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Tailwind Capital Corporation Announces Business Combination Agreement with Synergy Disc Replacement Inc. in Respect of Qualifying Transaction

Mergers & Acquisitions

Tailwind Capital Corporation Announces Business Combination Agreement

with Synergy Disc Replacement Inc. in Respect of Qualifying Transaction

CALGARY, ALBERTA -- (March 28, 2019)

NOT FOR DISTRIBUTION TO U.S. NEWSWIRE SERVICES OR FOR DISSEMINATION IN

THE UNITED STATES. ANY FAILURE TO COMPLY WITH THIS RESTRICTION MAY

CONSTITUTE A VIOLATION OF U.S. SECURITIES LAW.

Tailwind Capital Corporation (“ Tailwind”) (TSX VENTURE: TW.P) is pleased to announce

that it has entered into a definitive agreement dated January 14, 2019 (the “ Business

Combination Agreement”) with Synergy Disc Replacement Inc. (“Synergy ”) pursuant to

which Tailwind’s wholly-owned subsidiary, Tailwind Acquisitionco Inc. (“ Tailwind Subco ”),

will amalgamate with Synergy (the “ Amalgamation”) to complete Tailwind’s qualifying

transaction (the “Transaction ”) in accordance with the policies of the TSX Venture Exchange

Inc. (the “TSXV”). As a result of the Amalgamation, Synergy will be come a wholly -owned

subsidiary of Tailwind. Upon completion of the Amalgamation, it is intended that Tailwind will

be known as “SDRi Surgical Solutions Inc.” (the “Resulting Issuer”). The Transaction is subject

to the receipt of all necessary regulatory an d shareholder approvals as well as the satisfaction of

conditions to closing as set out in the Business Combination Agreement.

About Synergy

Synergy is a Canadian based medical device company incorporated in Ontario that provides

innovative solutions to tr eat degenerative disc disease of the cervical spine. Synergy ’s patented

flagship technology, the Synergy Cervical Disc (the “Synergy Disc® ”), is a third generation

cervical disc replacement prosthesis that restores natural motion, while also restoring natural

alignment. This unique feature of the Synergy Disc® solves a major clinical issue that current

cervical discs on the market see with los s of alignment or unpredictable alignment. In addition,

the restoration of alignment feature allows the Synergy Disc® to potentially treat patients with a

straight spine or slight deformity, which surgeons are not comfortable treating with other discs

available on the market. Accordingly, the addressable patient population for the Synergy Disc®

could be almost double that of the current cervical total disc replacement market. The Synergy

Disc® is CE-marked and is currently being sold in Europe and Australia.

The current principal shareholders of Synergy are:

Name:

Percentage Held

(on a fully-diluted basis):

1666529 Ontario Inc.(1) 28.5%

NuVasive, Inc. 13.8%

Note:

(1) Dr. Neil Duggal, Synergy’s Chief Medical Officer who resides in London, Ontario controls 1666529 Ontario Inc.

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Summary of Financial Information for Synergy

The following table sets forth selected unaudited financial information for Synergy for the

financial years ended December 31, 2017 and December 31, 2016 and for the nine month peri od

ended September 30, 2018. The financial information has been prepared in accordance with

International Financial Reporting Standards.

Twelve months ended

Nine months ended

(Unaudited)

Income Statement Data(1) September 30, December 31, December 31,

2018

2017

(Audited)

2016

(Unaudited)

Total Revenues

454

162 131

Loss from Operations

(1,787)

(2,686) (512)

Net Loss

(1,982)

(3,512) (1,395)

Cash Dividends Declared

-

- -

As at As at

Balance Sheet Data(1) September 30, December 31 December 31

2018 2017 2016

Total Current Assets

3,595

2,196 1,573

Total Non-Current Assets

6,036

1,122 1,013

Total Assets

9,631

3,318 2,586

Total Current Liabilities

1,670

5,383 1,280

Total Non-Current Liabilities

282

303 2,333

Total Shareholders Equity

7,679

(2,368) (1,027)

Total Working Capital

1,925

(3,187) 293

Note:

(1) Amounts are provided in thousands of Canadian dollars.

Tailwind Financing

In connection with the Transaction, Tailwind intends to complete a private placement (the

“Subscription Receipt Financing”) of up to 2,857,143 subscription receipts (the “Subscription

Receipts”) on or about April 5, 2019 at a price of $1.75 per Subscription R eceipt for gross

proceeds of up to $5,000,000. Each Subscription Receipt will entitle the holder thereof to

receive, upon satisfaction of certain escrow release conditions (the “Escrow Release

Conditions”) on or before the escrow release deadline, and without payment of additional

consideration, one unit in the capital of Tailwind (a “ Unit”). Each Unit consists of one Resulting

Issuer common share (“Resulting Issue r Share”) and one half of a common share purchase

warrant (each whole warrant, a “Resulting Issue r Warrant”). Each Resulting Issuer Warrant

shall entitle the holder thereof to acquire one Resulting Issuer Share at a price of $2.15 for a

period of 24 months following the closing of the Subscription Receipt Financing , subject to

adjustment. An over -allotment option (the “Over-Allotment Option ”) to purchase up to an

additional 428,571 Subscription Receipts has been granted to the Agent (as defined below).

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Canaccord Genuity Corp. has been engaged as lead agent in connection with the Subscription

Receipt Financing (the “Agent”). The Agent will receive a cash commission equal to 7% of the

aggregate gross proceeds of the Subscription Receipt Financing (and reduced to 2.5% on

president's list orders) (the “Agent’s Commission”), together with an option to purchase up to an

additional 7% of the number of the Resulting Issuer Shares issued upon conversion of the

Subscription Receipts sold under the Subscription Receipt Financing (the “ Agent’s

Compensation Options”). Each Agent ’s Compensation Option will be exerc isable to purchase

one Resulting Issuer Share at a price of $1.75 for a period of 24 months following the closing of

the Subscription Receipt Financing . In addition, on closing of the Subscription Receipt

Financing, Synergy is obligated to pay the lead Ag ent a corporate finance fee of $250,000, half

in cash and half in common shares.

The gross proceeds from the Subscription Receipt Financing (les s certain expenses of the Agent

in connection with the Subscription Receipt Financing ) (the “Escrowed Proceeds”) will be held

in escrow until the satisfaction of the Escrow Release Conditions, including the confirmation that

all conditions precedent to the Transaction, other than the release of the Escrowed Proceeds,

have been satisfied. In the event that the Escrow Release Conditions are not met by April 30,

2019, the Escrowed Proceeds shall be returned to the purchasers pro rata and the Subscription

Receipts shall be automatically cancelled. Synergy shall make up for any short fall in fu nds

payable to the purchasers.

Exemption from Sponsorship

Tailwind plans to rely on the exemption from sponsorship requirements provided by the TSXV's

policies where a brokered private placement greater than $500,000 is completed and the TSXV

receives a satisfactory due diligence letter from the Agent.

Principal Purposes of Funds

The funds to be available to the Resulting Issuer upon the closing of the Transaction are expected

to be approximately $6,628,000, which includes the anticipated net proceeds of t he Subscription

Receipt Financing of approximately $4,525,000 (assuming the Over -Allotment Option is not

exercised) and existing cash on hand of Synergy and Tailwind estimated to equal $2,103,000

immediately following the Amalgamation. These funds are anticipated to be used, principally, as

follows:

Principal Use of Funds(1) Amount

Clinical Trial Expenses $3,800,000

General Corporate and Working Capital Purposes $2,828,000

TOTAL $6,628,000

Notes:

(1) The principal use of funds has been prepared based upon anticipated needs of the Resulting Issuer over a 24 month

period.

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The Resulting Issuer intends to spend the funds available to it as stated above. There may be

circumstances, however, where for sound business reas ons, a reallocation of funds may be

necessary.

About the Transaction

Tailwind held a special meeting of its shareholders on January 18, 2019 (the “ Tailwind

Meeting”) which approved, among other things, (i) adding two Synergy nominees to its board of

directors; (ii) the continuance of Tailwind into Ontario; (iii) the consolidation (the

“Consolidation”) of the issued and outstanding common shares of Tailwind (a “ Tailwind

Share”) prior to the Amalgamation on the basis of one (1) post-Consolidation Tailwind Share for

every 9.9 pre -Consolidation Tailwind Shares; and (iv) the change of the name of Tailwind to

“SDRi Surgical Solutions Inc.”.

Upon completion of the Consolidation, it is anticipated that the 8,000,000 issued and outstanding

Tailwind Shares will be consolidated into 808,080 post-Consolidation Tailwind Shares.

Details regarding the Tailwind Meeting are available in the management information circular

dated December 19, 2018 that has been mailed to shareholders of Tailwind and filed on SEDAR

(www.sedar.com).

Synergy held a special meeting of its shareholders on January 25, 2019 which approved, among

other things, the Amalgamation and related matters.

Under the terms of the Business Combination Agreement, at the effective time of the

Amalgamation, among other things:

(a) The Resulting Issuer will issue to the holders of common shares of Synergy (“Synergy

Shares”), approximately 22,974,187 Resulting Issuer Shares.

(b) Each holder of an outstanding option to purchase Synergy Shares (of which 1,567,7 19 are

issued and outstanding as at the date hereof) (each, a “ Synergy Option ”) immediately

before the completion of the Amalgamation shall exchange each such Synergy Option for

one (1) common share purchase option in the Resulting Issuer (each, a “ Resulting Issuer

Option”), with such Resulting Issuer Option having substantially the same terms and

economic value as the Synergy Option being exchanged.

(c) Each Agent ’s Compensation Option will be exchanged for an economically equivalent

compensation option of the Resulting Issuer.

The deemed issue price per Tailwind Share pur suant to the Transaction is $1.75 on a post -

Consolidation basis, based upon a Consolidation of one (1) post -Consolidation Tailwind Share

for every 9.9 outstanding Tailwind Shares), or $0.177 per Tailwind Share on a pre-Consolidation

basis.

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The completion of the Amalgamation is conditional on the parties obtaining all necessary

regulatory and shareholder approvals in connection with the matters described above and other

conditions customary for a transaction of this type.

Upon completion of the Transaction, NuVasive , Inc., a NASDAQ listed medical device

company, will own approximately 3,394,208 Resulting Issuer Shares representing approximately

11.3% of the share capital of the Resulting Issuer on a fully diluted basis (11.1% assuming

exercise of the Over-Allotment Option) and approximately 12.7% on a non-diluted basis (12.5%

assuming exercise of the Over -Allotment Option). It is anticipated that the only other insiders of

the Resulting Issuer will be its directors and senior officers.

Finder's Fee

Upon closing of the Transaction, and subject to the acceptance of the TSXV, Steven Cochrane

will be paid a finder's fee (the “Finder's Fee”) in connection with the Transaction. The Finder's

Fee shall be payable by the Resulting Issuer, at the Resulting Issuer's option, either by (i) the

payment of $100,000 in cash, or (ii) the payment of $50,000 in cash and the issuance of 54,347

Resulting Issuer Shares.

Arm’s Length Transaction

The Transaction is not a non- arm’s length transaction in accordance with the policies of the

TSXV and is not subject to Tailwind shareholder approval.

Interests of Directors and Officers of Tailwind

Kevin Baker, the President, Chief Executive Officer and a dir ector of Tailwind, beneficially

owns 100,000 Synergy Shares or 0.41% of the issued and outstanding shares of Synergy, prior to

the Amalgamation, on a fully diluted basis.

Proposed Management and Board of Directors of the Resulting Issuer

Upon completion of the Transaction, it is anticipated that the persons identified below will serve

as directors and officers of the Resulting Issuer.

Dan Goldberger, Chief Executive Officer and Director

Mr. Goldberger has over 20 years of experience in medical devices and h as held multiple CEO,

President and Director roles for medical device and biologic companies such as: Xtant Medical,

Sound Surgical Technologies, Xcorporeal, Glucon, OSI Systems, and Optiscan Biomedical. His

deep experience in leadership, fundraising, and management of multi -million dollar companies

serves as the backbone for Synergy’s growth and next stage activities.

Joshua Lev, Chief Financial Officer

Mr. Lev has over 12 years' experience in the financial se rvices industry with his last 7 years

spent as an investment banker and investor focusing on emerging growth companies. Mr. Lev

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joined Wellfleet Partners, Inc., as the Director of Business Development in mid- 2011 to focus on

capital rais es, M&A, strategic transactions and institutional client relations. In 2014, Mr. Lev

helped co -found Aracle Capital, LLC., an investment firm with a focus on early -stage and

emerging-growth companies. Mr. Lev is a former registered representative having pr eviously

held Series 6, 7, 79, 63, and 24 Securities licenses.

Prior to joining Wellfleet, Mr. Lev worked at HSBC in a variety of roles within Personal

Financial Services. He joined the bank as a Retail Management Trainee, completed the Group

Graduate Development Program, and served as a Business Analyst and Planning and Analysis

Manager. At the time of his departure from the bank, Mr. Lev was AVP of Product and Pricing

Strategy for the Retail Bank.

Mr. Lev holds an MBA from the University of North Carolina’s Kenan -Flagler Business School

where he graduated with a concentration in finance and as a member of both the Dean’s List and

Beta Gamma Sigma Honor Society. He also holds a Bachelor of Science in Business &

Management from the Sy Syms School of Busi ness at Yeshiva University, as well as an

Associate Degree in Religious Studies.

Dr. Neil Duggal, Chief Medical Officer and Director

Dr. Duggal was the first surgeon to implant a cervical disc replacement in North America. He

has a clinical practice dedicated to cervical degenerative disc disease and has a longstanding

research and clinical interest in cervical disc arthroplasty. Dr. Duggal plays a critical role in the

dissemination of medical information and the clinical education of the Synergy Disc.

Josh Butters, Chief Operating Officer and Corporate Secretary

Mr. Butters has over 17 years of experience in orthopedic medical devices, with previous

leadership, management, and product development roles at CyMedica Orthopedics, Coorstek

Medical (formerly IMDS), and Stryker Endoscopy. Josh was fundamental to the development of

the Synergy Disc technology and holds over 50 United States published patents. Josh oversees

all of the operational activities for Synergy.

Steve Farlow, Director and Chairman

Mr. Farlow has 30 years’ experience owning, operating and building entrepreneurial businesses.

In recent years he was the founding Executive Director of the Centre for Entrepreneurship

located at Wilfred Laurier University in Waterloo Ontario. He now focusses on supporting

entrepreneurs build globally competitive companies with a specialization in effective board

governance.

George Baran, Director

Mr. Baran has over 30 years of experience in the medical device industry. His responsibilities

have included both business and technical leadership in the acquisition and development of novel

medical device technologies. He has been responsible for the pre- clinical marketing of new drug

delivery technologies to medical opinion leaders and major pharmaceutical companies. This has

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included collaboration with business and clinical partners in the design and co- ordination of pre-

clinical studies.

Mr. Baran has been granted several United States and international patents for medical devices

for drug delivery and minimally invasive surgery. He holds an MBA from the Richard Ivey

School of Business, where he currently serves on the Advisory Board of the Lawrence National

Centre for Policy and Management. Mr. Baran serves as Executive Chairman of the Board of

Directors of Trudell Medical Limited.

In addition to his role at Trudell Medical Limited , Mr. Baran is a Director of Vanrx

Pharmasystems Inc., Sensory Technologies, Mozzaz Corporation, and Sky Medical Technology

Inc. He is also the founder and President of Perfuse Medtec Inc. a Canadian medical device

market development company.

Tom Hodgson, Director

Mr. Hodgson currently serves as CEO and as a Director of Lithium Ame ricas Corp., a T oronto

Stock Exchange - and N ew York Stock Exchange-listed company with development -stage

lithium mining projects in Argentina and Nevada, USA. Prior to joining Lithium Americas, Mr.

Hodgson had a career of more than 30 years in banking, fin ance, and money management, and

has served as COO or CEO, and on the board of a number of public and private companies in

Canada and the United Kingdom. Mr. Hodgson holds a Bachelor of Arts degree in Economics

and Law from Carleton University in Ottawa, Ontario, and a Master of Business Administration

degree in Finance and Accounting from Queen’s University in Kingston, Ontario

Filing Statement

In connection with the Transaction and pursuant to TSXV requirements, Tailwind will file a

filing statement on SE DAR ( www.sedar.com), which will contain details regarding the

Transaction, the Amalgamation, the Subscription Receipts Financing , Synergy, Tailwind and the

Resulting Issuer.

This press release does not constitute an of fer to sell or the solicitation of an offer to buy any

securities in any jurisdiction.

ANY SECURITIES REFERRED TO HEREIN HAVE NOT BEEN AND WILL NOT BE

REGISTERED UNDER THE U.S. SECURITIES ACT OF 1933 (THE “1933 ACT”) AND

MAY NOT BE OFFERED OR SOLD IN THE UNITED STATES OR TO A U.S. PERSON IN

THE ABSENCE OF SUCH REGISTRATION OR AN EXEMPTION FROM THE

REGISTRATION REQUIREMENTS OF THE 1933 ACT AND APPLICABLE U.S. STATE

SECURITIES LAWS. THE ISSUER WILL NOT MAKE ANY PUBLIC OFFERING OF THE

SECURITIES IN THE UNITED STATES.

The TSXV has in no way passed upon the merits of the Transaction and has neither approved nor

disapproved the content of this press release.

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The information contained or referred to in this press release relating to Synergy has been

furnished by Sy nergy. Although Tailwind has no knowledge that would indicate that any

statement contained herein concerning Synergy is untrue or incomplete, neither Tailwind nor

any of its respective directors or officers assumes any responsibility for the accuracy or

completeness of such information.

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

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

shareholder approval. Where applicable, the Transaction cannot close until the required

shareholder 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 Transact ion may not be accurate or complete and should not be

relied upon. Trading in the securities of a capital pool company should be considered highly

speculative.

Notice regarding forward-looking statements:

This release includes forward- looking statements re garding Tailwind, Synergy, and their

respective businesses, which may include, but is not limited to, statements with respect to the

completion of the Transaction, the terms on which the Transaction are intended to be completed,

the terms on which the Subs cription Receipt Financing are intended to be completed, the use of

the net proceeds from the Subscription Receipt Financing, the ability to obtain regulatory

approvals, the proposed business plan of Synergy, the ability of Synergy to obtain approval for

the use of the Synergy Disc® in certain jurisdictions, the benefits to patients of the Synergy

Disc®, the size of the patient population that may be addressed using the Synergy Disc® and

other factors. Often, but not always, forward- looking statements can be identified by the use of

words such as “plans”, “is expected”, “expects”, “scheduled”, “intends”, “contemplates”,

“anticipates”, “believes”, “proposes” or variations (including negative variations) of such

words and phrases, or state that certain actions , events or results “may”, “could”, “would”,

“might” or “will” be taken, occur or be achieved. Such statements are based on the current

expectations of the management of each entity. The forward- looking events and circumstances

discussed in this release, i ncluding completion of the Transaction, may not occur by certain

specified dates or at all and could differ materially as a result of known and unknown risk

factors and uncertainties affecting the companies, including risks regarding the medical device

industry, the risk that Synergy and Tailwind may not obtain all requisite approvals for the

Transaction, including the approval of the TSXV for the Transaction (which may be conditional

upon amendments to the terms of the Transaction), requirements to obtain regulatory approval

for the sale of medical devices, failure to obtain regulatory approvals, economic factors, the

equity markets generally and risks associated with growth and competition. Although Tailwind

and Synergy have attempted to identify important factors that could cause actual actions, events

or results to differ materially from those described in forward- looking statements, there may be

other factors that cause actions, events or results to differ from those anticipated, estimated or

intended. N o forward- looking statement can be guaranteed. Except as required by applicable

securities laws, forward -looking statements speak only as of the date on which they are made