto
acknowledges that any liability of any Affected Financial Institution arising under any Loan Document may be subject to the write-down and conversion powers the applicable
Resolution Authority and agrees and consents to, and acknowledges and agrees to be bound by:

( a )            the application of any Write-Down and Conversion Powers by the applicable Resolution Authority to any such liabilities arising hereunder which may be

payable to it by any party hereto that is an Affected Financial Institution; and

(b)            the effects of any Bail-In Action on any such liability, including, if applicable:

(i)            a reduction in full or in part or cancellation of any such liability;

(ii)            a conversion of all, or a portion of, such liability into shares or other instruments of ownership in such Affected Financial Institution, its parent entity,
or a bridge institution that may be issued to it or otherwise conferred on it, and that such shares or other instruments of ownership will be accepted by it in lieu of any
rights with respect to any such liability under this Agreement or any other Loan Document; or

( i i i )            the variation of the terms of such liability in connection with the exercise of the write-down and conversion powers of the applicable Resolution

Authority.

SECTION  9.20.           No Fiduciary Duty, etc. Each Borrower acknowledges and agrees, and acknowledges its subsidiaries’ understanding, that no Credit Party will
have any obligations except those obligations expressly set forth herein and in the other Loan Documents and each Credit Party is acting solely in the capacity of an arm’s
length contractual counterparty to each Borrower with respect to the Loan Documents and the transaction contemplated therein and not as a financial advisor or a fiduciary to, or
an agent of, any Borrower or any other person. Each Borrower agrees that it will not assert any claim against any Credit Party based on an alleged breach of fiduciary duty by
such Credit Party in connection with this Agreement and the transactions contemplated hereby. Additionally, each Borrower acknowledges and agrees that no Credit Party is
advising  any  Borrower  as  to  any  legal,  tax,  investment,  accounting,  regulatory  or  any  other  matters  in  any  jurisdiction.  Each  Borrower  shall  consult  with  its  own  advisors
concerning such matters and shall be responsible for making its own independent investigation and appraisal of the transactions contemplated hereby, and the Credit Parties
shall  have  no  responsibility  or  liability  to  any  Borrower  with  respect  thereto.  Each  Borrower  further  acknowledges  and  agrees,  and  acknowledges  its  subsidiaries’
understanding, that each Credit Party, together with its affiliates, is a full service securities or banking firm engaged in securities trading and brokerage activities as well as
providing investment banking and other financial services. In the ordinary course of business, any Credit Party may provide investment banking and other financial services to,
and/or acquire, hold or sell, for its own accounts and the accounts of customers, equity, debt and other securities and financial  instruments  (including  bank  loans  and  other
obligations)  of,  any  Borrower  and  other  companies  with  which  any  Borrower  may  have  commercial  or  other  relationships.  With  respect  to  any  securities  and/or  financial
instruments so held by any Credit Party or any of its customers, all rights in respect of such securities and financial instruments, including any voting rights, will be exercised by
the holder of the rights, in its sole discretion. In addition, each Borrower acknowledges and agrees, and acknowledges its subsidiaries’ understanding, that each Credit Party and
its affiliates may be providing debt financing, equity capital or other services (including financial advisory services) to other companies in respect of which a Borrower may
have conflicting interests regarding the transactions described herein and otherwise. No Credit Party will use confidential information obtained from any Borrower by virtue of
the transactions contemplated by the Loan Documents or its other relationships with such Borrower in connection with the performance by such Credit Party of services for
other companies, and no Credit Party will furnish any such information to other companies. Each Borrower also acknowledges that no Credit Party has any obligation to use in
connection with the transactions contemplated by the Loan Documents, or to furnish to any Borrower, confidential information obtained from other companies.

131

ARTICLE X

LOAN GUARANTY

SECTION  10.01.           Guaranty. Each Loan Guarantor (other than those that have delivered a separate Guarantee) hereby agrees that it is jointly and severally liable
for, and, as a primary obligor and not merely as surety, absolutely, unconditionally and irrevocably guarantees to the Secured Parties, the prompt payment when due, whether at
stated maturity, upon acceleration or otherwise, and at all times thereafter, of the Secured Obligations and all costs and expenses, including, without limitation, all court costs
and attorneys’ and paralegals’ fees and expenses paid or incurred by the Administrative Agent, the Issuing Bank and the Lenders in endeavoring to collect all or any part of the
Secured Obligations from, or in prosecuting any action against, any Borrower or any Loan Guarantor of all or any part of the Secured Obligations (such costs and expenses,
together  with  the  Secured  Obligations,  collectively  the  “Guaranteed  Obligations” ; provided,  however,  that  the  definition  of  “Guaranteed  Obligations”  shall  not  create  any
guarantee by any Loan Guarantor of (or grant of security interest by any Loan Guarantor to support, as applicable) any Excluded Swap Obligations of such Loan Guarantor for
purposes of determining any obligations of any Loan Guarantor). Each Loan Guarantor further agrees that the Guaranteed Obligations may be extended or renewed in whole or
in part without notice to or further assent from it, and that it remains bound upon its guarantee notwithstanding any such extension or renewal. All terms of this Loan Guaranty
apply to and may be enforced by or on behalf of any domestic or foreign branch or Affiliate of any Lender that extended any portion of the Guaranteed Obligations. Each Loan
Guarantor further agrees that if payment in respect of any Guaranteed Obligation shall be due in a currency other than Dollars and/or at a place of payment other than New
York,  Chicago  or  any  other  Term  Benchmark  Payment  Office  and  if,  by  reason  of  any  Change  in  Law,  disruption  of  currency  or  foreign  exchange  markets,  war  or  civil
disturbance  or  other  event,  payment  of  such  Guaranteed  Obligation  in  such  currency  or  at  such  place  of  payment  shall  be  impossible  or,  in  the  reasonable  judgment  of  the
Administrative Agent, the Issuing Bank or any Lender (or any of its Affiliates), disadvantageous to the Administrative Agent, the Issuing Bank or any Lender (or any of such
Lender’s Affiliates)  in  any  material  respect,  then,  at  the  election  of  the Administrative Agent,  such  Loan  Guarantor  shall  make  payment  of  such  Guaranteed  Obligation  in
Dollars (based upon the applicable equivalent amount in effect on the date of payment) and/or in New York, Chicago or such other Term Benchmark Payment Office as is
designated  by  the Administrative Agent  or  such  Lender  and,  as  a  separate  and  independent  obligation,  shall  indemnify  the Administrative Agent,  the  Issuing  Bank  and  any

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Lender (and such Lender’s Affiliates) against any losses or reasonable out-of-pocket expenses that it shall sustain as a result of such alternative payment.

132

SECTION 10.02.           Guaranty of Payment. This Loan Guaranty is a guaranty of payment and not of collection. Each Loan Guarantor waives any right to require the
Administrative Agent, the Issuing Bank or any Lender to sue any Borrower, any Loan Guarantor, any other guarantor of, or any other Person obligated for, all or any part of the
Guaranteed Obligations (each, an “Obligated Party”), or otherwise to enforce its payment against any collateral securing all or any part of the Guaranteed Obligations.

SECTION 

10.03.           No  Discharge  or  Diminishment  of  Loan  Guaranty.  (a)  Except  as  otherwise  provided  for  herein,  the  obligations  of  each  Loan  Guarantor
hereunder are unconditional and absolute and not subject to any reduction, limitation, impairment or termination for any reason (other than Payment in Full of the Guaranteed
Obligations), including: (i) any claim of waiver, release, extension, renewal, settlement, surrender, alteration or compromise of any of the Guaranteed Obligations, by operation
of law or otherwise; (ii) any change in the corporate existence, structure or ownership of any Borrower or any other Obligated Party liable for any of the Guaranteed Obligations;
(iii) any insolvency, bankruptcy, reorganization or other similar proceeding affecting any Obligated Party or their assets or any resulting release or discharge of any obligation
of any Obligated Party; or (iv) the existence of any claim, setoff or other rights which any Loan Guarantor may have at any time against any Obligated Party, the Administrative
Agent, the Issuing Bank, any Lender or any other Person, whether in connection herewith or in any unrelated transactions.

(b)            The obligations of each Loan Guarantor hereunder are not subject to any defense or setoff, counterclaim, recoupment or termination whatsoever by reason of
the invalidity, illegality or unenforceability of any of the Guaranteed Obligations or otherwise, or any provision of applicable law or regulation purporting to prohibit payment
by any Obligated Party, of the Guaranteed Obligations or any part thereof.

(c)            Further, the obligations of any Loan Guarantor hereunder are not discharged or impaired or otherwise affected by: (i) the failure of the Administrative Agent,
the  Issuing  Bank  or  any  Lender  to  assert  any  claim  or  demand  or  to  enforce  any  remedy  with  respect  to  all  or  any  part  of  the  Guaranteed  Obligations;  (ii)  any  waiver  or
modification of or supplement to any provision of any agreement relating to the Guaranteed Obligations; (iii) any release, non-perfection or invalidity of any indirect or direct
security for the obligations of any Borrower for all or any part of the Guaranteed Obligations or any obligations of any other Obligated Party liable for any of the Guaranteed
Obligations; (iv) any action or failure to act by the Administrative Agent, the Issuing Bank or any Lender with respect to any collateral securing any part of the Guaranteed
Obligations;  or  (v)  any  default,  failure  or  delay,  willful  or  otherwise,  in  the  payment  or  performance  of  any  of  the  Guaranteed  Obligations,  or  any  other  circumstance,  act,
omission or delay that might in any manner or to any extent vary the risk of such Loan Guarantor or that would otherwise operate as a discharge of any Loan Guarantor as a
matter of law or equity (other than Payment in Full of the Guaranteed Obligations).

SECTION  10.04.           Defenses Waived. To the fullest extent permitted by applicable law, each Loan Guarantor hereby waives any defense based on or arising out
of any defense of any Borrower or any Loan Guarantor or the unenforceability of all or any part of the Guaranteed Obligations from any cause, or the cessation from any cause
of the liability of any Borrower, any Loan Guarantor or any other Obligated Party, other than Payment in Full of the Guaranteed Obligations. Without limiting the generality of
the foregoing, each Loan Guarantor irrevocably waives acceptance hereof, presentment, demand, protest and, to the fullest extent permitted by law, any notice not provided for
herein, as well as any requirement that at any time any action be taken by any Person against any Obligated Party or any other Person. Each Loan Guarantor confirms that it is
not a surety under any state law and shall not raise any such law as a defense to its obligations hereunder. The Administrative Agent may, at its election, foreclose  on  any
Collateral held by it by one or more judicial or nonjudicial sales, accept an assignment of any such Collateral in lieu of foreclosure or otherwise act or fail to act with respect to
any collateral securing  all  or  a  part  of  the  Guaranteed  Obligations,  compromise  or  adjust  any  part  of  the  Guaranteed  Obligations,  make  any  other  accommodation  with  any
Obligated Party or exercise any other right or remedy available to it against any Obligated Party, without affecting or impairing in any way the liability of such Loan Guarantor
under this Loan Guaranty except to the extent the Guaranteed Obligations have been Paid in Full. To the fullest extent permitted by applicable law, each Loan Guarantor waives
any  defense  arising  out  of  any  such  election  even  though  that  election  may  operate,  pursuant  to  applicable  law,  to  impair  or  extinguish  any  right  of  reimbursement  or
subrogation or other right or remedy of any Loan Guarantor against any Obligated Party or any security.

133

SECTION 10.05.           Rights of Subrogation. No Loan Guarantor will assert any right, claim or cause of action, including, without limitation, a claim of subrogation,
contribution  or  indemnification,  that  it  has  against  any  Obligated  Party  or  any  collateral,  until  the  Loan  Parties  and  the  Loan  Guarantors  have  fully  performed  all  their
obligations to the Administrative Agent, the Issuing Bank and the Lenders.

SECTION  10.06.           Reinstatement; Stay of Acceleration. If at any time any payment of any portion of the Guaranteed Obligations (including a payment effected
through exercise of a right of setoff) is rescinded, or must otherwise be restored or returned upon the insolvency, bankruptcy or reorganization of any Borrower or otherwise
(including pursuant to any settlement entered into by a Secured Party in its discretion), each Loan Guarantor’s obligations under this Loan Guaranty with respect to that payment
shall be reinstated at such time as though the payment had not been made and whether or not the Administrative Agent, the Issuing Bank and the Lenders are in possession of
this Loan Guaranty. If acceleration of the time for payment of any of the Guaranteed Obligations is stayed upon the insolvency, bankruptcy or reorganization of any Borrower,
all such amounts otherwise subject to acceleration under the terms of any agreement relating to the Guaranteed Obligations shall nonetheless be payable by the Loan Guarantors
forthwith on demand by the Administrative Agent.

SECTION  10.07.           Information. Each Loan Guarantor assumes all responsibility for being and keeping itself informed of the Borrowers’ financial condition and
assets, and of all other circumstances bearing upon the risk of nonpayment of the Guaranteed Obligations and the nature, scope and extent of the risks that each Loan Guarantor
assumes  and  incurs  under  this  Loan  Guaranty,  and  agrees  that  none  of  the Administrative Agent,  the  Issuing  Bank  or  any  Lender  shall  have  any  duty  to  advise  any  Loan
Guarantor of information known to it regarding those circumstances or risks.

SECTION 10.08.           Release of Subsidiary Guarantors.

( a )            A Subsidiary Guarantor shall automatically be released from its obligations under the Loan Guaranty upon the consummation of any transaction permitted
by this Agreement as a result of which such Subsidiary Guarantor ceases to be a Material Subsidiary; provided that, if so required by this Agreement, the Required Lenders shall
have consented to such transaction and the terms of such consent shall not have provided otherwise. In connection with any termination or release pursuant to this Section, the
Administrative Agent shall (and is hereby irrevocably authorized by each Lender to) execute and deliver to any Loan Party, at such Loan Party’s expense, all documents that
such Loan Party shall reasonably request to evidence such termination or release. Any execution and delivery of documents pursuant to this Section shall be without recourse to
or warranty by the Administrative Agent.

( b )            Further, the Administrative Agent may (and is hereby irrevocably authorized by each Lender to), upon the request of the Company, release any Subsidiary

Guarantor from its obligations under the Loan Guaranty if such Subsidiary Guarantor is no longer a Material Subsidiary.

134

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
( c )            Upon Payment in Full of all Secured Obligations, the Loan Guaranty and all obligations (other than those expressly stated to survive such termination) of

each Loan Guarantor thereunder shall automatically terminate, all without delivery of any instrument or performance of any act by any Person.

SECTION  10.09.           Taxes. Each payment of the Guaranteed Obligations will be made by each Loan Guarantor without withholding for any Taxes, unless such
withholding  is  required  by  law.  If  any  Loan  Guarantor  determines,  in  its  sole  discretion  exercised  in  good  faith,  that  it  is  so  required  to  withhold  Taxes,  then  such  Loan
Guarantor may so withhold and shall timely pay the full amount of withheld Taxes to the relevant Governmental Authority in accordance with applicable law. If such Taxes are
Indemnified Taxes, then the amount payable by such Loan Guarantor shall be increased as necessary so that, net of such withholding (including such withholding applicable to
additional amounts payable under this Section), the Administrative Agent, Lender or Issuing Bank (as the case may be) receives the amount it would have received had no such
withholding been made.

SECTION  10.10.           Maximum Liability. Notwithstanding any other provision of this Loan Guaranty, the amount guaranteed by each Loan Guarantor hereunder
shall  be  limited  to  the  extent,  if  any,  required  so  that  its  obligations  hereunder  shall  not  be  subject  to  avoidance  under  Section  548  of  the  Bankruptcy  Code  or  under  any
applicable state Uniform Fraudulent Transfer Act, Uniform Fraudulent Conveyance Act, Uniform Voidable Transaction Act or similar statute or common law. In determining
the limitations, if any, on the amount of any Loan Guarantor’s obligations hereunder pursuant to the preceding sentence, it is the intention of the parties hereto that any rights of
subrogation,  indemnification  or  contribution  which  such  Loan  Guarantor  may  have  under  this  Loan  Guaranty,  any  other  agreement  or  applicable  law  shall  be  taken  into
account.

SECTION 10.11.           Contribution.

(a)                        To  the  extent  that  any  Loan  Guarantor  shall  make  a  payment  under  this  Loan  Guaranty  (a  “Guarantor Payment”)  which,  taking  into  account  all  other
Guarantor Payments then previously or concurrently made by any other Loan Guarantor, exceeds the amount which otherwise would have been paid by or attributable to such
Loan Guarantor if each Loan Guarantor had paid the aggregate Guaranteed Obligations satisfied by such Guarantor Payment in the same proportion as such Loan Guarantor’s
“Allocable Amount” (as defined below) (as determined immediately prior to such Guarantor Payment) bore to the aggregate Allocable Amounts of each of the Loan Guarantors
as determined immediately prior to the making of such Guarantor Payment, then, following indefeasible payment in full in cash of the Guarantor Payment and the Payment in
Full of the Guaranteed Obligations and the termination of this Agreement, such Loan Guarantor shall be entitled to receive contribution and indemnification payments from,
and be reimbursed by, each other Loan Guarantor for the amount of such excess, pro rata based upon their respective Allocable Amounts in effect immediately prior to such
Guarantor Payment.

(b)            As of any date of determination, the “Allocable Amount” of any Loan Guarantor shall be equal to the excess of the fair saleable value of the property of such
Loan  Guarantor  over  the  total  liabilities  of  such  Loan  Guarantor  (including  the  maximum  amount  reasonably  expected  to  become  due  in  respect  of  contingent  liabilities,
calculated, without duplication, assuming each other Loan Guarantor that is also liable for such contingent liability pays its ratable share thereof), giving effect to all payments
made by other Loan Guarantors as of such date in a manner to maximize the amount of such contributions.

(c)            This Section 10.11 is intended only to define the relative rights of the Loan Guarantors, and nothing set forth in this Section 10.11 is intended to or shall
impair the obligations of the Loan Guarantors, jointly and severally, to pay any amounts as and when the same shall become due and payable in accordance with the terms of
this Loan Guaranty.

135

(d)                        The  parties  hereto  acknowledge  that  the  rights  of  contribution  and  indemnification  hereunder  shall  constitute  assets  of  the  Loan  Guarantor  or  Loan

Guarantors to which such contribution and indemnification is owing.

(e)            The rights of the indemnifying Loan Guarantors against other Loan Guarantors under this Section 10.11 shall be exercisable upon the Payment in Full of the

Guaranteed Obligations and the termination of this Agreement.

SECTION  10.12.           Liability Cumulative. The liability of each Loan Party as a Loan Guarantor under this Article X is in addition to and shall be cumulative with
all liabilities of each Loan Party to the Administrative Agent, the Issuing Bank and the Lenders under this Agreement and the other Loan Documents to which such Loan Party
is a party or in respect of any obligations or liabilities of the other Loan Parties, without any limitation as to amount, unless the instrument or agreement evidencing or creating
such other liability specifically provides to the contrary.

SECTION  10.13.           Keepwell. Each Qualified ECP Guarantor hereby jointly and severally absolutely, unconditionally and irrevocably undertakes to provide such
funds or other support as may be needed from time to time by each other Loan Party to honor all of its obligations under this Loan Guaranty in respect of a Swap Obligation
(provided, however, that each Qualified ECP Guarantor shall only be liable under this Section 10.13 for the maximum amount of such liability that can be hereby incurred
without rendering its obligations under this Section 10.13 or otherwise under this Loan Guaranty voidable under applicable law relating to fraudulent conveyance or fraudulent
transfer, and not for any greater amount). Except as otherwise provided herein, the obligations of each Qualified ECP Guarantor under this Section 10.13 shall remain in full
force and effect until the termination of all Swap Obligations. Each Qualified ECP Guarantor intends that this Section 10.13 constitute, and this Section 10.13 shall be deemed
to constitute, a “keepwell, support, or other agreement” for the benefit of each other Loan Party for all purposes of Section 1a(18)(A)(v)(II) of the Commodity Exchange Act.

SECTION 

10.14.           Acknowledgement  Regarding Any  Supported  QFCs.  To  the  extent  that  the  Loan  Documents  provide  support,  through  a  guarantee  or
otherwise, for Swap Agreements or any other agreement or instrument that is a QFC (such support, “ QFC Credit Support” and each such QFC a “Supported QFC”), the parties
acknowledge and agree as follows with respect to the resolution power of the Federal Deposit Insurance Corporation under the Federal Deposit Insurance Act and Title II of the
Dodd-Frank Wall Street Reform and Consumer Protection Act (together with the regulations promulgated thereunder, the “U.S. Special Resolution Regimes”) in respect of such
Supported QFC and QFC Credit Support (with the provisions below applicable notwithstanding that the Loan Documents and any Supported QFC may in fact be stated to be
governed by the laws of the State of New York and/or of the United States or any other state of the United States):

In the event a Covered Entity that is party to a Supported QFC (each, a “Covered Party”) becomes subject to a proceeding under a U.S. Special Resolution Regime, the
transfer of such Supported QFC and the benefit of such QFC Credit Support (and any interest and obligation in or under such Supported QFC and such QFC Credit Support,
and any rights in property securing such Supported QFC or such QFC Credit Support) from such Covered Party will be effective to the same extent as the transfer would be
effective under the U.S. Special Resolution Regime if the Supported QFC and such QFC Credit Support (and any such interest, obligation and rights in property) were governed
by the laws of the United States or a state of the United States. In the event a Covered Party or a BHC Act Affiliate of a Covered Party becomes subject to a proceeding under a
U.S.  Special  Resolution  Regime,  Default  Rights  under  the  Loan  Documents  that  might  otherwise  apply  to  such  Supported  QFC  or  any  QFC  Credit  Support  that  may  be
exercised against such Covered Party are permitted to be exercised to no greater extent than such Default Rights could be exercised under the U.S. Special Resolution Regime if
the Supported QFC and the Loan Documents were governed by the laws of the United States or a state of the United States. Without limitation of the foregoing, it is understood
and agreed that rights and remedies of the parties with respect to a Defaulting Lender shall in no event affect the rights of any Covered Party with respect to a Supported QFC or
any QFC Credit Support.

136

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SECTION  10.15.           Joint and Several. Each Borrower hereby unconditionally and irrevocably agrees it is jointly and severally liable to the Administrative Agent,
the Issuing Banks and the Lenders for the Secured Obligations. In furtherance thereof, each Borrower agrees that wherever in this Agreement it is provided that a Borrower is
liable for a payment, such obligation is the joint and several obligation of each Borrower. Each Borrower acknowledges and agrees that its joint and several liability under this
Agreement  and  the  Loan  Documents  is  absolute  and  unconditional  and  shall  not  in  any  manner  be  affected  or  impaired  by  any  acts  or  omissions  whatsoever  by  the
Administrative Agent, any Issuing Bank, any Lender or any other Person. Each Borrower’s liability for the Secured Obligations shall not in any manner be impaired or affected
by who receives or uses the proceeds of the credit extended hereunder or for what purposes such proceeds are used, and each Borrower waives notice of borrowing requests
issued by, and loans or other extensions of credit made to, other Borrowers. Each Borrower hereby agrees not to exercise or enforce any right of exoneration, contribution,
reimbursement, recourse or subrogation available to such Borrower against any party liable for payment under this Agreement and the Loan Documents unless and until the
Administrative Agent,  each  Issuing  Bank  and  each  Lender  has  been  paid  in  full  and  all  of  the  Secured  Obligations  are  satisfied  and  discharged  following  termination  or
expiration of all commitments of the Lenders to extend credit to the Borrowers. Each Borrower’s joint and several liability hereunder with respect to the Secured Obligations
shall, to the fullest extent permitted by applicable law, be the unconditional liability of such Borrower irrespective of (i) the validity, enforceability, avoidance or subordination
of any of the Secured Obligations or of any other document evidencing all or any part of the Secured Obligations, (ii) the absence of any attempt to collect any of the Secured
Obligations from any other Loan Party or any Collateral or other security therefor, or the absence of any other action to enforce the same, (iii) the amendment, modification,
waiver, consent, extension, forbearance or granting of any indulgence by the Administrative Agent or any Lender with respect to any provision of any instrument executed by
any other Loan Party evidencing or securing the payment of any of the Secured Obligations, or any other agreement now or hereafter executed by any other Loan Party and
delivered to the Administrative Agent, (iv) the failure by the Administrative Agent or any Lender to take any steps to perfect or maintain the perfected status of its Lien upon, or
to preserve its rights to, any of the Collateral or other security for the payment or performance of any of the Secured Obligations or the Administrative Agent’s release of any
Collateral or of its Liens upon any Collateral, (v) the release or compromise, in whole or in part, of the liability of any other Loan Party for the payment of any of the Secured
Obligations, (vi) any increase in the amount of the Secured Obligations beyond any limits imposed herein or in the amount of any interest, fees or other charges payable in
connection therewith, in each case, if consented to by any other Borrower, or any decrease in the same, or (vii) any other circumstance that might constitute a legal or equitable
discharge or defense of any Loan Party. After the occurrence and during the continuance of any Event of Default, the Administrative Agent may proceed directly and at once,
without notice to any Borrower, against any or all of Loan Parties to collect and recover all or any part of the Secured Obligations, without first proceeding against any other
Loan Party or against any Collateral or other security for the payment or performance of any of the Secured Obligations, and each Borrower waives any provision that might
otherwise require the Administrative Agent or the Lenders under applicable law to pursue or exhaust its remedies against any Collateral or other Loan Party before pursuing
such Borrower or its property. Each Borrower consents and agrees that neither the Administrative Agent nor any Lender shall be under no obligation to marshal any assets in
favor of any Loan Party or against or in payment of any or all of the Secured Obligations.

137

ARTICLE XI

THE BORROWER REPRESENTATIVE

SECTION  11.01.           Appointment; Nature of Relationship. The Company is hereby appointed by each of the Borrowers as its contractual representative (herein
referred to as the “Borrower Representative”) hereunder and under each other Loan Document, and each of the Borrowers irrevocably authorizes the Borrower Representative to
act  as  the  contractual  representative  of  such  Borrower  with  the  rights  and  duties  expressly  set  forth  herein  and  in  the  other  Loan  Documents.  The  Borrower  Representative
agrees  to  act  as  such  contractual  representative  upon  the  express  conditions  contained  in  this  Article  XI.  Additionally,  the  Borrowers  hereby  appoint  the  Borrower
Representative as their agent to receive all of the proceeds of the Loans in the Funding Account(s), at which time the Borrower Representative shall promptly disburse such
Loans  to  the  appropriate  Borrower(s).  The Administrative Agent  and  the  Lenders,  and  their  respective  officers,  directors,  agents  or  employees,  shall  not  be  liable  to  the
Borrower Representative or any Borrower for any action taken or omitted to be taken by the Borrower Representative or the Borrowers pursuant to this Section 11.01.

SECTION 11.02.           Powers. The Borrower Representative shall have and may exercise such powers under the Loan Documents as are specifically delegated to the
Borrower Representative by the terms of each thereof, together with such powers as are reasonably incidental thereto. The Borrower Representative shall have no implied duties
to the Borrowers, or any obligation to the Lenders to take any action thereunder except any action specifically provided by the Loan Documents to be taken by the Borrower
Representative.

SECTION  11.03.           Employment of Agents. The Borrower Representative may execute any of its duties as the Borrower Representative hereunder and under any

other Loan Document by or through authorized officers.

SECTION 11.04.           Intentionally Omitted.

SECTION  11.05.           Successor Borrower Representative. Upon the prior written consent of the Administrative Agent, the Borrower Representative may resign at
any time, such resignation to be effective upon the appointment of a successor Borrower Representative. The Administrative Agent shall give prompt written notice of such
resignation to the Lenders.

SECTION  11.06.           Execution of Loan Documents. The Borrowers hereby empower and authorize the Borrower Representative, on behalf of the Borrowers, to
execute and deliver to the Administrative Agent and the Lenders the Loan Documents and all related agreements, certificates, documents, or instruments as shall be necessary or
appropriate  to  effect  the  purposes  of  the  Loan  Documents,  including,  without  limitation,  the  Compliance  Certificates.  Each  Borrower  agrees  that  any  action  taken  by  the
Borrower Representative or the Borrowers in accordance with the terms of this Agreement or the other Loan Documents, and the exercise by the Borrower Representative of its
powers set forth therein or herein, together with such other powers that are reasonably incidental thereto, shall be binding upon all of the Borrowers.

(Signature Pages Follow)

138

IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be duly executed by their respective authorized officers as of the day and year first above

written.

CLARUS CORPORATION,
a Delaware corporation,
as a Borrower

By  

Name:
Title:

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BLACK DIAMOND RETAIL, INC.,
a Delaware corporation,
as a Borrower

By  

Name:
Title:

BLACK DIAMOND RETAIL - ALASKA, LLC,
a Delaware limited liability company,
as a Borrower

By  

Name:
Title:

SIERRA BULLETS, L.L.C.,
a Delaware limited liability company,
as a Borrower

By  

Name:
Title:

SKINOURISHMENT, LLC,
a Delaware limited liability company,
as a Borrower

By  

Name:                 
Title:

Signature Page to Credit Agreement

139

BLACK DIAMOND RETAIL – COLORADO, LLC,
a Delaware limited liability company,
as a Borrower

By

Name:
Title:

BLACK DIAMOND RETAIL – MONTANA, LLC,
a Delaware limited liability company,
as a Borrower

By

Name:
Title:

BARNES BULLETS – MONA, LLC, a Delaware
limited liability company,
as a Borrower

By

Name:
Title:

BLACK DIAMOND EQUIPMENT, LTD.,
a Delaware corporation,
as a Loan Guarantor

By

Name:
Title:

EVEREST/SAPPHIRE ACQUISITION, LLC,
a Delaware limited liability company,
as a Loan Guarantor

By

Name:
Title:

Signature Page to Credit Agreement

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BD EUROPEAN HOLDINGS, LLC,
a Delaware limited liability company,
as a Loan Guarantor

By  

Name:
Title:

Signature Page to Credit Agreement

JPMORGAN CHASE BANK, N.A.,
as Administrative Agent, Issuing Bank, Swingline
Lender, and a Lender

By

Name:
Title:

U.S. BANK NATIONAL ASSOCIATION, as a Lender

By

Name:
Title:

ZIONS BANCORPORATION, NATIONAL ASSOCIATION, DBA ZIONS BANK, as a
Lender

By

Name:
Title:

Signature Page to Credit Agreement

COMMITMENT SCHEDULE

Lender
JPMorgan Chase 
Bank, N.A.
U.S. Bank National 
Association
Regions Bank
Bank of America, N.A.
Zions Bancorporation, 
National Association, 
dba Zions Bank
Total

Revolving 
Commitment

Outstanding
Term Loans
as of the 
Third Amendment
Effective Date1

  $

  $
  $
  $

  $
  $

30,000,000.00    $

37,500,000.00 

27,777,777.77    $
15,555,555.56    $
15,555,555.56    $

34,722,222.23 
19,444,444.44 
19,444,444.44 

11,111,111.11    $
100,000,000.00    $

13,888,888.89 
125,000,000.00 

1 After giving effect to the funding of the Additional Term Loans on the Third Amendment Effective Date.

SCHEDULE 3.05

PROPERTIES

(as of Second Amendment Effective Date)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
Real Property

Loan Party

Clarus Corporation
Everest/Sapphire Acquisition, LLC
SKINourishment, LLC
SKINourishment, LLC
Black Diamond Retail, Inc.
Black Diamond Retail, Inc.
Black Diamond Retail, Inc.
Black Diamond Retail, Inc.

BD European Holdings, LLC
Sierra Bullets, L.L.C.
Sierra Bullets, L.L.C.

Sierra Bullets, L.L.C.
Black Diamond Equipment, Ltd.
Black Diamond Equipment, Ltd.

Black Diamond Equipment, Ltd.

Black Diamond Equipment, Ltd.

Black Diamond Equipment, Ltd

Black Diamond Equipment, Ltd

Black Diamond Equipment, Ltd

Black Diamond Equipment, Ltd

Black Diamond Retail – Colorado, LLC

Barnes Bullets – Mona, LLC

Black Diamond Retail – Montana, LLC

Address

2084 East 3900 S., Salt Lake City, UT 84124
2084 East 3900 S., Salt Lake City, UT 84124
2084 East 3900 S., Salt Lake City, UT 84124
691 La Buena Vista, Wimberly, TX 78676
2084 East 3900 S., Salt Lake City, UT 84124 (HQ)
592 Main Street, Park City, UT 84060 (Park City)
602 S 700 E C102, Salt Lake City, UT 84102 (Trolley Square)
3700 Cabela’s Blvd Suite 426, Lehi, UT 84043 (Traverse
Mountain)
2084 East 3900 S., Salt Lake City, UT 84124
1400 West Henry Street, Sedalia, MO 65301
Wastewater Treatment Facility located at 1400 West Henry
Street, Sedalia, MO 65301
1500 W Ewing Drive, Sedalia, MO 65301
2084 East 3900 S., Salt Lake City, UT 84124
BDEL Distribution Center 
1851 South 5350 West 
Salt Lake City, UT 84104
CNBMI Logistics Center 
Yantuian Bonded Logistics Park 
Mingzhu Road, Yantian District 
Shenzehn, Guangdong, China
DI Dawn Patrol Mfg Corp/ Dong In Entech K-1 Inc.
Mindanao Ave. Phase II FAB
Mariveles, Bataan, Philippines 2016
VP BTX Global Logistics 
3775 W. California Ave. 
Salt Lake City, UT 84104
Alexander Exhibit 
7440 S 228th Street 
Kent, WA 98032
NRI Distribution
9835 Dallas Drive
Kamloops, BC, Canada V2C6T4
FEDEX Trade Networks
7075 Ordan Dr.
Mississauga, Ontario, Canada L5T1K6
5050 Factory Shops
Blvd. Suite 855
Castle Rock, CO 80108
38 North Frontage Road 
Mona, Utah 84645
99 Town Center
Avenue, Suite A1
Big Sky, Montana
59716

Nature of real property (e.g., owned,
leased, etc.)
Owned by Black Diamond Equipment, Ltd.
Owned by Black Diamond Equipment, Ltd.
Owned by Black Diamond Equipment, Ltd.
Leased
Owned by Black Diamond Equipment, Ltd.
Leased
Leased
Leased

Owned by Black Diamond Equipment, Ltd.
Owned
Leased

Leased
Owned
Leased

Leased

Leased

Leased

Leased

Leased

Leased

Leased

Leased

Leased

 
 
 
 
The following are subsidiaries of Clarus Corporation as of December 31, 2021 and the jurisdictions in which they are organized.

SUBSIDIARIES OF CLARUS CORPORATION

EXHIBIT 21.1

Company

Everest/Sapphire Acquisition, LLC
Black Diamond Equipment, Ltd.
Black Diamond Retail, Inc.
Black Diamond Retail – Alaska, LLC
Black Diamond Retail – Colorado, LLC
Black Diamond Retail – Montana, LLC
Black Diamond Retail – Wyoming, LLC
Black Diamond Retail – Vermont, LLC
Black Diamond Retail – Oregon, LLC
Black Diamond Equipment Europe GmbH
Black Diamond Equipment Retail GmbH
BD European Holdings, LLC
Black Diamond Austria GmbH
PIEPS GmbH
SKINourishment, LLC
Sierra Bullets, L.L.C.
Barnes Bullets – Mona, LLC
Oscar Aluminium Holdings, Inc.
Oscar Aluminium Holdings Pty Ltd
Oscar Aluminium Pty Ltd
Rhino-Rack Holdings Pty Ltd
Roof Rack City (NSW) Pty Ltd
Rhino Rack Australia Pty Ltd
Rhino Rack New Zealand Ltd. (NZ)
Rhinorack Canada Limited
Rhino-Rack USA LLC
Simpson Aluminium Pty Ltd
Maxtrax Australia Unit Trust and its trustee
Maxtrax Pty Ltd
Maxtrax Australia Pty Ltd.

State or Jurisdiction of Incorporation/Organization
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Austria
Austria
Delaware
Austria
Austria
Delaware
Delaware
Delaware
Delaware
Australia
Australia
Australia
Australia
Australia
New Zealand
Canada
Colorado
Australia

Australia

Australia

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No. 333-218754 on Form S-8, Registration Statement No. 333-254105 on Form S-3,
and Registration Statement No. 333-254107 on Form S-4 of our reports dated March 7, 2022, relating to the financial statements of Clarus Corporation and
the effectiveness of Clarus Corporation's internal control over financial reporting appearing in this Annual Report on Form 10-K for the year ended December
31, 2021.

EXHIBIT 23.1

/s/ Deloitte & Touche LLP

Salt Lake City, Utah

March 7, 2022

 
EXHIBIT 31.1

I, Warren B. Kanders, certify that:

1. I have reviewed this annual report on Form 10-K of Clarus Corporation;

 CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

2.  Based  on  my  knowledge,  this  report  does  not  contain  any  untrue  statement  of  a  material  fact  or  omit  to  state  a  material  fact  necessary  to  make  the
statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial
condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange
Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant
and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that
material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during
the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to
provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the
disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d)  Disclosed  in  this  report  any  change  in  the  registrant’s  internal  control  over  financial  reporting  that  occurred  during  the  registrant’s  most  recent  fiscal
quarter  (the  registrant’s  fourth  fiscal  quarter  in  the  case  of  an  annual  report)  that  has  materially  affected,  or  is  reasonably  likely  to  materially  affect,  the
registrant’s internal control over financial reporting;

5.  The  registrant’s  other  certifying  officer(s)  and  I  have  disclosed,  based  on  our  most  recent  evaluation  of  internal  control  over  financial  reporting,  to  the
registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to
adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any  fraud,  whether  or  not  material,  that  involves  management  or  other  employees  who  have  a  significant  role  in  the  registrant’s  internal  control  over
financial reporting.

Date:  March 7, 2022

By: /s/  Warren B. Kanders
Name: Warren B. Kanders
Title:  Executive Chairman
(Principal Executive Officer)

 
 
 
 
 
EXHIBIT 31.2

I, Michael J. Yates certify that:

1. I have reviewed this annual report on Form 10-K of Clarus Corporation;

 CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

2.  Based  on  my  knowledge,  this  report  does  not  contain  any  untrue  statement  of  a  material  fact  or  omit  to  state  a  material  fact  necessary  to  make  the
statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial
condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange
Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant
and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that
material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during
the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to
provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the
disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d)  Disclosed  in  this  report  any  change  in  the  registrant’s  internal  control  over  financial  reporting  that  occurred  during  the  registrant’s  most  recent  fiscal
quarter  (the  registrant’s  fourth  fiscal  quarter  in  the  case  of  an  annual  report)  that  has  materially  affected,  or  is  reasonably  likely  to  materially  affect,  the
registrant’s internal control over financial reporting;

5.  The  registrant’s  other  certifying  officer(s)  and  I  have  disclosed,  based  on  our  most  recent  evaluation  of  internal  control  over  financial  reporting,  to  the
registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to
adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any  fraud,  whether  or  not  material,  that  involves  management  or  other  employees  who  have  a  significant  role  in  the  registrant’s  internal  control  over
financial reporting.

​ Date:  March 7, 2022

By: /s/  Michael J. Yates
Name: Michael J. Yates
Title:  Chief Financial Officer
(Principal Financial Officer and
Principal Accounting Officer)

 
 
 
 
 
 
 
 CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

EXHIBIT 32.1

I, Warren B. Kanders, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that the Annual
Report of Clarus Corporation on Form 10-K for the year ended December 31, 2021, fully complies with the requirements of Section 13(a) or 15(d) of the
Securities Exchange Act of 1934 and that information contained in such Annual Report on Form 10-K fairly presents in all material respects the financial
condition and results of operations of Clarus Corporation.

A signed original of this written statement required by Section 906 has been provided to Clarus Corporation and will be retained by Clarus Corporation and
furnished to the Securities and Exchange Commission or its staff upon request.

Date:  March 7, 2022

By: /s/  Warren B. Kanders
Name: Warren B. Kanders
Title:  Executive Chairman
(Principal Executive Officer)

 
 
 
 
 
 CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

EXHIBIT 32.2

I, Michael J. Yates,  certify,  pursuant  to  18  U.S.C.  Section  1350,  as  adopted  pursuant  to  Section  906  of  the  Sarbanes-Oxley Act  of  2002,  that  the Annual
Report of Clarus Corporation on Form 10-K for the year ended December 31, 2021 fully complies with the requirements of Section 13(a) or 15(d) of the
Securities Exchange Act of 1934 and that information contained in such Annual Report on Form 10-K fairly presents in all material respects the financial
condition and results of operations of Clarus Corporation.

A signed original of this written statement required by Section 906 has been provided to Clarus Corporation and will be retained by Clarus Corporation and
furnished to the Securities and Exchange Commission or its staff upon request.

​ Date:  March 7, 2022

By: /s/  Michael J. Yates
Name: Michael J. Yates
Title: Chief Financial Officer
(Principal Financial Officer and
Principal Accounting Officer)