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Navion Announces Letter of Intent and Intention to Complete Its Qualifying Transaction

Mergers & Acquisitions

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NAVION CAPITAL INC.

NAVION ANNOUNCES LETTER OF INTENT

AND INTENTION TO COMPLETE ITS QUALIFYING TRANSACTION

Press Release – For Immediate Dissemination

April 23, 2020 – Calgary, Alberta – NAVION CAPITAL INC. (TSXV - NAVN.P) (the

“Corporation”), a capital pool company, is pleased to announce that it has signed a letter of intent dated

April 20, 2020 , (the " LOI") with Daizee Diapers Corp. (“ Daizee”), a private Canadian company

incorporated in British Columbia . E stablished in 20 18, Daizee was formed to design and market a

premium baby -care diaper product line for affluent, environmentally aware parents and their babies.

Daizee’s initial product line, “Hybrid Diaper”, will be directed for sale specifically to physical retailers

with in-store and online points of sale. Initial product trials have been concluded with consumer end -

users, and the packaging and logistics systems are substantially complete, allowing Daizee to begin

commercialization of their products (collectively, the “Business”).

The LOI outlines the general terms and conditions pursuant to which the Corporation and all its constituent

companies intend to complete a transaction that will result in a reverse take-over of the Corporation by the

security holders of Daizee and is intended to constitute the “qualifying transaction” of the Corporation under

Policy 2.4 – Capital Pool Companies of the TSX Venture Exchange (the "TSXV"). The Corporation expects

to be classified as an Industrial Issuer upon completion of the transaction.

The transaction is expected to result in the security holders of Daizee exchanging all securities ,

consisting of 9,663,336 common shares (not including common shares issued pursuant to the

Concurrent Financing, as defined below) , 250,000 stock options , 190,000 special warrants (exercisable

into common shares of Daizee upon payment of $0.05 per share) and 2,973,000 purchase warrants

(exercisable into common shares of Daizee upon payment of $0.10 per share) for 9,663,336 common

shares (not including common shares issued pursuant to the Concurrent F inancing, as defined below),

250,000 stock options, 190,000 special warrants and 2,973,000 purchase warrants of the Corporation ,

on the same terms, at a deemed price of $ 0.10 per share for a total deemed consideration of $ 966,334

(not including the Concurrent F inancing, as defined below) . The transaction will be structured by way

of a plan of arrangement, amalgamation, merger, takeover bid, reorganization or other similar form of

transaction, as determined following a review of all relevant legal, regulatory and tax matters (the

"Transaction"). The LOI contemplates the Corporation and Daizee entering into a definitive agreement

(the "Definitive Agreement") prior to May 15 , 20 20 (or such other date as may be agreed to by the

parties). The Transaction is conditional upon the parties completing successful due diligence reviews of

each other, the completion by Daizee (with the assistance of Navion) of an interim financing yielding at

least $1.5 million in gross proceeds, requisite regulatory approvals, including the approval of the TSXV,

and standard closing conditions, including the approval of the Transaction by directors of each of the

parties Corporation and those conditions outlined below. The legal structure for the Transaction will be

confirmed after the parties have considered all applicable tax, securities law and accounting efficiencies

although it is not anticipated that the Transaction will require shareholder approval..

The Corporation is incorporated under the provisions of the Business Corporations Act (Alberta)

with its registered and head office in Calgary, Alberta and is a "reporting issuer" in the provinces of

British Columbia and Alberta.

The Transaction is not a Non-Arm's Length Qualifying Transaction within the meaning of the policies of the

TSXV. Trading in the shares of the Corporation on the TSXV has been halted and will remain halted

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pending receipt by the TSXV of applicable documentation.

Terms of the LOI and Conditions to the Transaction

The LOI provides that completion of the Transaction is subject to a number of conditions including:

• A concurrent private placement to raise a minimum CDN$1.5 million in additional funds by the

issuance of common shares of Daizee (the “Concurrent Financing”) at an effective price of $0.10

per share. The proceeds of the Financing will be used by the Resulting Issuer for the marketing and

commercialization of the Daizee products, the purchase of equipment, and general and administrative

expenses. The Financing will be offered to persons who qualify as “accredited investors” or who

similarly qualify in the jurisdiction in which they reside to purchase subscription receipts on a

prospectus-exempt basis.

• The completion of satisfactory due diligence by each party by May 15, 2020;

• The approval of the Transaction by the board of directors of each of Daizee and Navion;

• The Corporation will have obtained all necessary approvals, consents and acceptances, including all

necessary approvals from the applicable securities regulatory authorities.

• The parties will prepare a filing statement or information circular in accordance with the rules of

the TSXV, outlining the terms of the Transaction.

• Daizee will obtain the requisite security holder approvals, as applicable, for the Transaction.

• All requisite regulatory approvals relating to the Transaction, including, without limitation,

meeting the minimum listing requirements of the TSXV and obtaining TSXV approval.

It is a further term of the LOI that upon completion of the Transaction the resulting issuer's board will be

comprised of directors that will be nominated by Daizee and Navion jointly.

About Daizee Diapers Corp.

Daizee Diapers Corp. is the maker of the patented Hybrid Diaper, and with great comfort and fit, this

disposable diaper has an excellent environmental profile that helps reduce garbage levels. Daizee intends

to work with a network of retailer partners and their online and ins tore sales channels to grow unit sales

while helping to reduce carbon emissions. To learn more, please visit www.daizeediapers.ca.

Further information relating to Daizee and its subsidiaries, including financial information, will be

included in a subsequent press release in connection with the Transaction.

Commenting on the recent developments, Daizee Diapers C.E.O., Matthew Keddy, states: “We are

extremely excited about this latest chapter in the evolution of Daizee Diapers. Through the Letter of

Intent with Navion Capital, Daizee's shareholders will benefit from the addition of capable partners to

collectively participate in the tremendous growth opportunity presented by the new Hybrid Diaper

category. There is no doubting it: today’s new parents – who are predominantly part of the millennial

generation – are driving trends with ingredient transparency, and the need to reduce garbage levels from

innovative new baby care brands.”

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Sponsorship

Sponsorship may be required by the TSXV unless exempt in accordance with TSXV policies. The

Corporation is currently reviewing the requirements for sponsorship and intends to apply for a waiver from

the sponsorship requirements. There is no assurance that a waiver from this requirement will be obtained.

The Corporation intends to include any additional information regarding sponsorship in a subsequent press

release.

All information contained in this news release with respect to the Corporation, Daizee and its subsidiaries

was supplied by the parties, respectively, for inclusion herein, and each party and its directors and officers

have relied on the other party for any information concerning the other party.

For further information regarding the Transaction, please contact:

Livio Susin

Tel: (604) 789-2410

Email: [email protected]

Completion of the Transaction is subject to a number of conditions, including but not limited to, TSXV

acceptance and, if applicable, pursuant to the requirements of the TSXV, majority of the minority

shareholder approval. Where applicable, the Transaction cannot close unti l the required shareholder

and regulatory approval is obtained. There can be no assurance that the Transaction will be completed as

proposed or at all.

Investors are cautioned that, except as disclosed in the management information circular or filing

statement to be prepared in connection with the Transaction, any information released or received with

respect to the Transaction may not be accurate or complete and should not be relied upon. Trading in the

securities of the Corporation should be considered highly speculative.

This press release is not an offer of securities for sale in the United States. The securities described in this

press release have not been registered under the U.S. Securities Act of 1933, as amended, and may not be

offered or sold in the United States or to, or for the account or benefit of, U.S. persons (as defined in

Regulation S under the U.S. Securities Act of 1933, as amended) absent registration or an exemption from

registration. This press release shall not constitute an offer to sell or a solicitation of an offer to buy nor shall

there be any sale of the securities in any jurisdiction where such offer, solicitation, or sale would be unlawful.

The TSX Venture Exchange Inc. has in no way passed upon the merits of the proposed Transaction and

has neither approved nor disapproved the contents of this press release.

NEITHER THE TSX VENTURE EXCHANGE NOR ITS REGULATION SERVICES

PROVIDER (AS THAT TERM IS DEFINED IN THE POLICIES OF THE TSX VENTURE

EXCHANGE) ACCEPTS RESPONSIBILITY FOR THE ADEQUACY OR ACCURACY OF THIS

RELEASE.

CAUTIONARY STATEMENT REGARDING FORWARD -LOOKING INFORMATION: This news release includes

certain "forward-looking statements " under applicable Canadian securities legislation. Forward-looking

statements include, but are not limited to, statements with respect to: the terms and conditions of the proposed

Transaction; the terms and conditions of the proposed Financing; future developments and the business and

operations of the "Resulting Issuer " after the proposed Transaction. Forward -looking statements are necessarily

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based upon a number of estimates and assumptions that, while considered reasonable, are subject to known and

unknown risks, uncertainties, and other factors which m ay cause the actual results and future events to differ

materially from those expressed or implied by such forward -looking statements. Such factors include, but are not

limited to: general business, economic, competitive, political and social uncertainties ; and delay or failure to

receive board, shareholder or regulatory approvals. There can be no assurance that the Transaction will proceed

and that such statements will prove to be accurate, as actual results and future events could differ materially from

those anticipated in such statements. Accordingly, readers should not place undue reliance on forward -looking

statements. The Corporation and Daizee disclaim any intention or obligation to update or revise any forward -

looking statements, whether as a result of new information, future events or otherwise, except as required by law.