<SEC-DOCUMENT>0001641172-25-018319.txt : 20250709
<SEC-HEADER>0001641172-25-018319.hdr.sgml : 20250709
<ACCEPTANCE-DATETIME>20250709092237
ACCESSION NUMBER:		0001641172-25-018319
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20250709
FILED AS OF DATE:		20250709
DATE AS OF CHANGE:		20250709

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Plutus Financial Group Ltd
		CENTRAL INDEX KEY:			0001933021
		STANDARD INDUSTRIAL CLASSIFICATION:	SECURITY & COMMODITY BROKERS, DEALERS, EXCHANGES & SERVICES [6200]
		ORGANIZATION NAME:           	09 Crypto Assets
		EIN:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-42502
		FILM NUMBER:		251112426

	BUSINESS ADDRESS:	
		STREET 1:		8/F., 80 GLOUCESTER ROAD, WANCHAI
		CITY:			HONG KONG
		STATE:			F4
		ZIP:			00000
		BUSINESS PHONE:		(852) 2968 1192

	MAIL ADDRESS:	
		STREET 1:		8/F., 80 GLOUCESTER ROAD, WANCHAI
		CITY:			HONG KONG
		STATE:			F4
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>form6-k.htm
<DESCRIPTION>6-K
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt"><B>UNITED
STATES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt"><B>SECURITIES
AND EXCHANGE COMMISSION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>Washington,
D.C. 20549</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt"><B>FORM
6-K</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REPORT
OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the month of July 2025.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commission
File Number 001-42502</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt"><B>Plutus
Financial Group Limited</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Translation
of registrant&rsquo;s name into English)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>8/F,
80 Gloucester Road</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Wan
Chai, Hong Kong</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address
of principal executive offices)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;
Form 20-F&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#9744; Form 40-F</FONT></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Entry
into a Merger Agreement</B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 9, 2025, Plutus Financial Group Limited, a Cayman Islands exempted company with limited liability (&ldquo;<U>Plutus</U>&rdquo;),
entered into an Agreement and Plan of Merger (the &ldquo;<U>Merger Agreement</U>&rdquo;), by and between Plutus and Choco Up Group Holdings
Limited, a Cayman Islands exempted company with limited liability (the &ldquo;<U>Choco Up</U>&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Choco
Up is a Singapore-headquartered fintech company specializing in revenue-based and growth capital financing. Choco Up offers financing
options for businesses at various stages, from start-ups to established and public companies with the major market presence in Singapore,
Hong Kong, Australia and Malaysia.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
Merger</I></B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Merger Agreement provides that, among other things and upon the terms and subject to the conditions thereof, the following transactions
will occur (together with the other agreements and transactions contemplated by the Merger Agreement, the &ldquo;<U>Transactions</U>&rdquo;),
and in accordance with the Cayman Companies Act, as amended:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>The
Merger</I>. Plutus will incorporate a wholly owned subsidiary in the Cayman Islands, named &ldquo;Coders Merger Sub Limited&rdquo; (&ldquo;<U>Merger
Sub</U>&rdquo;)<I>. </I>Merger Sub will merge with and into Choco Up, the separate corporate existence of Merger Sub will cease, and
Choco Up will be the surviving corporation and a wholly-owned subsidiary of Plutus (the &ldquo;<U>Merger</U>&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Merger
Consideration</I>. Upon consummation of the Merger (the &ldquo;<U>Closing</U>&rdquo;), among other things, Plutus will acquire all outstanding
equity interests in Choco Up in exchange for a mixture of newly issued Class A ordinary shares of Plutus (the &ldquo;<U>New Class A Shares</U>&rdquo;)
and newly issued Class B ordinary shares of Plutus (the &ldquo;<U>New Class B Shares</U>,&rdquo; and the New Class B Shares together
with the New Class A Shares, the &ldquo;<U>New Ordinary Shares</U>&rdquo;) in a transaction exempt from the registration requirements
under the Securities Act of 1933.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Merger values Plutus at an equity value at US$30,700,000 on a fully-diluted basis, and values Choco Up at an equity value at US$85,000,000
on a fully-diluted basis. [Upon the effective time of the Merger (the &ldquo;<U>Effective Time</U>&rdquo;), all of the issued and outstanding
equity of Choco Up will be exchange for 37,043,500 of the Class A Ordinary Shares and 5,456,500 Class B Ordinary Shares] (the &ldquo;<U>Merger
Consideration</U>&rdquo;). &nbsp;[Choco Up to confirm the description of Merger Consideration]</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Change
of Name</I>. Upon the Effective Time, Plutus will be renamed &ldquo;Choco Up International Holdings Limited&rdquo;.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
board of directors of Plutus has unanimously (i) approved and declared advisable the Merger Agreement, the Merger and the other transactions
contemplated thereby and (ii) resolved to recommend approval of the Merger Agreement and related matters by the shareholders of Plutus.&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Redesignation
and Cancellation of Shares;</I></B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
the Closing Date, immediately before the Effective Time, Plutus shall cause its memorandum and articles of association to be amended
and restated in such form as shall be mutually agreed upon between Choco Up and Plutus (the &ldquo;<U>Plutus A&amp;R MAA</U>&rdquo;).
The Plutus A&amp;R MAA shall include the redesignation of the current Plutus Ordinary Shares (as defined below) as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
(x) effective immediately prior to the Effective Time, 1,818,833 issued and outstanding ordinary shares of Plutus, par value
US$0.0001 each (the &ldquo;<U>Plutus Ordinary Shares</U>&rdquo;), owned by Radiant Global Ventures Limited shall be re-designated as
1,818,833 issued and outstanding New Class B Shares; (y) 33,181,167 authorized but unissued Plutus Ordinary Shares shall be
re-designated as 33,181,167 authorized but unissued New Class B Shares; (z) 13,531,167 issued and outstanding Plutus Ordinary Shares
shall be re-designated as 13,531,167 issued and outstanding New Class A Shares; (xx) 251,468,833 authorized but unissued Plutus
Ordinary Shares shall be re-designated as 251,468,833 authorized but unissued New Class A Shares; and (yy) 3,000,000 authorized but
unissued preference shares of Plutus shall be cancelled (the &ldquo;<U>Re-designation and Cancellation of
Shares</U>&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)
subsequent to the Re-designation and Cancellation of Shares, the authorized share capital of Plutus will be changed from
US$30,300.00 divided into (x) 300,000,000 Ordinary Shares of Plutus of a nominal of a par value of US$0.0001 each, and (y) 3,000,000
Preference Shares of Plutus of a nominal of a par value of US$0.0001 each to US$30,000.00 divided into (xx) 265,000,000 New Class A
Shares of par value US$0.0001 each, and (yy) 35,000,000 New Class B Shares of par value US$0.0001 each.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Conditions
to Closing</I></B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Merger Agreement is subject to the satisfaction or waiver of certain customary closing conditions, including, among others, (i) approval
of the Merger and related matters by the respective shareholders of Plutus and Choco Up, (ii) any regulatory approvals as described in
the Merger Agreement by Plutus and Choco Up, (iii) no provision of any applicable legal requirement prohibiting, enjoining, restricting
or making illegal the consummation of the Merger to be in effect, and no temporary, preliminary or permanent restraining Order enjoining,
restricting or making illegal the Merger to be in effect, (iv) approval of the listing application submitted to Nasdaq by Plutus with
regard to the New Class A Shares; and (v) no stop order, general suspension or material limitation of trading in the Plutus Ordinary
Shares imposed or threatened by the SEC or Nasdaq.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Covenants</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Merger Agreement contains certain covenants and agreements of the parties, including, among others, covenants providing for (i) the parties
to conduct their respective businesses in the ordinary course through the Closing, (ii) promptly after signing, the parties to engage
with certain investors to enter into Private Investment in Public Equity (&ldquo;<U>PIPE</U>&rdquo;) subscription agreements, pursuant
to which, among other things, the PIPE investors would agree to subscribe for and purchase from Plutus on the Closing Date securities
of Plutus for aggregate cash proceeds no less than US$2,000,000, but in any event not exceeding US$5,000,000, &nbsp;(iii) Plutus and
Choco Up to furnish each other and their respective representatives reasonable access through the Closing to their properties, appropriate
officers and employees, books and records, (iv) until the termination of the Merger Agreement or the Closing, neither party to solicit
or accept offers or proposals regarding alternative transactions, (v) Choco Up to prepare and deliver to the Plutus its certain audited
and unaudited consolidated financial statements, (vi) Plutus to take certain other actions to obtain the requisite approval of the shareholders
of Plutus of certain proposals regarding the Merger, (vii) the parties to use reasonable best efforts to consummate the Merger; and (viii)
Plutus to adopt and approve an equity incentive plan that creates a total poll of awards of New Class A Shares not exceeding 2,000,000
New Class A Shares immediately after the Closing, for issuance pursuant to equity awards under such plan.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Representations
and Warranties</I></B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Merger Agreement contains customary representations and warranties by Plutus and Choco Up. The representations and warranties of Plutus
and Choco Up will not survive the Closing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Termination</I></B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Merger Agreement may be terminated under certain customary and limited circumstances at any time prior to the Closing, including (i)
by the mutual written consent of Plutus and Choco Up, (ii) by Plutus or Choco Up, if the Closing shall not have occurred on or before
December 31, 2025 subject to exceptions specified in the Merger Agreement, (iii) by Plutus or Choco Up, if a governmental entity shall
have issued a final, non-appealable order or taken any other non-appealable action, in any case having the effect of permanently restraining,
enjoining or otherwise prohibiting the Merger, (iv) by Plutus or Choco Up, if the other party breaches certain representations, warranties,
or covenants, as specified in the Merger Agreement, and that breach is unable to be cured, or is not cured, within thirty (30) days,
or (iv) by Plutus or Choco Up, if the requisite shareholder approval of Plutus is not obtained.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
copy of the Merger Agreement is filed with this Current Report on Form 6-K (this &ldquo;<U>Current Report</U>&rdquo;) as <U>Exhibit 10.1</U>,
and is incorporated herein by reference, and the foregoing description of the Merger Agreement is qualified in its entirety by reference
thereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><B>Certain
Related Agreements</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Plutus
Voting Agreement</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 9, 2025, in connection with the execution of the Merger Agreement, certain Plutus shareholders entered into the Plutus Voting Agreement
with Plutus and Choco Up, pursuant to which, among other things, they pledged to support the Transactions and vote all their shares for
the Transactions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
copy of the Plutus Voting Agreement is filed with this Current Report as <U>Exhibit 10.2</U>, and is incorporated herein by reference.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Lock-up
Agreement</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the Transactions, each of the shareholders of Choco Up as of the date of the Merger Agreement is entering into a lock-up
agreement with the Company pursuant to which they have agreed not to transfer the shares received in consideration of the Merger for
a period of 180 days following the Merger closing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Disclaimer</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Merger Agreement and the Plutus Voting Agreement referenced have been included to provide investors with information regarding their
terms. They are not intended to provide any other factual information about Plutus or its affiliates or Choco Up. The representations,
warranties, covenants and agreements contained in the Merger Agreement, the Plutus Voting Agreement and the other documents related thereto
were made only for purposes of the Merger Agreement as of the specific dates therein, were solely for the benefit of the parties to such
agreements, may be subject to limitations agreed upon by the contracting parties, including being qualified by confidential disclosures
made for the purposes of allocating contractual risk between the parties to such agreements instead of establishing these matters as
facts, and may be subject to standards of materiality applicable to the contracting parties that differ from those applicable to investors.
Investors are not third-party beneficiaries under the Merger Agreement and the Plutus Voting Agreement and should not rely on the representations,
warranties, covenants and agreements contained therein or any descriptions thereof as characterizations of the actual state of facts
or condition of the parties thereto or any of their respective subsidiaries or affiliates. Moreover, information concerning the subject
matter of representations and warranties may change after the date of the Merger Agreement and the Plutus Voting Agreement, as applicable,
which subsequent information may or may not be fully reflected in Plutus&rsquo;s public disclosures.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 9, 2025, Plutus issued a press release (the &ldquo;<U>Press Release</U>&rdquo;) announcing the execution of the Merger Agreement.
The Press Release is attached hereto as <U>Exhibit 99.1</U> and incorporated by reference herein.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
information mentioned herein, including <U>Exhibit 99.1</U>, is furnished and shall not be deemed &ldquo;filed&rdquo; for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended (the &ldquo;<U>Exchange Act</U>&rdquo;), or otherwise subject to liabilities
under that section, and shall not be deemed to be incorporated by reference into the filings of Plutus under the Securities Act of 1933,
as amended, or the Exchange Act, regardless of any general incorporation language in such filings. This Current Report on Form 6-K will
not be deemed an admission as to the materiality of any information contained herein, including <U>Exhibit 99.1</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Additional
Information and Where to Find It</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the proposed Merger, Plutus intends to file relevant materials with the U.S. Securities and Exchange Commission (the
&ldquo;<U>SEC</U>&rdquo;), which will include a proxy statement/prospectus. The definitive proxy statement/prospectus and other relevant
documents will be mailed to the shareholders of Plutus as of the record date established for voting on the proposed Merger and will contain
important information about the proposed Merger and related matters. Shareholders of Plutus and other interested persons are advised
to read, when available, these materials (including any amendments or supplements thereto) and any other relevant documents in connection
with Plutus&rsquo; solicitation of proxies for the meeting of shareholders to be held to approve, among other things, the proposed Merger
because they will contain important information about Plutus, Choco Up and the proposed Merger. Shareholders will also be able to obtain
copies of the preliminary proxy statement/prospectus, the definitive proxy statement/prospectus and other relevant materials in connection
with the transaction without charge, once available, at the SEC&rsquo;s website at www.sec.gov or by accessing Plutus&rsquo; website
at http://www.plutusfingroup.com./en/index.php.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Participants
in the Solicitation</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plutus
and its respective directors and executive officers may be deemed participants in the solicitation of proxies from Plutus&rsquo;s shareholders
in connection with the proposed Merger. The Plutus&rsquo;s shareholders and other interested persons may obtain, without charge, more
detailed information regarding the directors and officers of the Plutus as reflected of the Plutus&rsquo;s most recent 20F as filed with
the SEC. Information regarding the persons who may, under SEC rules, be deemed participants in the solicitation of proxies to the Plutus&rsquo;s
shareholders in connection with the proposed Merger will be set forth in the proxy statement/prospectus for the proposed Merger when
available. Additional information regarding the interests of participants in the solicitation of proxies in connection with the proposed
Merger will be included in the proxy statement/prospectus that the Plutus intends to file with the SEC. You may obtain free copies of
these documents as described in the preceding paragraph.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Choco
Up and its respective directors and executive officers may also be deemed to be participants in the solicitation of proxies from the
shareholders of the Plutus in connection with the proposed Merger. A list of the names of such directors and executive officers and information
regarding their interests in the proposed Merger will be included in the proxy statement/prospectus for the proposed Merger when available.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>No
Solicitation or Offer</B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
communication shall neither constitute an offer to sell nor the solicitation of an offer to buy any securities, or the solicitation of
any proxy, vote, consent or approval in any jurisdiction in connection with the Merger, nor shall there be any sale of securities in
any jurisdiction in which the offer, solicitation or sale would be unlawful prior to any registration or qualification under the securities
laws of any such jurisdictions. This communication is restricted by law; it is not intended for distribution to, or use by any person
in, any jurisdiction where such distribution or use would be contrary to local law or regulation.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Forward-Looking
Statements Legend</B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
communication contains forward-looking statements. The words &ldquo;anticipate,&rdquo; &ldquo;believe,&rdquo; &ldquo;continue,&rdquo;
&ldquo;could,&rdquo; &ldquo;estimate,&rdquo; &ldquo;expect,&rdquo; &ldquo;intend,&rdquo; &ldquo;may,&rdquo; &ldquo;might,&rdquo; &ldquo;plan,&rdquo;
&ldquo;possible,&rdquo; &ldquo;potential,&rdquo; &ldquo;predict,&rdquo; &ldquo;project,&rdquo; &ldquo;should,&rdquo; &ldquo;would&rdquo;
and similar expressions may identify forward-looking statements, but the absence of these words does not mean that a statement is not
forward-looking. All statements other than statements of historical facts contained in this communication, including statements regarding
the expected timing and structure of the Merger, the ability of the parties to complete the Merger, the expected benefits of the Merger,
the tax consequences of the Merger, Plutus&rsquo; future results of operations and financial position, business strategy and its expectations
regarding the application and commercialization of its products. These forward-looking statements are not guarantees of future performance,
conditions or results, and involve a number of known and unknown risks, uncertainties, assumptions and other important factors, many
of which are outside the control of Plutus and Choco-Up, that could cause actual results or outcomes to differ materially from those
discussed in the forward-looking statements. Important factors, among others, that may affect actual results or outcomes include, but
are not limited to: the risk that the Merger and related transactions may not be completed in a timely manner or at all, including the
risk that the Merger and related transactions may not close due to one or more closing conditions to the transaction not being satisfied
or waived, which may adversely affect the price of Plutus&rsquo; securities; the risk that Plutus&rsquo; shareholder approval of the
Merger is not obtained; the inability to recognize the anticipated benefits of the Merger, which may be affected by, among other things,
the failure to receive certain governmental and regulatory approvals (if applicable); the occurrence of any event, change or other circumstance
that could give rise to the termination of the Merger Agreement; changes in general economic conditions, including as a result of the
COVID 19 pandemic or the conflicts between Russia and Ukraine and between Israel and Palestine; the outcome of litigation related to
or arising out of the Merger (if any), or any adverse developments therein or delays or costs resulting therefrom; the effect of the
announcement or pendency of the transactions on Plutus and Choco-Up&rsquo;s respective business relationships, operating results, and
businesses generally; the ability of Plutus to continue to meet Nasdaq&rsquo;s listing standards following the consummation of the Merger;
costs related to the Merger; that the price of Plutus&rsquo; securities may be volatile due to a variety of factors, including Plutus
and Choco-Up&rsquo;s inability to implement their respective business plans or meet or exceed their financial projections and changes
in the combined capital structure; the ability to implement business plans, forecasts, and other expectations after the completion of
the Merger, and identify and realize additional opportunities; and the ability of Choco Up to implement its strategic initiatives.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
foregoing list of factors is not exhaustive. You should carefully consider the foregoing factors and the other risks and uncertainties
that will be described in the &ldquo;Risk Factors&rdquo; section of the proxy statement and certain other documents filed or that may
be filed by Plutus from time to time with the SEC following the date hereof. These filings identify and address other important risks
and uncertainties that could cause actual events and results to differ materially from those contained in the forward-looking statements.
Forward-looking statements speak only as of the date they are made. Readers are cautioned not to put undue reliance on forward-looking
statements, and Plutus assumes no obligation and does not intend to update or revise these forward-looking statements, whether as a result
of new information, future events, or otherwise.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plutus
does not give any assurance that Plutus or Choco Up will achieve their expectations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center; background-color: white">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SIGNATURE</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    July 9, 2025</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Plutus
    Financial Group Limited</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Ting Kin Cheung</I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ting
    Kin Cheung</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Executive Officer </FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><BR STYLE="clear: both"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXHIBIT
INDEX</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
    No.</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description
    of Exhibits</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1*</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ex10-1.htm">Agreement and Plan of Merger by and among Plutus Financial Group Limited and Choco Up Group Holdings Limited dated July 9, 2025</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.2</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ex10-2.htm">Plutus Voting Agreement, dated July 9, 2025, by and among Plutus, Choco Up and the shareholders named therein</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ex99-1.htm">Press Release, dated July 9, 2025</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">104</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cover
    Page Interactive Data File (embedded within the Inline XBRL document)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*
Certain of the exhibits and schedules to this exhibit have been omitted in accordance with Regulation S-K Item 601(b)(2) or 601(a)(5),
as applicable. Plutus agrees to furnish supplementally a copy of all omitted exhibits and schedules to the SEC upon its request.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

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<DOCUMENT>
<TYPE>EX-10.1
<SEQUENCE>2
<FILENAME>ex10-1.htm
<DESCRIPTION>EX-10.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
10.1</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Execution
Version</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">AGREEMENT
AND PLAN OF MERGER</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">by
and among</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plutus
Financial Group Limited</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>and</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Choco
Up Group Holdings Limited</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">dated
as of July 9, 2025</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TABLE
OF CONTENTS</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-transform: uppercase"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
    I DEFINITIONS</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; text-transform: uppercase">2</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Defined
    Terms</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 0.25in">2</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-transform: uppercase"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
    II THE MERGER</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; text-transform: uppercase">21</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pre-Closing
    Actions</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">21</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.2</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Merger.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">21</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.3</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Closing</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">22</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.4</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
    Time.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">22</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.5</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effect
    of Merger</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">22</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.6</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Governing
    Documents</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">22</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.7</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Directors
    and Officers</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">22</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-transform: uppercase"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
    III TREATMENT OF SECURITIES</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; text-transform: uppercase">23</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Treatment
    of Shares</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">23</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dissenting
    Shares</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">24</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.3</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange
    Procedures</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">24</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.4</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Issuance
    of the Closing Number of Securities.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">24</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.5</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plutus
    Closing Certificate</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">25</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.6</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Closing
    Calculations</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">25</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.7</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Withholding
    Taxes</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">26</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.8</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taking
    of Necessary Action; Further Action</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">26</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-transform: uppercase"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
    IV REPRESENTATIONS AND WARRANTIES OF Target</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; text-transform: uppercase">26</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Organization
    and Qualification</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">26</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Target
    Subsidiaries.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">27</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Capitalization
    of the Target.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">28</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.4</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Authority
    Relative to this Agreement</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">29</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.5</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
    Conflict; Required Filings and Consents.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">29</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.6</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Compliance;
    Approvals</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">30</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.7</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial
    Statements</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">31</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.8</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
    Undisclosed Liabilities</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">31</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.9</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Absence
    of Certain Changes or Events</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">32</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.10</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Litigation</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">32</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.11</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employee
    Benefit Plans.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">32</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.12</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Labor
    Matters.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 0.25in">34</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.13</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Real
    Property; Tangible Property.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">35</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.14</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taxes.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">37</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.15</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brokers;
    Third Party Expenses</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">38</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.16</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intellectual
    Property</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">38</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.17</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Data
    Privacy and Cybersecurity</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">40</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.18</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Agreements,
    Contracts and Commitments.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">40</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.19</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insurance</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">43</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.20</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interested
    Party Transactions</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">43</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.21</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information
    Supplied</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">43</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.22</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-Bribery;
    Anti-Corruption</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">44</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.23</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">International
    Trade; Sanctions.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">45</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.24</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclaimer
    of Other Warranties</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">46</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-transform: uppercase"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
    V REPRESENTATIONS AND WARRANTIES OF Plutus AND MERGER SUB</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; text-transform: uppercase">47</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Organization
    and Qualification.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">47</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.2</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plutus
    Subsidiaries.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">47</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.3</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Capitalization.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">48</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.4</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Authority
    Relative to this Agreement</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">50</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.5</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
    Conflict; Required Filings and Consents.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">50</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.6</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Compliance;
    Approvals</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">51</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.7</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plutus
    SEC Reports and Financial Statements.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">51</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.8</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Absence
    of Certain Changes or Events</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">53</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.9</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Litigation</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">53</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.10</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employee
    Benefit Plans.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">54</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.11</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Labor
    Matters.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">55</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.12</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Real
    Properties; Tangible Property.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">57</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.13</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taxes.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">58</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.14</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brokers</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">59</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.15</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intellectual
    Property</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">59</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.16</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Data
    Privacy and Cybersecurity</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">61</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.17</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Agreements,
    Contracts and Commitments.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">62</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.18</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insurance</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">64</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0"><BR>
</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.19</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interested
    Party Transactions</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 0.25in">64</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.20</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information
    Supplied</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">65</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.21</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-Bribery;
    Anti-Corruption</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">65</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.22</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">International
    Trade; Sanctions.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">66</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.23</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plutus
    Listing</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">67</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.24</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclaimer
    of Other Warranties</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">67</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-transform: uppercase"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
    VI CONDUCT PRIOR TO THE CLOSING</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; text-transform: uppercase">68</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Conduct
    of Business by Target Group Companies</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">68</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.2</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Conduct
    of Business by the Plutus Group Companies</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">71</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.3</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Requests
    for Consent</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">75</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-transform: uppercase"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
    VII ADDITIONAL AGREEMENTS</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; text-transform: uppercase">75</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Proxy
    Statement; Special Meeting; Shareholder Approvals.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">75</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.2</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Listing
    Application; Listing</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">77</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.3</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
    Regulatory Matters.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">78</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.4</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
    Filings; Press Release.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">79</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.5</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Confidentiality;
    Communications Plan; Access to Information.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">79</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.6</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reasonable
    Best Efforts</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">81</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.7</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclosure
    of Certain Matters</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">81</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.8</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
    Solicitation.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">81</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.9</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director
    and Officer Indemnification and Insurance.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">82</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.10</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax
    Matters.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">84</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.11</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Board
    of Directors; Officer.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">85</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.12</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity
    Incentive Plan</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">85</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.13</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PIPE
    Financing.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">85</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.14</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporation
    of Merger Sub and Execution and Delivery of Joinder to Merger Agreement.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">86</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-transform: uppercase"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
    VIII CONDITIONS TO THE TRANSACTION</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; text-transform: uppercase">87</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Conditions
    to Obligations of Each Party&rsquo;s Obligations</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">87</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.2</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additional
    Conditions to Obligations of the Target</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">87</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.3</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additional
    Conditions to the Obligations of Plutus</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">88</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-transform: uppercase"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
    IX TERMINATION</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; text-transform: uppercase">89</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Termination</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">89</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.2</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notice
    of Termination; Effect of Termination.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">90</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-transform: uppercase"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
    X NO SURVIVAL</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; text-transform: uppercase">91</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
    Survival</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 0.25in">91</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-transform: uppercase"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
    XI GENERAL PROVISIONS</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; text-transform: uppercase">91</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notices</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">91</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.2</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interpretation</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">92</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.3</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Counterparts;
    Electronic Delivery</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">92</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.4</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entire
    Agreement; Third Party Beneficiaries</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">93</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.5</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Severability</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">93</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.6</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
    Remedies; Specific Performance</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">93</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.7</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Governing
    Law</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">94</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.8</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
    to Jurisdiction; Waiver of Jury Trial.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">94</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.9</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rules
    of Construction</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">95</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.10</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expenses</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">95</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.11</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assignment</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">96</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.12</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendment</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">96</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.13</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Extension;
    Waiver</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">96</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.14</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
    Recourse</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">96</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.15</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclosure
    Letters and Exhibits</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">96</TD></TR>
  </TABLE>
<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-decoration: none">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>EXHIBITS</U></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-decoration: none">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit
    A</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
    of Lock-Up Agreement</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit
    B</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
    of Plan of Merger</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit
    C</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
    of Plutus A&amp;R MAA </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit
    D</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
    of Joinder to Merger Agreement</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit
    E</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Target
    Restructuring Chart</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">AGREEMENT
AND PLAN OF MERGER</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
AGREEMENT AND PLAN OF MERGER is made and entered into as of July 9, 2025 (this &ldquo;<U>Agreement</U>&rdquo;), by and among (a) Plutus
Financial Group Limited, a Cayman Islands exempted company with limited liability (&ldquo;<U>Plutus</U>&rdquo;), and (b) Choco Up Group
Holdings Limited, a Cayman Islands exempted company with limited liability (the &ldquo;<U>Target</U>&rdquo;). Each of Plutus, Merger
Sub (after its execution of the Joinder to Merger Agreement), and the Target will individually be referred to herein as a &ldquo;<U>Party</U>&rdquo;
and, collectively, as the &ldquo;<U>Parties</U>&rdquo;.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RECITALS</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WHEREAS</B>,
Plutus is a company listed on the Nasdaq Stock Market (&ldquo;<U>Nasdaq</U>&rdquo;);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WHEREAS</B>,
in anticipation of the Merger (as defined below), Plutus intends to incorporate a Cayman Islands exempted company limited by shares to
be named &ldquo;Coders Merger Sub Limited&rdquo; as a direct, wholly owned subsidiary of Plutus (&ldquo;<U>Merger Sub</U>&rdquo;) as
soon as reasonably practicable after the date of this Agreement but prior to the Closing;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WHEREAS</B>,
the Parties intend to effect the Merger upon the terms and conditions set forth in this Agreement whereby Merger Sub shall be merged
with and into the Target (the &ldquo;<U>Merger</U>&rdquo;), with the Target being the Surviving Sub (as defined below) and becoming a
direct wholly owned subsidiary of Plutus;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WHEREAS</B>,
it is contemplated that upon the Closing, Plutus shall be renamed as &ldquo;Choco Up International Holdings Limited&rdquo; in connection
with the adoption of the Plutus A&amp;R MAA (as defined below), and shall trade publicly on the Nasdaq under a new ticker symbol as designated
by the Target;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WHEREAS</B>,
the board of directors of Plutus (the &ldquo;<U>Plutus Board</U>&rdquo;) has unanimously (a) determined that it is fair to, and in the
best interests of, Plutus and its shareholders, for Plutus to enter into this Agreement and to consummate the Transactions contemplated
under this Agreement, including the Merger, (b) approved the execution, delivery and performance of this Agreement and the consummation
of the Transactions contemplated under this Agreement, including the Merger, and (c) determined to recommend that the shareholders of
Plutus vote to approve the Plutus Shareholder Matters (as defined below) (the &ldquo;<U>Plutus Board Recommendation</U>&rdquo;);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WHEREAS</B>,
the board of directors of the Target has unanimously (a) determined that it is fair to, and in the best interests of, the Target and
its shareholders, for the Target to enter into this Agreement and to consummate the Transactions contemplated under this Agreement, including
the Merger, (b) approved the execution, delivery and performance of this Agreement and the consummation of the Transactions contemplated
under this Agreement, including the Merger, and (c) determined to recommend that the shareholders of the Target approve the execution,
delivery and performance of this Agreement and the Plan of Merger by the Target and the consummation of the Transactions contemplated
under this Agreement and the Plan of Merger, including the Merger;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WHEREAS</B>,
the shareholders of the Target have adopted applicable resolutions dated as of or prior to the date hereof approving the execution, delivery
and performance of this Agreement and the Plan of Merger by the Target and the consummation by the Target of the Transactions contemplated
under this Agreement and the Plan of Merger, including the Merger;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WHEREAS</B>,
as a condition to the willingness of, and an inducement to, the Target to enter into this Agreement, contemporaneously with the execution
and delivery of this Agreement, Radiant Global Ventures Limited and Divine Star Ventures Limited (the &ldquo;<U>Plutus Controlling Shareholders</U>&rdquo;)
which collectively own as of the date hereof no less than 67.23% of the aggregate voting power of Plutus are entering into a voting agreement
(as may be amended or restated, the &ldquo;<U>Plutus Voting Agreement</U>&rdquo;) agreeing to vote as shareholder of Plutus in favor
of the Plutus Shareholder Matters pursuant to the terms and conditions of the Plutus Voting Agreement;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WHEREAS</B>,
as a condition to the willingness of, and an inducement to each of the Parties to enter into this Agreement, contemporaneously with the
execution and delivery of this Agreement, other than Percy HUNG, each of (i) Honest Legend Limited, O&amp;K Investment Limited, Triple
Gold Enterprise Limited, Interactive Wealth International Limited and Sunny Best Investment Limited (collectively, the &ldquo;<U>Target
Current Shareholders</U>&rdquo;) and (ii) the Plutus Controlling Shareholders is entering into a lock-up agreement with Plutus, in substantially
the form attached hereto as <U>Exhibit A</U> (as may be amended or restated, the &ldquo;<U>Lock-Up Agreement</U>&rdquo;) with respect
to the New Ordinary Shares that will be held by such Target Current Shareholders or Plutus Controlling Shareholder, as applicable, on
or immediately after the Effective Time. Each of the designated entity directly controlled by Percy HUNG (the &ldquo;<U>Percy&rsquo;s
Holding Vehicle</U>&rdquo;) and the designated entity directly controlled by Heng TAM (the &ldquo;<U>Heng&rsquo;s Holding Vehicle</U>&rdquo;,
together with the Percy&rsquo;s Holding Vehicle and the Target Current Shareholders, &ldquo;<U>Target Shareholders</U>&rdquo;) shall
execute a joinder to the Lock-Up Agreement before the Closing, pursuant to which the Percy&rsquo;s Holding Vehicle and the Heng&rsquo;s
Holding Vehicle will accede to the terms of the Lock-Up Agreement and join the Lock-Up Agreement as a party; and</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WHEREAS</B>,
in contemplation of the Transactions, the Target intends to undertake a Target Restructuring.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOW,
THEREFORE</B>, in consideration of the covenants, promises and representations set forth herein, and for other good and valuable consideration,
the receipt and sufficiency of which are hereby acknowledged, the Parties agree as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
I<BR>
<U>DEFINITIONS</U></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.1 <U>Defined
Terms</U>. For purposes of this Agreement, the following capitalized terms have the following meanings:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Accounting
Principles</U>&rdquo; means, with respect to the Target Group Companies, IFRS, and, with respect to Plutus Group Companies, U.S. GAAP,
in each case as in effect at the date of the financial statement to which it refers or if there is no such reference, then the same accounting
principles, practices, procedures, policies and methods (with consistent classifications, judgments, elections, inclusions, exclusions
and valuation and estimation methodologies) used and applied by the relevant Person in the preparation of the latest audited financial
statements of such Person. &ldquo;<U>Target Accounting Principles</U>&rdquo; and &ldquo;<U>Plutus Accounting Principles</U>&rdquo; shall
be construed accordingly.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Additional
Plutus SEC Reports</U>&rdquo; shall have the meaning set forth in <U>Section 5.7(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Affiliate</U>&rdquo;
shall mean, as applied to any Person, any other Person directly or indirectly controlling, controlled by or under direct or indirect
common control with, such Person. For purposes of this definition, &ldquo;control&rdquo; (including with correlative meanings, the terms
&ldquo;controlling,&rdquo; &ldquo;controlled by&rdquo; and &ldquo;under common control with&rdquo;), as applied to any Person, means
the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of such Person,
whether through the ownership of voting securities, by contract or otherwise.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Aggregate
PIPE Proceeds</U>&rdquo; shall have the meaning set forth in <U>Section 7.1(d)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Agreement</U>&rdquo;
shall have the meaning set forth in the Preamble hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Anti-Money
Laundering and Anti-Corruption Laws</U>&rdquo; shall have the meaning set forth in <U>Section 4.22(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Approvals</U>&rdquo;
shall have the meaning set forth in <U>Section 4.6</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Arbitrator</U>&rdquo;
shall have the meaning set forth in <U>Section 11.8(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Business
Day</U>&rdquo; shall mean any day other than a Saturday, a Sunday or other day on which commercial banks in New York, the PRC, Hong Kong,
Republic of Singapore or the Cayman Islands are authorized or required by Legal Requirements to close.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Cash
and Cash Equivalents</U>&rdquo; as of a specified time with respect to any Person means the cash, cash equivalents, checks received but
not cleared and deposits in transit of such Person, less any Restricted Cash and any cash overdrafts, issued but uncleared checks or
other negative balances, as well other short-term and highly liquid investments that are readily convertible to known amounts of cash
that are subject to an insignificant risk of changes in value and have an original maturity of three months or less from the date of
acquisition.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Cayman
Companies Act</U>&rdquo; means the Companies Act (as revised) of the Cayman Islands.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Cayman
Registrar</U>&rdquo; means the Registrar of Companies of the Cayman Islands.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Change
in Recommendation</U>&rdquo; shall have the meaning set forth in <U>Section 7.1(c)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Closing</U>&rdquo;
shall have the meaning set forth in <U>Section 2.3</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Closing
Date</U>&rdquo; shall have the meaning set forth in <U>Section 2.3</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Closing
Payments Schedule</U>&rdquo; shall have the meaning set forth in <U>Section 3.6.</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Code</U>&rdquo;
shall mean the Internal Revenue Code of 1986, as amended.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Copyrights</U>&rdquo;
shall have the meaning set forth in the definition of &ldquo;<U>Intellectual Property</U>&rdquo; in <U>Section 1.1</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Contract</U>&rdquo;
shall mean any contract, subcontract, agreement, indenture, note, bond, loan or credit agreement, instrument, lease, mortgage, deed of
trust, license, sublicense, commitment, guaranty or other legally binding commitment, arrangement or understanding, whether written or
oral, in each case, as amended and supplemented from time to time and including all schedules, annexes and exhibits thereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>COVID-19</U>&rdquo;
shall mean SARS-CoV-2 or COVID-19, and any evolutions or mutations thereof or other epidemics, pandemics or widespread disease outbreaks.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Customs
&amp; International Trade Authorizations</U>&rdquo; shall mean any and all licenses, license exceptions, notification requirements, registrations
and approvals required pursuant to the Customs &amp; International Trade Laws for the lawful export, deemed export, re-export, deemed
re-export transfer or import of items subject to the Customs &amp; International Trade Laws.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Customs
&amp; International Trade Laws</U>&rdquo; shall mean any applicable import, customs and trade, export and anti-boycott laws, rules, or
regulations of any jurisdiction in which any Plutus Group Company or Target Group Company is incorporated or does business, including,
but not limited to: (a) the laws, rules, and regulations administered or enforced by U.S. Customs and Border Protection, U.S. Immigration
and Customs Enforcement, the U.S. Department of Commerce (including the Bureau of Industry and Security and the International Trade Administration),
the U.S. International Trade Commission, the U.S. Department of State (including the Directorate of Defense Trade Controls) and their
predecessor agencies; (b) the Tariff Act of 1930, as amended; (c) the Export Administration Act of 1979, as amended; (d) the Export Control
Reform Act of 2018; (e) the Export Administration Regulations, including related restrictions with regard to transactions involving Persons
on the U.S. Department of Commerce Denied Persons List, Unverified List or Entity List; (f) the Arms Export Control Act, as amended;
(g) the International Traffic in Arms Regulations, including related restrictions with regard to transactions involving Persons on the
Debarred List; (h) the Foreign Trade Regulations pursuant to 15 C.F.R. Part 30; (i) the anti-boycott laws, rules and regulations administered
by the U.S. Department of Commerce; and (j) the anti-boycott laws, rules and regulations administered by the U.S. Department of the Treasury.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Designated
Persons</U>&rdquo; shall have the meaning set forth in <U>Section 6.3(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Dissenting
Shareholders</U>&rdquo; shall have the meaning set forth in <U>Section 3.2</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Dissenting
Shares</U>&rdquo; shall have the meaning set forth in <U>Section 3.2</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Domain
Names</U>&rdquo; shall have the meaning set forth in the definition of &ldquo;<U>Intellectual Property</U>&rdquo; in <U>Section 1.1</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Effective
Time</U>&rdquo; shall have the meaning set forth in <U>Section 2.4(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Employee
Benefit Plan</U>&rdquo; shall mean each &ldquo;employee benefit plan&rdquo; (within the meaning of Section 3(3) of ERISA, whether or
not subject to ERISA) and each other retirement, supplemental retirement, deferred compensation, employment, bonus, incentive compensation,
stock purchase, employee stock ownership, equity-based, phantom-equity, profit-sharing, severance, termination protection, change in
control, retention, employee loan, retiree medical or life insurance, educational, employee assistance, fringe benefit and all other
employee benefit plan, policy, agreement, program or arrangement, whether oral or written, in each case other than any statutory benefit
plan to the extent mandated by Legal Requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Equity
Incentive Plan</U>&rdquo; shall have the meaning set for the in <U>Section &lrm;7.12</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Excluded
Target Shares</U>&rdquo; shall have the meaning set forth in <U>Section 3.1(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Exchange
Act</U>&rdquo; shall mean the United States Securities Exchange Act of 1934, as amended, and the rules and regulations promulgated thereunder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Financial
Requirement</U>&rdquo; means on the Closing Date, Plutus Cash Level exceeds zero (USD $0.00).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Fundamental
Representations</U>&rdquo; shall mean:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
in the case of the Target, the representations and warranties contained in <U>Section 4.1</U> (Organization and Qualification) (other
than <U>Section 4.1(c)</U>); the second sentence of <U>Section 4.2(a)</U> (Target Subsidiaries); <U>Section 4.3</U> (Capitalization of
the Target); <U>Section 4.4</U> (Authority Relative to this Agreement); <U>Section 4.5(a)(i)</U> (No Conflict; Required Filings and Consents);
<U>Section 4.6(b)</U> (Compliance; Approvals) and <U>Section 4.15</U> (Brokers; Third Party Expenses); and</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
in the case of the Plutus Parties, the representations and warranties contained in <U>Section 5.1</U> (Organization and Qualification)
(other than <U>Section 5.1(c)</U>); the second sentence of <U>Section 5.2(a)</U> (Plutus Subsidiaries); <U>Section 5.2(e)</U> (Plutus
Subsidiaries); <U>Section 5.3</U> (Capitalization); <U>Section 5.4</U> (Authority Relative to this Agreement); <U>Section 5.5(a)(i)</U>
(No Conflict; Required Filings and Consents); and <U>Section 5.14</U> (Brokers; Third Party Expenses).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Governing
Documents</U>&rdquo; shall mean the legal documents by which any Person (other than an individual) establishes its legal existence or
which govern its internal affairs, including, as applicable, certificates of incorporation or formation, memorandum and articles of association,
bylaws, limited partnership agreements and limited liability company operating agreements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Governmental
Entity</U>&rdquo; shall mean: (a) any federal, provincial, state, local, municipal, foreign, national or international court, governmental
commission, government or governmental authority, department, regulatory or administrative agency, board, bureau, agency or instrumentality,
tribunal, arbitrator or arbitral body (public or private), or similar body; (b) any self-regulatory organization; (c) any stock exchange
on which the securities of any Party of its Affiliates are listed; or (d) any political subdivision of any of the foregoing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Heng&rsquo;s
Holding Vehicle</U>&rdquo; shall have the meaning set forth in the Preamble hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>HKIAC</U>&rdquo;
shall have the meaning set forth in <U>Section 11.8(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>HKIAC
Rules</U>&rdquo; shall have the meaning set forth in <U>Section 11.8(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>IFRS</U>&rdquo;
shall mean the International Financial Reporting Standards issued by the International Accounting Standards Board.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Incidental
Inbound License</U>&rdquo; shall mean any (a) non-exclusive license for third party Software that is in the nature of a &ldquo;shrink-wrap&rdquo;
or &ldquo;click-wrap&rdquo; license agreement or otherwise for non-customized, off-the-shelf Software that is in object code form and
generally commercially available under standard terms and conditions for which the total upfront and annual fees or other payments are
less than US$500,000; or (b) Contract with a non-exclusive license that is merely ancillary or incidental to the transaction contemplated
in such Contract, the commercial purpose of which is primarily for something other than such license, such as a Contract to purchase
or lease equipment (<I>e.g.</I>, a photocopier, computer or mobile phone) that also contains an inbound non-exclusive license of embedded
third party Intellectual Property.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Indebtedness</U>&rdquo;
shall mean, as of the relevant time means, without duplication, with respect to any Person, all of the following (without duplication
or double-counting):</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
any indebtedness for borrowed money;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
any obligations evidenced by bonds, debentures, notes or other similar instruments;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
any obligations to pay the deferred or unpaid purchase price of property, stock or services or other assets, including any earn-out or
other contingent payments;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
any obligations as lessee under capitalized leases (as categorized in the Plutus Financial Statements, or required to be capitalized
in accordance with the applicable Accounting Standards);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
any obligations, contingent or otherwise, by which such Person assured a creditor against loss, including under acceptance, letters of
credit or similar facilities to the extent drawn;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
any obligations for (i) amounts due to employees of such Person for employee reimbursement, (ii) capital expenditure payables and (iii)
individual income tax refund payable;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)
any obligations in respect of (i) accrued severance and accrued bonuses, (ii) unfunded or underfunded pension or pension-like liabilities
and any unfunded or underfunded post-retirement and post-employment benefits, including in respect of retiree medical or welfare benefits,
or (iii) unfunded or underfunded deferred compensation plans, Contracts or arrangements, and, in each case, the employer portion of any
payroll, social security, employment or other similar Taxes and &ldquo;tax gross-up&rdquo; payments, if any, due or payable as a result
of or in connection with any of the indebtedness described in sub-clauses (i), (ii) and (iii);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)
any debt or inventory financing, discounting or factoring or sale or loan arrangement of such Person the purpose of which is to raise
money or provide finance or credit;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
any unpaid but accrued corporate income tax;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(j)
any overdue payable balance which is in excess of the contract payment term or inconsistent with the normal payment cycle, including
but not limited to the payables for goods purchased, rents, employee cost, and capex;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(k)
any liabilities under any currency or interest swap or other interest or currency protection, hedging or financial futures transaction
or arrangement;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(l)
the net liability of such Person in respect of all Taxes incurred on transactions and profits up to the Closing Date after the deduction
of tax payments and instalments or prepayments made in advance of the Closing Date;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(m)
deferred revenue;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(n)
any guaranty of any of the foregoing;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(o)
any accrued interest, penalties, breakage costs, consent payments, fees, charges and premiums (including redemption premiums) in respect
of any of the foregoing; and</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(p)
any prepayment premiums and penalties actually due and payable, and any other fees, expenses, indemnities and other amounts actually
payable as a result of the prepayment or discharge of any of the foregoing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
anything to the contrary above, (i) with respect to items (b) to (p), to the extent such indebtedness or liabilities are normal and recurring
and are incurred in the ordinary course of business consistent with past practice of the relevant Plutus Group Company, and (ii) Transaction
Costs, shall not constitute &ldquo;Indebtedness&rdquo; of the Plutus Group Companies.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Intellectual
Property</U>&rdquo; shall mean all intellectual property rights or other similar proprietary rights throughout the world, whether protected,
created or arising under the laws of the United States or any other jurisdiction, whether registered or unregistered, including such
rights in and to: (a) all patents (whether utility or design) and patent applications, invention disclosures, provisional patent applications
and similar filings and any and all substitutions, divisionals, continuations, continuations-in-part, reissues, renewals, extensions
and reexaminations thereof (&ldquo;<U>Patents</U>&rdquo;); (b) all copyrights, published and unpublished works of authorship (whether
or not copyrightable), including any applications, registrations and renewals of the foregoing, including literary works (including Software),
pictorial and graphic works (&ldquo;<U>Copyrights</U>&rdquo;); (c) all trademarks, service marks, trade names, brand names, trade dress,
logos, slogans, corporate names, certification marks and other indications of origin, together with the goodwill associated with any
of the foregoing, along with all applications, registrations, renewals and extensions thereof (&ldquo;<U>Trademarks</U>&rdquo;); (d)
all Internet domain names, URLs, IP addresses and social media accounts (&ldquo;<U>Domain Names</U>&rdquo;); (e) trade secrets and other
proprietary or confidential know-how and information, including confidential technology, discoveries, inventions (whether patentable
or unpatentable) and improvements, formulae, business, technical, engineering or financial information, research and development information,
techniques, designs, drawings, procedures, processes, algorithms, models and formulations, whether or not patentable or copyrightable
(collectively, &ldquo;<U>Trade Secrets</U>&rdquo;); (f) database rights; (g) Software and (h) rights of publicity.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>IT
Systems</U>&rdquo; means, with respect to a Person, collectively, all computerized, automated, information technology or similar systems,
platforms and networks owned by, leased, licensed, or used by, or on behalf of, or under the control of such Person, respectively, including
Software, hardware, data processing and storage, record keeping, communications, telecommunications, network equipment, peripherals,
information technology, mobile and other platforms.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Joinder
to Merger Agreement</U>&rdquo; shall have the meaning set forth in <U>Section &lrm;7.14(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Knowledge</U>&rdquo;
shall mean the actual knowledge or awareness as to a specified fact or event of: (a) with respect to Target, the individuals listed on
<U>Schedule 1.1(b)</U> of the Target Disclosure Letter; and (b) with respect to any Plutus Party, the individuals listed on <U>Schedule
1.1(b)</U> of the Plutus Disclosure Letter.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Legal
Proceeding</U>&rdquo; shall mean any action, suit, hearing, claim, charge, audit, lawsuit, litigation, inquiry, arbitration or proceeding
(in each case, whether civil, criminal or administrative or at law or in equity) by or before a Governmental Entity.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Legal
Requirements</U>&rdquo; shall mean any federal, state, local, municipal, foreign or other law, statute, constitution, treaty, principle
of common law, resolution, ordinance, code, edict, decree, rule, regulation, ruling, injunction, judgment, Order, assessment, writ or
other legal requirement, administrative policy or guidance, or requirement issued, enacted, adopted, promulgated, implemented or otherwise
put into effect by or under the authority of any Governmental Entity.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Liabilities</U>&rdquo;
means any and all liabilities, Indebtedness, Legal Proceedings or obligations of any nature (whether absolute, accrued, contingent or
otherwise, whether known or unknown, whether direct or indirect, whether matured or unmatured and whether due or to become due), including
Tax liabilities due or to become due.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Lien</U>&rdquo;
shall mean any mortgage, pledge, security interest, encumbrance, lien, restriction, adverse claim, or charge of any kind (including,
any conditional sale or other title retention agreement or lease in the nature thereof, any agreement to give any security interest and
any restriction relating to use, quiet enjoyment, voting, transfer, receipt of income or exercise of any other attribute of ownership).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Listing
Application</U>&rdquo; shall have the meaning set forth in <U>Section 7.2(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Lock-Up
Agreement</U>&rdquo; and &ldquo;<U>Lock-Up Agreements</U>&rdquo; shall have the meaning set forth in the Recitals hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Material
Target Real Property Leases</U>&rdquo; shall have the meaning set forth in <U>Section 4.18(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Material
Plutus Real Property Leases</U>&rdquo; shall have the meaning set forth in <U>Section 5.17(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Merger</U>&rdquo;
shall have the meaning set forth in the Recitals hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Merger
Consideration</U>&rdquo; shall have the meaning set forth in <U>Section 3.1(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Merger
Sub</U>&rdquo; shall have the meaning set forth in the Preamble hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Mutual
Transaction Costs</U>&rdquo; shall mean Regulatory Filing Fees, in each case actually and reasonably incurred.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Nasdaq</U>&rdquo;
shall have the meaning set forth in the Recitals hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>New
Class A Shares</U>&rdquo; shall mean the class A ordinary shares of Plutus, par value US$0.0001 per share, with the rights and privileges
as set forth in the Plutus A&amp;R MAA.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>New
Class B Shares</U>&rdquo; shall mean the class B ordinary shares of Plutus, par value US$0.0001 per share, with the rights and privileges
as set forth in the Plutus A&amp;R MAA.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>New
Ordinary Shares</U>&rdquo; shall mean, collectively, the New Class A Shares and the New Class B Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>OFAC</U>&rdquo;
shall mean the Office of Foreign Assets Control of the U.S. Department of the Treasury.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Open
Source Software</U>&rdquo; shall mean any Software (in source or object code form) that is licensed, distributed or conveyed (a) as &ldquo;free
software&rdquo; (as defined by the Free Software Foundation); (b) as &ldquo;open source software&rdquo; or pursuant to any license identified
as an &ldquo;open source license&rdquo; by the Open Source Initiative (<I>www.opensource.org/licenses</I>) or other license that substantially
conforms to the Open Source Definition (opensource.org/osd) (including but not limited to any code or library licensed under the GNU
Affero General Public License, GNU General Public License, GNU Lesser General Public License, Mozilla Public License, BSD License, Apache
Software License, Microsoft Shared Source License, Common Public License, Artistic License, Netscape Public License, Sun Community Source
License, or Sun Industry Standards License); or (c) under a license or other agreement that requires as a condition of its use, modification,
conveyance or distribution that it, or other Software into which such Software is incorporated or with which such Software is combined
or distributed or that is derived from or links to such Software, (i) be disclosed, distributed, made available, offered, licensed or
delivered in source code form, (ii) be licensed for the purpose of making derivative works, or (iii) be subject to any restriction on
the consideration to be charged for the distribution or licensing thereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Order</U>&rdquo;
shall mean any award, injunction, judgment, regulatory or supervisory mandate, order, writ, decree or ruling entered, issued, made, or
rendered by any Governmental Entity that possesses competent jurisdiction.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Ordinary
Shares of Plutus</U>&rdquo; shall mean the ordinary shares of Plutus of par value US$0.0001 each.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Outside
Date</U>&rdquo; shall have the meaning set forth in <U>Section 9.1(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Outstanding
Target Equity Securities</U>&rdquo; shall mean the Target Shares outstanding immediately prior to the Effective Time.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Outstanding
Plutus Equity Securities</U>&rdquo; shall mean all Plutus Shares outstanding immediately prior to the Effective Time, treating for such
purpose all issued and outstanding options, warrants, and other equity securities convertible into or exercisable or exchangeable for
Plutus Shares (whether or not by their terms then currently convertible, exercisable, or exchangeable), as having been so converted,
exercised, or exchanged for the maximum number of Plutus Shares permitted thereunder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Parties</U>&rdquo;
shall have the meaning set forth in the Preamble hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Party</U>&rdquo;
shall have the meaning set forth in the Preamble hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Patents</U>&rdquo;
shall have the meaning set forth in the definition of &ldquo;<U>Intellectual Property</U>&rdquo; in <U>Section 1.1</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>PCAOB</U>&rdquo;
shall mean the Public Company Accounting Oversight Board.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Per
Share Merger Consideration</U>&rdquo; shall have the meaning set forth in <U>Section 3.1(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Percy&rsquo;s
Holding Vehicle</U>&rdquo; shall have the meaning set forth in the Preamble hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Permitted
Lien</U>&rdquo; shall mean (a) Liens for Taxes not yet delinquent or for Taxes that are being contested in good faith by appropriate
proceedings and that are sufficiently reserved for on the financial statements in accordance with applicable Accounting Principles; (b)
statutory and contractual Liens of landlords with respect to leased real property; (c) Liens of carriers, warehousemen, mechanics, materialmen
and repairmen and the like incurred in the ordinary course of business and (i) not yet delinquent, or (ii) that are being contested in
good faith through appropriate proceedings; (d) in the case of leased real property, zoning, building, or other restrictions, variances,
covenants, rights of way, encumbrances, easements and other irregularities in title, to the extent they do not, individually or in the
aggregate, interfere in any material respect with the present use of or occupancy of the affected parcel by any of the Target Group Companies
or Plutus Group Companies, as applicable; (e) Liens securing the Indebtedness of any of the Target Group Companies or Plutus Group Companies,
as applicable; (f) non-exclusive licenses granted under Intellectual Property to contractors, suppliers, vendors, distributors or customers
in the ordinary course of business in object code form, for the use by such customers of the Target Group Companies&rsquo; or Plutus
Group Companies&rsquo;, as applicable, products or services or the provision of services by such contractors, suppliers, vendors, or
distributors to the Target Group Companies or Plutus Group Companies, as applicable; (g) purchase money Liens and Liens securing rental
payments in connection with capital lease obligations of any of the Target Group Companies or Plutus Group Companies, as applicable;
and (h) all exceptions, restrictions, easements, imperfections of title, charges, rights-of-way and other Liens of record that do not
materially interfere with the present use and value of the assets of the Target Group Companies or Plutus Group Companies, as applicable
and the rights under the Target Real Property Leases or Plutus Real Property Leases, as applicable, taken as a whole and do not result
in a material liability to the Target Group Companies or Plutus Group Companies, as applicable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Person</U>&rdquo;
shall mean any individual, corporation (including any non-profit corporation), general partnership, limited partnership, limited liability
partnership, joint venture, estate, trust, company (including any limited liability company or joint stock company), firm or other enterprise,
association, organization, entity or Governmental Entity.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Personal
Information</U>&rdquo; means any information that (a) is defined as &ldquo;personal data,&rdquo; &ldquo;personally identifiable information,&rdquo;
&ldquo;personal information&rdquo;, &ldquo;personal data&rdquo; or any other similar or equivalent term under any applicable Legal Requirement
(including applicable Legal Requirements governing data protection, privacy or data security), and/or (b) identifies or is reasonably
capable of identifying a natural Person, including any such information that constitutes an individual&rsquo;s name, street address,
telephone number, e-mail address, photograph, social security number or tax identification number, driver&rsquo;s license number, passport
number, credit card number, bank information, or customer or account number, biometric identifiers (including video or photographic images,
fingerprints and voice biometric data relating to natural persons), health-related information or data.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>PIPE
Investors</U>&rdquo; has the meaning set forth in <U>Section 7.1(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>PIPE
Per Share Issuance Floor Price</U>&rdquo; means the lower of (A) US$1.85 and (B) 70% of the average closing price as reported by Bloomberg
for the three (3) consecutive trading day period prior to the date of the relevant PIPE Subscription Agreement for one share of Plutus
Existing Share quoted on the Nasdaq (or such other exchange on which the Plutus Existing Shares are then listed).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;PIPE
Subscription Agreement&rdquo; has the meaning set forth in <U>Section 7.1(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plan
of Merger</U>&rdquo; shall have the meaning set forth in <U>Section 2.4(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus</U>&rdquo;
shall have the meaning set forth in the Preamble hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
A&amp;R MAA</U>&rdquo; shall have the meaning set forth in <U>Section 2.1(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Board</U>&rdquo; shall have the meaning set forth in the Recitals hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Board Recommendation</U>&rdquo; shall have the meaning set forth the Recitals hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Business Combination</U>&rdquo; shall have the meaning set forth in <U>Section 7.8(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Cash Level</U>&rdquo; means (a) the amount of the Cash and Cash Equivalents of the Plutus Group Companies, minus (b) the amount of the
Indebtedness of the Plutus Group Companies, in each case, determined on a consolidated basis as of the specified time and measured in
accordance with the Plutus Accounting Principles.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Charter</U>&rdquo; means the Amended and Restated Memorandum and Articles of Association of Plutus, adopted pursuant to a special resolution
passed on January 12, 2022.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Closing Certificate</U>&rdquo; shall have the meaning set forth in <U>Section 3.5</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Contributor</U>&rdquo; shall have the meaning set forth in <U>Section 5.15(f)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Contributor Agreement</U>&rdquo; shall have the meaning set forth in <U>Section 5.15(f).</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
D&amp;O Indemnified Party</U>&rdquo; shall have the meaning set forth in <U>Section 7.9(b)(i)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
D&amp;O Tail</U>&rdquo; shall have the meaning set forth in <U>Section 7.9(b)(ii)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Data</U>&rdquo; shall have the meaning set forth in <U>Section &lrm;&lrm;5.15(g)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Director</U>&rdquo; shall have the meaning set forth in <U>Section 7.11(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Disclosure Letter</U>&rdquo; shall have the meaning set forth in the preamble to <U>Article V</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Employee Benefit Plan</U>&rdquo; shall mean each Employee Benefit Plan, which any Plutus Group Company sponsors, maintains or contributes
to, or to which any Plutus Group Company is obligated to sponsor, maintain or contribute, for the benefit of its current or former employees,
individuals who provide services and are compensated as contractors or directors, or with respect to which any Plutus Group Company may
have any obligation or liability, including the Plutus Share Plans.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Equity Awards</U>&rdquo; means an option, restricted share, restricted share unit or other types of award, in the form of cash or otherwise.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Equity Value</U>&rdquo; means US$30,700,000.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Existing Shares</U>&rdquo; means the Ordinary Shares of Plutus and the Preference Shares of Plutus, with the rights and privileges as
set forth in the Plutus Charter.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Existing Share Reclassification</U>&rdquo; shall have the meaning set forth in <U>Section &lrm;2.1(b)(ii)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Financial Statements</U>&rdquo; shall have the meaning set forth in <U>Section 5.7(c)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Group Companies</U>&rdquo; shall mean Plutus and all of its direct and indirect Subsidiaries (including Merger Sub) as of the relevant
time.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Insider</U>&rdquo; shall have the meaning set forth in <U>Section 5.19</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Insurance Policies</U>&rdquo; shall have the meaning set forth in <U>Section 5.18</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
IT Systems</U>&rdquo; shall mean the IT Systems of the Plutus Group Companies.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Leased Properties</U>&rdquo; shall have the meaning set forth in <U>Section 5.12(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Material Adverse Effect</U>&rdquo; shall mean any state of facts, development, change, circumstance, occurrence, event or effect, that,
individually or in the aggregate, has had, or would reasonably be expected to have, a material adverse effect on (a) the business, assets,
liabilities, financial condition or results of operations of Plutus Group Companies, taken as a whole; or (b) the ability of Plutus or
Merger Sub to consummate the Transactions by the Outside Date; <U>provided</U>, <U>however</U>, that in no event will any of the following
(or the effect of any of the following), alone or in combination, be taken into account in determining whether an Plutus Material Adverse
Effect pursuant to clause (a) has occurred: (i) acts of war, sabotage, cyberattacks, civil unrest or terrorism, or any escalation or
worsening of any such acts of war, sabotage, cyberattacks, civil unrest or terrorism, or changes in global, national, regional, state
or local political or social conditions; (ii) earthquakes, hurricanes, tornadoes, pandemics or other natural or man-made disasters; (iii)
changes attributable to the public announcement, performance or pendency of the Transactions (including the impact thereof on relationships
with customers, suppliers or employees); (iv) changes or proposed changes in applicable Legal Requirements, regulations or interpretations
thereof or decisions by courts or any Governmental Entity after the date of this Agreement; (v) changes in Plutus Accounting Principles
(or any interpretation thereof) after the date of this Agreement; (vi) general economic, regulatory or tax conditions, including changes
in the credit, debt, securities or financial markets (including changes in interest or exchange rates) after the date of this Agreement;
(vii) events or conditions generally affecting the industries and markets in which the Plutus Group Companies operate; (viii) any failure
to meet any projections, forecasts, guidance, estimates or financial or operating predictions of revenue, earnings, cash flow or cash
position, <U>provided that</U> this clause (viii) shall not prevent a determination that the underlying facts and circumstances resulting
in such failure has resulted in an Plutus Material Adverse Effect; or (ix) any actions (A) required to be taken, or required not to be
taken, pursuant to the terms of this Agreement or (B) taken with the prior written consent of or at the prior written request of the
Target; <U>provided</U>, <U>however</U>, that if any state of facts, developments, changes, circumstances, occurrences, events or effects
related to clauses (i), (ii), (iv), (v), (vi) or (vii) above disproportionately and adversely affect the business, assets, financial
condition or results of operations of the Plutus Group Companies, taken as a whole, relative to similarly situated companies in the industries
in which the Plutus Group Companies conduct their respective operations, then such incremental disproportionate impact shall be taken
into account (unless otherwise excluded) in determining whether an Plutus Material Adverse Effect has occurred.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Material Contract</U>&rdquo; shall have the meaning set forth in <U>Section 5.17(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Material Customers</U>&rdquo; shall have the meaning set forth in <U>Section 5.17(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Material Suppliers</U>&rdquo; shall have the meaning set forth in <U>Section 5.17(a)(ii)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Owned IP</U>&rdquo; shall mean all Intellectual Property owned or purported to be owned by any of the Plutus Group Companies.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Parties</U>&rdquo; shall mean Plutus and Merger Sub, and each a &ldquo;<U>Plutus Party</U>&rdquo;.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Per Share Value</U>&rdquo; shall mean an amount equal to (a) the Plutus Equity Value, <I>divided by </I>(b) the number of Outstanding
Plutus Equity Securities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Privacy Requirements</U>&rdquo; means the Privacy Requirements of the Plutus Group Companies.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Real Property Leases</U>&rdquo; shall have the meaning set forth in <U>Section 5.12(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Registered IP</U>&rdquo; shall have the meaning set forth in <U>Section 5.15(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Required Regulatory Approvals</U>&rdquo; shall have the meaning set forth in <U>Section 5.5(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
SEC Reports</U>&rdquo; shall have the meaning set forth in <U>Section 5.7(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Security Incidents</U>&rdquo; shall have the meaning set forth in <U>Section 5.16(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Shareholder Approval</U>&rdquo; shall mean approval of the Plutus Shareholder Matters by Special Resolution, or such other standard as
may be applicable to a specific Plutus Shareholder Matter, in accordance with the Proxy Statement and Plutus&rsquo;s Governing Documents.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Shareholder Matters</U>&rdquo; shall have the meaning set forth in <U>Section 7.1(a)(i)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Shares</U>&rdquo; shall mean, prior to the adoption of the Plutus A&amp;R MAA pursuant to the terms hereof, the Plutus Existing Shares,
or after the adoption of the Plutus A&amp;R MAA pursuant to the terms hereof, New Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Share Plans</U>&rdquo; shall have the meaning of any share plan adopted by Plutus, if applicable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Subsidiaries</U>&rdquo; shall have the meaning set forth in <U>Section 5.2(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Transaction Costs</U>&rdquo; shall mean (a) all fees, costs and expenses (including fees of outside advisors) incurred by or on behalf
of any Plutus Group Company prior to and through the Closing Date in connection with the negotiation, preparation and execution of this
Agreement, the other Transaction Agreements and the consummation of the Transactions including any such amounts that are triggered by
or become payable as a result of the Closing; (b) all transaction, deal, brokerage, financial advisory or any similar fees payable by
or on behalf of any Plutus Group Company in connection with the consummation of the Transactions; and (c) all costs, fees and expenses
related to the Plutus D&amp;O Tail, in each case of (a) to (c), actually and reasonably incurred; <U>provided that</U>, the Mutual Transaction
Costs, regardless of when paid, and whether or not due and payable as of the Closing, shall not be &ldquo;Plutus Transaction Costs&rdquo;
for purpose of this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Plutus
Voting Agreement</U>&rdquo; shall have the meaning set forth in the Recitals hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>PRC</U>&rdquo;
means the People&rsquo;s Republic of China, but solely for the purposes of this Agreement, excluding the Hong Kong Special Administrative
Region, the Macau Special Administrative Region and Taiwan.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Preference
Shares of Plutus</U>&rdquo; shall mean the preference shares of Plutus of par value US$0.0001 each.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Principal
Parties</U>&rdquo; means, collectively, Plutus and the Target, and each, a &ldquo;<U>Principal Party</U>&rdquo;.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Privacy
Laws</U>&rdquo; means any and all applicable Legal Requirements (including of any applicable foreign jurisdiction) relating to the receipt,
collection, compilation, use, storage, processing, sharing, safeguarding, security (both technical and physical), disposal, destruction,
disclosure or transfer (including cross-border) of Personal Information, including the Children&rsquo;s Online Privacy Protection Act,
the California Consumer Privacy Act of 2018 (as amended by the California Privacy Rights Act of 2020), the Family Educational Rights
and Privacy Act, the Federal Trade Commission Act, the General Data Protection Regulation (EU) 2016/679 on the protection of individuals
with regard to the processing of Personal Information and on the free movement of such data and all laws implementing it (including as
it was retained as domestic law in the United Kingdom following the United Kingdom&rsquo;s exit from the European Union), the Illinois
Biometric Information Privacy Act , Section 5 of the Federal Trade Commission Act, the Controlling the Assault of Non-Solicited Pornography
and Marketing Act of 2003, state data breach notification Legal Requirements, state data security Legal Requirements, state social security
number protection Legal Requirements, and any and all applicable Legal Requirements and binding industry standards relating to data protection,
information security, cybercrime, breach notification, social security number protection, outbound communications and/or electronic marketing
(including e-mail marketing, telemarketing and text messaging), use of electronic data and privacy matters.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Privacy
Requirements</U>&rdquo; means, with respect to the Target or Plutus (as applicable), (a) the Target Group Companies&rsquo; or Plutus
Group Companies&rsquo; posted written policies with respect to Personal Information, (b) applicable Privacy Laws and binding industry
standards, (c) and applicable requirements relating to the collection, use, privacy, security or protection of Personal Information under
any Contracts binding upon the Target Group Companies or Plutus Group Companies.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Process</U>&rdquo;
together with its cognates, shall mean any operation or set of operations which is performed upon Personal Information, by any means,
such as collection, recording, acquisition, organization, storage, retention, adaptation, alteration, retrieval, consultation, use, disclosure
by transmission, dissemination or otherwise making available, alignment or combination, blocking, erasure, deletion, disposal or destruction.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Proxy
Filing Date</U>&rdquo; shall have the meaning set forth in <U>Section 7.1(a)(i)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Proxy
Statement</U>&rdquo; shall have the meaning set forth in <U>Section 7.1(a)(i)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Receiving
Principal Party</U>&rdquo; shall have the meaning set forth in <U>Section 6.3(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Re-designation
and Cancellation of Shares&rdquo; </U>shall have the meaning set forth in <U>Section &lrm;2.1(b)(i)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Reference
Date</U>&rdquo; shall mean January 1, 2023.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Regulatory
Filing Fees</U>&rdquo; shall mean fees, costs and expenses reasonably incurred in connection with the filings, submissions, consents,
approvals, authorizations and permits required under applicable Legal Requirements in connection with the Transactions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Related
Parties</U>&rdquo; shall mean, with respect to a Person, such Person&rsquo;s former, current and future direct or indirect equityholders,
controlling Persons, shareholders, optionholders, members, general or limited partners, Affiliates, Representatives, and each of their
respective successors and assigns.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Representatives</U>&rdquo;
shall have the meaning set forth in <U>Section 7.8(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Requesting
Principal Party</U>&rdquo; shall have the meaning set forth in <U>Section 6.3(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Restricted
Cash</U>&rdquo; as of a specified time with respect to any Person means any cash or cash equivalents as of such specified time that is
not freely usable by such Person or any of its Subsidiaries because it is subject to restrictions, limitations or Taxes on use or distribution
by Legal Requirements, contract or otherwise.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Sanctioned
Country</U>&rdquo; shall mean, at any time, a country or territory which is the subject or target of comprehensive Sanctions (at the
time of this Agreement, the Crimea, so-called Donetsk People&rsquo;s Republic and so-called Luhansk People&rsquo;s Republic regions of
Ukraine, the non-Ukrainian government-controlled areas of the Zaporizhzhia and Kherson regions of Ukraine, Cuba, Iran, North Korea, and
Syria).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Sanctioned
Person</U>&rdquo; shall mean any Person that is the target of any Sanctions, including without limitation, (a) any Person listed on any
Sanctions-related list of designated Persons maintained by the United States (including OFAC and the U.S. Department of State), the United
Nations Security Council, the European Union or any European Union member state, the United Kingdom (including His Majesty&rsquo;s Treasury),
or Switzerland; (b) any Person that is located, organized or resident in a Sanctioned Country; (c) any Person owned 50% or more, directly
or indirectly, or controlled by or acting for or on behalf of any such Person or Persons described in the foregoing clauses (a) - (b);
or (d) any Person otherwise subject to Sanctions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Sanctions</U>&rdquo;
shall mean economic or financial sanctions or trade embargoes imposed, administered or enforced by the United States (including OFAC
and the U.S. Department of State), the United Nations Security Council, the European Union or any European Union member state, the United
Kingdom (including His Majesty&rsquo;s Treasury), or Switzerland.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>SEC</U>&rdquo;
shall mean the United States Securities and Exchange Commission.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Section
721</U>&rdquo; means Section 721 of the Defense Production Act of 1950, as amended, codified at 50 U.S.C. &sect; 4565, and the regulations
promulgated by CFIUS thereunder, codified at 31 C.F.R. Part 800, et seq.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Securities
Act</U>&rdquo; shall mean the United States Securities Act of 1933, as amended, and the rules and regulations promulgated thereunder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Software</U>&rdquo;
shall mean any and all computer programs (whether in source code, object code, human readable form or other form), applications (including
mobile applications) and computerized databases in any form, including software platforms, libraries, algorithms, user interfaces, application
programming interfaces, firmware, middleware, development tools, templates and menus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Solvent</U>&rdquo;
shall mean with respect to any Person as of any date of determination, that (a) at fair valuations, the sum of such Person&rsquo;s liabilities
on a consolidated basis (including contingent liabilities) is less than the sum of such Person&rsquo;s assets on a consolidated basis,
(b) such Person is not engaged or about to engage in a business or transaction contemplated as of the date hereof for which such Person
has, on a consolidated basis, unreasonably small capital, and (c) such Person has not incurred and does not intend to incur, or reasonably
believes that it will incur, debts beyond its ability to pay such debts as they become absolute and mature in the ordinary course of
business. For purposes of this definition, the amount of any contingent liability at any time shall be computed as the amount that, in
light of all of the facts and circumstances existing at such time, represents a reasonable estimate of the amount that would reasonably
be expected to become an actual and matured liability.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Special
Meeting</U>&rdquo; shall have the meaning set forth in <U>Section 7.1(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Special
Resolution</U>&rdquo; shall have the meaning given to it in the Cayman Companies Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Subsidiary</U>&rdquo;
shall mean, with respect to any Person, any other Person of which: (a) if a corporation, a majority of the total voting power of shares
of capital stock or share capital entitled (without regard to the occurrence of any contingency) to vote in the election of directors,
managers, or trustees thereof is at the time owned or controlled, directly or indirectly, by that Person or one or more of the other
Subsidiaries of that Person or a combination thereof; (b) if a partnership, limited liability company or other business entity, a majority
of the partnership or other similar ownership interests thereof is at the time owned or controlled, directly or indirectly, by that Person
or one or more Subsidiaries of that Person or a combination thereof; or (c) in any case, such Person controls the management thereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Surviving
Sub</U>&rdquo; shall have the meaning set forth in <U>Section 2.2(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target</U>&rdquo;
shall have the meaning set forth in the Preamble hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Audited Financial Statements</U>&rdquo; shall have the meaning set forth in <U>Section 4.7(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Business Combination</U>&rdquo; shall have the meaning set forth in <U>Section 7.8(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Code</U>&rdquo; shall mean all material proprietary Software owned by any Target Group Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Contributor</U>&rdquo; shall have the meaning set forth in <U>Section 4.16(f)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Contributor Agreement</U>&rdquo; shall have the meaning set forth in <U>Section 4.16(f)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Current Shareholders</U>&rdquo; shall have the meaning set forth in the Preamble hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
D&amp;O Indemnified Party</U>&rdquo; shall have the meaning set forth in <U>Section 7.9(a)(i)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
D&amp;O Tail</U>&rdquo; shall have the meaning set forth in <U>Section 7.9(a)(ii)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Data</U>&rdquo; shall have the meaning set forth in <U>Section 4.16(g)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Disclosure Letter</U>&rdquo; shall have the meaning set forth in the preamble to <U>Article IV</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Employee Benefit Plan</U>&rdquo; shall mean each Employee Benefit Plan, which any Target Group Company sponsors, maintains or contributes
to, or to which any Target Group Company is obligated to sponsor, maintain or contribute, for the benefit of its current or former employees,
individuals who provide services and are compensated as contractors or directors, or with respect to which any Target Group Company may
have any obligation or liability. For the avoidance of doubt, the Target Capital Restructuring and the Target Shares issued pursuant
to the Target Capital Restructuring shall not be deemed as a Target Employee Benefit Plan.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Equity Value</U>&rdquo; shall mean US$85,000,000.00.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Financial Statements</U>&rdquo; shall have the meaning set forth in <U>Section 4.7(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Group Companies</U>&rdquo; shall mean the Target and all of its direct and indirect Subsidiaries as of the relevant time.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Insider</U>&rdquo; shall have the meaning set forth in <U>Section 4.20</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Insurance Policies</U>&rdquo; shall have the meaning set forth in <U>Section 4.19</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
IT Systems</U>&rdquo; means the IT Systems of the Target Group Companies.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Leased Properties</U>&rdquo; shall have the meaning set forth in <U>Section 4.13(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Material Adverse Effect</U>&rdquo; shall mean any state of facts, development, change, circumstance, occurrence, event or effect, that,
individually or in the aggregate, has had, or would reasonably be expected to have, a material adverse effect on (a) the business, assets,
liabilities, financial condition or results of operations of the Target Group Companies, taken as a whole, or (b) the ability of the
Target to consummate the Transactions by the Outside Date; <U>provided</U>, <U>however</U>, that in no event will any of the following
(or the effect of any of the following), alone or in combination, be taken into account in determining whether a Target Material Adverse
Effect pursuant to clause (a) has occurred: (i) acts of war, sabotage, cyberattacks, civil unrest or terrorism, or any escalation or
worsening of any such acts of war, sabotage, cyberattacks, civil unrest or terrorism, or changes in global, national, regional, state
or local political or social conditions; (ii) earthquakes, hurricanes, tornados, pandemics or other natural or man-made disasters; (iii)
changes attributable to the public announcement, performance or pendency of the Transactions (including the impact thereof on relationships
with customers, suppliers or employees); (iv) changes or proposed changes in applicable Legal Requirements, regulations or interpretations
thereof or decisions by courts or any Governmental Entity after the date of this Agreement; (v) changes in Target Accounting Principles
(or any interpretation thereof) after the date of this Agreement; (vi) general economic, regulatory or tax conditions, including changes
in the credit, debt, securities or financial markets (including changes in interest or exchange rates) after the date of this Agreement;
(vii) events or conditions generally affecting the industries and markets in which the Target Group Companies operate; (viii) any failure
to meet any projections, forecasts, guidance, estimates or financial or operating predictions of revenue, earnings, cash flow or cash
position, <U>provided that</U> this clause (viii) shall not prevent a determination that the underlying facts and circumstances resulting
in such failure has resulted in a Target Material Adverse Effect; or (ix) any actions (A) required to be taken, or required not to be
taken, pursuant to the terms of this Agreement or (B) taken with the prior written consent of or at the prior written request of any
Plutus Party; <U>provided</U>, <U>however</U>, that if any state of facts, developments, changes, circumstances, occurrences, events
or effects related to clauses (i), (ii), (iv), (v), (vi) or (vii) above disproportionately and adversely affect the business, assets,
financial condition or results of operations of the Target Group Companies, taken as a whole, relative to similarly situated companies
in the industries in which the Target Group Companies conduct their respective operations, then such incremental disproportionate impact
shall be taken into account (unless otherwise excluded) in determining whether a Target Material Adverse Effect has occurred.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Material Contract</U>&rdquo; shall have the meaning set forth in <U>Section 4.18(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Material Customers</U>&rdquo; shall have the meaning set forth in <U>Section 4.18(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Material Suppliers</U>&rdquo; shall have the meaning set forth in <U>Section 4.18(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Owned IP</U>&rdquo; shall mean all Intellectual Property owned or purported to be owned by any of the Target Group Companies.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Per Share Value</U>&rdquo; shall mean an amount equal to (a) the Target Equity Value <I>divided by </I>(b) the number of Outstanding
Target Equity Securities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Privacy Requirements</U>&rdquo; means the Privacy Requirements of the Target Group Companies.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Real Property Leases</U>&rdquo; shall have the meaning set forth in <U>Section 4.13(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Registered IP</U>&rdquo; shall have the meaning set forth in <U>Section 4.16(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Required Regulatory Approvals</U>&rdquo; shall have the meaning set forth in <U>Section 4.5(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Restructuring</U>&rdquo; shall mean a series of transactions to be undertaken by the Target, resulting in the equity structure and certain
subsidiaries of the Target as set forth in <U>Exhibit E</U> hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Security Incidents</U>&rdquo; shall have the meaning set forth in <U>Section 4.17(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Share</U>&rdquo; shall mean the ordinary shares of Target, par value US$1 per share.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Shareholder</U>&rdquo; shall have the meaning set forth in the Recitals hereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Subsidiaries</U>&rdquo; shall have the meaning set forth in <U>Section 4.2(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Transaction Costs</U>&rdquo; shall mean (a) all fees, costs and expenses (including fees of outside advisors) incurred by or on behalf
of any Target Group Company or the Target Shareholders prior to and through the Closing Date in connection with the negotiation, preparation
or execution of this Agreement, the other Transaction Agreements or the consummation of the Transactions including any such amounts that
are triggered by or become payable as a result of the Closing; (b) all transaction, deal, brokerage, financial advisory or any similar
fees payable by or on behalf of the Target Group Companies or the Target Shareholders in connection with the consummation of the Transactions;
and (c) all costs, fees and expenses related to the Target D&amp;O Tail, in each case of (a) to (c), actually and reasonably incurred;
<U>provided that</U>, the Mutual Transaction Costs, regardless of when paid, and whether or not due and payable as of the Closing, shall
not be &ldquo;Target Transaction Costs&rdquo; for purpose of this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Target
Unaudited Financial Statements</U>&rdquo; shall have the meaning set forth in <U>Section 4.7(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Tax</U>&rdquo;
or &ldquo;<U>Taxes</U>&rdquo; shall mean: (a) any and all U.S. federal, state, local and non-U.S. taxes, including, without limitation,
gross receipts, income, profits, license, sales, use, estimated, occupation, value added, ad valorem, transfer, franchise, withholding,
payroll, recapture, net worth, employment, excise and property taxes, assessments, stamp, environmental, registration, governmental charges,
duties, levies and other similar charges, in each case, imposed by a Governmental Entity (whether disputed or not), together with all
interest, penalties and additions imposed by a Governmental Entity with respect to any such amounts and (b) any liability in respect
of any items described in clause (a) payable by reason of Contract, transferee liability, operation of law or having been a member of
a consolidated, combined, unitary or affiliated group or otherwise.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Tax
Return</U>&rdquo; shall mean any return, declaration, report, form, claim for refund, or information return or statement relating to
Taxes that is filed or required to be filed with a Governmental Entity, including any schedule or attachment thereto and any amendment
thereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Trademarks</U>&rdquo;
shall have the meaning set forth in the definition of &ldquo;<U>Intellectual Property</U>&rdquo; in <U>Section 1.1</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Trade
Secrets</U>&rdquo; shall have the meaning set forth in the definition of &ldquo;<U>Intellectual Property</U>&rdquo; in <U>Section 1.1</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Transaction
Agreements</U>&rdquo; shall mean this Agreement, the Plutus Voting Agreement, the Lock-Up Agreement, the Plutus A&amp;R MAA, the PIPE
Subscription Agreements and all the agreements documents, instruments and certificates entered into in connection herewith or therewith
and any and all exhibits and schedules thereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Transaction
Costs</U>&rdquo; shall mean the Target Transaction Costs <I>plus</I> the Plutus Transaction Costs <I>plus</I> the Mutual Transaction
Costs.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Transactions</U>&rdquo;
shall mean the transactions contemplated by this Agreement, including the Merger and the transactions contemplated by the other Transaction
Agreements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Transfer
Taxes</U>&rdquo; shall have the meaning set forth in <U>Section 7.10</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>U.S.
GAAP</U>&rdquo; shall mean the U.S. generally accepted accounting principles.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>US$</U>&rdquo;
or &ldquo;<U>USD</U>&rdquo; shall mean U.S. dollars, the legal currency of the United States.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>WARN
Act</U>&rdquo; shall have the meaning set forth in <U>Section 4.12(f)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
II</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>THE
MERGER</U></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.1
<U>Pre-Closing Actions</U>. <U></U>On the Closing Date, immediately before the Effective Time, the following actions shall take place
or be effected (in the order set forth in this <U>Section 2.1):</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
The amended and restated memorandum and articles of association of Plutus in the form set forth in <U>Exhibit C</U> hereto (the &ldquo;<U>Plutus
A&amp;R MAA</U>&rdquo;) shall be adopted and become effective.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Simultaneously with the adoption of the Plutus A&amp;R MAA:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
(x) 1,818,833 issued and outstanding Ordinary Shares of Plutus owned by Radiant Global Ventures Limited shall be re-designated as 1,818,833
issued and outstanding New Class B Shares; (y) 33,181,167 authorized but unissued Ordinary Shares of Plutus shall be re-designated as
33,181,167 authorized but unissued New Class B Shares; (z) 13,531,167 issued and outstanding Ordinary Shares of Plutus shall be re-designated
as 13,531,167 issued and outstanding New Class A Shares; (xx) 251,468,833 authorized but unissued Ordinary Shares of Plutus shall be
re-designated as 251,468,833 authorized but unissued New Class A Shares; and (yy) 3,000,000 authorized but unissued Preference Shares
of Plutus be cancelled (the &ldquo;<U>Re-designation and Cancellation of Shares</U>&rdquo;);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)
subsequent to the Re-designation and Cancellation of Shares, the authorized share capital of the Company will be changed <B>FROM</B>
US$30,300 divided into (x) 300,000,000 Ordinary Shares of Plutus of a nominal of a par value of US$0.0001 each, and (y) 3,000,000 Preference
Shares of Plutus of a nominal of a par value of US$0.0001 each; <B>TO </B>US$30,000 divided into (xx) 265,000,000 New Class A Shares
of par value US$0.0001 each, and (yy) 35,000,000 New Class B Shares of par value US$0.0001 each (together with the Re-designation and
Cancellation of Shares, the &ldquo;<U>Plutus Existing Share Reclassification</U>&rdquo;); and</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)
Plutus shall be renamed as &ldquo;Choco Up International Holdings Limited&rdquo; as provided in the Plutus A&amp;R MAA.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.2
<U>The Merger</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
At the Effective Time, Merger Sub will be merged with and into the Target upon the terms and subject to the conditions set forth in this
Agreement and in accordance with the applicable provisions of the Cayman Companies Act, whereupon Merger Sub will be struck off the register
of companies in the Cayman Islands and the separate corporate existence of Merger Sub will cease and Target will continue its existence
as the surviving company (the &ldquo;<U>Surviving Sub</U>&rdquo;). As a result of the Merger, the Surviving Sub will become a wholly
owned subsidiary of Plutus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
From and after the Effective Time, the Surviving Sub will possess all the rights, powers, privileges and franchises and be subject to
all of the obligations, liabilities and duties of the Target and Merger Sub, all as provided under section 236(1) of the Cayman Companies
Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">2.3 <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Closing</U>.
Unless this Agreement has been terminated and the Transactions herein contemplated have been abandoned pursuant to Article IX of this
Agreement, and subject to the satisfaction or waiver of the conditions set forth in Article VIII of this Agreement, the consummation
of the Transactions contemplated under this Agreement, including the Merger (the &ldquo;Closing&rdquo;), will occur by electronic exchange
of documents and signatures on the tenth (10<SUP>th</SUP>) Business Days after satisfaction or waiver of the conditions set forth in
Article VIII (other than those conditions that by their nature are to be satisfied at the Closing, but subject to the satisfaction or
waiver of each such condition), or at such other time, date and place as the Principal Parties may mutually agree in writing. The date
on which the Closing actually takes place is referred to herein as the &ldquo;Closing Date&rdquo;.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.4
<U>Effective Time</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
On the Closing Date, the applicable Parties shall cause the Merger to be consummated by executing and filing a plan of merger for the
Merger in accordance with the relevant provisions of the Cayman Companies Act, in substantially the form of <U>Exhibit B</U> attached
hereto (the &ldquo;<U>Plan of Merger</U>&rdquo;), with the Cayman Registrar.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
The Merger shall become effective on the date and time the Plan of Merger is duly filed with and registered by the Cayman Registrar or
on such later date and time as is agreed between the Principal Parties and specified in the Plan of Merger; <U>provided that</U> such
later date shall not be a date later than the ninetieth day after the date when the Plan of Merger is filed and registered with the Cayman
Registrar (such time as the Merger becomes effective being the &ldquo;<U>Effective Time</U>&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">2.5 <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Effect
of Merger</U>. At the Effective Time, the effect of the Merger will be as provided in this Agreement, the Plan of Merger and the applicable
provisions of the Cayman Companies Act. Without limiting the generality of the foregoing, and subject thereto, at the Effective Time,
all the property, rights and privileges of the Target and Merger Sub shall vest in the Surviving Sub, and all debts, liabilities, obligations
and duties of the Target and Merger Sub shall become debts, liabilities, obligations and duties of the Surviving Sub.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.6
<U>Governing Documents</U>. At the Effective Time, by virtue of the Merger, the existing memorandum and articles of association of the
Surviving Sub as in effect immediately prior to the Effective Time shall be the memorandum and articles of association of the Surviving
Sub until thereafter changed or amended as provided therein or by applicable law.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.7
<U>Directors and Officers</U>.&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Until successors are duly elected or appointed and qualified in accordance with applicable law and the Governing Documents of Plutus,
the directors and officers of Plutus from and after the Effective Time shall be appointed pursuant to <U>Section 7.11</U> hereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Until successors are duly elected or appointed and qualified in accordance with applicable law and the Governing Documents of the Surviving
Sub, the directors and officers of the Target immediately prior to the Effective Time shall be the directors and officers of the Surviving
Sub.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
III<BR>
<U>TREATMENT OF SECURITIES</U></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1
<U>Treatment of Shares</U>. At the Effective Time, by virtue of the Merger and without any further action on the part of any Party or
any other Person:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
<U>Treatment of Excluded Target Shares</U>. All Target Shares that are owned by the Target, Merger Sub or any Target Group Company immediately
prior to the Effective Time (the &ldquo;<U>Excluded Target Shares</U>&rdquo;) shall automatically be surrendered and canceled and shall
cease to exist, and no New Ordinary Share or other consideration shall be delivered or deliverable in exchange therefor and each holder
of any such Excluded Target Shares shall cease to have any rights with respect thereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
<U>Treatment of Target Shares</U>. Each Target Share issued and outstanding as of immediately prior to the Effective Time (excluding
Dissenting Shares, which shall be treated in the manner set forth in <U>Section 3.2</U>, and the Excluded Target Shares being cancelled
pursuant to <U>Section 3.1(a)</U>), by virtue of the Merger and upon the terms and subject to the conditions set forth in this Agreement,
shall be converted into and shall for all purposes represent only the right to receive (x) (i) in the case of (A) 2,800,000 Target Shares
to be held by the Percy&rsquo;s Holding Vehicle and (B) 2,656,500 Target Shares to be held by the Heng&rsquo;s Holding Vehicle, a number
of validly issued, fully paid and non-assessable New Class B Shares, and (ii) in all other cases, a number of validly issued, fully paid
and non-assessable New Class A Shares, in each case of (i) and (ii), equal to (A) the Target Per Share Value, <I>divided by</I> (B) the
Plutus Per Share Value (such New Class B Shares and New Class A Shares, as applicable, the &ldquo;<U>Per Share Merger Consideration</U>&rdquo;,
and the aggregate amount of Per Share Merger Consideration to be issued and paid pursuant to this <U>Section 3.1(b)</U>, the &ldquo;<U>Merger
Consideration</U>&rdquo;). All of the Target Shares converted into the right to receive the Merger Consideration pursuant to this <U>Section
3.1(b)</U> shall no longer be outstanding and shall cease to exist, and each holder of such Target Shares issued and outstanding as of
immediately prior to the Effective Time shall thereafter cease to have any rights with respect to such securities, except the right to
receive the Per Share Merger Consideration without interest.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
<U>Treatment of Merger Sub Shares</U>. Each ordinary share of Merger Sub issued and outstanding immediately prior to the Effective Time
shall be converted into one validly issued, fully paid and non-assessable ordinary share of the Surviving Sub, which shall constitute
the only issued and outstanding share capital of the Surviving Sub following the Effective Time.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2
<U>Dissenting Shares.</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
any provision of this Agreement to the contrary and to the extent available under the Cayman Companies Act, including <U>Section 3.1</U>,
Target Shares issued and outstanding immediately prior to the Effective Time held by holders who have validly exercised, or have not
otherwise lost, their dissenters&rsquo; rights for such Target Shares in accordance with this <U>Section 3.2</U> and Section 238 of the
Cayman Companies Act and otherwise complied with all of the provisions of the Cayman Companies Act relevant to the exercise and perfection
of dissenters&rsquo; rights (such Target Shares being referred to collectively as the &ldquo;<U>Dissenting Shares</U>&rdquo; until such
time as such holder fails to perfect or otherwise loses such holder&rsquo;s dissenter&rsquo;s rights under the Cayman Companies Act with
respect to such Target Shares, and holders of the Dissenting Shares collectively, the &ldquo;<U>Dissenting Shareholders</U>&rdquo;) shall
be cancelled and cease to exist at the Effective Time and the Dissenting Shareholders shall not be entitled to receive the Per Share
Merger Consideration, but instead shall be entitled only to receive the payment of the fair value of such Dissenting Shares held by them
determined in accordance with Section 238 of the Cayman Companies Act and such other rights as are granted by the Companies Act; <U>provided</U>,
<U>however</U>, that if, after the Effective Time, any Dissenting Shareholder fails to validly exercise or perfect, withdraws or loses
such holder&rsquo;s right to appraisal pursuant to this <U>Section 3.2</U> and Section 238 of the Cayman Companies Act or if a court
of competent jurisdiction shall determine that such Dissenting Shareholder is not entitled to the relief provided by Section 238 of the
Cayman Companies Act, such Target Shares shall be treated as if they had been cancelled and ceased to exist and they had been converted
as of the Effective Time into the right to receive the Per Share Merger Consideration, if any, to which such Dissenting Shareholder is
entitled pursuant to <U>Section 3.1</U>, without interest thereon. The Target shall provide Plutus prompt written notice of any written
objections to the Merger or other demands received by Target for the exercise of dissenter rights in respect of the Merger or appraisal
of Target Shares according to the Cayman Companies Act, any written withdrawal of any such objection or demand and any other written
demand, notice or instrument delivered to the Target prior to the Effective Time pursuant to the Cayman Companies Act that relates to
such objection or demand, and Plutus shall be consulted with respect to all material negotiations and proceedings with respect to such
objection or demands. Except with the prior written consent of Plutus, the Target shall not make any payment with respect to, or settle
or offer to settle, any such objection or demands.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.3
<U>Exchange Procedures</U>. On the Closing Date, Plutus shall issue to each holder who is, immediately prior to the Effective Time, a
registered holder of Target Shares (other than the Dissenting Shares and the Excluded Target Shares) (such holders, the &ldquo;<U>Existing
Target Shareholders</U>&rdquo;) the Merger Consideration in respect of the Target Shares held by such Existing Target Shareholder, credited
as fully paid, in accordance with the terms of this Agreement. Following the Effective Time, Plutus shall, upon the request by any Existing
Target Shareholder, promptly deliver to such Existing Target Shareholder an excerpt of the register of members of Plutus or such other
document that evidences the share ownership in Plutus of such Existing Target Shareholder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.4
<U>Issuance of the Closing Number of Securities</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Notwithstanding anything in this Agreement to the contrary, no fraction of an New Ordinary Share will be issued by virtue of the Merger,
and the Persons who would otherwise be entitled to a fraction of an New Ordinary Share (after aggregating all fractional shares of New
Ordinary Shares that otherwise would be received by such Person) shall receive from Plutus, in lieu of such fractional share: (i) one
New Ordinary Share if the aggregate amount of fractional shares of New Ordinary Shares such Person would otherwise be entitled to is
equal to or exceeds 0.50; or (ii) no New Ordinary Share if the aggregate amount of fractional shares of New Ordinary Shares such Person
would otherwise be entitled to is less than 0.50.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
The number of New Ordinary Shares that each Person is entitled to receive as a result of the Merger and as otherwise contemplated by
this Agreement shall be adjusted to reflect appropriately the effect of any share sub-division, share consolidation, share dividend or
distribution (including any dividend or distribution of securities convertible into New Ordinary Shares), extraordinary cash dividend,
reorganization, recapitalization, reclassification, combination, exchange of shares or other like change with respect to New Ordinary
Shares occurring on or after the date hereof and prior to the Closing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">3.5 <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Plutus
Closing Certificate</U>. Not later than three (3) Business Days prior to the Closing Date, Plutus shall deliver to the Target a
written certificate (the &ldquo;<U>Plutus Closing Certificate</U>&rdquo;) setting forth: (a) the estimated amount of Plutus
Transaction Costs as of the Closing, which shall include the respective paid and unpaid amounts and wire transfer instructions for
the payment thereof; (b) the calculation of the estimated amount of Plutus Cash Level as of the Closing Date (the &ldquo;<U>Plutus
Financial Requirement Calculation</U>&rdquo;); (c) the Aggregate PIPE Proceeds, (d) reasonable relevant supporting documentation
used by Plutus in calculating such estimated amounts as referenced in clauses (a) through (c) above; and (e) a certificate of the
Chief Financial Officer of Plutus certifying that the estimates set forth in the Plutus Closing Certificate have been prepared in
good faith and in accordance with this Agreement and the other Transaction Agreements. The Target and its Representatives shall have
a reasonable opportunity to review and to discuss with Plutus and its Representatives the documentation provided pursuant to this <U>Section
3.5</U> and any relevant books and records. Plutus and its Representatives shall reasonably assist the Target and its
Representatives in their review of the documentation. The Target shall be entitled (but not obligated) to rely in all respects on
the Plutus Closing Certificate.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">3.6 <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Closing
Calculations</U>. No later than three (3) Business Days prior to the Closing Date, the Target shall deliver to Plutus a schedule
(the &ldquo;<U>Closing Payments Schedule</U>&rdquo;) setting forth: (a) the calculation of the Merger Consideration and the
allocation of the Merger Consideration among the holders of Target Shares of immediately prior to the Closing including the legal
name, registered address and bank account information of each such holder; (b) the estimated amount of Target Transaction Costs and
Mutual Transaction Costs as of the Closing, which shall include the respective paid and unpaid amounts and wire transfer
instructions for the payment thereof; (c) reasonable relevant supporting documentation used by Target in calculating such estimated
amounts of the Target Transaction Costs and the Mutual Transaction Costs; and (d) a certificate of the highest ranking financial
officer of Target certifying that the estimates set forth in the Closing Payments Schedule have been prepared in good faith and in
accordance with this Agreement and the other Transaction Agreements. Plutus and its Representatives shall reasonably assist the
Target and its Representatives in the calculation of the estimated amount of the Mutual Transaction Costs. Plutus and its
Representatives shall have a reasonable opportunity to review and to discuss with the Target and its Representatives the
documentation provided pursuant to this <U>Section 3.6</U> and any relevant books and records of the Target Group Companies. The
Target and its Representatives shall reasonably assist Plutus and its Representatives in its review of the documentation. Plutus and
Merger Sub will be entitled (but not obligated) to rely in all respects upon the Closing Payments Schedule.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">3.7 <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Withholding
Taxes</U>. Notwithstanding anything in this Agreement to the contrary, Target, Plutus and their respective Affiliates shall be
entitled to deduct and withhold from any payments payable pursuant to this Agreement any amount required to be deducted and withheld
with respect to the making of such payment under applicable Legal Requirements. If any deduction or withholding is so required in
connection with any such payments, such Person shall cause the applicable withholding agent to provide written notice to the Person
in respect of which such deduction and withholding is to be made of the amounts to be deducted and withheld as soon as reasonably
practicable (and shall use commercially reasonable efforts to do so at least five (5) days prior to such payment). Each Party shall
use reasonable efforts to (a) avail itself of any available exemptions from, or any refunds, credits or other recovery of, any such
Tax deductions and withholdings and shall cooperate with the other Parties in providing any information and documentation that may
be necessary to obtain such exemptions, refunds, credits or other recovery and (b) eliminate or minimize the amount of any such Tax
deductions and withholdings. To the extent that amounts are so deducted and withheld and paid over to the appropriate Governmental
Entity in accordance with applicable Legal Requirements, such deducted and withheld amounts shall be treated for all purposes of
this Agreement as having been paid to the Person in respect of which such deduction and withholding was made.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.8 <U>Taking
of Necessary Action; Further Action</U>. If, at any time after the Effective Time, any further action is necessary or desirable to
carry out the purposes of this Agreement and to vest the Surviving Sub following the Merger with full right, title and possession to
and of all assets, property, rights, privileges, powers and franchises of the Target and Merger Sub (as provided under section
236(1) of the Cayman Companies Act), the officers, directors, managers and members, as applicable (or their designees), of the
Parties hereto are fully authorized in the name of their respective corporations or otherwise to take, and will take, all such
lawful and necessary action, so long as such action is not inconsistent with this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
IV</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>REPRESENTATIONS
AND WARRANTIES OF Target</U></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except
as set forth in the letter dated as of the date of this Agreement delivered by Target to Plutus in connection with the execution and
delivery of this Agreement (the &ldquo;<U>Target Disclosure Letter</U>&rdquo;), the Target hereby represents and warrants to the other
Parties hereto as of the date hereof and as of the Closing Date (or if a specific date is indicated in any such statement, as of such
specified date) the following:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1 <U>Organization
and Qualification</U></FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
The Target is an exempted company duly incorporated, validly existing and in good standing under the applicable Legal Requirements of
the Cayman Islands.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
The Target has all requisite corporate power and authority to own, lease and operate its assets, rights and properties and to carry on
its business as it is now being conducted, except as would not be expected to be material to the Target Group Companies, taken as a whole.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
The Target is duly qualified to do business in each jurisdiction in which it is conducting its business, or the operation, ownership
or leasing of its properties, makes such qualification necessary, other than in such jurisdictions where the failure to so qualify would
not, individually or in the aggregate, reasonably be expected to be material to the Target Group Companies, taken as a whole. Complete
and correct copies of the Governing Documents of the Target as currently in effect, have been made available to Plutus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
The Target is not in violation of any of the provisions of its Governing Documents in any material respect.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2
<U>Target Subsidiaries</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
As of the date hereof and as of the Closing Date, all Target Group Companies, together with their jurisdiction of incorporation or organization,
as applicable, are listed on <U>Schedule 4.2(a)</U> of the Target Disclosure Letter (the Target Group Companies other than the Target,
the &ldquo;<U>Target Subsidiaries</U>&rdquo;). Except as disclosed on <U>Schedule 4.2(a)</U> of the Target Disclosure Letter, the Target
owns or will own, directly or indirectly, free and clear of all Liens (other than Permitted Liens), all of the outstanding equity securities
of (i) as of the Closing Date, all Target Subsidiaries, and (ii) as of the date hereof, all Target Subsidiaries except for Happy CP MY
SDN BHD and Choco Up Aus PTY Limited. Except for the Target Subsidiaries, Target does not own, directly or indirectly, any ownership,
equity, profits or voting interest in any Person or have any agreement or commitment to purchase any such interest, and has not agreed
and is not obligated to make nor is bound by any written, oral or other Contract, binding understanding, option, warranty or undertaking
of any nature, as of the date hereof or as may hereafter be in effect under which it may become obligated to make, any future investment
in or capital contribution to any other entity.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Each Target Subsidiary is duly incorporated, formed or organized, validly existing and in good standing (to the extent such concept exists
in the relevant jurisdiction) under the laws of its jurisdiction of incorporation, formation or organization and has the requisite corporate,
limited liability company or equivalent power and authority to own, lease and operate its assets, rights and properties and to carry
on its business as it is now being conducted in all material respects. Each Target Subsidiary is duly qualified to do business in each
jurisdiction in which the conduct of its business, or the operation, ownership or leasing of its properties, makes such qualification
necessary, other than in such jurisdictions where the failure to so qualify or be in good standing would not, individually or in the
aggregate, reasonably be expected to be material to the Target Group Companies, taken as a whole. Complete and correct copies of the
Governing Documents of each Target Subsidiary, as amended and currently in effect, have been made available to Plutus. No Target Subsidiary
is in violation of any of the provisions of its Governing Documents in any material respect.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
All issued and outstanding shares of capital stock, limited liability company interests and equity interests of each Target Subsidiary
(i) have been duly authorized, validly issued, fully paid and are non-assessable (in each case, to the extent that such concepts are
applicable), (ii) are not subject to, nor have been issued in violation of, any purchase option, call option, right of first refusal,
preemptive right, subscription right or any similar right, except as contemplated under this Agreement, and (iii) have been offered,
sold and issued in compliance with applicable Legal Requirements and the applicable Target Subsidiary&rsquo;s respective Governing Documents.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
Except as contemplated under this Agreement or as disclosed on <U>Schedule &lrm;4.2(d)</U> of the Target Disclosure Letter, there are
no subscriptions, options, warrants, equity securities, partnership interests or similar ownership interests, calls, rights (including
preemptive rights), commitments or agreements of any character to which any Target Subsidiary is a party or by which it is bound obligating
such Target Subsidiary to issue, deliver or sell, or cause to be issued, delivered or sold, or repurchase, redeem or otherwise acquire,
or cause the repurchase, redemption or acquisition of, any ownership interests of such Target Subsidiary or obligating such Target Subsidiary
to grant, extend, accelerate the vesting of or enter into any such subscription, option, warrant, equity security, call, right, commitment
or agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3
<U>Capitalization of the Target</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
All issued and outstanding share capital of the Target as of the date of hereof, and as of the Closing Date, is as set forth on <U>Schedule
4.3(a)</U> of the Target Disclosure Letter. As of the Closing Date, all authorized and outstanding share capital of the Target will be
in the form of Target Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Except as contemplated under this Agreement or as disclosed on <U>Schedule 4.3(b)</U> of the Target Disclosure Letter, (i) no subscription,
warrant, option, convertible or exchangeable security, or other right (contingent or otherwise) to purchase or otherwise acquire equity
securities of Target is authorized or outstanding, and (ii) there is no commitment by Target to issue shares, subscriptions, warrants,
options, convertible or exchangeable securities, or other similar equity rights, to distribute to holders of its equity securities any
evidence of indebtedness, to repurchase or redeem any securities of the Target or to grant, extend, accelerate the vesting of, change
the price of, or otherwise amend any warrant, option, convertible or exchangeable security. There are no declared or accrued unpaid dividends
with respect to any Target Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
All issued and outstanding Target Shares are (i) duly authorized, validly issued, fully paid and non-assessable and (ii) not subject
to or issued in violation of any preemptive rights created by the Cayman Companies Act, Target Governing Documents or any agreement to
which Target is a party. All issued and outstanding Target Shares were issued in compliance with applicable Legal Requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
No outstanding Target Shares are subject to vesting or forfeiture rights or repurchase by a Target Group Company, except as provided
for under the Cayman Companies Act subject to the provisions thereunder. There are no outstanding or authorized stock appreciation, dividend
equivalent, phantom stock, profit participation or other similar rights issued by any Target Group Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
All distributions, dividends, repurchases and redemptions in respect of the share capital (or other equity interests) of the Target were
undertaken in compliance with the Target Governing Documents then in effect, any agreement to which the Target then was a party and in
compliance with applicable Legal Requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
Except as set forth in the Target&rsquo;s Governing Documents in connection with the Transactions, there are no registration rights,
and there is no voting trust, proxy, rights plan, anti-takeover plan or other similar agreements or understandings, to which any Target
Group Company is a party or by which any Target Group Company is bound with respect to any ownership interests of the applicable Target
Group Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)
Except as provided for in this Agreement, as a result of the consummation of the Transactions, no shares of capital stock, warrants,
options or other securities of any Target Group Company are issuable and no rights in connection with any shares, warrants, options or
other securities of any Target Group Company accelerate or otherwise become triggered (whether as to vesting, exercisability, convertibility
or otherwise).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">4.4 <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Authority
Relative to this Agreement</U>. The Target has all requisite power and authority to: (a) execute, deliver and perform this Agreement
and the other Transaction Agreements to which it is a party, and each ancillary document that the Target has executed or delivered or
is to execute or deliver pursuant to this Agreement; and (b) carry out the Target&rsquo;s obligations hereunder and thereunder and to
consummate the applicable Transactions (including the Merger). The execution and delivery by the Target of this Agreement and the other
Transaction Agreements to which it is a party and the consummation by the Target of the applicable Transactions (including the Merger)
have been or will be as of the Closing Date duly and validly authorized by all requisite actions on the part of the Target and its Affiliates,
and no other proceedings on the part of the Target or any of its Affiliates are necessary to authorize this Agreement or the other Transaction
Agreements to which the Target or any of its Affiliates is a party or to consummate the transactions contemplated hereby and thereby.
This Agreement and the other Transaction Agreements to which the Target or any of its Affiliate is a party have been duly and validly
executed and delivered by the Target or such Affiliate, as applicable, and, assuming the due authorization, execution and delivery hereof
and thereof by the other parties hereto and thereto, constitute the legal and binding obligations of the Target or such Affiliate, enforceable
against the Target or such Affiliate, as applicable, in accordance with their terms, except insofar as enforceability may be limited
by applicable bankruptcy, insolvency, reorganization, moratorium or similar laws affecting creditors&rsquo; rights generally or by principles
governing the availability of equitable remedies.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.5
<U>No Conflict; Required Filings and Consents</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Neither the execution, delivery nor performance by the Target of this Agreement or the other Transaction Agreements to which it is a
party, nor the consummation of the Transactions, will: (i) conflict with or violate the Target&rsquo;s Governing Documents; (ii) assuming
that the consents, approvals, orders, authorizations, registrations, filings, notices or permits referred to in <U>Section 4.5(b)</U>
are duly and timely obtained or made, conflict with or violate any Legal Requirements applicable to the Target; (iii) result in any breach
of or constitute a default (with or without notice or lapse of time, or both) under, or impair the Target&rsquo;s, or any Target Group
Company&rsquo;s rights or, in a manner adverse to any of the Target Group Companies, alter the rights or obligations of any third party
under, or give to any third party any rights of consent, termination, amendment, acceleration (including any forced repurchase or put
right) or cancellation under, or result in the creation of a Lien (other than any Permitted Lien) on any of the properties, rights or
assets of any of the Target Group Companies pursuant to, any Target Material Contracts, except, with respect to clauses (ii) and (iii)
as would not, individually or in the aggregate, reasonably be expected to be material to the Target Group Companies, taken as a whole.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
No notices, reports or other filings are required to be made by any Target Group Company with, nor are any consents, registrations, approvals,
permits or authorizations required to be obtained by any Target Group Company from, any Governmental Entity in connection with the execution
and delivery by the Target and any other Target Group Company of this Agreement and the other Transaction Agreements to which it is a
party, except for: (i) the filing of the Plan of Merger in accordance with the Cayman Companies Act; (ii) applicable requirements, if
any, of the Securities Act, the Exchange Act or blue sky laws, and the rules and regulations thereunder, and appropriate securities law
related documents received from or filed with the relevant authorities of other jurisdictions in which any Target Group Company is licensed
or qualified to do business; and (iii) the filings, submissions, consents, approvals, authorizations and permits described on <U>Schedule
4.5(b)</U> of the Target Disclosure Letter (the &ldquo;<U>Target Required Regulatory Approvals</U>&rdquo;); and (iv) where the failure
to obtain such consents, approvals, authorizations or permits, or to make such filings or notifications, would not, individually or in
the aggregate, reasonably be expected to be material to the Target Group Companies, taken as a whole, or reasonably be expected to prevent
or materially delay or impair the consummation of the Transactions or the ability of the Target to perform its obligations under this
Agreement or the other Transaction Agreements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.6
<U>Compliance; Approvals</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Each of the Target Group Companies, in each case, has complied with and is not in violation of any applicable Legal Requirements with
respect to the conduct of its business, or the ownership or operation of its business, except for failures to comply or violations which,
individually or in the aggregate, have not been and are not reasonably likely to be material to the Target Group Companies, taken as
a whole. No written or, to the Knowledge of the Target, oral notice, of non-compliance with any applicable Legal Requirements has been
received by any of the Target Group Companies. Each Target Group Company is in possession of all franchises, grants, authorizations,
licenses, permits, consents, certificates, approvals and orders from Governmental Entities (&ldquo;<U>Approvals</U>&rdquo;) necessary
to own, lease and operate the properties it purports to own, operate or lease and to carry on its business as it is now being conducted,
in all material respects. Each Approval held by the Target Group Companies is valid, binding and in full force and effect in all material
respects. None of the Target Group Companies (i) is in default or violation (and no event has occurred that, with notice or the lapse
of time or both, would constitute a default or violation) of any term, condition or provision of any such Approval, or (ii) has received
any notice from a Governmental Entity that has issued any such Approval that it intends to cancel, terminate, modify or not renew any
such Approval, except in the case of clauses (i) and (ii) as would not individually or in the aggregate, reasonably be expected to be
material to the Target Group Companies, taken as a whole.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
To the Knowledge of the Target, each shareholder of Target who is to receive Merger Consideration is (i) an &ldquo;accredited investor&rdquo;
as defined in Rules 215 and 501(a) of the Securities Act, (ii) a &ldquo;qualified institutional buyer&rdquo; as defined in Rule 144A
of the Securities Act or (iii) receiving the Merger Consideration in a transaction compliant with Regulation S and/or Regulation D.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.7 <U>Financial
Statements</U></FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
The Target has made available to Plutus (I) true and complete copies of the unaudited pro forma combined balance sheets of the Target
Group Companies as of December 31, 2024 and 2023, and the related pro forma combined statements of income (loss), and cash flows of such
Target Group Companies for the fiscal years then ended , and (II) true and complete copies of the unaudited pro forma balance sheets
of the Target Group Companies as of March 31, 2025, and the related combined pro forma statements of income (loss) and cash flows for
the three-month period then ended (collectively, the &ldquo;<U>Target Financial Statements</U>&rdquo;). The Target Financial Statements:
(i) were prepared in conformity with the Target Accounting Principles applied on a consistent basis during the periods involved, subject
to normal recurring year-end adjustments (the effect of which will not, individually or in the aggregate, be material to the Target Group
Companies, taken as a whole) and the absence of footnotes; (ii) were prepared from the books and records of the Target Group Companies;
and (iii) were prepared in good faith based upon reasonable assumptions made by the Target on a basis consistent with the basis employed
in such books and records for the relevant periods.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
The Target Group Companies have established and maintained a system of internal controls. Such internal controls are sufficient to provide
reasonable assurances (i) regarding the reliability of financial reporting and the preparation of financial statements for external purposes
in accordance with the Target Accounting Principles, (ii) that transactions, receipts and expenditures of the Target Group Companies
are being executed and made only in accordance with appropriate authorizations of management or directors of Target, (iii) that transactions
are recorded as necessary to permit preparation of financial statements in conformity with the Target Accounting Principles and to maintain
accountability for assets, (iv) regarding prevention or timely detection of unauthorized acquisition, use or disposition of the assets
of the Target Group Companies that could have a material effect on the financial statements and (v) that accounts, notes and other receivables
are recorded accurately. To Target&rsquo;s Knowledge, (x) there is no significant deficiency or &ldquo;material weakness&rdquo; in the
system of internal controls over financial reporting of the Target Group Companies, (y) there is no fraud, whether or not material, that
involves Target&rsquo;s management or other employees or Affiliates who have a significant role in the preparation of financial statements
or the internal accounting controls utilized by the Target, and (z) there is no claim or allegation regarding any of the foregoing or
any whistleblower complaint or report whether regarding the foregoing or any other matter.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
There are no outstanding personal loans or other extensions of credit made by the Target Group Companies to any executive officer (as
defined in Rule 3b-7 under the Exchange Act) or director of a Target Group Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.8
<U>No Undisclosed Liabilities</U>. The Target Group Companies, in each case, have no Liabilities of a type required to be reflected or
reserved for on a balance sheet prepared in accordance with the Target Accounting Principles, other than Liabilities: (a) set forth in
or reserved against or otherwise reflected in the Target Financial Statements or in the notes thereto; (b) arising in the ordinary course
of business of the Target Group Companies since the date of the most recent balance sheet included in the Target Financial Statements
and are not material in amount; (c) incurred in connection with the Transactions; or (d) that are not, or would not reasonably be expected
to be, individually or in the aggregate, material to the Target Group Companies taken as a whole. Other than disclosed in Schedule 4.8
of the Target Disclosure Letter, no Target Group Company has any secured creditors holding a security interest.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.9
<U>Absence of Certain Changes or Events</U>. Except as contemplated by this Agreement or any other Transaction Agreements or as disclosed
on Schedule 4.9 of the Target Disclosure Letter, since March 31, 2025 through the date of this Agreement, the business of the Target
Group Companies was conducted in the ordinary course of business in all material respects and there has not been: (a) any Target Material
Adverse Effect; or (b) any action taken or agreed upon by any of the Target Group Companies that would be prohibited by Sections 6.1(c),
6.1(l), and 6.1(o) (and to the extent related to the foregoing clauses, Section 6.1(q)), if such action were taken on or after the date
hereof without the consent of Plutus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.10
<U>Litigation</U>. Except as disclosed on Schedule 4.10 of the Target Disclosure Letter or otherwise would not, individually or in the
aggregate, reasonably be expected to be material to the Target Group Companies, taken as a whole, there is: (a) no pending Legal Proceeding
or, to the Knowledge of the Target, threatened Legal Proceeding in writing, or to the Knowledge of the Target, any investigation, against
any Target Group Company or any of its properties or assets, or any of the directors, managers or officers of any Target Group Company
with regard to their actions as such; (b) other than with respect to audits, examinations or investigations in the ordinary course of
business conducted by a Governmental Entity, no pending or, to the Knowledge of the Target, threatened audit, examination or investigation
by any Governmental Entity against any Target Group Company or any of its properties or assets, or any of the directors, managers or
officers of any Target Group Company with regard to their actions as such and, to the Knowledge of the Target, no facts exist that would
reasonably be expected to form the basis for any such audit, examination or investigation; (c) no pending Legal Proceeding, or to the
Knowledge of the Target, threatened Legal Proceeding in writing, or to the Knowledge of the Target, investigation by any Target Group
Company against any third party; (d) no settlement or similar agreement that imposes any material ongoing obligation or restriction on
any Target Group Company; and (e) no Order imposed or, to the Knowledge of the Target, threatened in writing to be imposed upon any Target
Group Company or any of its respective properties or assets, or any of the directors, managers or officers of any Target Group Company
with regard to their actions as such.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.11
<U>Employee Benefit Plans</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
<U>Schedule 4.11(a)</U> of the Target Disclosure Letter sets forth a true, correct and complete list of each Target Employee Benefit
Plan. Other than the Target Employee Benefit Plan, none of the Target Group Companies has other plan that (i) provides for transaction,
retention or change in control payments or benefits or tax gross-ups, (ii) provides for equity or equity-based incentive compensation
or (iii) is a defined contribution benefit plan, defined benefit pension plan, nonqualified deferred compensation plan or retiree medical
plan. With respect to each Target Employee Benefit Plan, the Target has made available to Plutus true, correct and complete copies of
(or, to the extent no such copy exists, a description of), in each case, to the extent applicable, (i) the current plan document and,
to the extent available, the summary plan description; (ii) the most recent audited financial statement; (iii) all material filings and
correspondence with any Governmental Entity; (iv) all related material insurance contracts which implement each such Target Employee
Benefit Plan and (v) any documents with respect to any Target Employee Benefit Plan that are required to be prepared or filed under the
applicable Legal Requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Except as disclosed on <U>Section 4.11(b)</U> of the Target Disclosure Letter, each Target Employee Benefit Plan has been established,
maintained, operated and administered in all material respects in accordance with its terms and in compliance with the applicable provisions
of all applicable Legal Requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
None of the Target Employee Benefit Plans provides for, and none of the Target Group Companies has any liability in respect of, post-retiree
health, welfare or life insurance benefits or coverage for any participant or any beneficiary of a participant, except as may be required
pursuant to applicable Legal Requirements and at the sole expense of such participant or the participant&rsquo;s beneficiary.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
With respect to any Target Employee Benefit Plan, no material actions, suits, claims (other than routine claims for benefits in the ordinary
course), audits, inquiries, proceedings or lawsuits are pending, or, to the Knowledge of the Target, threatened in writing against any
Target Employee Benefit Plan, any trust related thereto or against any fiduciary thereof with respect thereto. No event has occurred,
and to the Knowledge of the Target, no condition exists that would, by reason of the Target&rsquo;s affiliation with any of its Affiliates,
subject the Target to any material tax, fine, lien, penalty or other liability imposed by any applicable Legal Requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
All contributions, reserves or premium payments required to be made or accrued as of the date hereof to the Target Employee Benefit Plans
have been timely made or accrued in accordance with Target Accounting Principles in all material respects.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
Neither the execution and delivery of this Agreement nor the consummation of the Transactions will, either alone or in connection with
any other event(s): (i) result in any payment or benefit becoming due to any current or former employee, contractor or director of the
Target or Target Subsidiaries or under any Target Employee Benefit Plan; (ii) increase any amount of compensation or benefits otherwise
payable to any current or former employee, individual independent contractor or director of the Target or Target Subsidiaries or under
any Target Employee Benefit Plan; (iii) result in the acceleration of the time of payment, funding or vesting of any benefits to any
current or former employee, contractor or director of the Target or Target Subsidiaries or under any Target Employee Benefit Plan; or
(iv) limit the right to merge, amend or terminate any Target Employee Benefit Plan.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)
Neither the execution and delivery of this Agreement nor the consummation of the Transactions shall, either alone or in connection with
any other event(s) give rise to any &ldquo;excess parachute payment&rdquo; as defined in Section 280G(b)(1) of the Code, any excise tax
owing under Section 4999 of the Code or any other amount that would not be deductible under Section 280G of the Code.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)
The Target maintains no obligations to gross-up or reimburse any individual for any tax or related interest or penalties incurred by
such individual.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.12
<U>Labor Matters</U>.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Except as disclosed on <U>Schedule 4.12(a)</U> of the Target Disclosure Letter, no Target Group Company is a party to or bound by any
labor agreement, collective bargaining agreement, works council agreement or other similar labor Contract applicable to current or former
employees of any Target Group Company. Except as disclosed on <U>Schedule 4.12(a)</U> of the Target Disclosure Letter, no employees of
the Target Group Companies are represented by any labor union, labor organization, or works council with respect to their employment
with the Target Group Companies. There are no representation proceedings or petitions seeking a representation proceeding presently pending
or, to the Knowledge of the Target, threatened in writing to be brought or filed, with the National Labor Relations Board or other labor
relations tribunal, nor has any such representation proceeding, petition, or demand been brought, filed, made, or, to the Knowledge of
the Target, threatened since the Reference Date. Since the Reference Date, there have been no labor organizing activities involving any
Target Group Company or with respect to any employees of the Target Group Companies or, to the Knowledge of the Target, threatened in
writing by any labor organization, work council or group of employees.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Since the Reference Date, except as disclosed on <U>Schedule 4.12(b)</U> of the Target Disclosure Letter, there have been no strikes,
work stoppages, slowdowns, lockouts or arbitrations, material grievances, unfair labor practice charges or other material labor disputes
pending or, to the Knowledge of the Target, threatened in writing against or affecting the Target Group Companies involving any employee
or former employee of, or other individual who provided services to, any Target Group Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
To the Knowledge of the Target, except as disclosed on <U>Schedule 4.12(c)</U> of the Target Disclosure Letter, no officer of any Target
Group Company has given written notice to any Target Group Company of any intent to terminate his or her employment with such Target
Group Company in connection with the consummation of the Transactions. The Target Group Companies are in compliance and, to the Knowledge
of the Target, each of their employees and consultants are in compliance, with the terms of any employment, nondisclosure, restrictive
covenant, and consulting agreements between any Target Group Company and such individuals, in each case except as would not be material
to the Target Group Companies taken as a whole.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
The Transactions contemplated by this Agreement will not require the consent of, or advance notification to, any works councils, unions
or similar labor organizations with respect to employees of the Target Group Companies, except for where the failure to obtain such consent
to make any such advance notifications has not had and would not reasonably be expected to have, individually or in the aggregate, a
Target Material Adverse Effect.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
To the Knowledge of the Target, no written notice or written complaint from or on behalf of any current or former employee of, or other
individual who provided services to, any Target Group Company has been received by any Target Group Company since the Reference Date
asserting or alleging sexual harassment or sexual misconduct against any current or former officer or director of any Target Group Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
Except as disclosed on <U>Schedule 4.12(f)</U> of the Target Disclosure Letter, since the Reference Date, there have been no material
complaints, charges, investigations, claims or other Legal Proceedings against the Target Group Companies filed or pending or, to the
Knowledge of the Target, threatened in writing that would be brought or filed, with any Governmental Entity based on, arising out of,
or in connection with any labor and employment Legal Requirement, or employment practice of any Target Group Company. Since the Reference
Date, no Target Group Company has received any notice of intent by any Governmental Entity responsible for the enforcement of labor and
employment laws to conduct or initiate a material investigation, audit or Legal Proceeding relating to any employment or labor laws or
employment practice of any Target Group Company. Each Target Group Company is, and has been since the Reference Date, in material compliance
with all applicable Legal Requirements respecting employment and employment practices, including all applicable laws respecting terms
and conditions of employment, wages and hours, the Worker Adjustment and Retraining Notification Act, and any similar foreign, state
or local &ldquo;mass layoff&rdquo; or &ldquo;plant closing&rdquo; laws (collectively, the &ldquo;<U>WARN Act</U>&rdquo;), collective
bargaining, immigration and work eligibility, benefits, labor relations, harassment, discrimination, civil rights, pay equity, child
labor, equal employment opportunity, safety and health, and workers&rsquo; compensation.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)
No Target Group Company is liable for any arrears of wages or penalties with respect thereto, except in each case as would not be material
to the Target Group Companies taken as a whole. All amounts that the Target Group Companies are legally required to withhold from their
employees&rsquo; wages and to pay to any Governmental Entity as required by applicable Legal Requirements have been withheld and paid,
and none of the Target Group Companies has any outstanding obligations to make any such withholding or payment, other than (i) with respect
to an open payroll period or (ii) as would not result in material liability to the Target Group Companies, taken as whole.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)
Except as would not result in material liability to any Target Group Company, each Person who has provided or is providing services to
any Target Group Company and has been classified as an exempt employee, independent contractor, temporary employee, leased employee or
seasonal employee, as applicable, has been properly classified as such under all applicable Legal Requirements and pursuant to the terms
of any Target Employee Benefit Plan. None of the Target Group Companies has any material liability or obligation under any applicable
Legal Requirement or Target Employee Benefit Plan arising out of improperly classifying such Person as an exempt employee, independent
contractor, temporary employee, leased employee or seasonal employee, as applicable, and no such Person is owed any wages, benefits or
other compensation for past services (other than wages, benefits and compensation accrued during the current pay period and any accrued
pay or benefits for services, which by their terms or under applicable Legal Requirements, are payable in the future).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.13
<U>Real Property; Tangible Property</U>.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
No Target Group Company currently owns any real property or has in the past three years owned any real property.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Each Target Group Company has a valid, binding and enforceable leasehold interest under each of the real property leases to which it
is a party as of the date hereof as a lessee (the &ldquo;<U>Target Leased Properties</U>&rdquo;), free and clear of all Liens (other
than Permitted Liens) and each of the leases, lease guarantees, agreements and documents related to any Target Leased Properties to which
it is a party as of the date hereof, including all amendments, letter agreements, terminations and modifications thereof (collectively,
the &ldquo;<U>Target Real Property Leases</U>&rdquo;), is in full force and effect as of the date hereof, except insofar as enforceability
may be limited by applicable bankruptcy, insolvency, reorganization, moratorium or similar laws affecting creditors&rsquo; rights generally
or by principles governing the availability of equitable remedies. The Target has made available to Plutus true, correct and complete
copies of all Material Target Real Property Leases (as defined below). No Target Group Company is in breach of or default under any Material
Target Real Property Lease, and, to the Knowledge of the Target, no event has occurred and no circumstance exists which, if not remedied,
and whether with or without notice or the passage of time or both, would result in such a default, except for such breaches or defaults
as would not individually or in the aggregate reasonably be expected to be material to the Target Group Companies taken as a whole. The
Target Leased Properties are suitable to allow the businesses of the Target Group Companies to be operated as currently conducted in
all material respects. To the Knowledge of the Target, (i) there are no pending condemnation proceedings with respect to any of the Target
Leased Properties, and (ii) the current use of the Target Leased Properties does not violate any local planning, zoning or similar land
use restrictions of any Governmental Entity in any material respect. No Target Group Company has received or given any written notice
of any default or event that with notice or lapse of time, or both, would constitute a breach or default by any Target Group Company
under any of the Target Real Property Leases and, to the Knowledge of the Target, no other party is in breach or default thereof, except
for such breaches or defaults as would not, individually or in the aggregate, reasonably be expected to be material to the Target Group
Companies, taken as a whole. As of the date of this Agreement, to the Knowledge of the Target, no party to any Target Real Property Lease
has exercised any termination rights with respect thereto. <U>Schedule 4.13(b)</U> of the Target Disclosure Letter contains a true and
correct list of all Material Target Real Property Leases. No Person other than the Target Group Companies has the right to use the Target
Leased Properties, except as subleased by the respective Target Group Company to a sub-lessee.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
Each Target Group Company has good and marketable title to, or a valid leasehold interest in or right to use, all of its tangible assets,
free and clear of all Liens other than: (i) Permitted Liens; (ii) the rights of lessors under any Target Real Property Lease; and (iii)
the Liens specifically identified on the <U>Schedule 4.13(c)</U> of the Target Disclosure Letter. The tangible assets of the Target Group
Companies: (A) constitute all of the tangible assets that are currently being used for the operation of the businesses of the Target
Group Companies as they are now conducted, and taken together, are adequate and sufficient for the operation of the businesses of the
Target Group Companies as currently conducted; and (B) have been maintained in accordance with generally applicable accepted industry
practice, are in good operating condition and repair, ordinary wear and tear excepted, and are adequate and suitable for the uses to
which they are being put, in each case, in all material respects.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.14
<U>Taxes</U>.</FONT></P>

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All income and other material Tax Returns required to be filed by or on behalf of each Target Group Company have been duly and timely
filed with the appropriate Governmental Entity (taking into account any applicable extensions of time to file Tax Returns that were validly
granted or obtained) and all such Tax Returns are true, correct and complete in all material respects. All material amounts of Taxes
payable by each Target Group Company (whether or not shown on any Tax Return) have been fully and timely paid.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Each Target Group Company has (i) complied in all material respects with all applicable Legal Requirements related to the withholding
and remittance of all material amounts of Tax and timely withheld and paid all material amounts of Taxes required to have been withheld
and paid to the appropriate Governmental Entity; and (ii) complied in all material respects with all material reporting requirements
(including maintenance of required records with respect thereto) with respect to such payments.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
No claim, assessment, deficiency or proposed adjustment for any material amount of Tax has been asserted or assessed by any Governmental
Entity against any Target Group Company which has not been paid or resolved.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
No material Tax audit or other examination of the any Target Group Company by any Governmental Entity is presently in progress, nor are
there any request or threat for such an audit or other examination.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
There are no Liens for Taxes (other than Permitted Liens) upon any of the assets of the Target Group Companies.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
No Target Group Company has any liability for a material amount of unpaid Taxes which has not been accrued for or reserved on the Target
Unaudited Financial Statements, other than any liability for unpaid Taxes that has been incurred since the end of the most recent fiscal
year in connection with the operation of the business of the Target Group Companies in the ordinary course of business.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)
No Target Group Company: (i) has any liability for the Taxes of another Person (other than any Target Group Company or their predecessors)
as a result of being a member of a consolidated, combined, unitary or affiliated group filing for U.S. federal, state, local or non-U.S.
income Tax purposes or as a transferee or a successor or by Contract (other than pursuant to commercial agreements entered into in the
ordinary course of business and the principal purpose of which is not related to Taxes); (ii) is a party to or bound by any Tax indemnity,
Tax sharing or Tax allocation agreement (other than commercial agreements entered into in the ordinary course of business and the principal
purpose of which is not related to Taxes); or (iii) has ever been a member of a consolidated, combined, unitary or affiliated group filing
for U.S. federal, state, local, or non-U.S. income Tax purposes, other than a group whose members are all Target Group Companies (or
their predecessors).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)
No Target Group Company: (i) has consented to extend the time in which any material amount of Tax may be assessed or collected by any
Governmental Entity (other than ordinary course extensions of time to file Tax Returns), which extension is still in effect; or (ii)
has entered into or been a party to any &ldquo;listed transaction&rdquo; within the meaning of Section 6707A(c)(2) of the Code (or any
similar provision of state, local or non-U.S. Legal Requirements).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
No Target Group Company has, or has ever had, a permanent establishment in any country other than the country of its organization, or
is, or has ever been, subject to income Tax in a jurisdiction outside the country of its organization, in each case where it is required
to file a material income Tax Return and does not file such a Tax Return.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(j)
No Target Group Company will be required to include any material item of income in, or exclude any material item or deduction from, taxable
income for any taxable period beginning after the Closing Date or, in the case of any taxable period beginning on or before and ending
after the Closing Date, the portion of such period beginning after the Closing Date, as a result of: (i) an installment sale or open
transaction disposition that occurred on or prior to the Closing Date other than in the ordinary course of business; (ii) any change
in method of accounting on or prior to the Closing Date; or (iii) any prepaid amount received or deferred revenue recognized on or prior
to the Closing Date, other than in respect of such amounts reflected in the balance sheets included in the Target Financial Statements,
or received in the ordinary course of business since the date of the most recent balance sheet included in the Target Financial Statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(k)
No claim has been made by any Governmental Entity in a jurisdiction in which any Target Group Company does not file Tax Returns that
is or may be subject to Tax by, or required to file Tax Returns in, that jurisdiction.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">4.15 <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Brokers;
Third Party Expenses</U>. Except as disclosed in Schedule 4.15 of the Target Disclosure Letter, none of the Target Group Companies has
any liability for brokerage, finders&rsquo; fees, agent&rsquo;s commissions or any similar charges in connection with this Agreement
or the Transactions on account of Contracts entered into by any Target Group Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.16
<U>Intellectual Property</U>. Except as would not, individually or in the aggregate, be material to the Target Group Companies, taken
as a whole:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
<U>Schedule 4.16(a)(a)</U> of the Target Disclosure Letter contains a true and complete list, as of the date of this Agreement, of all
patented, registered or applied-for Intellectual Property included in Target Owned IP (collectively, the &ldquo;<U>Target Registered
IP</U>&rdquo;). With respect to each item of Target Registered IP, all necessary registration, maintenance and renewal fees have been
paid, and all necessary documents and certificates have been filed with United States Patent and Trademark Office or equivalent authority
or registrar anywhere in the world for the purposes of maintaining or renewing such Target Registered IP and recording and perfecting
any Target Group Company&rsquo;s ownership therein.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
(i) The Target Group Companies solely and exclusively own all right, title, and interest in and to all material Target Owned IP, including
the items of Intellectual Property set forth or required to be set forth in <U>Schedule 4.16(a)</U> of the Target Disclosure Letter pursuant
to the first sentence of this <U>Section 4.16(a)</U>, free and clear of all Liens (other than Permitted Liens); and (ii) the Target Group
Companies own or have valid rights to use all other material Intellectual Property that is owned or used by the Target Group Companies
to conduct the businesses of the Target Group Companies as currently conducted.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
(i) Since the Reference Date, neither the Target Group Companies nor the conduct of their businesses have infringed, diluted, misappropriated,
or otherwise violated, and do not infringe, dilute, misappropriate or otherwise violate, the Intellectual Property of any third party
in any material respect; and (ii) there is no Legal Proceeding pending, or to the Knowledge of the Target, threatened in writing, and
since the Reference Date, none of the Target Group Companies has received any written claims (including &ldquo;cease and desist&rdquo;
letters or invitations to license) (x) alleging the Target Group Companies are infringing, misappropriating or otherwise violating any
Intellectual Property of any third party; or (y) contesting the use, ownership, registration, scope, validity or enforceability of any
Target Owned IP.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
(i) Since the Reference Date, to the Knowledge of the Target, no Target Owned IP has been infringed, diluted, misappropriated or otherwise
violated, or is being infringed, diluted, misappropriated or otherwise violated by any third party; and (ii) there is no Legal Proceeding
pending or threatened in writing, and, since the Reference Date, none of the Target Group Companies has made any written claims (including
&ldquo;cease and desist&rdquo; letters or invitations to license) (x) contesting the use, ownership, registration, scope, validity or
enforceability of any Intellectual Property of such Person or (y) alleging that the conduct of any Person is infringing, misappropriating
or otherwise violating any Target Owned IP.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
All Target Registered IP is subsisting, and to the Knowledge of the Target, valid and enforceable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
Each current and former employee, consultant, and contractor of a Target Group Company who has created or developed any material Intellectual
Property for or on behalf of the Target Group Companies, or otherwise within the scope of their employment or engagement with the Target
Group Companies (each such person, a &ldquo;<U>Target Contributor</U>&rdquo;) have done so pursuant to an agreement that (i) if the Target
Contributor had access to confidential information, ensures the protection of the confidential information of the Target Group Companies
and (ii) validly assigns (pursuant to a present-tense assignment) to the Target Group Companies all right, title and interest of such
Target Contributor in all such Intellectual Property that does not vest initially in such entities by operation of law (each, a &ldquo;<U>Target
Contributor Agreement</U>&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)
Since the Reference Date, the Target Group Companies have taken commercially reasonable steps to protect and maintain (including protecting
the confidentiality of) the Personal Information and material Trade Secrets in the possession or under the control of any Target Group
Company (&ldquo;<U>Target Data</U>&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)
(i) Neither any of the Target Group Companies, nor any other Person acting on their behalf, has disclosed, delivered or licensed to any
Person or agreed or obligated itself to disclose, deliver or license to any Person, or permitted the disclosure or delivery to any escrow
agent or other Person of, the source code for any Target Code, other than disclosures to Target Contributors involved in the development
of products or services of the Target Group Companies subject to confidentiality obligations to the Target Group Companies with respect
to such source code; and (ii) neither the execution of this Agreement or any other Transaction Agreements nor the consummation of any
of the Transactions will result in any requirement that the Target Group Companies deliver, license or disclose the source code of any
Target Code to any other Person (other than an Plutus Group Company).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
None of the Target Group Companies has incorporated any Open Source Software in, or used any Open Source Software in connection with,
any Target Code in a manner that (i) requires the disclosure or distribution of any Target Code in source code form, (ii) requires the
licensing thereof for the purpose of making derivative works, or (iii) imposes any restriction on the consideration to be charged for
the licensing or distribution thereof. The Target Group Companies are in material compliance with the terms and conditions of all relevant
licenses for Open Source Software used in the businesses of the Target Group Companies.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.17
<U>Data Privacy and Cybersecurity</U>. Except as would not, individually or in the aggregate, be material to the Target Group Companies,
taken as a whole:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
The Target Group Companies are, and since the Reference Date have been, in compliance in all material respects with all Target Privacy
Requirements and all applicable Privacy Laws.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
(i) Since the Reference Date, the Target Group Companies have taken commercially reasonable measures to protect the integrity, continuous
operation and physical and electronic security of the Target IT Systems (including Target Data); (ii) the Target IT Systems are functional,
operate in a reasonable manner, and are in sufficiently good working condition for the operation of the businesses of the Target Group
Companies; (iii) the Target IT Systems are free of any viruses, worms, Trojan horses, bugs, faults or other devices, errors, contaminants
or code that could materially disrupt or materially and adversely affect the functionality of the Target IT Systems; and (iv) since the
Reference Date, there have been no material breaches, outages, misuses or intrusions of any Target IT System, nor any loss, theft, compromise
or damage of, breach of security with respect to, or unauthorized access to, or rendering unavailable or inaccessible of any Target Data
Processed by or on behalf of the Group Companies (collectively, &ldquo;<U>Target Security Incidents</U>&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
The Target Group Companies (i) maintain commercially reasonable disaster recovery plans, procedures and facilities sufficient for their
businesses and (ii) have fully remediated all &ldquo;high&rdquo; or &ldquo;critical&rdquo; and other material threats, risks and deficiencies
identified in data security risk assessments, audits and penetration tests performed since the Reference Date by or for the Target Group
Companies.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
There are no Legal Proceedings, whether from a Governmental Entity or any other Person, pending (or, to the Knowledge of the Target,
threatened in writing) against, any Target Group Company alleging a violation of any of the Target Privacy Requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.18
<U>Agreements, Contracts and Commitments</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
<U>Schedule 4.18(a)</U> of the Target Disclosure Letter sets forth a true, correct and complete list of each Target Material Contract
(as defined below) that is in effect as of the date of this Agreement. For purposes of this Agreement, &ldquo;<U>Target Material Contract</U>&rdquo;
of the Target Group Companies shall mean each of the following Contracts to which a Target Group Company is a party as of the date hereof:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
any Contract or purchase commitment (excluding purchase commitments in the ordinary course of business of any Target Group Company relating
to the purchase of the future receivable of customers) reasonably expected to result in future payments to or by any Target Group Company
in excess of US$500,000 per annum;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)
(x) any Contract with the top 5 customers of the Target Group Companies (the &ldquo;<U>Target Material Customers</U>&rdquo;) as determined
by revenue and (y) top 5 suppliers and distributors of the Target Group Companies by amounts payables (the &ldquo;<U>Target Material
Suppliers</U>&rdquo;) (all, other than purchase or service orders accepted, confirmed or entered into in the ordinary course of business
or with professional advisors), in each case during the 12-month period ended on December 31, 2024;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)
any Contract that purports to limit in any material respect (A) the localities in which the Target Group Companies&rsquo; businesses
may be conducted, (B) any Target Group Company from engaging in any line of business or (C) any Target Group Company from developing,
marketing or selling products or services, including any non-compete agreements or agreements limiting the ability of any of the Target
Group Companies from soliciting customers or employees;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)
any Contract that is related to the governance or operation of any joint venture or partnership that has involved a sharing of revenues,
profits, cash flows, expenses or losses with any other party or a payment of royalties to any other party, other than such Contract solely
between or among any of the Target Group Companies;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)
any Contract for or relating to any borrowing of money by or from any of the Target Group Companies in excess of US$2,000,000;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vi)
any Contract (other than those made in the ordinary course of business): (A) providing for the grant of any rights of refusal, rights
of first negotiation, most-favored-nation or similar rights to purchase or lease any asset of the Target Group Companies; or (B) providing
for any exclusive rights, rights of refusal, rights of first negotiation, most-favored-nation or similar rights to sell or distribute
any product or service of any of the Target Group Companies;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vii)
any obligation to register any Target Shares or other securities of the Target Group Companies with any Governmental Entity (other than
ordinary course requirements of foreign applicable Legal Requirements related to the recording with an applicable Governmental Entity
of the ownership of non-U.S. Target Group Companies);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(viii)
any Contracts relating to the sale of any operating business of any Target Group Company or the acquisition by any Target Group Company
of any operating business, whether by merger, purchase or sale of stock or assets or otherwise, and for which any Target Group Company
has any material outstanding obligations (other than customary non-disclosure and similar obligations incidental thereto and other than
Contracts for the purchase of inventory or supplies entered into in the ordinary course of business);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ix)
any labor agreement, collective bargaining agreement, or any other labor-related agreements or arrangements with any labor union, labor
organization, or works council;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(x)
any Contract for the use by any of the Target Group Companies of any tangible property where the annual lease payments are greater than
US$500,000 (other than any lease of vehicles, office equipment or operating equipment made in the ordinary course of business) (the &ldquo;<U>Material
Target Real Property Leases</U>&rdquo;);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(xi)
any material Contract under which a Target Group Company: (A) is granted a license, option, covenant not to sue, or any right to or under
any material Intellectual Property from any third party, other than Incidental Inbound Licenses or licenses for Open Source Software;
or (B) grants a license, option, covenant not to sue, or any right to or under any material Target Owned IP to any third party, other
than non-exclusive licenses granted to contractors, suppliers, vendors, distributors or customers in the ordinary course of business
in object code form, for the use by such customers of the Target Group Companies&rsquo; products or services or the provision of services
by such contractors, suppliers, vendors, or distributors to the Target Group Companies;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(xii)
any Contract involving any resolution or settlement of any actual or threatened Legal Proceeding that is material to the Target Group
Companies or their businesses or that imposes material non-monetary obligations on any Target Group Company, including any material restriction
on the use, licensing or registration of any material Intellectual Property (including co-existence agreements);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(xiii)
any Contract relating to the development of material Intellectual Property by, with or for the Target Group Companies (other than Target
Contributor Agreements); and</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(xiv)
any obligation to make any material payments, contingent or otherwise, arising out of the prior acquisition of the business, assets or
stock of other Persons.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Each Target Material Contract is in full force and effect and represents a legal, valid and binding obligation of the applicable Target
Group Company party thereto and, to the Knowledge of the Target, represents a legal, valid and binding obligation of the counterparties
thereto, except insofar as enforceability may be limited by applicable bankruptcy, insolvency, reorganization, moratorium or similar
laws affecting creditors&rsquo; rights generally or by principles governing the availability of equitable remedies. Neither the applicable
Target Group Company nor, to the Knowledge of the Target, any other party thereto, is in material breach of or in default under, and
no event has occurred which with notice or lapse of time or both would reasonably be expected to become a material breach of or default
under, any Target Material Contract, and no party to any Target Material Contract has given any written notice of any claim of any such
breach, default or event, or any notice of termination. True, correct and complete copies of all Target Material Contracts have been
made available to Plutus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.19
<U>Insurance</U>. The Target Group Companies maintain insurance policies or fidelity or surety bonds covering its assets, business, equipment,
properties, operations, employees, officers and directors (collectively, the &ldquo;Target Insurance Policies&rdquo;) covering certain
material insurable risks in respect of its business and assets, and the Target Insurance Policies are in full force and effect. The coverages
provided by such Target Insurance Policies are usual and customary in amount and scope for the Target Group Companies&rsquo; business
and operations as currently conducted, and sufficient to comply with any insurance required to be maintained by Target Material Contracts.
No written notice of cancellation or termination has been received by any Target Group Company with respect to any of the effective Target
Insurance Policies. There is no pending material claim by any Target Group Company against any insurance carrier under any of the existing
Target Insurance Policies for which coverage has been denied or disputed by the applicable insurance carrier (other than a customary
reservation of rights notice).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.20
<U>Interested Party Transactions</U>. Except as contemplated under this Agreement or as disclosed on Schedule &lrm;4.20 of the Target
Disclosure Letter, (a) no officer or director of the Target or any of their respective immediate family members, or to the Knowledge
of the Target, any employee, officer, director or manager of the Target Group Companies or any of their respective immediate family members,
is indebted to the Target Group Companies for borrowed money, nor any of the Target Group Companies indebted for borrowed money (or committed
to make loans or extend or guarantee credit) to any of such Persons, and (b) to the Knowledge of the Target, no officer, director, employee,
manager or holder of equity or derivative securities of the Target Group Companies (each, a &ldquo;Target Insider&rdquo;) or any member
of a Target Insider&rsquo;s immediate family is, directly or indirectly, a counterparty to (or controls a counterparty to) any Target
Material Contract with the Target Group Companies, in each case, other than: (i) for payment of salary, bonuses and other compensation
for services rendered; (ii) reimbursement for reasonable expenses incurred in connection with the Target Group Companies; (iii) for other
employee benefits made generally available to similarly situated Persons; (iv) related to any such Person&rsquo;s ownership of Target
Shares or other securities of the Target Group Companies or such Person&rsquo;s employment or consulting arrangements with the Target
Group Companies; or (v) conducted on an arm&rsquo;s-length basis.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.21
<U>Information Supplied</U>. The information relating to the Target Group Companies to be supplied by or on behalf of the Target for
inclusion or incorporation by reference in the Proxy Statement will not, on the date of filing thereof or the date that it is first mailed
to the Plutus shareholders, as applicable, or at the time of the Special Meeting or at the time of any amendment or supplement thereof,
contain any untrue statement of any material fact, or omit to state any material fact required to be stated therein or necessary in order
to make the statements therein, in light of the circumstances under which they are made, not false or misleading at the time and in light
of the circumstances under which such statement is made. Notwithstanding the foregoing, no representation is made by the Target with
respect to the information that has been or will be supplied by Plutus or any of its Representatives for inclusion in the Proxy Statement
or any projections or forecasts included therein.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.22
<U>Anti-Bribery; Anti-Corruption</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a) Neither the Target Group Companies nor any of Target Group Companies&rsquo; respective directors,
officers or employees has, directly or indirectly, in each case of (a) through (e), in violation of any Legal Requirement: (a) made,
offered or promised to make or offer any payment, loan or transfer of anything of value, including any reward, advantage or benefit of
any kind, to or for the benefit of any government official, candidate for public office, political party or political campaign, or any
official of such party or campaign, for the purpose of: (i) influencing any act or decision of such government official, candidate, party
or campaign or any official of such party or campaign; (ii) inducing such government official, candidate, party or campaign or any official
of such party or campaign to do or omit to do any act in violation of a lawful duty; (iii) obtaining or retaining business for or with
any Person; (iv) expediting or securing the performance of official acts of a routine nature; or (v) otherwise securing any improper
advantage; (b) paid, offered or agreed or promised to make or offer any bribe, payoff, influence payment, kickback, unlawful rebate or
other similar unlawful payment of any nature; (c) made, offered or agreed or promised to make or offer any unlawful contributions, gifts,
entertainment or other unlawful expenditures; (d) established or maintained any unlawful fund of corporate monies or other properties;
(e) created or caused the creation of any false or inaccurate books and records related to any of the foregoing; or (f) violated, conspired
to violate, or aided and abetted the violation of any applicable anti-money laundering Legal Requirements or any applicable anti-corruption
or anti-bribery Legal Requirements, including the Foreign Corrupt Practices Act of 1977, as amended, 15 U.S.C. &sect;&sect;78dd-1, et
seq. and the United Kingdom Bribery Act 2010 (collectively, the &ldquo;Anti-Money Laundering and Anti-Corruption Laws&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Neither the Target Group Companies nor any of Target Group Companies&rsquo; respective directors, officers or, to the Knowledge of the
Target, any of the Target Group Companies&rsquo; respective employees (i) is or has been the subject of an undisclosed claim or allegation
relating to (A) any potential violation of any Anti-Money Laundering and Anti-Corruption Laws or (B) any potentially unlawful payment,
contribution, gift, bribe, rebate, payoff, influence payment, kickback or other payment or the provision of anything of value, directly
or indirectly, to an official, to any political party or official thereof or to any candidate for political office, or (ii) has received
any notice or other communication from, or made a voluntary disclosure to, any Governmental Entity regarding any actual, alleged or potential
violation of, or failure to comply with, any Anti-Money Laundering and Anti-Corruption Law. The Target Group Companies have established,
implemented, and maintained policies, procedures, and a system or systems of internal controls reasonably designed to ensure compliance
with the Anti-Money Laundering and Anti-Corruption Laws.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.23
<U>International Trade; Sanctions</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Each of the Target Group Companies, the Target Group Companies&rsquo; respective directors, officers and employees, and, to the Knowledge
of the Target, any other Persons acting on their behalf, in connection with the operation of the business of the Target Group Companies,
and in each case in all material respects: (a) have been in compliance with all applicable Customs &amp; International Trade Laws; (b)
have obtained all necessary Customs &amp; International Trade Authorizations; (c) have not been the subject of any civil or criminal
fine, penalty, seizure, forfeiture, revocation of a Customs &amp; International Trade Authorization, debarment or denial of future Customs
&amp; International Trade Authorizations in connection with any actual or alleged violation of any applicable Customs &amp; International
Trade Laws; and (d) have not received any actual or, to the Knowledge of the Target, threatened claims or requests for information by
a Governmental Entity regarding, and have not made any disclosures to any Governmental Entity with respect to, their compliance with
any applicable Customs &amp; International Trade Laws. The Target Group Companies have in place controls and systems reasonably designed
to promote compliance with applicable Customs &amp; International Trade Laws.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Neither the Target Group Companies nor any of the Target Group Companies&rsquo; respective directors, officers or, to the Knowledge of
the Target, any of the Target Group Companies&rsquo; respective employees or any other Persons acting on their behalf is or has been,
a Sanctioned Person. For the past five years, each of the Target Group Companies and the Target Group Companies&rsquo; respective directors,
officers, employees and Affiliates and, to the Knowledge of the Target, any other Persons acting on their behalf have, in connection
with the operation of the business of the Target Group Companies, been in material compliance with all applicable Sanctions. For the
past five years, the Target Group Companies and the Target Group Companies&rsquo; respective directors, officers or, to the Knowledge
of the Target, any of the Target Group Companies&rsquo; respective employees have not, and are not, in connection with the operation
of the business of the Target Group Companies, engaged in any business activities, transactions, or other dealings, directly or indirectly,
with or for the benefit of any Sanctioned Person or Sanctioned Country in violation of Sanctions. For the past five years, (i) no Governmental
Entity has initiated any investigation, inquiry, action or enforcement proceeding or has imposed any civil or criminal fine, penalty,
seizure, forfeiture, revocation of an authorization, debarment or denial of future authorizations against any of the Target Group Companies
or any of their respective directors, officers, or, to the Knowledge of the Target, any of the Target Group Companies&rsquo; respective
employees, controlled Affiliates or any other Persons acting on their behalf in connection with any actual or alleged violation of any
applicable Sanctions, (ii) there have been no actual or, to the Knowledge of the Target, threatened claims or requests for information
by a Governmental Entity received by a Target Group Company with respect to compliance with applicable Sanctions and (iii) and no disclosures
have been made to any Governmental Entity with respect to any actual or potential noncompliance with applicable Sanctions. The Target
Group Companies have in place controls and systems reasonably designed to ensure compliance with applicable Sanctions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.24
<U>Disclaimer of Other Warranties</U>. THE TARGET HEREBY ACKNOWLEDGES THAT, EXCEPT AS EXPRESSLY PROVIDED IN THIS AGREEMENT AND THE OTHER
TRANSACTION AGREEMENTS, NONE OF PLUTUS, MERGER SUB, PLUTUS GROUP COMPANIES NOR ANY OF THEIR RESPECTIVE SUBSIDIARIES, AFFILIATES OR REPRESENTATIVES
HAS MADE, IS MAKING, OR SHALL BE DEEMED TO MAKE ANY REPRESENTATION OR WARRANTY WHATSOEVER, EXPRESS OR IMPLIED, AT LAW OR IN EQUITY, TO
TARGET OR ITS AFFILIATES OR REPRESENTATIVES OR ANY OTHER PERSON, WITH RESPECT TO PLUTUS, MERGER SUB, PLUTUS GROUP COMPANIES OR ANY OF
THEIR RESPECTIVE BUSINESSES, ASSETS OR PROPERTIES OF THE FOREGOING, OR OTHERWISE, INCLUDING ANY REPRESENTATION OR WARRANTY AS TO MERCHANTABILITY,
FITNESS FOR A PARTICULAR PURPOSE, FUTURE RESULTS, PROPOSED BUSINESSES OR FUTURE PLANS. WITHOUT LIMITING THE FOREGOING: (A) NONE OF PLUTUS,
MERGER SUB, PLUTUS GROUP COMPANIES NOR ANY OF THEIR RESPECTIVE AFFILIATES OR REPRESENTATIVES SHALL BE DEEMED TO MAKE ANY REPRESENTATION
OR WARRANTY OTHER THAN AS EXPRESSLY MADE BY PLUTUS OR MERGER SUB IN THIS AGREEMENT AND THE OTHER TRANSACTION AGREEMENTS; AND (B) NONE
OF PLUTUS, MERGER SUB NOR ANY OF THEIR RESPECTIVE AFFILIATES OR REPRESENTATIVES HAS MADE, IS MAKING OR SHALL BE DEEMED TO MAKE TO THE
TARGET OR ITS AFFILIATES OR REPRESENTATIVES OR ANY OTHER PERSON ANY REPRESENTATION OR WARRANTY, EXPRESS OR IMPLIED, WITH RESPECT TO:
(I) THE INFORMATION DISTRIBUTED OR MADE AVAILABLE TO THE TARGET OR ITS AFFILIATES OR REPRESENTATIVES OR SUCH OTHER PERSON BY OR ON BEHALF
OF PLUTUS OR MERGER SUB IN CONNECTION WITH THIS AGREEMENT AND THE TRANSACTIONS; (II) ANY MANAGEMENT PRESENTATION, CONFIDENTIAL INFORMATION
MEMORANDUM OR SIMILAR DOCUMENT; OR (III) ANY FINANCIAL PROJECTION, FORECAST, ESTIMATE, BUDGET OR SIMILAR ITEM RELATING TO PLUTUS, MERGER
SUB, PLUTUS GROUP COMPANIES OR THE BUSINESS, ASSETS, LIABILITIES, PROPERTIES, FINANCIAL CONDITION, RESULTS OF OPERATIONS AND PROJECTED
OPERATIONS OF THE FOREGOING OTHER THAN EXPRESSLY SET FORTH IN THE TRANSACTION AGREEMENTS. THE TARGET HEREBY ACKNOWLEDGES THAT IT HAS
NOT RELIED ON ANY PROMISE, REPRESENTATION OR WARRANTY THAT IS NOT EXPRESSLY SET FORTH IN THIS AGREEMENT AND THE OTHER TRANSACTION AGREEMENTS.
THE TARGET ACKNOWLEDGES THAT IT HAS CONDUCTED, TO ITS SATISFACTION, AN INDEPENDENT INVESTIGATION AND VERIFICATION OF PLUTUS, MERGER SUB,
PLUTUS GROUP COMPANIES AND THE BUSINESS, ASSETS, LIABILITIES, PROPERTIES, FINANCIAL CONDITION, RESULTS OF OPERATIONS AND PROJECTED OPERATIONS
OF THE FOREGOING, AND IN MAKING ITS DETERMINATION TO PROCEED WITH THE TRANSACTIONS, THE TARGET HAS RELIED ON THE RESULTS OF ITS OWN INDEPENDENT
INVESTIGATION AND VERIFICATION, IN ADDITION TO THE REPRESENTATIONS AND WARRANTIES OF PLUTUS OR MERGER SUB EXPRESSLY AND SPECIFICALLY
SET FORTH IN THIS AGREEMENT AND THE OTHER TRANSACTION AGREEMENTS. NOTWITHSTANDING ANYTHING TO THE CONTRARY CONTAINED IN THIS SECTION
4.24, CLAIMS AGAINST PLUTUS, MERGER SUB AND PLUTUS GROUP COMPANIES OR ANY OTHER PERSON WILL NOT BE LIMITED IN ANY RESPECT IN THE EVENT
OF FRAUD IN THE MAKING OF THE REPRESENTATIONS AND WARRANTIES IN THIS AGREEMENT BY SUCH PERSON.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
V</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>REPRESENTATIONS
AND WARRANTIES OF Plutus AND MERGER SUB</U></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except
as: (a) set forth in the letter dated as of the date of this Agreement and delivered by Plutus to the Target in connection with the execution
and delivery of this Agreement (the &ldquo;<U>Plutus Disclosure Letter</U>&rdquo;); or (b) as disclosed in the Plutus SEC Reports filed
or furnished with the SEC (and publicly available) prior to the date of this Agreement (to the extent the qualifying nature of such disclosure
is readily apparent from the content of such Plutus SEC Reports), excluding disclosures referred to in &ldquo;Forward-Looking Statements&rdquo;,
&ldquo;Risk Factors&rdquo; and any other disclosures therein to the extent they are of a predictive or cautionary nature or related to
forward-looking statements (it being acknowledged that nothing disclosed in such Plutus SEC Reports will be deemed to modify or qualify
the representations and warranties set forth in the Fundamental Representations with respect to the Plutus Parties), each Plutus Party
represents and warrants to the other Parties hereto as of the date hereof and as of the Closing Date (or if a specific date is indicated
in any such statement, as of such specified date), <U>provided that</U>, any representations and warranties applicable to Merger Sub
shall be deemed to be made upon Merger Sub&rsquo;s execution of the Joinder to Merger Agreement (instead of the date hereof) and as of
the Closing Date:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1
<U>Organization and Qualification</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Each Plutus Party is an exempted company duly incorporated, validly existing and in good standing under the applicable Legal Requirements
of the Cayman Islands.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Each Plutus Party has all requisite corporate power and authority to own, lease and operate its assets, rights and properties and to
carry on its business as it is now being conducted, except as would not be expected to be material to the Plutus Group Companies, taken
as a whole.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
Each Plutus Party is duly qualified to do business in each jurisdiction in which it is conducting its business, or the operation, ownership
or leasing of its properties makes such qualification necessary, other than in such jurisdictions where the failure to so qualify would
not, individually or in the aggregate, reasonably be expected to be material to the Plutus Group Companies, taken as a whole. Complete
and correct copies of the Governing Documents of each Plutus Party as currently in effect has been either disclosed in the Plutus SEC
Reports filed or furnished with the SEC or otherwise made available to the Target.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
Each Plutus Party is not in violation of any of the provisions of its Governing Documents in any material respect.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.2
<U>Plutus Subsidiaries</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
As of the date hereof and as of the Closing Date, all Plutus Group Companies, together with their jurisdiction of incorporation or organization,
as applicable, are listed on <U>Schedule 5.2(a)</U> of the Plutus Disclosure Letter (the Plutus Group Companies other than Plutus, the
&ldquo;<U>Plutus Subsidiaries</U>&rdquo;). Except as otherwise disclosed on <U>Schedule 5.2(a)</U> of the Plutus Disclosure Letter, as
of the date hereof and as of the Closing Date, Plutus owns, directly or indirectly, all of the outstanding equity securities of the Plutus
Subsidiaries, free and clear of all Liens (other than Permitted Liens). Except for the Plutus Subsidiaries, Plutus does not own, directly
or indirectly, any ownership, equity, profits or voting interest in any Person or have any agreement or commitment to purchase any such
interest, and has not agreed and is not obligated to make nor is bound by any written, oral or other Contract, binding understanding,
option, warranty or undertaking of any nature, as of the date hereof or as may hereafter be in effect under which it may become obligated
to make, any future investment in or capital contribution to any other entity.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Each of Plutus Subsidiaries is duly incorporated, formed or organized, validly existing and in good standing (to the extent such concept
exists in the relevant jurisdiction) under the laws of its jurisdiction of incorporation, formation or organization. Each of the Plutus
Subsidiaries has the requisite corporate or equivalent power and authority to own, lease and operate its assets, rights and properties
and to carry on its business as it is now being conducted in all material respects. Each Plutus Subsidiary is duly qualified to do business
in each jurisdiction in which the conduct of its business, or the operation, ownership or leasing of its properties, makes such qualification
necessary, other than in such jurisdictions where the failure to so qualify or be in good standing would not, individually or in the
aggregate, reasonably be expected to be material to the Plutus Group Companies, taken as a whole. Complete and correct copies of the
Governing Documents of each Plutus Subsidiary, as amended and currently in effect, have been made available to the Target. No Plutus
Subsidiary is in violation of any of the provisions of its Governing Documents in any material respect.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
Except as disclosed on <U>Schedule 5.2(c)</U> of the Plutus Disclosure Letter, all issued and outstanding shares of capital stock, limited
liability company interests and equity interests of each Plutus Subsidiary (i) have been duly authorized, validly issued, fully paid
and are non-assessable (in each case, to the extent that such concepts are applicable), (ii) are not subject to, nor have been issued
in violation of, any purchase option, call option, right of first refusal, preemptive right, subscription right or any similar right,
except as contemplated under this Agreement, and (iii) have been offered, sold and issued in compliance with applicable Legal Requirements
and the applicable Plutus Subsidiary&rsquo;s respective Governing Documents.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
Except as contemplated under this Agreement or as disclosed on <U>Schedule 5.2(d)</U> of the Plutus Disclosure Letter, there are no subscriptions,
options, warrants, equity securities, partnership interests or similar ownership interests, calls, rights (including preemptive rights),
commitments or agreements of any character to which any Plutus Subsidiary is a party or by which it is bound obligating such Plutus Subsidiary
to issue, deliver or sell, or cause to be issued, delivered or sold, or repurchase, redeem or otherwise acquire, or cause the repurchase,
redemption or acquisition of, any ownership interests of such Plutus Subsidiary or obligating such Plutus Subsidiary to grant, extend,
accelerate the vesting of or enter into any such subscription, option, warrant, equity security, call, right, commitment or agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
As of the date of the Joinder to Merger Agreement and as of the Closing Date, all issued and outstanding shares of Merger Sub are owned
by Plutus, free and clear of all Liens (other than Permitted Liens). Merger Sub does not have any assets, properties, liabilities or
obligations of any kind other than those incident to its formation and this Agreement, and does not now conduct and has never conducted
any business. Merger Sub is an entity that has been formed solely for the purpose of engaging in the Transactions contemplated herein.
Merger Sub is Solvent.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.3
<U>Capitalization</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
<U>Schedule 5.3(a)</U> of the Plutus Disclosure Letter sets forth, as of the date hereof, (i) the authorized share capital of Plutus,
and (ii) the number, class and series of Plutus Shares issued and outstanding. No Plutus Equity Award is outstanding.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Other than the Equity Incentive Plan, (i) no subscription, warrant, option, convertible or exchangeable security, or other right (contingent
or otherwise) to purchase or otherwise acquire equity securities of Plutus is authorized or outstanding, and (ii) there is no commitment
by Plutus to issue shares, subscriptions, warrants, options, convertible or exchangeable securities, or other similar equity rights,
to distribute to holders of their respective equity securities any evidence of indebtedness, to repurchase or redeem any securities of
Plutus or to grant, extend, accelerate the vesting of, change the price of, or otherwise amend any warrant, option, convertible or exchangeable
security. There are no declared or accrued unpaid dividends with respect to any Plutus Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
All issued and outstanding Plutus Shares are (i) duly authorized, validly issued, fully paid and non-assessable and (ii) not subject
to or issued in violation of any preemptive rights created by the Cayman Companies Act, Plutus&rsquo;s Governing Documents or any agreement
to which Plutus is a party. All issued and outstanding Plutus Shares were issued in compliance with applicable Legal Requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
No outstanding Plutus Shares are subject to vesting or forfeiture rights or repurchase by a Plutus Group Company, except as provided
for under the Cayman Companies Act subject to the provisions thereunder. There are no outstanding or authorized stock appreciation, dividend
equivalent, phantom stock, profit participation or other similar rights issued by any Plutus Group Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
All distributions, dividends, repurchases and redemptions in respect of the share capital (or other equity interests) of Plutus were
undertaken in compliance with its Governing Documents then in effect, any agreement to which Plutus then was a party and in compliance
with applicable Legal Requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
Except as disclosed on Schedule 5.3(f) of the Plutus Disclosure Letter, there are no contracts, agreements or understandings between
Plutus and any person granting such person the right to require Plutus to file a registration statement under the Securities Act with
respect to any securities of Plutus owned or to be owned by such person or to require Plutus to include such securities in any securities
being registered pursuant to any registration statement filed by Plutus under the Securities Act. Except for the Plutus Voting Agreement,
there is no voting trust, proxy, rights plan, anti-takeover plan or other similar agreements or understandings, to which any Plutus Group
Company is a party or by which any Plutus Group Company is bound with respect to any ownership interests of the applicable Plutus Group
Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)
Except as provided for in this Agreement, as a result of the consummation of the Transactions, no shares of capital stock, warrants,
options or other securities of any Plutus Group Company are issuable and no rights in connection with any shares, warrants, options or
other securities of any Plutus Group Company accelerate or otherwise become triggered (whether as to vesting, exercisability, convertibility
or otherwise).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)
As of the Closing Date, the New Ordinary Shares issued as part of the Merger Consideration will be duly authorized, validly issued, fully
paid and nonassessable and not subject to or issued in violation of any purchase option, right of first refusal, preemptive right, subscription
right or any similar right under any Legal Requirements, Plutus&rsquo;s Governing Documents or any Contract to which Plutus is a party
or by which Plutus is bound.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.4
<U>Authority Relative to this Agreement</U>. Subject to the receipt of the Plutus Shareholder Approval, each Plutus Party has the requisite
power and authority to: (a) execute, deliver and perform this Agreement and the other Transaction Agreements to which it is a party,
and each ancillary document that it has executed or delivered or is to execute or deliver pursuant to this Agreement; and (b) carry out
its obligations hereunder and thereunder and to consummate the applicable Transactions (including the Merger). The execution and delivery
by each Plutus Party of this Agreement and the other Transaction Agreements to which it is a party, and, following the receipt of the
Plutus Shareholder Approval, the consummation by each Plutus Party of the applicable Transactions (including the Merger) have been or
will be as of the Closing Date duly and validly authorized by all requisite actions on the part of such Plutus Party and its Affiliates,
and no other proceedings on the part of such Person are necessary to authorize this Agreement or the other Transaction Agreements to
which such Plutus Party or any of its Affiliates is a party or to consummate the transactions contemplated hereby and thereby. This Agreement
and the other Transaction Agreements to which an Plutus Party or any of its Affiliates is a party have been duly and validly executed
and delivered by such Plutus Party or such Affiliate, as applicable, and, assuming the due authorization, execution and delivery hereof
and thereof by the other parties hereto and thereto, constitute the legal and binding obligations of such Plutus Party or such Affiliate,
enforceable against such Plutus Party or such Affiliate, as applicable, in accordance with their terms, except insofar as enforceability
may be limited by applicable bankruptcy, insolvency, reorganization, moratorium or similar laws affecting creditors&rsquo; rights generally
or by principles governing the availability of equitable remedies.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.5
<U>No Conflict; Required Filings and Consents</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Assuming receipt of the Plutus Shareholder Approval, neither the execution, delivery nor performance by any Plutus Party of this Agreement
or the other Transaction Agreements to which it is a party, nor the consummation of the Transactions, will: (i) conflict with or violate
such Plutus Party&rsquo;s Governing Documents; (ii) assuming that the consents, approvals, orders, authorizations, registrations, filings,
notices or permits referred to in <U>Section 5.5(b)</U> are duly and timely obtained or made, conflict with or violate any applicable
Legal Requirements applicable to such Plutus Party; or (iii) except as disclosed on <U>Schedule &lrm;5.5(a)</U> of the Plutus Disclosure
Letter, result in any breach of or constitute a default (with or without notice or lapse of time or both) under, or impair such Plutus
Party&rsquo;s or any Plutus Group Company&rsquo;s rights or, in a manner adverse to any of the Plutus Group Companies, alter the rights
or obligations of any third party under, or give to any third party any rights of consent, termination, amendment, acceleration (including
any forced repurchase or put right) or cancellation of, or result in the creation of a Lien (other than any Permitted Lien) on any of
the properties, rights or assets of any of the Plutus Group Companies pursuant to, any Plutus Material Contracts, except, with respect
to clause (ii), as would not, individually or in the aggregate, reasonably be expected to be material to the Plutus Group Companies,
taken as a whole.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
No notices, reports or other filings are required to be made by any Plutus Group Company with, nor are any consents, registrations, approvals,
permits or authorizations required to be obtained by any Target Group Company from, any Governmental Entity in connection with the execution
and delivery by each Plutus Party of this Agreement and the other Transaction Agreements to which it is a party, except for: (i) the
filing of the Plan of Merger in accordance with the Cayman Companies Act; (ii) applicable requirements, if any, of the Securities Act,
the Exchange Act or blue sky laws, and the rules and regulations thereunder, and appropriate securities law related documents received
from or filed with the relevant authorities of other jurisdictions in which any Plutus Group Company is licensed or qualified to do business;
(iii) the submission and approval of Listing Application to and by Nasdaq; (iv) the consents, approvals, authorizations and permits described
on <U>Schedule 5.5(b)</U> of the Plutus Disclosure Letter (the &ldquo;<U>Plutus Required Regulatory Approvals</U>&rdquo;); and (vii)
where the failure to obtain such consents, approvals, authorizations or permits, or to make such filings or notifications, would not,
individually or in the aggregate, reasonably be expected to be material to the Plutus Group Companies, taken as a whole, or reasonably
be expected to prevent or materially delay or impair the consummation of the Transactions or the ability of such Plutus Party to perform
its obligations under this Agreement or the other Transaction Agreements.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">5.6 <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Compliance;
Approvals</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Each of the Plutus Group Companies complied with and is not in violation of any applicable Legal Requirements with respect to the conduct
of its business, or the ownership or operation of its business, except for failures to comply or violations which, individually or in
the aggregate, have not been and are not reasonably likely to be material to the Plutus Group Companies, taken as a whole. Except as
disclosed on <U>Schedule 5.6</U> of Plutus Disclosure Letter, no written or, to the Knowledge of Plutus, oral notice, of non-compliance
with any applicable Legal Requirements has been received by any Plutus Group Company. Each Plutus Group Company is in possession of all
Approvals necessary to own, lease and operate the properties it purports to own, operate or lease and to carry on its business as it
is now being conducted, in all material respects. Each Approval held by each Plutus Group Company is valid, binding and in full force
and effect in all material respects. None of the Plutus Group Companies: (i) is in default or violation (and no event has occurred that,
with notice or the lapse of time or both, would constitute a default or violation) of any term, condition or provision of any such Approval;
or (ii) has received any notice from a Governmental Entity that has issued any such Approval that it intends to cancel, terminate, modify
or not renew any such Approval, except in the case of clauses (i) and (ii) as would not individually or in the aggregate, reasonably
be expected to be material to the Plutus Group Companies, taken as a whole.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.7
<U>Plutus SEC Reports and Financial Statements</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Plutus has timely (including following any extensions of time for filing provided by Rule 12b-25 promulgated under the Exchange Act)
filed or furnished all forms, reports, schedules, statements and other documents together with any amendments, restatements or supplements
thereto required to be filed or furnished by Plutus with the SEC under the Exchange Act or the Securities Act since the Reference Date
to the date of this Agreement, (all of the foregoing filed prior to the date of this Agreement, the &ldquo;<U>Plutus SEC Reports</U>&rdquo;),
and will have timely filed all such forms, reports, schedules, statements and other documents required to be filed subsequent to the
date of this Agreement through the Closing Date (the &ldquo;<U>Additional Plutus SEC Reports</U>&rdquo;). With respect to all agreements,
documents and other instruments that previously had been filed by Plutus with the SEC, to the extent there is any amendment and modification
thereto currently in effect which has not been filed or furnished by Plutus with the SEC, Plutus has heretofore furnished to the Target
true and complete copies of such amendments and modifications. As of their respective filing dates and except to the extent corrected
by a subsequent Plutus SEC Report, (i) the Plutus SEC Reports did not, and the Additional Plutus SEC Reports will not, contain, when
filed or furnished, any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary
in order to make the statements made therein, in light of the circumstances under which they were made, not misleading, and (ii) Plutus
SEC Reports complied, and the Additional Plutus SEC Reports will comply, in all material respects with the applicable requirements of
the Exchange Act or the Securities Act, as the case may be, the Sarbanes-Oxley Act and the applicable rules and regulations thereunder.
All certifications and statements required by the Securities Act, the Exchange Act or the Sarbanes-Oxley Act (as the case may be) with
respect to the Plutus SEC Reports and the Additional Plutus SEC Reports are each true and correct in all material respects.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Plutus maintains disclosure controls and procedures required by Rule 13a-15(e) or 15d-15(e) under the Exchange Act, which controls and
procedures are designed to provide reasonable assurance that all material information concerning Plutus required to be disclosed by Plutus
in the reports that it files or submits under the Exchange Act is made known to Plutus&rsquo;s principal executive officer and its principal
financial officer, as appropriate, to allow timely decisions regarding required disclosure. As of the date hereof, (i) there are no outstanding
comments from the SEC with respect to the Plutus SEC Reports and (ii) to the Knowledge of Plutus, none of the Plutus SEC Reports filed
on or prior to the date of this Agreement is subject to any ongoing SEC investigation or review. Plutus is in compliance in all material
respects with the applicable listing and corporate governance rules and regulations of Nasdaq.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
The financial statements and notes of Plutus contained or incorporated by reference in the Plutus SEC Reports (such financial statements
contained in the Plutus SEC Reports filed with the SEC as of the date hereof, the &ldquo;<U>Plutus Financial Statements</U>&rdquo;) fairly
present, and the financial statements and notes of Plutus to be contained in or to be incorporated by reference in the Additional Plutus
SEC Reports will fairly present, in all material respects the financial condition and the results of operations, changes in shareholders&rsquo;
equity and cash flows of Plutus as at the respective dates of, and for the periods referred to in, such financial statements, subject,
in the case of interim financial statements, to normal recurring year-end adjustments (the effect of which will not, individually or
in the aggregate, be material to the Plutus Group Companies, taken as a whole) and the absence of footnotes, and (i) (as of the date
hereof) were prepared and (as of the Closing Date) will be prepared in accordance with: (x) the Plutus Accounting Principles applied
on a consistent basis during the periods involved; and (y) Regulation S-X or Regulation S-K, as applicable, subject, in the case of interim
financial statements, to normal recurring year-end adjustments (the effect of which will not, individually or in the aggregate, be material
to the Plutus Group Companies, taken as a whole) and the absence of footnotes, (ii) were prepared from the books and records of the Plutus
Group Companies; and (iii) were prepared in good faith based upon reasonable assumptions made by Plutus on a basis consistent with the
basis employed in such books and records for the relevant periods. Plutus has no off-balance sheet arrangements that are not disclosed
in the Plutus SEC Reports.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
Plutus has established and maintained a system of internal controls over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f)
of the Exchange Act) that comply with the requirements of the Exchange Act. Such internal controls are sufficient to provide reasonable
assurances (i) regarding the reliability of financial reporting and the preparation of financial statements for external purposes in
accordance with the Plutus Accounting Principles, (ii) that transactions, receipts and expenditures of the Plutus Group Companies are
being executed and made only in accordance with appropriate authorizations of management and directors of Plutus, (iii) that transactions
are recorded as necessary to permit preparation of financial statements in conformity with the Plutus Accounting Principles and to maintain
accountability for assets, (iv) regarding prevention or timely detection of unauthorized acquisition, use or disposition of the assets
of the Plutus Group Companies that could have a material effect on the financial statements, and (v) that accounts, notes and other receivables
are recorded accurately. To the Knowledge of Plutus, there is no (A) significant deficiency or material weakness in the system of internal
controls over financial reporting of the Plutus Group Companies, (B) fraud, whether or not material, that involves Plutus&rsquo;s management
or other employees or Affiliates who have a significant role in the preparation of financial statements or the internal accounting controls
utilized by Plutus, or (C) claim or allegation regarding any of the foregoing or any whistleblower complaint or report whether regarding
the foregoing or any other matter. There are no outstanding personal loans or other extensions of credit made by the Plutus Group Companies
to any executive officer (as defined in Rule 3b-7 under the Exchange Act) or director of an Plutus Group Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
The Plutus Group Companies have no Liabilities of the type required to be reflected or reserved for on a balance sheet prepared in accordance
with the Plutus Accounting Principles, other than Liabilities (i) set forth in or reserved against or otherwise reflected in the Plutus
Financial Statements or in the notes thereto, (ii) arising in the ordinary course of business of the Plutus Group Companies since the
date of the most recent balance sheet included in the Plutus Financial Statements and are not material in amount, (iii) incurred in connection
with the Transactions, or (iv) that are not, or would not reasonably be expected to be, individually or in the aggregate, material to
the Plutus Group Companies taken as a whole. Other than disclosed in <U>Schedule 5.7(e)</U> of the Plutus Disclosure Letter, no Plutus
Group Company has any secured creditors holding a security interest.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
The Financial Requirement will be satisfied.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.8
<U>Absence of Certain Changes or Events</U>. Except as set forth in Plutus SEC Reports filed prior to the date of this Agreement, and
except as contemplated by this Agreement and other Transaction Agreements or disclosed in Schedule 5.8 of Plutus Disclosure Letter, since
December 31, 2024 through the date of this Agreement, (a) there has not been any Plutus Material Adverse Effect; (b) there has not been
any action taken or agreed upon by the Plutus Group Companies that would be prohibited by Sections &lrm;6.2(c), &lrm;6.2(l), and &lrm;6.2(o)
(and to the extent related to the foregoing clauses, Section 6.2(q)), if such action were taken on or after the date hereof without the
consent of Target; and (c) each of the Plutus Group Companies has conducted its business in the ordinary course of business in all material
respects.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">5.9 <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Litigation</U>.
Except as disclosed on Schedule 5.9 of Plutus Disclosure Letter or otherwise would not, individually or in the aggregate, reasonably
be expected to be material to the Plutus Group Companies, taken as a whole, there is: (a) no pending Legal Proceeding or, to the Knowledge
of Plutus , threatened Legal Proceeding in writing, or to the Knowledge of Plutus, any investigation, against any Plutus Group Company
or any of its properties or assets, or any of the directors, managers or officers of any Plutus Group Company with regard to their actions
as such; (b) other than with respect to audits, examinations or investigations in the ordinary course of business conducted by a Governmental
Entity, no pending or, to the Knowledge of Plutus, threatened audit, examination or investigation by any Governmental Entity against
any Plutus Group Company or any of its properties or assets, or any of the directors, managers or officers of any Plutus Group Company
with regard to their actions as such, and, to the Knowledge of Plutus, no facts exist that would reasonably be expected to form the basis
for any such audit, examination or investigation; (c) no pending Legal Proceeding or, to the Knowledge of Plutus, threatened Legal Proceeding
in writing, or, to the Knowledge of Plutus, investigation, by any Plutus Group Company against any third party; (d) no settlement or
similar agreement that imposes any material ongoing obligation or restriction on any Plutus Group Company; and (e) no Order imposed or,
to the Knowledge of Plutus, threatened in writing to be imposed upon any Plutus Group Company or any of its respective properties or
assets, or any of the directors, managers or officers of any Plutus Group Company with regard to their actions as such.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.10
<U>Employee Benefit Plans</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
<U>Schedule 5.10(a)</U> of the Plutus Disclosure Letter sets forth a true, correct and complete list of each Plutus Employee Benefit
Plan. Other than the Plutus Share Plans, none of the Plutus Group Companies has other plan that (i) provides for transaction, retention
or change in control payments or benefits or tax gross-ups, (ii) provides for equity or equity-based incentive compensation or (iii)
is a defined contribution benefit plan, defined benefit pension plan, nonqualified deferred compensation plan or retiree medical plan.
With respect to each Plutus Employee Benefit Plan, Plutus has made available to the Target true, correct and complete copies of (or,
to the extent no such copy exists, a description of), in each case, to the extent applicable, (i) the current plan document and, to the
extent available, the summary plan description; (ii) the most recent audited financial statement; (iii) all material filings and correspondence
with any Governmental Entity; (iv) all related material insurance contracts which implement each such Plutus Employee Benefit Plan and
(v) any documents with respect to any Plutus Employee Benefit Plan that are required to be prepared or filed under the applicable Legal
Requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Except as disclosed on <U>Section 5.10(b)</U> of the Plutus Disclosure Letter, each Plutus Employee Benefit Plan has been established,
maintained, operated and administered in all material respects in accordance with its terms and in compliance with the applicable provisions
of all applicable Legal Requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
None of the Plutus Employee Benefit Plans provides for, and the Plutus Group Companies have no liability in respect of, post-retiree
health, welfare or life insurance benefits or coverage for any participant or any beneficiary of a participant, except as may be required
pursuant to applicable Legal Requirements and at the sole expense of such participant or the participant&rsquo;s beneficiary.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
With respect to any Plutus Employee Benefit Plan, no material actions, suits, claims (other than routine claims for benefits in the ordinary
course), audits, inquiries, proceedings or lawsuits are pending, or, to the Knowledge of Plutus, threatened in writing against any Plutus
Employee Benefit Plan, any trust related thereto or against any fiduciary thereof with respect thereto. No event has occurred, and to
the Knowledge of Plutus, no condition exists that would, by reason of Plutus&rsquo;s affiliation with any of its Affiliates, subject
Plutus to any material tax, fine, lien, penalty or other liability imposed by any applicable Legal Requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
All contributions, reserves or premium payments required to be made or accrued as of the date hereof to the Plutus Employee Benefit Plans
have been timely made or accrued in accordance with Plutus Accounting Principles in all material respects.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
Neither the execution and delivery of this Agreement nor the consummation of the Transactions will, either alone or in connection with
any other event(s): (i) result in any payment or benefit becoming due to any current or former employee, contractor or director of Plutus
or Plutus Subsidiaries or under any Plutus Employee Benefit Plans; (ii) increase any amount of compensation or benefits otherwise payable
to any current or former employee, individual independent contractor or director of Plutus or Plutus Subsidiaries or under any Plutus
Employee Benefit Plans; (iii) result in the acceleration of the time of payment, funding or vesting of any benefits to any current or
former employee, contractor or director of Plutus or Plutus Subsidiaries or under any Plutus Employee Benefit Plan; or (iv) limit the
right to merge, amend or terminate any Plutus Employee Benefit Plans.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)
Neither the execution and delivery of this Agreement nor the consummation of the Transactions shall, either alone or in connection with
any other event(s) give rise to any &ldquo;excess parachute payment&rdquo; as defined in Section 280G(b)(1) of the Code, any excise tax
owing under Section 4999 of the Code or any other amount that would not be deductible under Section 280G of the Code.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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Plutus maintains no obligations to gross-up or reimburse any individual for any tax or related interest or penalties incurred by such
individual.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<U>Labor Matters</U>.</FONT></P>

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Except as disclosed on <U>Section 5.11(a)</U> of the Plutus Disclosure Letter, no Plutus Group Company is a party to or bound by any
labor agreement, collective bargaining agreement, works council agreement or other similar labor Contract applicable to current or former
employees of any Plutus Group Company. No employees of the Plutus Group Companies are represented by any labor union, labor organization,
or works council with respect to their employment with the Plutus Group Companies. There are no representation proceedings or petitions
seeking a representation proceeding presently pending or, to the Knowledge of Plutus, threatened in writing to be brought or filed, with
the National Labor Relations Board or other labor relations tribunal, nor has any such representation proceeding, petition, or demand
been brought, filed, made, or, to the Knowledge of Plutus, threatened since the Reference Date. Since the Reference Date, there have
been no labor organizing activities involving any Plutus Group Company or with respect to any employees of the Plutus Group Companies
or, to the Knowledge of Plutus, threatened in writing by any labor organization, work council or group of employees.</FONT></P>

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Since the Reference Date, there have been no strikes, work stoppages, slowdowns, lockouts or arbitrations, material grievances, unfair
labor practice charges or other material labor disputes pending or, to the Knowledge of Plutus, threatened in writing against or affecting
the Plutus Group Companies involving any employee or former employee of, or other individual who provided services to, any Plutus Group
Company.</FONT></P>

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To the Knowledge of Plutus, no officer of any Plutus Group Company has given written notice to any Plutus Group Company of any intent
to terminate his or her employment with such Plutus Group Company in connection with the consummation of the Transactions. The Plutus
Group Companies are in compliance and, to the Knowledge of Plutus, each of their employees and consultants are in compliance, with the
terms of any employment, nondisclosure, restrictive covenant, and consulting agreements between any Plutus Group Company and such individuals,
in each case except as would not be material to the Plutus Group Companies taken as a whole.</FONT></P>

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The Transactions contemplated by this Agreement will not require the consent of, or advance notification to, any works councils, unions
or similar labor organizations with respect to employees of the Plutus Group Companies, except for where the failure to obtain such consent
to make any such advance notifications has not had and would not reasonably be expected to have, individually or in the aggregate, an
Plutus Material Adverse Effect.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
To the Knowledge of Plutus, no written notice or written complaint from or on behalf of any current or former employee of, or other individual
who provided services to, any Plutus Group Company has been received by any Plutus Group Company since the Reference Date asserting or
alleging sexual harassment or sexual misconduct against any current or former officer or director of any Plutus Group Company.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
Except as disclosed on <U>Schedule 5.11(f)</U> of the Plutus Disclosure Letter, since the Reference Date, there have been no material
complaints, charges, investigations, claims or other Legal Proceedings against the Plutus Group Companies filed or pending or, to the
Knowledge of Plutus, threatened that would be brought or filed, with any Governmental Entity based on, arising out of, or in connection
with any labor and employment Legal Requirement, or employment practice of any Plutus Group Company. Since the Reference Date, no Plutus
Group Company has received any notice of intent by any Governmental Entity responsible for the enforcement of labor and employment laws
to conduct or initiate a material investigation, audit or Legal Proceeding relating to any employment or labor laws or employment practice
of any Plutus Group Company. Each Plutus Group Company is, and has been since the Reference Date, in material compliance with all applicable
Legal Requirements respecting employment and employment practices, including, to the extent applicable, all laws respecting terms and
conditions of employment, wages and hours, the WARN Act, collective bargaining, immigration and work eligibility, benefits, labor relations,
harassment, discrimination, civil rights, pay equity, child labor, equal employment opportunity, safety and health and workers&rsquo;
compensation.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)
No Plutus Group Company is liable for any arrears of wages or penalties with respect thereto, except in each case as would not be material
to the Plutus Group Companies taken as a whole. All amounts that the Plutus Group Companies are legally required to withhold from their
employees&rsquo; wages and to pay to any Governmental Entity as required by applicable Legal Requirements have been withheld and paid,
and the Plutus Group Companies do not have any outstanding obligations to make any such withholding or payment, other than (i) with respect
to an open payroll period or (ii) as would not result in material liability to the Plutus Group Companies, taken as whole.</FONT></P>

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Except as would not result in material liability to any Plutus Group Company, each Person who has provided or is providing services to
any Plutus Group Company and has been classified as an exempt employee, independent contractor, temporary employee, leased employee or
seasonal employee, as applicable, has been properly classified as such under all applicable Legal Requirements and pursuant to the terms
of any Plutus Employee Benefit Plan. None of the Plutus Group Companies has any material liability or obligation under any applicable
Legal Requirement or Plutus Employee Benefit Plan arising out of improperly classifying such Person as an exempt employee, independent
contractor, temporary employee, leased employee or seasonal employee, as applicable, and no such Person is owed any wages, benefits or
other compensation for past services (other than wages, benefits and compensation accrued during the current pay period and any accrued
pay or benefits for services, which by their terms or under applicable Legal Requirements, are payable in the future).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<U>Real Properties; Tangible Property</U>.</FONT></P>

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No Plutus Group Company currently owns any real property or has in the past three years owned any real property.</FONT></P>

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Each Plutus Group Company has a valid, binding and enforceable leasehold interest under each of the real property leases to which it
is a party as of the date hereof as a lessee (the &ldquo;<U>Plutus Leased Properties</U>&rdquo;), free and clear of all Liens (other
than Permitted Liens) and each of the leases, lease guarantees, agreements and documents related to any Plutus Leased Properties to which
it is a party as of the date hereof, including all amendments, letter agreements, terminations and modifications thereof (collectively,
the &ldquo;<U>Plutus Real Property Leases</U>&rdquo;), is in full force and effect as of the date hereof, except insofar as enforceability
may be limited by applicable bankruptcy, insolvency, reorganization, moratorium or similar laws affecting creditors&rsquo; rights generally
or by principles governing the availability of equitable remedies. Plutus has made available to the Target true, correct and complete
copies of all Material Plutus Real Property Leases (as defined below). No Plutus Group Company is in breach of or default under any Material
Plutus Real Property Lease, and, to the Knowledge of Plutus, no event has occurred and no circumstance exists which, if not remedied,
and whether with or without notice or the passage of time or both, would result in such a default, except for such breaches or defaults
as would not individually or in the aggregate reasonably be expected to be material to the Plutus Group Companies taken as a whole. The
Plutus Leased Properties are suitable to allow the businesses of the Plutus Group Companies to be operated as currently conducted in
all material respects. To the Knowledge of Plutus, (i) there are no pending condemnation proceedings with respect to any of the Plutus
Leased Properties, and (ii) the current use of the Plutus Leased Properties does not violate any local planning, zoning or similar land
use restrictions of any Governmental Entity in any material respect. No Plutus Group Company has received or given any written notice
of any default or event that with notice or lapse of time, or both, would constitute a breach or default by any Plutus Group Company
under any of the Plutus Real Property Leases and, to the Knowledge of Plutus, no other party is in breach or default thereof, except
for such breaches or defaults as would not, individually or in the aggregate, reasonably be expected to be material to the Plutus Group
Companies, taken as a whole. As of the date of this Agreement, to the Knowledge of Plutus, no party to any Plutus Real Property Lease
has exercised any termination rights with respect thereto. <U>Schedule 5.12(b)</U> of the Plutus Disclosure Letter contains a true and
correct list of all Material Plutus Real Property Leases. Except as disclosed in <U>Schedule 5.12(b)</U> of the Plutus Disclosure Letter,
no Person other than the Plutus Group Companies has the right to use the Plutus Leased Properties, except as subleased by the respective
Plutus Group Company to a sub-lessee.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
Each Plutus Group Company has good and marketable title to, or a valid leasehold interest in or right to use, all of its tangible assets,
free and clear of all Liens other than: (i) Permitted Liens; (ii) the rights of lessors under any Plutus Real Property Lease; and (iii)
the Liens specifically identified on the <U>Schedule 5.12(c)</U> of the Plutus Disclosure Letter. The tangible assets of the Plutus Group
Companies: (A) constitute all of the tangible assets that are currently being used for the operation of the businesses of the Plutus
Group Companies as they are now conducted, and taken together, are adequate and sufficient for the operation of the businesses of the
Plutus Group Companies as currently conducted; and (B) have been maintained in accordance with generally applicable accepted industry
practice, are in good operating condition and repair, ordinary wear and tear excepted, and are adequate and suitable for the uses to
which they are being put, in each case, in all material respects.</FONT></P>

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<U>Taxes</U>.</FONT></P>

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All income and other material Tax Returns required to be filed by or on behalf of each Plutus Group Company have been duly and timely
filed with the appropriate Governmental Entity (taking into account any applicable extensions of time to file Tax Returns that were validly
granted or obtained) and all such Tax Returns are true, correct and complete in all material respects. All material amounts of Taxes
payable by each Plutus Group Company (whether or not shown on any Tax Return) have been fully and timely paid.</FONT></P>

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Each Plutus Group Company has, (i) complied in all material respects with all applicable Legal Requirements related to the withholding
and remittance of all material amounts of Tax and timely withheld and paid all material amounts of Taxes required to have been withheld
and paid to the appropriate Governmental Entity, and (ii) complied in all material respects with all material reporting requirements
(including maintenance of required records with respect thereto) with respect to such payments.</FONT></P>

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No claim, assessment, deficiency or proposed adjustment for any material amount of Tax has been asserted or assessed by any Governmental
Entity against any Plutus Group Company which has not been paid or resolved.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
No material Tax audit or other examination of any Plutus Group Company by any Governmental Entity is presently in progress, nor are there
any request or threat for such an audit or other examination.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
There are no Liens for Taxes (other than Permitted Liens) upon any of the assets of the Plutus Group Companies.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
Each Plutus Group Company has no liability for a material amount of unpaid Taxes which has not been accrued for or reserved on the Plutus
Financial Statements, other than any liability for unpaid Taxes that has been incurred since the end of the most recent fiscal year in
connection with the operation of the business of the Plutus Group Companies in the ordinary course of business.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)
No Plutus Group Company: (i) has any liability for the Taxes of another Person (other than any Plutus Group Company or their predecessors)
as a result of being a member of a consolidated, combined, unitary or affiliated group filing for U.S. federal, state, local or non-U.S.
income Tax purposes or as a transferee or a successor or by Contract (other than pursuant to commercial agreements entered into in the
ordinary course of business and the principal purpose of which is not related to Taxes); (ii) is a party to or bound by any Tax indemnity,
Tax sharing or Tax allocation agreement (other than commercial agreements entered into in the ordinary course of business and the principal
purpose of which is not related to Taxes); or (iii) has ever been a member of consolidated, combined, unitary or affiliated group filing
for U.S. federal, state, local, or non-U.S. income Tax purposes, other than a group whose members are all Plutus Group Companies (or
their predecessors).</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)
No Plutus Group Company: (i) has consented to extend the time in which any material amount of Tax may be assessed or collected by any
Governmental Entity (other than ordinary course extensions of time to file Tax Returns), which extension is still in effect; or (ii)
has entered into or been a party to any &ldquo;listed transaction&rdquo; within the meaning of Section 6707A(c)(2) of the Code (or any
similar provision of state, local or non-U.S. Legal Requirements).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
No Plutus Group Company has, or has ever had, a permanent establishment in any country other than the country of its organization, or
is, or has ever been, subject to income Tax in a jurisdiction outside the country of its organization, in each case where it is required
to file a material income Tax Return and does not file such a Tax Return.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(j)
No Plutus Group Company will be required to include any material item of income in, or exclude any material item or deduction from, taxable
income for any taxable period beginning after the Closing Date or, in the case of any taxable period beginning on or before and ending
after the Closing Date, the portion of such period beginning after the Closing Date, as a result of: (i) an installment sale or open
transaction disposition that occurred on or prior to the Closing Date other than in the ordinary course of business; (ii) any change
in method of accounting on or prior to the Closing Date; or (iii) any prepaid amount received or deferred revenue recognized on or prior
to the Closing Date, other than in respect of such amounts reflected in the balance sheets included in the Plutus Financial Statements,
or received in the ordinary course of business since the date of the most recent balance sheet included in the Plutus Financial Statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(k)
No claim has been made by any Governmental Entity in a jurisdiction in which any Plutus Group Company does not file Tax Returns that
is or may be subject to Tax by, or required to file Tax Returns in, that jurisdiction.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">5.14 <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Brokers</U></FONT><U>;
Third Party Expenses</U>. Except as disclosed in <U>Schedule 5.14</U> of the Plutus Disclosure Letter, the Plutus Group Companies do
not have any liability for brokerage, finders&rsquo; fees, agent&rsquo;s commissions or any similar charges in connection with this Agreement
or the Transactions on account of Contracts entered into by any Plutus Group Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.15
<U>Intellectual Property</U></FONT>. Except as would not, individually or in the aggregate, be material to the Plutus Group Companies,
taken as a whole:</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
<U>Schedule 5.15(a)</U> of the Plutus Disclosure Letter contains a true and complete list, as of the date of this Agreement, of all patented,
registered or applied-for Intellectual Property included in the Plutus Owned IP (collectively, the &ldquo;<U>Plutus Registered IP</U>&rdquo;).
With respect to each item of Plutus Registered IP, all necessary registration, maintenance and renewal fees have been paid, and all necessary
documents and certificates have been filed with United States Patent and Trademark Office or equivalent authority or registrar anywhere
in the world for the purposes of maintaining or renewing such Plutus Registered IP and recording and perfecting any Plutus Group Company&rsquo;s
ownership therein.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
(i) The Plutus Group Companies solely and exclusively own all right, title, and interest in and to all material Plutus Owned IP, including
the items of Intellectual Property set forth or required to be set forth in <U>Schedule 5.15(a)</U> of the Plutus Disclosure Letter pursuant
to the first sentence of this <U>Section 5.15(b)</U>, free and clear of all Liens (other than Permitted Liens); and (ii) the Plutus Group
Companies own or have valid rights to use all other material Intellectual Property that is owned or used by the Plutus Group Companies
to conduct the businesses of the Plutus Group Companies as currently conducted.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
(i) Since the Reference Date, neither the Plutus Group Companies nor the conduct of their businesses have infringed, diluted, misappropriated,
or otherwise violated, and do not infringe, dilute, misappropriate or otherwise violate, the Intellectual Property of any third party
in any material respect; and (ii) there is no Legal Proceeding pending, or to the Knowledge of Plutus, threatened in writing, and since
the Reference Date, the Plutus Group Companies have not received any written claims (including &ldquo;cease and desist&rdquo; letters
or invitations to license) (x) alleging the Plutus Group Companies are infringing, misappropriating or otherwise violating any Intellectual
Property of any third party; or (y) contesting the use, ownership, registration, scope, validity or enforceability of any Plutus Owned
IP.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
(i) Since the Reference Date, to the Knowledge of Plutus, no Plutus Owned IP has been infringed, diluted, misappropriated or otherwise
violated, or is being infringed, diluted, misappropriated or otherwise violated by any third party; and (ii) there is no Legal Proceeding
pending or threatened in writing, and, since the Reference Date, the Plutus Group Companies have not made any written claims (including
&ldquo;cease and desist&rdquo; letters or invitations to license) (x) contesting the use, ownership, registration, scope, validity, or
enforceability of any Intellectual Property of such Person or (y) alleging that the conduct of any Person is infringing, misappropriating
or otherwise violating any Plutus Owned IP.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
All Plutus Registered IP is subsisting, and to the Knowledge of Plutus, valid and enforceable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
Each current and former employee, consultant, and contractor of an Plutus Group Company who has created or developed any material Intellectual
Property for or on behalf of the Plutus Group Companies, or otherwise within the scope of their employment or engagement with the Plutus
Group Companies (each such person, an &ldquo;<U>Plutus Contributor</U>&rdquo;) have done so pursuant to an agreement that (i) if the
Plutus Contributor had access to confidential information, ensures the protection of the confidential information of the Plutus Group
Companies and (ii) validly assigns (pursuant to a present-tense assignment) to the Plutus Group Companies all right, title and interest
of such Plutus Contributor in all such Intellectual Property that does not vest initially in such entities by operation of law (each,
a &ldquo;Plutus Contributor Agreement&rdquo;).</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)
Since the Reference Date, the Plutus Group Companies have taken commercially reasonable steps to protect and maintain (including protecting
the confidentiality of) the Personal Information and material Trade Secrets in the possession or under the control of any Plutus Group
Company (&ldquo;<U>Plutus Data</U>&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)
(i) None of the Plutus Group Companies, nor any other Person acting on their behalf, has disclosed, delivered or licensed to any Person
or agreed or obligated itself to disclose, deliver or license to any Person, or permitted the disclosure or delivery to any escrow agent
or other Person of, the source code for any Plutus Code, other than disclosures to Plutus Contributors involved in the development of
products or services of the Plutus Group Companies subject to confidentiality obligations to the Plutus Group Companies with respect
to such source code; and (ii) neither the execution of this Agreement or any other Transaction Agreements nor the consummation of any
of the Transactions will result in any requirement that the Plutus Group Companies deliver, license or disclose the source code of any
Plutus Code to any other Person (other than a Target Group Company).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
None of the Plutus Group Companies has incorporated any Open Source Software in, or used any Open Source Software in connection with,
any Plutus Code in a manner that (i) requires the disclosure or distribution of any Plutus Code in source code form, (ii) requires the
licensing thereof for the purpose of making derivative works, or (iii) imposes any restriction on the consideration to be charged for
the licensing or distribution thereof. The Plutus Group Companies are in material compliance with the terms and conditions of all relevant
licenses for Open Source Software used in the businesses of the Plutus Group Companies.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.16
<U>Data Privacy and Cybersecurity</U></FONT>. Except as would not, individually or in the aggregate, be material to the Plutus Group
Companies, taken as a whole:</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
The Plutus Group Companies are, and since the Reference Date have been, in compliance in all material respects with all Plutus Privacy
Requirements and all applicable Privacy Laws.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
(i) Since the Reference Date, the Plutus Group Companies have taken commercially reasonable measures to protect the integrity, continuous
operation and physical and electronic security of the Plutus IT Systems (including Plutus Data); (ii) the Plutus IT Systems are functional,
operate in a reasonable manner, and are in sufficiently good working condition for the operation of the businesses of the Plutus Group
Companies; (iii) the Plutus IT Systems are free of any viruses, worms, Trojan horses, bugs, faults or other devices, errors, contaminants
or code that could materially disrupt or materially and adversely affect the functionality of the Plutus IT Systems; and (iv) since the
Reference Date, there have been no material breaches, outages, misuses or intrusions of any Plutus IT System, nor any loss, theft, compromise
or damage of, breach of security with respect to, or unauthorized access to, or rendering unavailable or inaccessible of any Plutus Data
Processed by or on behalf of the Group Companies (collectively, &ldquo;<U>Plutus Security Incidents</U>&rdquo;);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
The Plutus Group Companies (i) maintain commercially reasonable disaster recovery plans, procedures and facilities sufficient for their
businesses; and (ii) have fully remediated all &ldquo;high&rdquo; or &ldquo;critical&rdquo; and other material threats, risks and deficiencies
identified in data security risk assessments, audits and penetration tests performed since the Reference Date by or for the Plutus Group
Companies.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
There are no Legal Proceedings, whether from a Governmental Entity or any other Person, pending (or, to the Knowledge of Plutus, threatened
in writing) against, any Plutus Group Company alleging a violation of any of the Plutus Privacy Requirements.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.17
<U>Agreements, Contracts and Commitments</U>.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
<U>Schedule 5.17(a)</U> of the Plutus Disclosure Letter sets forth a true, correct and complete list of each Plutus Material Contract
(as defined below) that is in effect as of the date of this Agreement. For purposes of this Agreement, &ldquo;<U>Plutus Material Contract</U>&rdquo;
of the Plutus Group Companies shall mean each of the following Contracts to which an Plutus Group Company is a party as of the date hereof:</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
any Contract or purchase commitment reasonably expected to result in future payments to or by any Plutus Group Company in excess of US$500,000
per annum;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)
(x) any Contract with the top 5 customers of the Plutus Group Companies (the &ldquo;<U>Plutus Material Customers</U>&rdquo;) as determined
by revenue and (y) top 5 suppliers and distributors of the Plutus Group Companies by amounts payables (the &ldquo;<U>Plutus Material
Suppliers</U>&rdquo;) (all, other than purchase or service orders accepted, confirmed or entered into in the ordinary course of business
or with professional advisors), in each case during the 12-month period ended on December 31, 2024;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)
any Contract that purports to limit in any material respect (A) the localities in which the Plutus Group Companies&rsquo; businesses
may be conducted, (B) any Plutus Group Company from engaging in any line of business or (C) any Plutus Group Company from developing,
marketing or selling products or services, including any non-compete agreements or agreements limiting the ability of any of the Plutus
Group Companies from soliciting customers or employees;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)
any Contract that is related to the governance or operation of any joint venture or partnership that has involved a sharing of revenues,
profits, cash flows, expenses or losses with any other party or a payment of royalties to any other party, other than such Contract solely
between or among any of the Plutus Group Companies;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)
any Contract for or relating to any borrowing of money by or from any of the Plutus Group Companies in excess of US$2,000,000 (excluding,
for the avoidance of doubt, any intercompany arrangements solely between or among any of the Plutus Group Companies);</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vi)
any Contract (other than those made in the ordinary course of business): (A) providing for the grant of any rights of refusal, rights
of first negotiation, most-favored-nation or similar rights to purchase or lease any asset of the Plutus Group Companies; or (B) providing
for any exclusive rights, rights of refusal, rights of first negotiation, most-favored-nation or similar rights to sell or distribute
any product or service of any of the Plutus Group Companies;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vii)
any obligation to register any Plutus Shares or other securities of the Plutus Group Companies with any Governmental Entity (other than
ordinary course requirements of foreign applicable Legal Requirements related to the recording with an applicable Governmental Entity
of the ownership of non-U.S. Plutus Group Companies);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(viii)
any Contracts relating to the sale of any operating business of any Plutus Group Company or the acquisition by any Plutus Group Company
of any operating business, whether by merger, purchase or sale of stock or assets or otherwise, and for which any Plutus Group Company
has any material outstanding obligations (other than customary non-disclosure and similar obligations incidental thereto and other than
Contracts for the purchase of inventory or supplies entered into in the ordinary course of business);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ix)
any labor agreement, collective bargaining agreement, or any other labor-related agreements or arrangements with any labor union, labor
organization, or works council;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(x)
any Contract for the use by any of the Plutus Group Companies of any tangible property where the annual lease payments are greater than
US$500,000 (other than any lease of vehicles, office equipment or operating equipment made in the ordinary course of business) (the &ldquo;<U>Material
Plutus Real Property Leases</U>&rdquo;);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(xi)
any material Contract under which any of the Plutus Group Companies: (A) is granted a license, option, covenant not to sue or any right
to or under any material Intellectual Property from any third party, other than Incidental Inbound Licenses or licenses for Open Source
Software; or (B) grants a license, option, covenant not to sue, or any right to or under any material Plutus Owned IP to any third party,
other than non-exclusive licenses granted to contractors, suppliers, vendors, distributors or customers in the ordinary course of business
in object code form, for the use by such customers of the Plutus Group Companies&rsquo; products or services or the provision of services
by such contractors, suppliers, vendors, or distributors to the Plutus Group Companies;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(xii)
any Contract involving any resolution or settlement of any actual or threatened Legal Proceeding that is material to the Plutus Group
Companies or their businesses or that imposes material non-monetary obligations on an Plutus Group Company, including any material restriction
on the use, licensing or registration of any material Intellectual Property (including co-existence agreements);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(xiii)
any Contract relating to the development of material Intellectual Property by, with or for the Plutus Group Companies (other than Plutus
Contributor Agreements);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(xiv)
any Contract filed (or which is required to be filed) as an exhibit to Plutus&rsquo;s most recently filed annual report on Form 20-F
as a &ldquo;material contract&rdquo; pursuant to Item 4 of the Instructions to Exhibits of Form 20-F under the Exchange Act; and</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(xv)
any obligation to make any material payments, contingent or otherwise, arising out of the prior acquisition of the business, assets or
stock of other Persons.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Each Plutus Material Contract is in full force and effect and represents a legal, valid and binding obligation of the applicable Plutus
Group Company party thereto and, to the Knowledge of Plutus, represents a legal, valid and binding obligation of the counterparties thereto,
except insofar as enforceability may be limited by applicable bankruptcy, insolvency, reorganization, moratorium or similar laws affecting
creditors&rsquo; rights generally or by principles governing the availability of equitable remedies. Neither the applicable Plutus Group
Company nor, to the Knowledge of Plutus, any other party thereto, is in material breach of or in default under, and no event has occurred
which with notice or lapse of time or both would reasonably be expected to become a material breach of or default under, any Plutus Material
Contract, and no party to any Plutus Material Contract has given any written notice of any claim of any such breach, default or event.
True, correct and complete copies of all Plutus Material Contracts have been made available to the Target.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.18
<U>Insurance</U></FONT>. Each of the Plutus Group Companies maintains insurance policies or fidelity or surety bonds covering its assets,
business, equipment, properties, operations, employees, officers and directors (collectively, the &ldquo;<U>Plutus Insurance Policies</U>&rdquo;)
covering certain material insurable risks in respect of its business and assets, and the Plutus Insurance Policies are in full force
and effect. The coverages provided by such Plutus Insurance Policies are usual and customary in amount and scope for the Plutus Group
Companies&rsquo; business and operations as currently conducted, and sufficient to comply with any insurance required to be maintained
by Plutus Material Contracts. No written notice of cancellation or termination has been received by any Plutus Group Company with respect
to any of the effective Plutus Insurance Policies. There is no pending material claim by any Plutus Group Company against any insurance
carrier under any of the existing Plutus Insurance Policies for which coverage has been denied or disputed by the applicable insurance
carrier (other than a customary reservation of rights notice).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.19
<U>Interested Party Transactions</U></FONT>. (a) No officer or director of Plutus or any of their respective immediate family members,
or to the Knowledge of Plutus, any employee, officer, director or manager of the Plutus Group Companies or any of their respective immediate
family members, is indebted to the Plutus Group Companies for borrowed money, nor are any of the Plutus Group Companies indebted for
borrowed money (or committed to make loans or extend or guarantee credit) to any of such Persons, and (b) to the Knowledge of Plutus,
no officer, director, employee, manager or holder of equity or derivative securities of the Plutus Group Companies (each, an &ldquo;<U>Plutus
Insider</U>&rdquo;) or any member of an Plutus Insider&rsquo;s immediate family is, directly or indirectly, a counterparty to (or controls
a counterparty to) any Plutus Material Contract with any of the Plutus Group Companies, in each case, other than: (i) for payment of
salary, bonuses and other compensation for services rendered; (ii) reimbursement for reasonable expenses incurred in connection with
any of the Plutus Group Companies; (iii) for other employee benefits made generally available to similarly situated Persons; (iv) related
to any such Person&rsquo;s ownership of Plutus Shares or other securities of the Plutus Group Companies or such Person&rsquo;s employment
or consulting arrangements with the Plutus Group Companies; or (v) conducted on an arm&rsquo;s-length basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.20
<U>Information Supplied</U></FONT>. The information relating to the Plutus Group Companies to be supplied by or on behalf of Plutus for
inclusion or incorporation by reference in the Proxy Statement will not, on the date of filing thereof or the date that it is first mailed
to the Plutus shareholders, as applicable, or at the time of the Special Meeting or at the time of any amendment or supplement thereof,
contain any untrue statement of any material fact, or omit to state any material fact required to be stated therein or necessary in order
to make the statements therein, in light of the circumstances under which they are made, not false or misleading at the time and in light
of the circumstances under which such statement is made. Notwithstanding the foregoing, no representation is made by Plutus with respect
to the information that has been or will be supplied by the Target or any of its Representatives for inclusion in the Proxy Statement
or any projections or forecasts included therein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.21
<U>Anti-Bribery; Anti-Corruption</U></FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
None of the Plutus Group Companies or any of the Plutus Group Companies&rsquo; respective directors, officers, or employees has, directly
or indirectly, in each case of (a) through (e), in violation of any Legal Requirement: (a) made, offered or promised to make or offer
any payment, loan or transfer of anything of value, including any reward, advantage or benefit of any kind, to or for the benefit of
any government official, candidate for public office, political party or political campaign, or any official of such party or campaign,
for the purpose of: (i) influencing any act or decision of such government official, candidate, party or campaign or any official of
such party or campaign; (ii) inducing such government official, candidate, party or campaign or any official of such party or campaign
to do or omit to do any act in violation of a lawful duty; (iii) obtaining or retaining business for or with any Person; (iv) expediting
or securing the performance of official acts of a routine nature; or (v) otherwise securing any improper advantage; (b) paid, offered
or agreed or promised to make or offer any bribe, payoff, influence payment, kickback, unlawful rebate or other similar unlawful payment
of any nature; (c) made, offered or agreed or promised to make or offer any unlawful contributions, gifts, entertainment or other unlawful
expenditures; (d) established or maintained any unlawful fund of corporate monies or other properties; (e) created or caused the creation
of any false or inaccurate books and records related to any of the foregoing; or (f) violated, conspired to violate, or aided and abetted
the violation of Anti-Money Laundering and Anti-Corruption Laws.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
None of the Plutus Group Companies or any of the Plutus Group Companies&rsquo; respective directors, officers or, to the Knowledge of
Plutus, any of the Plutus Group Companies&rsquo; respective employees (i) is or has been the subject of an undisclosed claim or allegation
relating to (A) any potential violation of any Anti-Money Laundering and Anti-Corruption Laws or (B) any potentially unlawful payment,
contribution, gift, bribe, rebate, payoff, influence payment, kickback or other payment or the provision of anything of value, directly
or indirectly, to an official, to any political party or official thereof or to any candidate for political office, or (ii) has received
any notice or other communication from, or made a voluntary disclosure to, any Governmental Entity regarding any actual, alleged or potential
violation of, or failure to comply with, any Anti-Money Laundering and Anti-Corruption Law. Plutus Group Companies have established,
implemented, and maintained policies, procedures, and a system or systems of internal controls reasonably designed to ensure compliance
with the Anti-Money Laundering and Anti-Corruption Laws.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.22
<U>International Trade; Sanctions</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Each of the Plutus Group Companies, the Plutus Group Companies&rsquo; respective directors, officers and employees and, to the Knowledge
of Plutus, any other Persons acting on their behalf, in connection with the operation of the business of the Plutus Group Companies,
and in each case in all material respects: (a) have been in compliance with all applicable Customs &amp; International Trade Laws; (b)
have obtained all necessary Customs &amp; International Trade Authorizations; (c) have not been the subject of any civil or criminal
fine, penalty, seizure, forfeiture, revocation of a Customs &amp; International Trade Authorization, debarment or denial of future Customs
&amp; International Trade Authorizations in connection with any actual or alleged violation of any applicable Customs &amp; International
Trade Laws; and (d) have not received any actual or, to the Knowledge of Plutus, threatened claims or requests for information by a Governmental
Entity regarding, and have not made any disclosures to any Governmental Entity with respect to, their compliance with any applicable
Customs &amp; International Trade Laws. The Plutus Group Companies have in place controls and systems reasonably designed to promote
compliance with applicable Customs &amp; International Trade Laws.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
None of the Plutus Group Companies or any of the Plutus Group Companies&rsquo; respective directors, officers or, to the Knowledge of
Plutus, any of the Plutus Group Companies&rsquo; respective employees or any other Persons acting on their behalf is or has been, a Sanctioned
Person. For the past five years, each of the Plutus Group Companies and the Plutus Group Companies&rsquo; respective directors, officers,
employees and Affiliates and, to the Knowledge of Plutus, any other Persons acting on their behalf have, in connection with the operation
of the business of the Plutus Group Companies, been in material compliance with all applicable Sanctions. For the past five years, the
Plutus Group Companies and the Plutus Group Companies&rsquo; respective directors, officers or, to the Knowledge of Plutus, any of the
Plutus Group Companies&rsquo; respective employees have not, and are not, in connection with the operation of the business of the Plutus
Group Companies, engaged in any business activities, transactions, or other dealings, directly or indirectly, with or for the benefit
of any Sanctioned Person or Sanctioned Country in violation of Sanctions. For the past five years, (i) no Governmental Entity has initiated
any investigation, inquiry, action or enforcement proceeding or has imposed any civil or criminal fine, penalty, seizure, forfeiture,
revocation of an authorization, debarment or denial of future authorizations against any of the Plutus Group Companies or any of their
respective directors, officers, or, to the Knowledge of Plutus, any of the Plutus Group Companies&rsquo; respective employees, controlled
Affiliates or any other Persons acting on their behalf in connection with any actual or alleged violation of any applicable Sanctions,
(ii) there have been no actual or, to the Knowledge of Plutus, threatened claims or requests for information by a Governmental Entity
received by an Plutus Group Company with respect to compliance with applicable Sanctions and (iii) and no disclosures have been made
to any Governmental Entity with respect to any actual or potential noncompliance with applicable Sanctions. The Plutus Group Companies
have in place controls and systems reasonably designed to ensure compliance with applicable Sanctions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.23
<U>Plutus Listing</U></FONT>. There is no action or proceeding pending or, to the Knowledge of Plutus, threatened in writing against
Plutus by Nasdaq or the SEC with respect to any Plutus Shares or to terminate the listing of Plutus on Nasdaq. None of Plutus or any
of its Affiliates has taken any action in an attempt to terminate the registration of the Plutus Shares under the Exchange Act. Plutus
has not received any written or oral deficiency notice from Nasdaq relating to the continued listing requirements of the Plutus Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.24
<U>Disclaimer of Other Warranties</U></FONT>. EACH PLUTUS PARTY HEREBY ACKNOWLEDGES THAT, EXCEPT AS EXPRESSLY PROVIDED IN THIS AGREEMENT
AND THE OTHER TRANSACTION AGREEMENTS, NONE OF TARGET, THE TARGET GROUP COMPANIES NOR ANY OF THEIR RESPECTIVE SUBSIDIARIES, AFFILIATES
OR REPRESENTATIVES HAS MADE, IS MAKING OR SHALL BE DEEMED TO MAKE ANY REPRESENTATION OR WARRANTY WHATSOEVER, EXPRESS OR IMPLIED, AT LAW
OR IN EQUITY, TO ANY PLUTUS PARTY, ANY OF ITS AFFILIATES OR REPRESENTATIVES OR ANY OTHER PERSON, WITH RESPECT TO ANY OF THE TARGET OR
THE TARGET GROUP COMPANIES, OR ANY OF THEIR RESPECTIVE BUSINESSES, ASSETS OR PROPERTIES OF THE FOREGOING, OR OTHERWISE, INCLUDING ANY
REPRESENTATION OR WARRANTY AS TO MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, FUTURE RESULTS, PROPOSED BUSINESSES OR FUTURE PLANS.
WITHOUT LIMITING THE FOREGOING: (A) NONE OF THE TARGET, THE TARGET GROUP COMPANIES NOR ANY OF THEIR RESPECTIVE AFFILIATES OR REPRESENTATIVES
SHALL BE DEEMED TO MAKE ANY REPRESENTATION OR WARRANTY OTHER THAN AS EXPRESSLY MADE BY THE TARGET IN THIS AGREEMENT AND THE OTHER TRANSACTION
AGREEMENTS; AND (B) NEITHER TARGET, NOR ANY OF ITS AFFILIATES OR REPRESENTATIVES, HAS MADE, IS MAKING OR SHALL BE DEEMED TO MAKE TO ANY
PLUTUS PARTY OR THEIR RESPECTIVE AFFILIATES OR REPRESENTATIVES OR ANY OTHER PERSON ANY REPRESENTATION OR WARRANTY, EXPRESS OR IMPLIED,
WITH RESPECT TO: (I) THE INFORMATION DISTRIBUTED OR MADE AVAILABLE TO ANY PLUTUS PARTY OR ITS AFFILIATES OR REPRESENTATIVES OR SUCH OTHER
PERSON BY OR ON BEHALF OF THE TARGET IN CONNECTION WITH THIS AGREEMENT AND THE TRANSACTIONS; (II) ANY MANAGEMENT PRESENTATION, CONFIDENTIAL
INFORMATION MEMORANDUM OR SIMILAR DOCUMENT; OR (III) ANY FINANCIAL PROJECTION, FORECAST, ESTIMATE, BUDGET OR SIMILAR ITEM RELATING TO
THE TARGET, ANY TARGET GROUP COMPANY, AND/OR THE BUSINESS, ASSETS, LIABILITIES, PROPERTIES, FINANCIAL CONDITION, RESULTS OF OPERATIONS
AND PROJECTED OPERATIONS OF THE FOREGOING OTHER THAN EXPRESSLY SET FORTH IN THE TRANSACTION AGREEMENTS. EACH PLUTUS PARTY HEREBY ACKNOWLEDGES
THAT IT HAS NOT RELIED ON ANY PROMISE, REPRESENTATION OR WARRANTY THAT IS NOT EXPRESSLY SET FORTH IN THIS AGREEMENT AND THE OTHER TRANSACTION
AGREEMENTS. EACH PLUTUS PARTY ACKNOWLEDGES THAT IT HAS CONDUCTED, TO ITS SATISFACTION, AN INDEPENDENT INVESTIGATION AND VERIFICATION
OF THE TARGET GROUP COMPANIES, AND THE BUSINESS, ASSETS, LIABILITIES, PROPERTIES, FINANCIAL CONDITION, RESULTS OF OPERATIONS AND PROJECTED
OPERATIONS OF THE FOREGOING, AND IN MAKING ITS DETERMINATION TO PROCEED WITH THE TRANSACTIONS, EACH PLUTUS PARTY HAS RELIED ON THE RESULTS
OF ITS OWN INDEPENDENT INVESTIGATION AND VERIFICATION, IN ADDITION TO THE REPRESENTATIONS AND WARRANTIES OF THE TARGET EXPRESSLY AND
SPECIFICALLY SET FORTH IN THIS AGREEMENT AND THE OTHER TRANSACTION AGREEMENTS. NOTWITHSTANDING ANYTHING TO THE CONTRARY IN THIS <U>SECTION
5.24</U>, CLAIMS AGAINST THE TARGET, ANY TARGET GROUP COMPANY OR ANY OTHER PERSON WILL NOT BE LIMITED IN ANY RESPECT IN THE EVENT OF
FRAUD IN THE MAKING OF THE REPRESENTATIONS AND WARRANTIES IN THIS AGREEMENT BY SUCH PERSON.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
VI</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>CONDUCT
PRIOR TO THE CLOSING</U></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.1
<U>Conduct of Business by Target Group Companies</U></FONT>. Except (a) as expressly contemplated by this Agreement or any other Transaction
Agreements, (b) as required by applicable Legal Requirements, (c) as requested by or consented to in writing by Plutus (which consent
shall not be unreasonably withheld, delayed or conditioned), or (d) as stipulated in the agreed restructuring plan in connection with
the Target Restructuring, during the period from the date of this Agreement until the earlier of (i) the Effective Time and (ii) the
termination of this Agreement pursuant to <U>Section 9.1</U>, the Target (x) shall, and shall cause each of the Target Group Companies
to, conduct its business in the ordinary course of business consistent with past practice and in accordance with applicable Legal Requirements,
(y) shall not, and shall cause each of the Target Group Companies not to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
(I) increase the maximum aggregate number of Target Shares which may be issued pursuant to any Target Share Plan as of the date hereof
or otherwise amend any Target Share Plan, (II) without prior written notification to Plutus, hire or terminate any employee, or, (III)
except as otherwise required by any Target Employee Benefit Plan as in effect on the date hereof or applicable Legal Requirements: (i)
increase in any manner the compensation or benefits payable, or to become payable to, any current or former employee, director or independent
contractor, except for (A) individual increases of not more than 20% in the base salary or wage rate of any current employee who has
annual base compensation of less than US$100,000 in the ordinary course of business, (B) the payment of annual bonuses and other short-term
incentive compensation in the ordinary course of business (including with respect to the determination of the achievement of any applicable
performance objectives, whether qualitative or quantitative) consistent with past practice, (C) increases of compensation for employees
who change jobs, (D) increases of compensation to reflect market adjustments on the basis of objective data and (E) increases of compensation
to adjust for gender equity as needed; (ii) grant or pay any severance or change in control pay or benefits to, or otherwise increase
the severance or change in control pay or benefits of, any current or former employee, director or independent contractor, other than
the payment of severance in the ordinary course of business; (iii) establish, adopt, enter into, amend or terminate any collective bargaining
agreement, Target Employee Benefit Plan or any employee benefit plan, policy, program, agreement, trust or arrangement that would have
constituted a Target Employee Benefit Plan if it had been in effect on the date of this Agreement; (iv) take any action to accelerate
the vesting or payment of, or otherwise fund or secure the payment of, any compensation or benefits under any Target Employee Benefit
Plan or otherwise; or (v) grant any equity or equity-based compensation awards;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
(i) transfer, sell, assign, license (other than non-exclusive licenses granted to employees, contractors, suppliers, vendors, distributors
or customers in the ordinary course of business in object code form, for the use by such customers of the Target Group Companies&rsquo;
products or services or the provision of services by such contractors, suppliers, vendors, or distributors to the Target Group Companies)
any Target Owned IP material to the Target Group Companies; (ii) subject any Target Owned IP material to the Target Group Companies to
a Lien (other than Permitted Liens); (iii) abandon, let lapse or fail to maintain or renew any Target Registered IP (other than Target
Registered IP that (x) in the reasonable business judgment of the Target Group Companies, is not material to the Target Group Companies
or (y) is expiring at the end of its natural statutory term) or (iv) subject or agree to subject any Target Code material to the Target
Group Companies to the terms of any Open Source Software license and engage in any activities described in Section <U>4.16(i)(i)-(iii)</U>
with respect to such material Target Code;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
except for transactions solely among the Target Group Companies: (i) declare, set aside or pay any dividends on or make any other distributions
(whether in cash, stock, equity securities or property) in respect of any share capital or otherwise, or split, combine or reclassify
any share capital or issue or authorize the issuance of any other securities in respect of, in lieu of or in substitution for any share
capital, or reorganization, recapitalization, exchange of shares or other like change with respect to any share capital; (ii) repurchase,
redeem or otherwise acquire, or offer to repurchase, redeem or otherwise acquire, any membership interests, share capital or any other
equity interests, as applicable, in any Target Group Company (other than repurchases, redemptions or other acquisitions of equity interests
from directors, officers or employees in accordance with the terms of any equity incentive plan or such Person&rsquo;s employment, grant
or subscription agreement, in each case, in accordance with such Target Group Company&rsquo;s Governing Documents and such plan or agreement,
as in effect as of the date of this Agreement); or (iii) grant, issue, sell or otherwise dispose, or authorize to issue, sell, or otherwise
dispose any membership interests, share capital or any other equity interests (such as stock options, stock units, restricted stock or
other Contracts for the purchase or acquisition of such share capital), as applicable, in any Target Group Company;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
amend its Governing Documents;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
except in the ordinary course of business: (i) merge, consolidate or combine any Target Group Company with a third party; or (ii) acquire
or agree to acquire by merging or consolidating with, purchasing a majority of the equity interest in or all or substantially all of
the assets of, or by any other manner, any third-party business or corporation, partnership, association or other business organization
or division thereof, to the extent the aggregate transaction value of such investments and acquisitions exceeds US$1,000,000;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
voluntarily dispose of or amend any Target Real Property Lease other than in the ordinary course of business or as would not reasonably
be expected to be material to the Target Group Companies, individually or in the aggregate;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)
other than with respect to the Target Real Property Leases and Intellectual Property, voluntarily sell, lease, license, sublicense, abandon,
divest, transfer, cancel, abandon or permit to lapse or expire, dedicate to the public, or otherwise dispose of, or agree to do any of
the foregoing, or otherwise dispose of assets or properties material to the Target Group Companies, other than in the ordinary course
of business or pursuant to Contracts existing on the date hereof;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)
(i) make, create any loans, advances or capital contributions to, or investments in, any Person other than any of the Target Group Companies
and other than advances for business expenses and loans or advances to customers and suppliers in the ordinary course of business; (ii)
create, incur, assume, guarantee or otherwise become liable for, any Indebtedness incurred after the date hereof in excess of US$1,000,000
(including, for the avoidance of doubt, drawdowns under credit facilities of any of the Target Group Companies in effect as of the date
hereof), other than such Indebtedness incurred in the ordinary course of business and guarantees of any Indebtedness of any Target Group
Companies that does not and will not reasonably be expected to result in or give rise to any rights of consent, termination, amendment,
acceleration (including any forced repurchase or put right) or cancellation by any Person in connection with the Transactions; (iii)
except in the ordinary course of business, create any Liens on any material property or material assets of any of the Target Group Companies
in connection with any Indebtedness thereof (other than Permitted Liens); or (iv) cancel or forgive any Indebtedness owed to any of the
Target Group Companies other than ordinary course compromises of amounts owed to the Target Group Companies by their respective customers;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
compromise, settle or agree to settle any Legal Proceeding involving payments by any Target Group Company of US$1,000,000 or more, or
that imposes any material non-monetary obligations on a Target Group Company (excluding, for the avoidance of doubt, confidentiality,
non-disparagement or other similar obligations incidental thereto), in each case other than those disclosed on <U>Schedule 4.10</U> of
the Target Disclosure Letter (<U>provided</U>, <U>that</U>, the Target shall promptly notify Plutus of any settlement or agreement to
settlement of any Legal Proceeding involving any Target Group Company);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(j)
except in the ordinary course of business or as would not reasonably be expected to be material to the Target Group Companies, individually
or in the aggregate: (A) modify, amend in a manner that is adverse to the applicable Target Group Company or terminate any Target Material
Contract; (B) enter into any Contract that would have been a Target Material Contract, had it been entered into prior to the date of
this Agreement; or (C) waive, delay the exercise of, release or assign any material rights or claims under any Target Material Contract
(other than assignments among the Target Group Companies);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(k)
except as required by Target Accounting Principles (or any interpretation thereof) or applicable Legal Requirements (including to obtain
compliance with PCAOB auditing standards), make any material change in accounting methods, principles or practices;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(l)
make, change or revoke any material Tax election, change (or request to change) any material method of accounting for Tax purposes, file
any amended material Tax Return, settle or compromise any material Tax liability, enter into any material closing agreement with respect
to any Tax or surrender any right to claim a material refund of Taxes, consent to any extension or waiver of the limitations period applicable
to any material Tax claim or assessment, or enter into any Tax indemnity, Tax sharing or Tax allocation agreement (other than commercial
agreements entered into in the ordinary course of business and the principal purpose of which is not related to Taxes);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(m)
authorize, recommend, propose or announce an intention to adopt a plan of complete or partial liquidation, restructuring, recapitalization,
dissolution or winding-up of any Target Group Company;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(n)
subject to <U>Section 6.1(a)</U>, enter into or amend any agreement with, or pay, distribute or advance any assets or property to, any
of its officers, directors, shareholders or other Affiliates (other than Target Group Companies), other than (i) payments or distributions
relating to obligations in respect of arm&rsquo;s-length commercial transactions, (ii) reimbursement for reasonable expenses incurred
in connection with any of the Target Group Companies, and (iii) employment arrangements entered into in the ordinary course;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(o)
engage in any material new line of business;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(p)
amend any provision of its privacy policies in any material respect or in any manner adverse to any of the Target Group Companies (other
than changes required to conform to applicable Privacy Laws); or</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(q)
agree in writing or otherwise agree, commit or resolve to take any of the foregoing actions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
anything in this <U>Section 6.1</U> or this Agreement to the contrary, (i) nothing set forth in this Agreement shall give any other Party,
directly or indirectly, the right to control or direct the operations of any Target Group Company and (ii) nothing set forth in this
Agreement shall prohibit, or otherwise restrict the ability of, any Target Group Company from paying any Target Transaction Costs, in
each case, prior to the Closing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.2
<U>Conduct of Business by the Plutus Group Companies</U></FONT>. Except (a) as expressly contemplated by this Agreement or any other
Transaction Agreements, (b) as required by applicable Legal Requirements, or (c) as requested by or consented to in writing by the Target
(which consent shall not be unreasonably withheld, delayed or conditioned), during the period from the date of this Agreement until the
earlier of (i) the Effective Time and (ii) the termination of this Agreement pursuant to <U>Section 9.1</U>, Plutus (x) shall, and shall
cause each of the Plutus Group Companies to, conduct its business in the ordinary course of business consistent with past practice and
in accordance with applicable Legal Requirements, (y) shall not, and shall cause each of the Plutus Group Companies not to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
(I) increase the maximum aggregate number of Plutus Shares which may be issued pursuant to any Plutus Share Plan as of the date hereof
or otherwise amend any Plutus Share Plan, (II) without prior written notification to the Target, hire or terminate any employee, or,
(III) except as otherwise required by any Plutus Share Plan as in effect on the date hereof or applicable Legal Requirements: (i) increase
in any manner the compensation or benefits payable, or to become payable to, any current or former employee, director or independent
contractor, except for (A) individual increases of not more than 20% in the base salary or wage rate of any current employee who has
annual base compensation of less than US$100,000 in the ordinary course of business, (B) the payment of annual bonuses and other short-term
incentive compensation in the ordinary course of business (including with respect to the determination of the achievement of any applicable
performance objectives, whether qualitative or quantitative) consistent with past practice, (C) increases of compensation for employees
who change jobs, (D) increases of compensation to reflect market adjustments on the basis of objective data and (E) increases of compensation
to adjust for gender equity as needed; (ii) grant or pay any severance or change in control pay or benefits to, or otherwise increase
the severance or change in control pay or benefits of, any current or former employee, director or independent contractor, other than
the payment of severance in the ordinary course of business; (iii) establish, adopt, enter into, amend or terminate any collective bargaining
agreement, Plutus Employee Benefit Plan or any employee benefit plan, policy, program, agreement, trust or arrangement that would have
constituted an Plutus Employee Benefit Plan if it had been in effect on the date of this Agreement; (iv) take any action to accelerate
the vesting or payment of, or otherwise fund or secure the payment of, any compensation or benefits under any Plutus Employee Benefit
Plan or otherwise; or, (v) grant any equity or equity-based compensation awards other than as permitted under the Plutus Share Plan;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
(i) transfer, sell, assign, license (other than non-exclusive licenses granted to employees, contractors, suppliers, vendors, distributors
or customers in the ordinary course of business in object code form, for the use by such customers of the Plutus Group Companies&rsquo;
products or services or the provision of services by such contractors, suppliers, vendors, or distributors to the Plutus Group Companies)
any Plutus Owned IP; (ii) subject any Plutus Owned IP to a Lien (other than Permitted Liens); (iii) abandon, let lapse or fail to maintain
or renew any Plutus Owned IP (other than Plutus Owned IP that, in the reasonable business judgment of the Plutus Group Companies, is
not material to the Plutus Group Companies) or (iv) subject or agree to subject any Plutus Code to the terms of any Open Source Software
license;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
except for transactions solely among the Plutus Group Companies wholly owned by Plutus directly or indirectly, (i) declare, set aside
or pay any dividends on or make any other distributions (whether in cash, stock, equity securities or property) in respect of any capital
stock or otherwise, or split, combine or reclassify any capital stock or issue or authorize the issuance of any other securities in respect
of, in lieu of or in substitution for any capital stock, or reorganization, recapitalization, exchange of shares or other like change
with respect to any share capital; (ii) repurchase, redeem or otherwise acquire, or offer to repurchase, redeem or otherwise acquire,
any membership interests, capital stock or any other equity interests, as applicable, in any Plutus Group Company (other than repurchases,
redemptions or other acquisitions of equity interests from directors, officers or employees in accordance with the terms of any Plutus
Share Plan or such Person&rsquo;s employment, grant or subscription agreement, in each case, in accordance with such Plutus Group Company&rsquo;s
Governing Documents and such plan or agreement, as in effect as of the date of this Agreement); or (iii) grant, issue, sell or otherwise
dispose, or authorize to issue, sell, or otherwise dispose any membership interests, capital stock or any other equity interests (such
as stock options, stock units, restricted stock or other Contracts for the purchase or acquisition of such capital stock), as applicable,
in any Plutus Group Company (other than any grants, issuances or sales made to directors, officers or employees in accordance with the
terms of any Plutus Share Plan or such Person&rsquo;s employment, grant or subscription agreement, in each case, in accordance with such
Plutus Group Company&rsquo;s Governing Documents and such plan or agreement, as in effect as of the date of this Agreement);</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
amend its Governing Documents (save as required under this Agreement);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
except in the ordinary course of business: (i) merge, consolidate or combine any Plutus Group Company with a third party; or (ii) acquire
or agree to acquire by merging or consolidating with, purchasing a majority of the equity interest in or all or substantially all of
the assets of, or by any other manner, any third-party business or corporation, partnership, association or other business organization
or division thereof, to the extent the aggregate transaction value of such investments and acquisitions exceeds US$1,000,000;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
voluntarily dispose of or amend any Plutus Real Property Lease other than in the ordinary course of business or as would not reasonably
be expected to be material to the Plutus Group Companies, individually or in the aggregate;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)
other than with respect to the Plutus Real Property Leases and Intellectual Property, voluntarily sell, lease, license, sublicense, abandon,
divest, transfer, cancel, abandon or permit to lapse or expire, dedicate to the public, or otherwise dispose of, or agree to do any of
the foregoing, or otherwise dispose of assets or properties material to the Plutus Group Companies, other than in the ordinary course
of business or pursuant to Contracts existing on the date hereof;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)
(i) make, create any loans, advances or capital contributions to, or investments in, any Person other than any of the Plutus Group Companies
and other than advances for business expenses and loans or advances to customers and suppliers in the ordinary course of business; (ii)
create, incur, assume, guarantee or otherwise become liable for, any Indebtedness incurred after the date hereof in excess of US$1,000,000
(including, for the avoidance of doubt, drawdowns under credit facilities of any of the Plutus Group Companies in effect as of the date
hereof ), other than such Indebtedness incurred in the ordinary course of business and guarantees of any Indebtedness of any Plutus Group
Companies wholly owned by Plutus directly or indirectly that does not and will not reasonably be expected to result in or give rise to
any rights of consent, termination, amendment, acceleration (including any forced repurchase or put right) or cancellation by any Person
in connection with the Transactions; (iii) except in the ordinary course of business, create any Liens on any material property or material
assets of any of the Plutus Group Companies in connection with any Indebtedness thereof (other than Permitted Liens); or (iv) cancel
or forgive any Indebtedness owed to any of the Plutus Group Companies other than ordinary course compromises of amounts owed to the Plutus
Group Companies by their respective customers;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
compromise, settle or agree to settle any Legal Proceeding involving payments by any Plutus Group Company of US$1,000,000 or more, or
that imposes any material non-monetary obligations on an Plutus Group Company (excluding, for the avoidance of doubt, confidentiality,
non-disparagement or other similar obligations incidental thereto), in each case other than those disclosed on <U>Schedule 5.9</U> of
the Plutus Disclosure Letter (<U>provided</U>, <U>that</U>, Plutus shall promptly notify the Target of any settlement or agreement to
settlement of any Legal Proceeding involving any Plutus Group Company);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(j)
except in the ordinary course of business or as would not reasonably be expected to be material to the Plutus Group Companies, individually
or in the aggregate: (A) modify, amend in a manner that is adverse to the applicable Plutus Group Company or terminate any Plutus Material
Contract; (B) enter into any Contract that would have been an Plutus Material Contract, had it been entered into prior to the date of
this Agreement; or (C) waive, delay the exercise of, release or assign any material rights or claims under any Plutus Material Contract
(other than assignments among the Plutus Group Companies);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(k)
except as required by Plutus Accounting Principles (or any interpretation thereof) or applicable Legal Requirements (including to obtain
compliance with PCAOB auditing standards), make any material change in accounting methods, principles or practices;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(l)
make, change or revoke any material Tax election, change (or request to change) any material method of accounting for Tax purposes, file
any amended material Tax Return, settle or compromise any material Tax liability, enter into any material closing agreement with respect
to any Tax or surrender any right to claim a material refund of Taxes, consent to any extension or waiver of the limitations period applicable
to any material Tax claim or assessment, or enter into any Tax indemnity, Tax sharing or Tax allocation agreement (other than commercial
agreements entered into in the ordinary course of business and the principal purpose of which is not related to Taxes);</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(m)
authorize, recommend, propose or announce an intention to adopt a plan of complete or partial liquidation, restructuring, recapitalization,
dissolution or winding-up of any Plutus Group Company;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(n)
subject to <U>Section 6.2(a)</U>, enter into or amend any agreement with, or pay, distribute or advance any assets or property to, any
of its officers, directors, shareholders or other Affiliates (other than Plutus Group Companies wholly owned by Plutus directly or indirectly),
other than (i) payments or distributions relating to obligations in respect of arm&rsquo;s-length commercial transactions, (ii) reimbursement
for reasonable expenses incurred in connection with any of the Plutus Group Companies, and (iii) employment arrangements entered into
in the ordinary course;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(o)
engage in any material new line of business;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(p)
amend any provision of its privacy policies in any material respect or in any manner adverse to any of the Plutus Group Companies (other
than changes required to conform to applicable Privacy Laws); or</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(q)
agree in writing or otherwise agree, commit or resolve to take any of the foregoing actions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
anything in this <U>Section 6.2</U> or this Agreement to the contrary, (i) nothing set forth in this Agreement shall give any other Party,
directly or indirectly, the right to control or direct the operations of any Plutus Group Company and (ii) nothing set forth in this
Agreement shall prohibit, or otherwise restrict the ability of, any Plutus Group Company from paying any Plutus Transaction Costs, in
each case, prior to the Closing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.3
<U>Requests for Consent</U></FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Notwithstanding anything to the contrary herein, the Parties acknowledge and agree that an email from a Principal Party (the &ldquo;<U>Requesting
Principal Party</U>&rdquo;) to one or more Designated Persons of each of the other Principal Party (the &ldquo;<U>Receiving Principal
Party</U>&rdquo;) specifically requesting consent under <U>Section 6.1</U> (if the Requesting Principal Party is the Target) or <U>Section
6.2</U> (if the Requesting Principal Party is Plutus), as applicable, in each case with a subject line clearly identifying such email
as an email intended to seek consent under the applicable Section, shall constitute a valid request by the Requesting Principal Party
to the Receiving Principal Party for all purposes under this <U>Article VI</U>. &ldquo;<U>Designated Persons</U>&rdquo; shall mean, (i)
with respect to the Target, the individuals set forth on <U>Schedule 6.3(a)</U> of the Target Disclosure Letter or such other individuals
Target designated by written notice to Plutus in writing pursuant to <U>Section 11.1</U> and (ii) with respect to Plutus, the individuals
set forth on <U>Schedule 6.3(a)</U> of the Plutus Disclosure Letter or such other individuals Plutus designated by written notice to
the Target writing pursuant to <U>Section 11.1</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
If, within five (5) Business Days of delivery by the Requesting Principal Party of a valid request pursuant to <U>Section 6.3(a)</U>,
the Receiving Principal Party does not respond and object, then the Requesting Principal Party shall be deemed to have obtained a valid
consent from the Receiving Principal Party for all purposes under this <U>Article VI</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
VII</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>ADDITIONAL
AGREEMENTS</U></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.1
<U>Proxy Statement; Special Meeting; Shareholder Approvals</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
<U>Proxy Statement</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
As promptly as practicable following the execution and delivery of this Agreement, in each case in relation to Target Group Companies),
Plutus shall, in accordance with this <U>Section 7.1(a)</U>, prepare and furnish with the SEC a proxy statement of Plutus (as such filing
is amended or supplemented, the &ldquo;<U>Proxy Statement</U>&rdquo;), for the purpose of soliciting proxies from holders of Plutus Existing
Shares to vote at the Special Meeting (as defined below) in favor of: (1) the approval and adoption of this Agreement and the Transactions
contemplated under this Agreement (including the Merger); (2) the adoption of the Plutus A&amp;R MAA (and the Plutus Existing Share Reclassification
and the change of name contemplated by <U>Section 2.1(b)</U> above); and (3) any other proposals the Parties agree as necessary or desirable
to consummate the Transactions (collectively, the &ldquo;<U>Plutus Shareholder Matters</U>&rdquo;). Without the prior written consent
of the Target (such consent not to be unreasonably withheld, conditioned or delayed), the Plutus Shareholder Matters shall be the only
matters (other than procedural matters) which Plutus shall propose to be acted on by Plutus&rsquo;s shareholders at the Special Meeting.
Plutus shall ensure that the Proxy Statement complies to form and substance with the applicable Legal Requirements. Plutus shall furnish
the Proxy Statement with the SEC and cause the Proxy Statement to be mailed to its shareholders of record, as of the record date to be
established by the board of directors of Plutus pursuant to <U>Section 7.1(b)</U>, as promptly as practicable following the filing of
the Proxy Statement (such date, the &ldquo;<U>Proxy Filing Date</U>&rdquo;).</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)
In the preparation of the Proxy Statement, Plutus will make available to the Target drafts of the Proxy Statement and any other documents
to be filed or furnished with the SEC that relate to the Transactions, both preliminary and final, and any amendment or supplement to
the Proxy Statement or such other document and will provide the Target with a reasonable opportunity to comment on such drafts and shall
consider such comments in good faith. In relation to the Transaction, Plutus shall not file or furnish any such documents with, or respond
to any comments or requests from, the SEC without the prior written consent of the Target (such consent not to be unreasonably withheld,
conditioned or delayed). Plutus will advise the Target promptly (and in any event within one (1) Business Day) after it receives notice
thereof, of: (A) the time when the Proxy Statement has been furnished with the SEC; (B) the furnishing of any supplement or amendment
to the Proxy Statement; and (C) requests by the SEC for additional information relating to the Proxy Statement, in each case of (A),
(B) and (C), together with a copy of the Proxy Statement, supplement or amendment thereto, or such request, as applicable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)
If, at any time prior to the Special Meeting, Plutus discovers any information (or, pursuant to the next sentence, is informed by the
Target that it has discovered any information) that should be set forth in an amendment or supplement to the Proxy Statement so that
it would not include any untrue statement of a material fact or omit to state any material fact necessary to make the statements therein,
in light of the circumstances under which they were made, not misleading, Plutus shall promptly file an amendment or supplement to the
Proxy Statement describing or correcting such information such that the Proxy Statement no longer contains an untrue statement of a material
fact or omits to state a material fact necessary in order to make the statements, in light of the circumstances under which they were
made, not misleading, and, to the extent required by applicable Legal Requirements, disseminate such amendment or supplement to the Plutus
Shareholders. If, at any time prior to the Closing, the Target discovers any information, event or circumstance relating to itself, its
business or any of its Affiliates, officers, directors or employees that should be set forth in an amendment or a supplement to the Proxy
Statement so that it would not include any untrue statement of a material fact or omit to state any material fact necessary to make the
statements therein, in light of the circumstances under which they were made, not misleading, then it shall promptly inform Plutus of
such information, event or circumstance.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)
Plutus shall make all necessary filings with respect to the Transactions under the Securities Act, the Exchange Act and applicable &ldquo;blue
sky&rdquo; laws, and any rules and regulations thereunder. The Target agrees to use reasonable best efforts to timely provide Plutus
with all information in its possession concerning (a) the business, management, operations and financial condition of itself and its
Subsidiaries and (b) officers, directors, employees, shareholders, and other equityholders and such other matters, in each case, reasonably
requested by Plutus for inclusion in the Proxy Statement. Each Principal Party shall cause the directors, officers and employees of itself
or its Subsidiaries to be reasonably available to Plutus and its counsel, auditors and other advisors in connection with the drafting
of the Proxy Statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Plutus shall, as promptly as practicable following the Proxy Filing Date, establish a record date (which date shall be agreed with the
Target) for, duly call and give notice of an extraordinary general meeting of Plutus&rsquo;s shareholders (the &ldquo;<U>Special Meeting</U>&rdquo;).
Plutus shall convene and hold the Special Meeting for the purpose of obtaining the approval of the Plutus Shareholder Matters, which
meeting shall be held not more than thirty-five (35) days after the date on which Plutus mails the Proxy Statement to its shareholders.
Plutus shall use reasonable best efforts to obtain the approval of the Plutus Shareholder Matters at the Special Meeting, including by
soliciting proxies as promptly as practicable in accordance with applicable Legal Requirements for the purpose of seeking the approval
of the Plutus Shareholder Matters. Notwithstanding anything to the contrary contained in this Agreement, Plutus shall be entitled to
(and in the case of the following clauses (ii) or (iii), at the request of the Target, Plutus shall) postpone or adjourn the Special
Meeting: (i) to ensure that any supplement or amendment to the Proxy Statement that the board of directors of Plutus has determined in
good faith is required by applicable Legal Requirements is disclosed to Plutus&rsquo;s shareholders and for such supplement or amendment
to be promptly disseminated to Plutus&rsquo;s shareholders with sufficient time prior to the Special Meeting for Plutus&rsquo;s shareholders
to consider the disclosures contained in such supplement or amendment; (ii) if, as of the time for which the Special Meeting is originally
scheduled (as set forth in the Proxy Statement), there are insufficient Plutus Shares represented (either in person or by proxy) to constitute
a quorum necessary to conduct the business to be conducted at the Special Meeting; or (iii) in order to solicit additional proxies from
shareholders for purposes of obtaining approval of the Plutus Shareholder Matters; <U>provided</U>, <U>that</U> in the event of a postponement
or adjournment pursuant to clauses (i), (ii), or (iii), the Special Meeting shall be reconvened as promptly as practicable following
such time as the matters described in such clauses have been resolved; <U>provided</U>, <U>further</U>, that, without the consent of
the Target (such consent not to be unreasonably withheld, conditioned or delayed), in no event shall Plutus postpone or adjourn the Special
Meeting for more than fifteen (15) days later than the most recently postponed or adjourned meeting; <U>provided</U>, <U>further</U>,
that in no event shall Plutus be permitted to postpone or adjourn the Special Meeting more than three times or reconvene the Special
Meeting on a date that is later than fifteen (15) Business Days prior to the Outside Date.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
Subject to the proviso in the immediately following sentence, Plutus shall include the Plutus Board Recommendation in the Proxy Statement.
The board of directors of Plutus shall not (and no committee or subgroup thereof shall) change, withdraw, revoke, withhold, qualify or
modify, or publicly propose to change, withdraw, revoke, withhold, qualify or modify, the Plutus Board Recommendation (a &ldquo;<U>Change
in Recommendation</U>&rdquo;); <U>provided</U>, <U>however</U>, that the board of directors of Plutus may make a Change in Recommendation
if it determines in good faith, after consultation with its independent financial advisor and outside legal counsel, that a failure to
make a Change in Recommendation would constitute a breach by the board of directors of its fiduciary obligations to Plutus&rsquo;s shareholders
under applicable Legal Requirements. Plutus agrees that its obligation to establish a record date for, duly call, give notice of, convene
and hold the Special Meeting for the purpose of seeking approval of the Plutus Shareholder Matters shall not be affected by any Change
in Recommendation, and Plutus agrees to establish a record date for, duly call, give notice of, convene and hold the Special Meeting
and submit for the approval of its shareholders the matters contemplated by the Proxy Statement as contemplated by <U>Section 7.1(b)</U>,
regardless of whether or not there shall have occurred any Change in Recommendation.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.2
<U>Listing Application; Listing</U></FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
In connection with the Merger, Plutus shall submit an initial listing application for the New Class A Shares to be approved for listing
on Nasdaq. The Target shall cooperate and shall procure that its Representatives cooperate with Plutus in a timely manner as reasonably
requested by Plutus in connection with the application for such listing (the &ldquo;<U>Listing Application</U>&rdquo;) to be submitted
to Nasdaq in accordance with applicable Legal Requirements or Nasdaq requirements in connection with the Transactions, including furnishing
to Plutus and its Representatives all information concerning itself, its Subsidiaries, officers, directors, managers, shareholders, and
other equityholders and information regarding such other matters as may be reasonably necessary or as may be reasonably requested in
connection with the Listing Application. In furtherance of the foregoing, the Target hereby consents to deliver to Plutus such financial
statements as may be required by law or Nasdaq rules and regulations to be included the Listing Application.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
From the date hereof through the Closing, Plutus shall ensure that Plutus remains listed as a public company on Nasdaq, in compliance
with any applicable Nasdaq rules and regulations, and that the Plutus Existing Shares remain listed on Nasdaq.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
From the date hereof through the Closing, Plutus shall keep current and timely file all reports or information required to be filed or
furnished with the SEC and otherwise comply in all material respects with its reporting obligations under applicable Legal Requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.3
<U>Certain Regulatory Matters</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Subject to the terms and conditions set forth in this Agreement, each of the Parties shall use its reasonable best efforts to take, or
cause to be taken, all actions, and to do, or cause to be done, all things reasonably necessary, proper or advisable to, in the case
of the Target, submit, make or obtain, as applicable, the Target Required Regulatory Approvals, and, in the case of the Plutus Parties,
submit, make or obtain, as applicable, the Plutus Required Regulatory Approvals, and use its reasonable best efforts to assist and cooperate
with the other Parties in the foregoing efforts.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
With respect to all approvals, authorizations, consents, orders, filings, registrations or notifications under applicable Legal Requirements
(including those relating to competition, merger control, antitrust and foreign investment (including national security in relation to
foreign investment)) in connection with the execution, delivery and performance of the Transaction Agreements and the Transactions contemplated
thereunder, including the Plutus Required Regulatory Approvals and the Target Required Regulatory Approvals, each Party shall, subject
to applicable Legal Requirements including applicable confidentiality obligations, use reasonable endeavours to, (i) timely furnish to
such other Party such necessary information and reasonable assistance as such other Party may reasonably request in connection with its
preparation of, application for, or carrying out of (as the case may be), any such approval, authorization, consent, order, filing, registration
or notification and (ii) keep the other Party timely and reasonably informed of any developments, meetings or discussions with any Governmental
Entity in respect of any such approval, authorization, consent, order, filing, registration or notification (or the status thereof, as
the case may be), including the Plutus Required Regulatory Approval or the Target Required Regulatory Approval, as applicable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
Notwithstanding the foregoing, nothing in this Agreement shall require, or be construed to require, the Target or Plutus or any of their
respective Affiliates, as the case may be, to accept any conditions, restrictions, undertakings or commitments imposed by a competent
Governmental Entity, whether such conditions, undertakings or commitments are financial, behavioral or otherwise in nature, in connection
with any Target Required Regulatory Approval or Plutus Required Regulatory Approval, as applicable, except for such conditions, restrictions,
undertakings or commitments that would not have a material adverse effect on the ability of such Person to continue to conduct its business
following the Closing substantially in the manner conducted in the 12-month period prior to the date hereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
The Parties shall reasonably consult with each other promptly and prior to incurring any fees, costs or expenses (including any Regulatory
Filing Fees) in connection with any approvals, authorizations, consents, orders, filings, registrations or notifications under the applicable
Legal Requirements in connection with the execution, delivery and performance of the Transaction Agreements and the Transactions contemplated
thereunder, and shall consider the other Parties&rsquo; comments as to the reasonableness of the amount of such fees, costs or expenses
in good faith, and shall, upon request by such other Party(ies), provide reasonable relevant supporting documentation evidencing such
fees, costs or expenses which would be incurred.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.4
<U>Other Filings; Press Release</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
As promptly as practicable after execution of this Agreement, Plutus will prepare and file a report on Form 6-K pursuant to the Exchange
Act to report the execution of this Agreement, the form and substance of which shall be agreed in advance in writing by the Principal
Parties.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Any press release announcing the execution of this Agreement issued by any Principal Party or its Affiliates shall be subject to the
reasonable approval of the other Principal Party.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.5
<U>Confidentiality; Communications Plan; Access to Information</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Beginning on the date hereof and ending on the second anniversary of this Agreement, each Party agrees to maintain in confidence any
non-public information received from the other Parties, and to use such non-public information only for purposes of consummating the
Transactions. With respect to each Party, such confidentiality obligations will not apply to: (i) information which was known to such
Party or its Representatives prior to their receipt of such information from the another Party hereto; (ii) information which is or becomes
generally known to the public without breach by such Party of this Agreement or an existing obligation of confidentiality; (iii) information
acquired by such Party or its Representative from a third party who was not bound to an obligation of confidentiality; (iv) information
developed by such Party independently without any reliance on the non-public information received from any other Party; (v) disclosure
required by applicable Legal Requirement or stock exchange rule; or (vi) prior to the Closing, disclosure consented to in writing by
Plutus (with respect to the non-public information of an Plutus Party) or the Target (with respect to the non-public information of the
Target). Notwithstanding anything to the contrary, this <U>Section 7.5(a)</U> shall terminate and be of no further force or effect upon
the Closing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
The Principal Parties shall reasonably cooperate to create and implement a communications plan regarding the Transactions promptly following
the date hereof. Notwithstanding the foregoing, none of the Parties or any of their respective Affiliates will make any public announcement
or issue any public communication regarding this Agreement, the other Transaction Agreements or the Transactions or any matter related
to the foregoing, without the prior written consent of the Principal Parties (such consents, in either case, not to be unreasonably withheld,
conditioned or delayed), except: (i) if such announcement or other communication is required by applicable Legal Requirements or stock
exchange rules, in which case (other than routine disclosures to Governmental Entities in the ordinary course of business) the disclosing
Party first shall allow such other Parties to review, to the extent reasonably practicable and subject to the Legal Requirements or stock
exchange rules, as applicable, such public announcement or public communication and have the opportunity to comment thereon and the disclosing
Party shall consider such comments in good faith; (ii) if such announcement or other communication is made in connection with fundraising
or other investment related activities and is made to such Person&rsquo;s direct and indirect investors or potential investors or financing
sources subject to an obligation of confidentiality; (iii) (x) internal announcements to employees of a Principal Party or (y) communications
to banks, customers or suppliers of a Principal Party, in each case, as such Principal Party determines to be reasonably appropriate
in good faith; (iv) to the extent such announcements or other communications contain only information previously disclosed in a public
statement, press release or other communication previously approved in accordance with <U>Section 7.4</U> or this <U>Section 7.5(b)</U>;
and (v) announcements and communications to Governmental Entities in connection with registrations, declarations and filings relating
to the Transactions required to be made under this Agreement; <U>provided that</U> in the case of clause (iii), such announcement or
other communication shall be made in accordance with the communication plan agreed upon by the Parties pursuant to the first sentence
of this <U>Section 7.5(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
The Target will afford Plutus and its Representatives reasonable access during normal business hours, upon reasonable advance written
notice, to the properties, books, records and personnel of the Target Group Companies during the period prior to the Closing to obtain
all information concerning the business, including the status of business development efforts, properties, results of operations and
personnel of the Target Group Companies, as Plutus may reasonably request in connection with the consummation of the Transactions; <U>provided</U>,
<U>however</U>, that any such access shall be conducted in a manner not to materially interfere with the businesses or operations of
such Target Group Companies. Plutus will afford the Target and its Representatives reasonable access during normal business hours, upon
reasonable advance written notice, to the properties, books, records and personnel of Plutus Group Companies during the period prior
to the Closing to obtain all information concerning the business, including the status of business development efforts, properties, results
of operations and personnel of Plutus Group Companies, as the Target may reasonably request in connection with the consummation of the
Transactions; <U>provided</U>, <U>however</U>, that any such access shall be conducted in a manner not to materially interfere with the
businesses or operations of Plutus Group Companies. Notwithstanding anything to the contrary, the Parties shall not be required to take
any action, provide any access or furnish any information that such Party in good faith reasonably believes would be reasonably likely
to (i) cause or constitute a waiver of the attorney-client or other privilege or, (ii) violate any Contract to which such Party is a
party or bound, <U>provided</U>, <U>that</U> the Parties agree to cooperate in good faith to make alternative arrangements to allow for
such access or furnishings in a manner that does not result in the events set out in clauses (i) and (ii).</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.6
<U>Reasonable Best Efforts</U></FONT>. Upon the terms and subject to the conditions set forth in this Agreement, each of the Parties
agrees to use reasonable best efforts to take, or cause to be taken, all actions, and to do, or cause to be done, and to assist and cooperate
with the other Parties in doing, all things necessary, proper or advisable to consummate and make effective, in the most expeditious
manner practicable, the Merger and the other Transactions, including using reasonable best efforts to accomplish the following: (a) the
taking of all commercially reasonable acts necessary to cause the conditions precedent set forth in <U>Article VIII</U> to be satisfied;
(b) the obtaining of all necessary waivers, consents, approvals, orders and authorizations from Governmental Entities and the making
of all necessary registrations, declarations and filings with Governmental Entities, and the taking of all commercially reasonable steps
as may be necessary to avoid any Legal Proceeding against this Agreement or any of the Transactions contemplated by this Agreement; (c)
in the case of the Target, the obtaining of all consents, approvals or waivers from, and the notification to, as applicable, third parties
set forth on <U>Schedule 7.6(c)</U> of the Target Disclosure Letter; (d) in the case of the Plutus Parties, the obtaining of all consents,
approvals or waivers from, and the notification to, as applicable, third parties set forth on <U>Schedule 7.6(d)</U> of the Plutus Disclosure
Letter; (e) the defending of any Legal Proceeding challenging this Agreement or the consummation of the Transactions, including seeking
to have any stay or temporary restraining order entered by any court or other Governmental Entity vacated or reversed and (f) the execution
or delivery of any additional instruments reasonably necessary to consummate, and to fully carry out the purposes of, the Transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.7
<U>Disclosure of Certain Matters</U></FONT>. Each Party hereto will promptly provide the other Parties with prompt written notice of:
(a) any event, development or condition of which it obtains Knowledge that: (i) is reasonably likely to cause any of the conditions set
forth in <U>Article VIII</U> not to be satisfied; (ii) would require any amendment or supplement to the Proxy Statement; or (b) the receipt
of written notice from any Person alleging that the consent of such Person may be required in connection with the Transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.8
<U>No Solicitation</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
During the period from the date of this Agreement and continuing until the earlier of the termination of this Agreement pursuant to its
terms and the Closing, the Target shall not, and shall cause its Affiliates not to, and shall direct the Target&rsquo;s and its Affiliates&rsquo;
respective employees, agents, officers, directors, managers, representatives and advisors (collectively, &ldquo;<U>Representatives</U>&rdquo;)
not to, directly or indirectly, other than as contemplated by this Agreement: (i) solicit, initiate, enter into or continue discussions,
negotiations or transactions with, or encourage or respond to any inquiries or proposals by, or provide any information to, any Person
(other than the Parties hereto and their respective Representatives) concerning any merger, consolidation, sale of any material portion
of the ownership interests and/or assets of any of the Target Group Companies, recapitalization of any of the Target Group Companies
or similar transaction involving any of the Target Group Companies (each, a &ldquo;<U>Target Business Combination</U>&rdquo;); (ii) enter
into any Contract regarding, continue or otherwise participate in any discussions or negotiations regarding, or cooperate in any way
that would otherwise reasonably be expected to lead to a Target Business Combination; or (iii) commence, continue, renew or respond to
any due diligence investigation regarding a Target Business Combination. The Target shall, and shall cause its Affiliates to, and shall
cause the Target&rsquo;s and its Affiliates&rsquo; respective Representatives to, immediately cease any and all existing discussions,
negotiations or other engagement with any Person with respect to any Target Business Combination.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
During the period from the date of this Agreement and continuing until the earlier of the termination of this Agreement pursuant to its
terms and the Closing, each Plutus Party shall not, and shall cause their respective Affiliates not to, and shall direct each Plutus
Party&rsquo;s and their Affiliates&rsquo; respective Representatives not to, directly or indirectly, other than as contemplated by this
Agreement: (i) solicit, initiate, enter into or continue discussions, negotiations or transactions with, or encourage or respond to any
inquiries or proposals by, or provide any information to, any Person (other than the Parties hereto and their respective Representatives)
concerning any merger, consolidation, sale of ownership interests or assets of the Plutus Group Companies, recapitalization of any of
the Plutus Group Companies or similar transaction involving any of the Plutus Group Companies (each, a &ldquo;<U>Plutus Business Combination</U>&rdquo;);
(ii) enter into any Contract regarding, continue or otherwise participate in any discussions or negotiations regarding, or cooperate
in any way that would otherwise reasonably be expected to lead to a Plutus Business Combination; or (iii) commence, continue, renew or
respond to any due diligence investigation regarding a Plutus Business Combination. Each Plutus Party shall, and shall cause its Affiliates
to, and shall cause each Plutus Party&rsquo;s and their Affiliates&rsquo; respective Representatives to, immediately cease any and all
existing discussions, negotiations or other engagement with any Person with respect to any Plutus Business Combination.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
Each Party shall promptly (and in no event later than 48 hours after becoming aware of such inquiry, proposal, offer or submission) notify
the other Parties if it or, to its Knowledge, any of its or its Representatives receives any inquiry, proposal, offer or submission with
respect to a Target Business Combination or a Plutus Business Combination, as applicable (including the identity of the Person making
such inquiry or submitting such proposal, offer or submission), after the execution and delivery of this Agreement. If any Party or its
Representatives receives an inquiry, proposal, offer or submission with respect to a Target Business Combination or a Plutus Business
Combination, as applicable, such Party shall provide the other Parties with a copy of such inquiry, proposal, offer or submission. Notwithstanding
anything to the contrary, any Party may respond to any unsolicited proposal regarding a Target Business Combination or a Plutus Business
Combination by stating only that such Party has entered into a binding definitive agreement with respect to a business combination and
is unable to provide any information related to such Party or any of its Subsidiaries or entertain any proposals or offers or engage
in any negotiations or discussions concerning a Target Business Combination or a Plutus Business Combination, as applicable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.9
<U>Director and Officer Indemnification and Insurance</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
<U>Target Group Companies</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
Plutus agrees that all rights to exculpation, indemnification and advancement of expenses now existing in favor of the current or former
directors or officers, as the case may be, of any Target Group Company (each, together with such person&rsquo;s heirs, executors or administrators,
a &ldquo;<U>Target D&amp;O Indemnified Party</U>&rdquo;), as provided in their respective Governing Documents, shall survive the Closing
and shall continue in full force and effect. For a period of six years following the Closing Date, Plutus shall cause each Target Group
Company to maintain in effect the exculpation, indemnification and advancement of expenses provisions of its Governing Documents as in
effect immediately prior to the Closing Date, and Plutus shall, and shall cause the Target Group Companies to, not amend, repeal or otherwise
modify any such provisions in any manner that would adversely affect the rights thereunder of any Target D&amp;O Indemnified Party; <U>provided</U>,
<U>however</U>, that all rights to indemnification or advancement of expenses in respect of any Legal Proceedings pending or asserted
or any claim made within such period shall continue until the disposition of such Legal Proceeding or resolution of such claim.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)
Prior to the Closing, the Target shall use its commercially reasonable efforts to obtain a &ldquo;tail&rdquo; or &ldquo;runoff&rdquo;
directors&rsquo; and officers&rsquo; liability insurance policy (the &ldquo;<U>Target D&amp;O Tail</U>&rdquo;) or alternatively an annual
ongoing directors&rsquo; and officers&rsquo; liability insurance, in each case, in respect of acts or omissions occurring prior to the
Effective Time, covering each such Person that is a director or officer of a Target Group Company currently covered by the Target&rsquo;s
and its Affiliates&rsquo; directors&rsquo; and officers&rsquo; liability insurance policies on terms with respect to coverage and amounts
as commercially practicable under market conditions at such time. Where applicable, Plutus shall, and shall cause the Surviving Sub to,
maintain the Target D&amp;O Tail in full force and effect for their full terms and cause all obligations thereunder to be honored by
the Target Group Companies, as applicable, and no other party shall have any further obligation to purchase or pay for such insurance
pursuant to this <U>Section 7.9(a)(ii)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)
The rights of each Target D&amp;O Indemnified Party hereunder shall be in addition to, and not in limitation of, any other rights such
person may have under the Governing Documents of any Target Group Company, any other indemnification arrangement, any Legal Requirement
or otherwise. The obligations of Plutus and the Target Group Companies under this <U>Section 7.9(a)</U> shall not be terminated or modified
in such a manner as to adversely affect any Target D&amp;O Indemnified Party without the consent of such Target D&amp;O Indemnified Party.
The provisions of this <U>Section 7.9(a)</U> shall survive the Closing and expressly are intended to benefit, and are enforceable by,
each of the Target D&amp;O Indemnified Parties, each of whom is an intended third-party beneficiary of this <U>Section 7.9(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)
If Plutus or, after the Closing, any Target Group Company, or any of their respective successors or assigns: (x) consolidates with or
merges into any other Person and shall not be the continuing or surviving entity of such consolidation or merger; or (y) transfers or
conveys all or substantially all of its properties and assets to any Person, then, in each such case, proper provision shall be made
so that the successors and assigns of Plutus or such Target Group Company, as applicable, assume the obligations set forth in this <U>Section
7.9(a)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
<U>Plutus</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
Plutus agrees that all rights to exculpation, indemnification and advancement of expenses now existing in favor of the current or former
directors or officers, as the case may be, of Plutus (each, together with such person&rsquo;s heirs, executors or administrators, an
&ldquo;<U>Plutus D&amp;O Indemnified Party</U>&rdquo;), as provided in its Governing Documents, shall survive the Closing and shall continue
in full force and effect. For a period of six years following the Closing Date, Plutus shall maintain in effect the exculpation, indemnification
and advancement of expenses provisions of Plutus&rsquo;s Governing Documents as in effect immediately after the Closing Date, and Plutus
shall not amend, repeal or otherwise modify any such provisions in any manner that would adversely affect the rights thereunder of any
Plutus D&amp;O Indemnified Party; <U>provided</U>, <U>however</U>, that all rights to indemnification or advancement of expenses in respect
of any Legal Proceedings pending or asserted or any claim made within such period shall continue until the disposition of such Legal
Proceeding or resolution of such claim.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)
Prior to the Closing, Plutus shall purchase a &ldquo;tail&rdquo; or &ldquo;runoff&rdquo; directors&rsquo; and officers&rsquo; liability
insurance policy (the &ldquo;<U>Plutus D&amp;O Tail</U>&rdquo;) in respect of acts or omissions occurring prior to the Effective Time
covering each such Person that is a director or officer of Plutus currently covered by the Plutus and its Affiliates&rsquo; directors&rsquo;
and officers&rsquo; liability insurance policies on terms with respect to coverage, deductibles and amounts no less favorable than those
of such policy in effect on the date of this Agreement (or as commercially practicable under market conditions at such time). The Plutus
D&amp;O Tail shall be maintained for the six-year period following the Closing. Plutus shall maintain the Plutus D&amp;O Tail in full
force and effect for its full term and honor all obligations thereunder, and no other party shall have any further obligation to purchase
or pay for such insurance pursuant to this <U>Section 7.9(b)(ii)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)
The rights of each Plutus D&amp;O Indemnified Party hereunder shall be in addition to, and not in limitation of, any other rights such
person may have under the Governing Documents of Plutus, any other indemnification arrangement, any Legal Requirement or otherwise. The
obligations of Plutus under this <U>Section 7.9(b)</U> shall not be terminated or modified in such a manner as to adversely affect any
Plutus D&amp;O Indemnified Party without the consent of such Plutus D&amp;O Indemnified Party. The provisions of this <U>Section 7.9(b)</U>
shall survive the Closing and expressly are intended to benefit, and are enforceable by, each of the Plutus D&amp;O Indemnified Parties,
each of whom is an intended third-party beneficiary of this <U>Section 7.9(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)
If Plutus or any of their respective successors or assigns: (x) consolidates with or merges into any other Person and shall not be the
continuing or surviving entity of such consolidation or merger; or (y) transfers or conveys all or substantially all of its properties
and assets to any Person, then, in each such case, proper provision shall be made so that the successors and assigns of Plutus assume
the obligations set forth in this <U>Section 7.9(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.10
<U>Tax Matters</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Notwithstanding anything in this Agreement to the contrary, transfer, documentary, sales, use, stamp, registration, excise, recording,
registration value added and other such similar Taxes and fees (including any penalties and interest) that become payable by a Party
hereto in connection with or by reason of the execution of this Agreement and the Transactions contemplated under this Agreement (but
excluding the other Transaction Agreements) (collectively, &ldquo;<U>Transfer Taxes</U>&rdquo;) shall be borne and paid by Plutus, provided
that, for the avoidance of doubt, Plutus shall not bear and pay/reimburse the Transfer Taxes of the Target in the event that the Closing
does not occur. The party required by applicable Legal Requirement shall timely file any Tax Return or other document with respect to
such Taxes or fees (and the Parties shall reasonably cooperate with respect thereto as necessary).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.11
<U>Board of Directors; Officer</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Plutus shall take all necessary action prior to the Effective Time such that the Plutus Board, immediately after the Effective Time,
shall consist of no more than six (6) directors (each, an &ldquo;<U>Plutus Director</U>&rdquo;), covering the five (5) existing directors
of Plutus before the Closing, and one (1) to be designated to by the Target as a director and the chairman of the Board in writing by
the Target at least ten (10) Business Days prior to the Closing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Each Plutus Director shall have one (1) vote.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
The chairman of the Board shall have a casting vote in the case of an equality of votes.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
The parties acknowledge that so long as Plutus remains a public reporting company, the Plutus Board will continue to satisfy applicable
securities laws and the Nasdaq rules, including maintaining an independent audit committee. Plutus shall enter into an indemnification
agreement with each member of the Plutus Board, on a form to be determined by Target in good faith, within fifteen (15) days of the appointment
of the applicable members of the Plutus Board.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
Plutus shall take all necessary action prior to the Effective Time such that (i) the chief executive officer of Plutus in office immediately
prior to the Effective Time shall cease to be an officer immediately following the Effective Time and (ii) such individuals designated
in writing by the Target at least ten (10) Business Days prior to the Closing be appointed the officers of Plutus as of the Effective
Time until the earlier of their death, resignation or removal or until their respective successors are duly elected or appointed.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.12
<U>Equity Incentive Plan</U></FONT>. Prior to the Closing, Plutus shall approve and adopt an equity incentive plan (the &ldquo;<U>Equity
Incentive Plan</U>&rdquo;) that provides for grant of equity incentive awards to its and its Subsidiaries&rsquo; directors, managers,
executives and other employees with a total pool of awards of New Class A Shares not exceeding 2,000,000 New Class A Shares. The terms
of such Incentive Equity Plan shall be prepared and designed by the Target prior to the Closing in its sole discretion. As soon as commercially
reasonable following the Closing, Plutus shall file an effective registration statement on Form S-8 (or other applicable form) with respect
to the New Class A Shares issuable under the Equity Incentive Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.13
<U>PIPE Financing</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Plutus shall use reasonable best efforts to (i) (A) enter into subscription agreements or security purchase agreements (the &ldquo;<U>PIPE
Subscription Agreements</U>&rdquo;), in a form or forms to be mutually agreed upon by Plutus and the Target, pursuant to which, among
other things, the investor in the contemplated PIPE investments (each a &ldquo;<U>PIPE Investor</U>&rdquo; and together the &ldquo;<U>PIPE
Investors</U>&rdquo;) shall agree to subscribe for and purchase on a date no later than the Closing Date, and Plutus shall agree to issue
and sell to each such PIPE Investor on such date no later than the Closing Date, on the terms and subject to the conditions therein,
such amount of newly issued Plutus Existing Shares at an issue price per Plutus Existing Share that is equal to or higher than the PIPE
Per Share Issuance Floor Price, (B) enforce the obligations of the PIPE Investors under the PIPE Subscription Agreements, and (C) consummate
the purchases contemplated by the PIPE Subscription Agreements on the terms and subject to the conditions set forth in the PIPE Subscription
Agreements; (ii) satisfy all conditions to the PIPE Financing set forth in the PIPE Subscription Agreements that are within its control;
and (iii) satisfy and comply with its obligations under the PIPE Subscription Agreements. For the avoidance of doubt, no Plutus Existing
Share shall be issued pursuant to any PIPE Subscription Agreement at a price lower than the PIPE Per Share Issuance Floor Price.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Plutus shall not amend, modify, terminate or waive any provisions of any PIPE Subscription Agreement without the prior written consent
of the Target.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
Plutus shall (i) promptly notify the Target upon having knowledge of any material breach or default under, or termination of, any PIPE
Subscription Agreement (including any refusal or repudiation by any PIPE Investor with respect to its obligation and/or ability to provide
the full financing contemplated by the applicable PIPE Subscription Agreement); and (ii) prior to delivering any written notice (or any
other material notice) to a PIPE Investor with respect to any PIPE Subscription Agreement, deliver such notice to the Target for its
prior review and consent (which consent shall not be unreasonably withheld, conditioned or delayed).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
Plutus shall use reasonable best efforts to cause the aggregate cash proceeds actually received by Plutus prior to the Closing Date in
respect to from all PIPE Investors pursuant to the PIPE Subscription Agreements (the &ldquo;<U>Aggregate PIPE Proceeds</U>&rdquo;) to
be no less than US$2,000,000.00, but in any event not exceeding US$5,000,000.00.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.14
<U>Incorporation of Merger Sub and Execution and Delivery of Joinder to Merger Agreement</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
As soon as reasonably practicable after the date of this Agreement, Plutus shall cause Merger Sub to execute and deliver a joinder, in
substantially the form attached hereto as <U>Exhibit D</U> (the &ldquo;<U>Joinder to Merger Agreement</U>&rdquo;) pursuant to which Merger
Sub will accede to the terms of this Agreement and join this Agreement as a &ldquo;Party&rdquo;.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Upon the incorporation of Merger Sub, the board of directors of Merger Sub shall unanimously (a) determine that it is fair to, and in
the best interests of, Merger Sub and its shareholder, for Merger to execute the Joinder to consummate the Transactions contemplated
under this Agreement, including the Merger, (b) approved the execution, delivery and performance of the Joinder to Merger Agreement,
this Agreement and the consummation of the Transactions contemplated under this Agreement, including the Merger, and (c) determined to
recommend that the sole shareholder of Merger Sub approve the execution, delivery and performance of the Joinder to Merger Agreement,
this Agreement and the Plan of Merger by Merger Sub and the consummation of the Transactions contemplated under this Agreement and the
Plan of Merger, including the Merger.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
Upon the incorporation of Merger Sub, Plutus, as the sole shareholder of Merger Sub, shall approve the execution, delivery and performance
of the Joinder to Merger Agreement, this Agreement and the Plan of Merger by Merger Sub and the consummation by Merger Sub of the Transactions
contemplated under this Agreement and the Plan of Merger, including the Merger.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
VIII</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>CONDITIONS
TO THE TRANSACTION</U></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.1
<U>Conditions to Obligations of Each Party&rsquo;s Obligations</U></FONT>. The respective obligations of each Party to this Agreement
to effect the Merger and the other Transactions contemplated under this Agreement shall be subject to the satisfaction of each of the
following conditions as of the Closing:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
At the Special Meeting (including any adjournments thereof), the Plutus Shareholder Approval shall have been obtained and shall remain
in full force and effect.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
The Target Required Regulatory Approvals and Plutus Required Regulatory Approvals shall have been made or obtained, as applicable, and
remain effective.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
No provision of any applicable Legal Requirement prohibiting, enjoining, restricting or making illegal the consummation of the Transactions
contemplated under this Agreement shall be in effect, and no temporary, preliminary or permanent restraining Order enjoining, restricting
or making illegal the consummation of the Transactions contemplated under this Agreement shall be in effect.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
Nasdaq approval of the Listing Application submitted by Plutus shall have been obtained.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
No stop order, general suspension or material limitation of trading in the Plutus Existing Shares has been imposed or threatened by the
SEC or Nasdaq.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.2
<U>Additional Conditions to Obligations of the Target</U></FONT>. The obligations of the Target to consummate and effect the Merger and
the other Transactions contemplated under this Agreement shall be subject to the satisfaction of each of the following conditions as
of the Closing, any of which may be waived, in writing, exclusively by the Target:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
(i) The Fundamental Representations of each Plutus Party shall be true and correct in all respects on and as of the Closing Date as though
made on and as of the Closing Date (except to the extent that any such representation and warranty expressly speaks as of an earlier
date, in which case such representation and warranty shall be true and correct in all respects as of such earlier date); and (ii) all
other representations and warranties set forth in <U>Article V</U> hereof shall be true and correct (without giving effect to any limitation
as to &ldquo;materiality&rdquo; or &ldquo;Plutus Material Adverse Effect&rdquo; or any similar limitation contained herein) on and as
of the Closing Date as though made on and as of the Closing Date (except to the extent that any such representation and warranty expressly
speaks as of an earlier date, in which case such representation and warranty shall be so true and correct as of such earlier date), except
in the case of this clause (ii), where any failures of such representations and warranties to be so true and correct, individually and
in the aggregate, has not had and is not reasonably likely to have an Plutus Material Adverse Effect.</FONT></P>

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Each Plutus Party shall have performed or complied with all agreements and covenants required by this Agreement and the other Transaction
Agreements to be performed or complied with by it on or prior to the Closing Date, in each case in all material respects.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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No Plutus Material Adverse Effect shall have occurred since the date of this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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The Financial Requirement is satisfied as of the Closing Date.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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Plutus shall have delivered to the Target a certificate, signed by a duly authorized officer of Plutus and dated as of the Closing Date,
certifying as to the matters set forth in <U>Section 8.2(a)</U> through <U>Section 8.2(d)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
The memorandum and articles of association of Plutus shall have been amended and restated in its entirety in the form of the Plutus A&amp;R
MAA and the Plutus Existing Share Reclassification shall have occurred in connection therewith.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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The Plutus Board shall have passed resolutions to approve that immediately after the Effective Time, the Plutus Board shall consist of
up to six (6) directors covering the five (5) existing directors of Plutus before the Closing, and one (1) to be designated by the Target
as a director and the chairman of the Board (with a casting vote in the case of an equality of votes) in writing by the Target at least
ten (10) Business Days prior to the Closing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)
The Equity Incentive Plan has been duly adopted.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
The Aggregate PIPE Proceeds shall be no less than US$2,000,000.00, but in any event not exceeding US$5,000,000.00.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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Merger Sub shall be incorporated as a Cayman Islands exempted company limited by shares under the name of &ldquo;Coders Merger Sub Limited&rdquo;
as a direct, wholly owned subsidiary of Plutus and execute and deliver the Joinder to Merger Agreement as soon as practicable after the
date of this Agreement but before the Closing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.3
<U>Additional Conditions to the Obligations of Plutus</U></FONT>. The obligations of the Plutus Parties to consummate and effect the
Merger and the other Transactions contemplated under this Agreement shall be subject to the satisfaction of each of the following conditions
as of the Closing, any of which may be waived, in writing, exclusively by Plutus:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
(i) The Fundamental Representations of the Target shall be true and correct in all respects on and as of the Closing Date as though made
on and as of the Closing Date (except to the extent that any such representation and warranty expressly speaks as of an earlier date,
in which case such representation and warranty shall be true and correct in all respects as of such earlier date); and (ii) all other
representations and warranties set forth in <U>Article IV</U> hereof shall be true and correct (without giving effect to any limitation
as to &ldquo;materiality&rdquo; or &ldquo;Target Material Adverse Effect&rdquo; or any similar limitation contained herein) on and as
of the Closing Date as though made on and as of the Closing Date (except to the extent that any such representation and warranty expressly
speaks as of an earlier date, in which case such representation and warranty shall be so true and correct as of such earlier date), except
in the case of this clause (ii), where any failures of such representations and warranties to be so true and correct, individually and
in the aggregate, has not had and is not reasonably likely to have a Target Material Adverse Effect.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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The Target shall have performed or complied with all agreements and covenants required by this Agreement and the other Transaction Agreements
to be performed or complied with by it on or prior to the Closing Date, in each case in all material respects.</FONT></P>

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No Target Material Adverse Effect shall have occurred since the date of this Agreement.</FONT></P>

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The Target shall have delivered to Plutus a certificate, signed by a duly authorized officer of Target and dated as of the Closing Date,
certifying as to the matters set forth in <U>Section 8.3(a)</U> through <U>Section &lrm;8.3(c)</U>.</FONT></P>

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The Target Restructuring shall be consummated prior to the Closing in accordance with this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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As soon as reasonably practicable after the date of this Agreement, each of the Percy&rsquo;s Holding Vehicle and the Heng&rsquo;s Holding
Vehicle shall execute and deliver a joinder to the Lock-Up Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
IX</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.1
<U>Termination</U></FONT>. This Agreement may be terminated at any time prior to the Closing:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
by mutual written agreement of the Principal Parties at any time;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
by any Principal Party if the Closing shall not have occurred by December 31, 2025 (the &ldquo;<U>Outside Date</U>&rdquo;); <U>provided</U>,
<U>however</U>, that the right to terminate this Agreement under this <U>Section 9.1(b)</U> shall not be available to any Principal Party
if the action or failure to act of such Principal Party (or in the case of Plutus, any Plutus Party) has been a principal cause of or
resulted in the failure of the Closing to occur on or before the Outside Date and such action or failure to act constitutes a breach
of this Agreement; <U>provided</U>, <U>further</U>, that in the event that, at the Outside Date, all of the conditions set forth in <U>Sections
8.1</U> and <U>8.2</U> have been satisfied or waived (other than those conditions that by their nature are to be satisfied at the Closing,
provided that each of such conditions is capable of being satisfied at the Closing), except for the condition set forth in <U>Section
8.1(b)</U>, such Principal Party proposing to exercise the right to terminate this Agreement under this <U>Section 9.1(b)</U> shall have
engaged in good faith discussion for a period of no less than five (5) Business Days with the other Principal Party on alternative solutions
to carry out the commercial intent of the Transactions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
by any Principal Party if a Governmental Entity shall have issued a final, non-appealable Order or taken any other non-appealable action,
in any case having the effect of permanently restraining, enjoining or otherwise prohibiting the Transactions contemplated under this
Agreement, including the Merger; <U>provided further</U>, that the right to terminate this Agreement pursuant to this <U>Section 9.1(c)</U>
shall not be available to any Party if the issuance of such final, non-appealable Order or the taking of such non-appealable action was
due to such Party&rsquo;s failure to comply with any provision of this Agreement;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
by the Target, upon a breach of any covenant or agreement set forth in this Agreement on the part of any Plutus Party, or if any representation
or warranty of any Plutus Party shall have become untrue, in either case, such that the conditions set forth in <U>Sections 8.1</U> and
<U>8.2</U> would not be satisfied as of the time of such breach or as of the time such representation or warranty shall have become untrue;
<U>provided</U>, <U>that</U> if such breach by the Plutus Party is curable by the Plutus Parties prior to the Outside Date, then the
Target must first provide written notice of such breach to Plutus and may only terminate this Agreement under this <U>Section 9.1(d)</U>
if such breach remains uncured on the earlier of: (i) thirty (30) days after delivery of written notice from the Target to Plutus of
such breach, and (ii) fifteen (15) Business Days prior to the Outside Date; <U>provided</U>, <U>further</U>, that it being understood
that the Target may not terminate this Agreement pursuant to this <U>Section 9.1(d)</U> if it shall have materially breached this Agreement
and such breach has not been cured;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
by Plutus, upon a breach of any covenant or agreement set forth in this Agreement on the part of the Target or if any representation
or warranty of the Target shall have become untrue, in either case such that the conditions set forth in <U>Sections 8.1</U> and <U>8.3</U>
would not be satisfied as of the time of such breach or as of the time such representation or warranty shall have become untrue; <U>provided</U>,
<U>that</U> if such breach is curable by the Target prior to the Outside Date, then Plutus must first provide written notice of such
breach to the Target and may only terminate this Agreement under this <U>Section 9.1(e)</U>, if such breach remains uncured on the earlier
of: (i) thirty (30) days after delivery of written notice from Plutus to the Target of such breach, and (ii) fifteen (15) Business Days
prior to the Outside Date; <U>provided</U>, <U>further</U>, that it being understood that Plutus may not terminate this Agreement pursuant
to this <U>Section 9.1(e)</U> if it shall have materially breached this Agreement and such breach has not been cured; and</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
by any Principal Party, if, at the Special Meeting (including any adjournments thereof), the Plutus Shareholder Approval is not obtained;
<U>provided that</U>, Plutus may not terminate this Agreement pursuant to this <U>Section 9.1(f)</U> if such failure to obtain the Plutus
Shareholder Approval is a result of any breach under any Plutus Voting Agreement by any Plutus Controlling Shareholder or any breach
by any Plutus Party under this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.2
<U>Notice of Termination; Effect of Termination</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Any termination of this Agreement under <U>Section 9.1</U> above will be effective immediately upon the delivery of written notice by
the terminating Party to the other Parties.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
In the event of the termination of this Agreement as provided in <U>Section 9.1</U>, this Agreement shall be of no further force or effect
and the Transactions contemplated under this Agreement shall be abandoned, except for and subject to the following: (i) <U>Section 7.5(a)</U>
(Confidentiality; Communications Plan; Access to Information), this <U>Section 9.2</U> (Notice of Termination; Effect of Termination)
and <U>Article XI</U> (General Provisions) shall survive the termination of this Agreement; and (ii) nothing herein shall relieve any
Party from liability for any intentional breach of this Agreement or fraud.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
X</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>NO
SURVIVAL</U></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1
<U>No Survival</U></FONT>. None of the representations, warranties, covenants or agreements in this Agreement or in any instrument delivered
pursuant to this Agreement shall survive the Closing and all rights, claims and causes of action (whether in contract or in tort or otherwise,
or whether at law or in equity) with respect thereto shall terminate at the Closing. Notwithstanding the foregoing, neither this <U>Section
10.1</U> nor anything else in this Agreement to the contrary (including <U>Section 11.14</U>) shall limit: (a) the survival of any covenant
or agreement of the Parties which by its terms is required to be performed or complied with in whole or in part after the Closing, which
covenants and agreements shall survive the Closing in accordance with their respective terms; or (b) the liability of any Person with
respect to fraud.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Article
XI</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>GENERAL
PROVISIONS</U></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.1
<U>Notices</U></FONT>. All notices and other communications hereunder shall be in writing and shall be deemed given: (a) on the date
established by the sender as having been delivered personally; (b) one (1) Business Day after being sent by a nationally recognized overnight
courier guaranteeing overnight delivery; (c) on the date that transmission is confirmed electronically, if delivered by email; or (d)
on the fifth <SUP>(</SUP>5th) Business Day after the date mailed, by certified or registered mail, return receipt requested, postage
prepaid. Such communications, to be valid, must be addressed as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>if
to any Plutus Party, to</U>:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plutus
Financial Group Limited</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8/F,
80 Gloucester Road, Wan Chai, Hong Kong S.A.R.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention:
Mr. Luke Cheung, Mr. Jeff Yeung</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Email:
luke.cheung@plutusfingroup.com; jeff.yeung@plutusfingroup.com</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>if
to the Target to</U>:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Choco
Up Group Holdings Limited</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23/F,
Chinachem Leighton Plaza,</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No.25-31
Leighton Road, Causeway Bay, Hong Kong S.A.R.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention:
Mr. Percy Hung, Ms. Heng Tam</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Email:
percy@choco-up.com; heng@choco-up.com</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>with
a copy to</U> (which will not constitute notice):</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cleary
Gottlieb Steen &amp; Hamilton</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">37th
Floor, Hysan Place, 500 Hennessy Road</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Causeway
Bay, Hong Kong</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention:
Denise Shiu</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">E-mail:
dshiu@cgsh.com</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">or
to such other address or to the attention of such other Person or Persons as the recipient Party has specified by prior written notice
to the sending Party (or in the case of counsel, to such other readily ascertainable business address as such counsel may hereafter maintain)
by means provided in this <U>Section 11.1</U>. If more than one method for sending notice as set forth above is used, the earliest notice
date established as set forth above shall control.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.2
<U>Interpretation</U></FONT>. The words &ldquo;hereof,&rdquo; &ldquo;herein,&rdquo; &ldquo;hereinafter,&rdquo; &ldquo;hereunder,&rdquo;
and &ldquo;hereto&rdquo; and words of similar import refer to this Agreement as a whole and not to any particular section or subsection
of this Agreement and reference to a particular section of this Agreement will include all subsections thereof, unless, in each case,
the context otherwise requires. The definitions of the terms herein shall apply equally to the singular and plural forms of the terms
defined. Whenever the context shall require, any pronoun shall include the corresponding masculine, feminine and neuter forms. When a
reference is made in this Agreement to an Exhibit, such reference shall be to an Exhibit to this Agreement unless otherwise indicated.
When a reference is made in this Agreement to Sections or subsections, such reference shall be to a Section or subsection of this Agreement.
Unless otherwise indicated the words &ldquo;include,&rdquo; &ldquo;includes&rdquo; and &ldquo;including&rdquo; when used herein shall
be deemed in each case to be followed by the words &ldquo;without limitation.&rdquo; The words &ldquo;made available&rdquo; mean that
the subject documents or other materials were (a) delivered to such party or its legal counsel via electronic mail or hard copy form
or (b) included in and available at the &ldquo;2025 Due Diligence&rdquo; online datasite hosted by OneDrive (in the case of Plutus Parties)
and &ldquo;Coders &ndash; DD Dataroom&rdquo; online datasite hosted by Google Drive (in the case of the Target) at least one (1) Business
Day prior to the date of this Agreement. The section headings contained in this Agreement are for reference purposes only and shall not
affect in any way the meaning or interpretation of this Agreement. When reference is made herein to &ldquo;the business of&rdquo; an
entity, such reference shall be deemed to include the business of all direct and indirect Subsidiaries of such entity. Reference to the
Subsidiaries of an entity shall be deemed to include all direct and indirect Subsidiaries of such entity. The word &ldquo;or&rdquo; shall
be disjunctive but not exclusive. When calculating the period of time before which, within which or following which any act is to be
done or step taken pursuant to this Agreement, the date that is the reference date in calculating such period shall be excluded and if
the last day of such period is a non-Business Day, the period in question shall end on the next succeeding Business Day. References to
a particular statute or regulation including all rules and regulations thereunder and any predecessor or successor statute, rule, or
regulation, in each case as amended or otherwise modified from time to time. Unless specifically provided otherwise herein, all references
to currency amounts in this Agreement shall mean United States dollars. References to &ldquo;ordinary course of business&rdquo; (or similar
references) shall mean the ordinary course of business consistent with past practice (including as to amounts and terms, as applicable),
but taking into account the circumstances, including restrictions imposed by Legal Requirements and health and safety considerations
relating to COVID-19.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.3
<U>Counterparts; Electronic Delivery</U></FONT>. This Agreement, the other Transaction Agreements and each other document executed in
connection with the Transactions may be executed in one or more counterparts, all of which shall be considered one and the same document
and shall become effective when one or more counterparts have been signed by each of the Parties and delivered to the other Parties,
it being understood that all Parties need not sign the same counterpart. Delivery by electronic transmission to counsel for the other
Parties of a counterpart executed by a Party shall be deemed to meet the requirements of the previous sentence. Facsimile and e-mailed
copies of signatures in portable document format (PDF) shall be deemed to be originals for purposes of the effectiveness of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.4
<U>Entire Agreement; Third Party Beneficiaries</U></FONT>. This Agreement, the other Transaction Agreements and any other documents and
instruments and agreements among the Parties as contemplated by or referred to herein, including the Exhibits and Schedules hereto: (a)
constitute the entire agreement among the Parties with respect to the subject matter hereof and supersede all prior agreements and understandings,
both written and oral, among the Parties with respect to the subject matter hereof; and (b) other than (i) at and after the Effective
Time, <U>Section 7.9</U> and (ii) this <U>Section 11.4</U> and (iv) <U>Section 11.14</U> (which will be for the benefit of the Persons
set forth therein and herein), are not intended to confer upon any other Person other than the Parties any rights or remedies. Except
as otherwise expressly provided herein, nothing in this Agreement shall create or be deemed to create any third party beneficiary rights
in any Person or entity not a Party to this Agreement. Contracts (Rights of Third Parties) Ordinance (Chapter 623 of the Laws of Hong
Kong) shall not apply to this Agreement or the other Transaction Agreements. Nothing in this Agreement shall be deemed to constitute
a partnership between the Parties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.5
<U>Severability</U></FONT>. In the event that any term, provision, covenant or restriction of this Agreement, or the application thereof,
is held to be illegal, invalid or unenforceable under any present or future Legal Requirement: (a) such provision will be fully severable;
(b) this Agreement will be construed and enforced as if such illegal, invalid or unenforceable provision had never comprised a part hereof;
(c) the remaining provisions of this Agreement will remain in full force and effect and will not be affected by the illegal, invalid
or unenforceable provision or by its severance herefrom; and (d) in lieu of such illegal, invalid or unenforceable provision, there will
be added automatically as a part of this Agreement a legal, valid and enforceable provision as similar in terms of such illegal, invalid
or unenforceable provision as may be possible which most nearly reflects the Parties&rsquo; intent in entering into this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.6
<U>Other Remedies; Specific Performance</U></FONT>. Except as otherwise provided herein, prior to the Closing, any and all remedies herein
expressly conferred upon a Party will be deemed cumulative with and not exclusive of any other remedy conferred hereby, or by law or
equity upon such Party, and the exercise by a Party of any one remedy will not preclude the exercise of any other remedy. The Parties
agree that irreparable damage would occur in the event that any of the provisions of this Agreement were not performed in accordance
with their specific terms or were otherwise breached. It is accordingly agreed that each Party shall be entitled to enforce specifically
the terms and provisions of this Agreement in any court having jurisdiction and immediate injunctive relief to prevent breaches of this
Agreement, without the necessity of proving the inadequacy of money damages as a remedy and without bond or other security being required,
this being in addition to any other remedy to which they are entitled at law or in equity. Each of the Parties hereby acknowledges and
agrees that it may be difficult to prove damages with reasonable certainty, that it may be difficult to procure suitable substitute performance,
and that injunctive relief and/or specific performance will not cause an undue hardship to the Parties. Each of the Parties hereby further
acknowledges that the existence of any other remedy contemplated by this Agreement does not diminish the availability of specific performance
of the obligations hereunder or any other injunctive relief. Each Party hereby further agrees that in the event of any action by any
other party for specific performance or injunctive relief, it will not assert that a remedy at law or other remedy would be adequate
or that specific performance or injunctive relief in respect of such breach or violation should not be available on the grounds that
money damages are adequate or any other grounds. For the avoidance of doubt, under no circumstances shall (i) Plutus be permitted or
entitled to receive both (A) a grant of injunction, specific performance or other equitable relief under this <U>Section 11.6</U> that
results in a Closing and (B) monetary damages, or (ii) the Target be permitted or entitled to receive both (A) a grant of injunction,
specific performance or other equitable relief under this <U>Section 11.6</U> that results in a Closing and (B) monetary damages .</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.7
<U>Governing Law</U></FONT>. This Agreement and the consummation the Transactions contemplated under this Agreement, and any action,
suit, dispute, controversy or claim arising out of this Agreement and the consummation of the Transactions contemplated under this Agreement,
or the validity, interpretation, breach or termination of this Agreement and the consummation of the Transactions contemplated under
this Agreement, shall be governed by and construed in accordance with the laws of Hong Kong regardless of the law that might otherwise
govern under applicable principles of conflicts of law thereof, except that the following matters arising out of or relating to this
Agreement shall be exclusively interpreted, construed and governed by and in accordance with the laws of the Cayman Islands, in respect
of which the Parties hereto hereby irrevocably submit to the exclusive jurisdiction of the courts of the Cayman Islands: (a) the Merger,
and whether or not it has taken effect; (b) the legal effect of the Merger, including but not limited to the vesting of the undertaking,
property and liabilities of Merger Sub in the Surviving Sub; (c) the effectiveness of the cancellation of the Target Shares and the obligation
on any Party to do so; (d) the fiduciary or other duties of the Plutus Board and the sole directors of Merger Sub and the extent to which
there has been a breach of the same; (e) the general rights, duties and powers of the respective shareholders of Plutus, the Target and
Merger Sub, including the rights provided for in Section 238 of the Cayman Companies Act with respect to any Dissenting Shares; and (f)
the internal corporate affairs of Plutus, the Target and Merger Sub and the rights, duties and powers of the same, including whether
there has been any breach of the same.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.8
<U>Consent to Jurisdiction; Waiver of Jury Trial</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Subject to the exception for matters to be governed by the laws of the Cayman Islands and subject to the jurisdiction of the courts of
the Cayman Islands as set forth in <U>Section 11.7</U>, any Legal Proceeding arising out of or in any way relating to this Agreement
shall be submitted to the Hong Kong International Arbitration Centre (&ldquo;<U>HKIAC</U>&rdquo;) and resolved in accordance with the
HKIAC Administered Arbitration Rules in force at the relevant time and as may be amended by this <U>Section 11.8</U> (the &ldquo;<U>HKIAC
Rules</U>&rdquo;). The place of arbitration shall be Hong Kong. The official language of the arbitration shall be English and the tribunal
shall consist of three arbitrators (each, an &ldquo;<U>Arbitrator</U>&rdquo;). The claimant(s), irrespective of number, shall nominate
jointly one Arbitrator; the respondent(s), irrespective of number, shall nominate jointly one Arbitrator; and a third Arbitrator will
be nominated jointly by the first two Arbitrators and shall serve as chairman of the arbitration tribunal. In the event the claimant(s)
or respondent(s) or the first two Arbitrators shall fail to nominate or agree the joint nomination of an Arbitrator or the third Arbitrator
within the time limits specified by the HKIAC Rules, such Arbitrator shall be appointed promptly by the HKIAC. The arbitration tribunal
shall have no authority to award punitive or other punitive-type damages. The award of the arbitration tribunal shall be final and binding
upon the disputing parties. Any party to an award may apply to any court of competent jurisdiction for enforcement of such award and,
for purposes of the enforcement of such award, the Parties irrevocably and unconditionally submit to the jurisdiction of any court of
competent jurisdiction and waive any defenses to such enforcement based on lack of personal jurisdiction or inconvenient forum.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Notwithstanding the foregoing, the Parties hereby consent to and agree that in addition to any recourse to arbitration as set out in
this <U>Section 11.8</U>, any Party may, to the extent permitted under the rules and procedures of the HKIAC, seek an interim injunction
or other form of relief from the HKIAC as provided for in its HKIAC Rules. Such application shall also be governed by, and construed
in accordance with, the laws of Hong Kong. Nothing in this <U>Section 11.8</U> shall be construed as preventing any Party from seeking
conservatory or interim relief (including injunction, specific performance or other similar or comparable forms of equitable relief)
from any court of competent jurisdiction pending final determination of the dispute by the arbitral tribunal.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
TO THE EXTENT NOT PROHIBITED BY APPLICABLE LAW WHICH CANNOT BE WAIVED, EACH OF THE PARTIES AND ANY PERSON ASSERTING RIGHTS AS A THIRD-PARTY
BENEFICIARY MAY DO SO ONLY IF HE, SHE OR IT IRREVOCABLY AND UNCONDITIONALLY WAIVES ANY RIGHT TO TRIAL BY JURY ON ANY CLAIMS OR COUNTERCLAIMS
ASSERTED IN ANY LEGAL DISPUTE RELATING TO THIS AGREEMENT AND THE CONSUMMATION OF THE TRANSACTIONS CONTEMPLATED UNDER THIS AGREEMENT,
AND FOR ANY COUNTERCLAIM RELATING THERETO, IN EACH CASE WHETHER NOW EXISTING OR HEREAFTER ARISING. IF THE SUBJECT MATTER OF ANY SUCH
LEGAL DISPUTE IS ONE IN WHICH THE WAIVER OF JURY TRIAL IS PROHIBITED, NO PARTY NOR ANY PERSON ASSERTING RIGHTS AS A THIRD-PARTY BENEFICIARY
SHALL ASSERT IN SUCH LEGAL DISPUTE A NON-COMPULSORY COUNTERCLAIM ARISING OUT OF OR RELATING TO THIS AGREEMENT AND THE CONSUMMATION OF
THE TRANSACTIONS CONTEMPLATED UNDER THIS AGREEMENT. FURTHERMORE, NO PARTY NOR ANY PERSON ASSERTING RIGHTS AS A THIRD-PARTY BENEFICIARY
SHALL SEEK TO CONSOLIDATE ANY SUCH LEGAL DISPUTE WITH A SEPARATE ACTION OR OTHER LEGAL PROCEEDING IN WHICH A JURY TRIAL CANNOT BE WAIVED.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.9
<U>Rules of Construction</U></FONT>. Each of the Parties agrees that it has been represented by independent counsel of its choice during
the negotiation and execution of this Agreement and each Party hereto and its counsel cooperated in the drafting and preparation of this
Agreement and the documents referred to herein and, therefore, waive the application of any law, regulation, holding or rule of construction.
Ambiguities in an agreement or other document will not be construed against the Party drafting such agreement or document.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.10
<U>Expenses</U></FONT>. Except as otherwise expressly provided in this Agreement or the other Transaction Agreements, whether or not
the Transactions are consummated, each Party shall pay, or cause to be paid, its own costs and expenses incurred in anticipation of,
relating to and in connection with the negotiation and execution of this Agreement and the Transaction Agreements and the consummation
of the Transactions. Notwithstanding the foregoing:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Following the Closing, Plutus shall bear the Plutus Transaction Costs, the Mutual Transaction Costs and the Target Transaction Costs.
With respect to any Transaction Cost to be borne by Plutus in accordance with the foregoing sentences of this <U>Section 11.10(a)</U>,
following the Closing, Plutus shall (i) pay or cause to be paid such Transaction Costs to the extent unpaid as of the Closing Date, each
as set forth on the Closing Payments Schedule and the Plutus Closing Certificate, respectively, and (ii) to the extent that any such
Transaction Costs has been paid by any Person other than the Plutus Group Companies prior to the Closing Date, reimburse each applicable
payor for the amount of such paid Transaction Costs.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Following any termination of this Agreement without the Closing having occurred, 25% of all Transaction Costs should be borne by Plutus
and the remaining 75% of all Transaction Costs should be borne by the Target.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.11
<U>Assignment</U></FONT>. No Party may assign, directly or indirectly, including by operation of law, either this Agreement or any of
its rights, interests, or obligations hereunder without the prior written approval of the other Parties. Subject to the first sentence
of this <U>Section 11.11</U>, this Agreement shall be binding upon and shall inure to the benefit of the Parties and their respective
successors and permitted assigns.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.12
<U>Amendment</U></FONT>. This Agreement may be amended by the Parties at any time by execution of an instrument in writing signed on
behalf of each of the Parties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.13
<U>Extension; Waiver</U></FONT>. At any time prior to the Closing, Plutus (on behalf of and only with respect to the Plutus Parties)
or the Target (on behalf of and only with respect to Target) may, to the extent not prohibited by applicable Legal Requirements: (a)
extend the time for the performance of any of the obligations of another Party; (b) waive any inaccuracies in the representations and
warranties made by another Party contained herein or in any document delivered by another Party pursuant hereto; and (c) waive compliance
with any of the agreements or conditions contained herein. Any agreement on the part of a Party to any such extension or waiver shall
be valid only if set forth in an instrument in writing signed on behalf of such Party. Delay in exercising any right under this Agreement
shall not constitute a waiver of such right. In the event any provision of any of the other Transaction Agreement in any way conflicts
with the provisions of this Agreement (except where a provision therein expressly provides that it is intended to take precedence over
this Agreement), this Agreement shall control.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.14
<U>No Recourse</U></FONT>. Notwithstanding anything that may be expressed or implied in this Agreement, this Agreement may only be enforced
against, and any Legal Proceeding for breach of this Agreement may only be made against, the entities that are expressly identified herein
as Parties to this Agreement, and no Related Party of a Party shall have any liability for any liabilities or obligations of the Parties
for any Legal Proceeding (whether in tort, contract or otherwise) for breach of this Agreement or in respect of any oral representations
made or alleged to be made in connection herewith. No Party shall have any right of recovery in respect hereof against any Related Party
of a Party and no personal liability shall attach to any Related Party of a Party through such Party, whether by or through attempted
piercing of the corporate veil, by the enforcement of any judgment, fine or penalty or by virtue of any Legal Requirement or otherwise.
The provisions of this <U>Section 11.14</U> are intended to be for the benefit of, and enforceable by the Related Parties of the Parties
and each such Person shall be a third-party beneficiary of this <U>Section 11.14</U>. This <U>Section 11.14</U> shall be binding on all
successors and assigns of Parties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.15
<U>Disclosure Letters and Exhibits</U></FONT>. The Target Disclosure Letter and the Plutus Disclosure Letter shall each be arranged in
separate parts corresponding to the numbered and lettered sections and subsections contained in this Agreement, and the information disclosed
in any numbered or lettered part shall be deemed to relate to and to qualify only the particular representation or warranty set forth
in the corresponding numbered or lettered Section or subsection of this Agreement, except to the extent that: (a) such information is
cross-referenced in another part of the Target Disclosure Letter or the Plutus Disclosure Letter, as applicable; or (b) it is reasonably
apparent on the face of the disclosure (without reference to any document referred to therein or any independent knowledge on the part
of the reader regarding the matter disclosed) that such information qualifies another representation and warranty of (i) the Target,
or (ii) the Plutus Parties, as applicable, in this Agreement. Certain information set forth in the Target Disclosure Letter and the Plutus
Disclosure Letter is or may be included solely for informational purposes, is not an admission of liability with respect to the matters
covered by the information, and may not be required to be disclosed pursuant to this Agreement. The specification of any dollar amount
in the representations and warranties contained in this Agreement or the inclusion of any specific item in the Target Disclosure Letter
or the Plutus Disclosure Letter is not intended to imply that such amounts (or higher or lower amounts) are or are not material, and
no Party shall use the fact of the setting of such amounts or the fact of the inclusion of any such item in the Target Disclosure Letter
or the Plutus Disclosure Letter in any dispute or controversy between the Parties as to whether any obligation, item, or matter not described
herein or included in the Target Disclosure Letter or the Plutus Disclosure Letter is or is not material for purposes of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">[</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Signature
Page Follows<FONT STYLE="font-style: normal">]</FONT></FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">&nbsp;</FONT></P>


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<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>IN
WITNESS WHEREOF</B>, the Parties have caused this Agreement to be executed as of the date first written above.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PLUTUS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>

</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PLUTUS FINANCIAL GROUP LIMITED</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Ting Kin CHEUNG</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ting
    Kin CHEUNG</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[<I>Signature
Page to Agreement and Plan of Merger</I>]</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>IN
WITNESS WHEREOF</B>, the Parties have caused this Agreement to be executed as of the date first written above.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>TARGET</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>

</TD>
    </TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    </TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CHOCO UP GROUP HOLDINGS LIMITED</B></FONT></TD>
    </TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Percy HUNG</FONT></TD>
    </TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Percy
    HUNG</FONT></TD>
    </TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[<I>Signature
Page to Agreement and Plan of Merger</I>]</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit
A</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
of Lock-Up Agreement</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit
B</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
of Plan of Merger</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit
C</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
of Plutus A&amp;R MAA</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit
D</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
of Joinder to Merger Agreement</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal"><I>&nbsp;</I></FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit
E</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Target
Restructuring Chart</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">&nbsp;</FONT></P>


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<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.2
<SEQUENCE>3
<FILENAME>ex10-2.htm
<DESCRIPTION>EX-10.2
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-transform: uppercase; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: none">Exhibit</FONT>
<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.2</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Execution
Version</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-transform: uppercase; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-transform: uppercase; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PLUTUS
VOTING AGREEMENT</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-transform: uppercase; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
Voting Agreement (as may be amended, supplemented, modified and varied from time to time in accordance with the terms herein, this &ldquo;<U>Agreement</U>&rdquo;)
is made as of July 9, 2025 by and among Plutus Financial Group Limited, a Cayman Islands exempted company (&ldquo;<U>Plutus</U>&rdquo;),
Choco Up Group Holdings Limited, a Cayman Islands exempted company (&ldquo;<U>Choco Up</U>&rdquo;), and the undersigned Plutus shareholders
(the &ldquo;<U>Plutus Shareholders</U>&rdquo; and each a &ldquo;<U>Plutus Shareholder</U>&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WHEREAS</B>,
in anticipation of the Merger (as defined below), Plutus intends to incorporate a Cayman Islands exempted company limited by shares to
be named &ldquo;Coders Merger Sub Limited&rdquo; as a direct, wholly owned subsidiary of Plutus (&ldquo;<U>Merger Sub</U>&rdquo;) as
soon as reasonably practicable after the date of the Merger Agreement (as defined below) but prior to the Closing. Plutus shall cause
Merger Sub to execute and deliver a joinder, pursuant to which Merger Sub will accede to the terms of the Merger Agreement and join as
party to the Merger Agreement;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WHEREAS</B>,
contemporaneously with the execution and delivery of this Agreement, Plutus and Choco Up are entering into an Agreement and Plan of Merger
(as the same may be amended, supplemented, modified and varied from time to time in accordance with the terms therein, the &ldquo;<U>Merger
Agreement</U>&rdquo;), pursuant to which, at the Closing, Merger Sub shall be merged with and into Choco Up, with Choco Up surviving
as a direct wholly owned subsidiary of Plutus (the &ldquo;<U>Merger</U>&rdquo;); and</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOW,
THEREFORE</B>, in consideration of the premises and for other good and valuable consideration, the receipt, sufficiency and adequacy
of which are hereby acknowledged, the parties hereto agree as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
1. <I>Definitions</I>. As used herein the term &ldquo;<U>Voting Shares</U>&rdquo; shall mean all securities of Plutus beneficially owned
(as such term is defined in Rule13d-3 under the Exchange Act, excluding any shares underlying unexercised options or warrants, but including
any shares acquired upon exercise of such options or warrants) (&ldquo;<U>Beneficially Owned</U>&rdquo; or &ldquo;<U>Beneficial Ownership</U>&rdquo;)
by any Plutus Shareholder, including any and all securities of Plutus acquired and held in such capacity subsequent to the date hereof
(&ldquo;<U>Additional Securities</U>&rdquo;). Capitalized terms used and not defined herein shall have the respective meanings assigned
to them in the Merger Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
2. <I>Representations and Warranties of the Voting Parties</I>. Each Plutus Shareholder on its own behalf hereby represents and warrants
to the other parties hereto, severally and not jointly, with respect to such Plutus Shareholder and such Plutus Shareholder&rsquo;s Beneficial
Ownership of its Voting Shares set forth on <U>Annex A</U> as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
<I>Organization and Standing</I>. If such Plutus Shareholder is a legal entity, such Plutus Shareholder has been duly organized and is
validly existing and in good standing under the laws of the place of its incorporation or establishment and has all requisite corporate
power and authority to own, lease and operate its properties and to carry on its business as now being conducted. If such Plutus Shareholder
is a legal entity, such Plutus Shareholder is duly qualified or licensed and in good standing to do business in each jurisdiction in
which the character of the property owned, leased or operated by it or the nature of the business conducted by it makes such qualification
or licensing necessary, except as would not reasonably be expected to prevent or delay the consummation of the Transactions (including
the Merger) or to impair such Plutus Shareholder&rsquo;s ability to fulfill its obligations under this Agreement in any material respect.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
<I>Authority</I>. If such Plutus Shareholder is a legal entity, such Plutus Shareholder has all requisite power and authority to enter
into this Agreement, to perform fully such Plutus Shareholder&rsquo;s obligations hereunder and to consummate the transactions contemplated
hereby. If such Plutus Shareholder is a natural person, such Plutus Shareholder has the legal capacity to enter into this Agreement.
If such Plutus Shareholder is a legal entity, this Agreement has been duly authorized, executed and delivered by such Plutus Shareholder.
This Agreement constitutes a valid and binding obligation of such Plutus Shareholder enforceable in accordance with its terms, except
as enforcement may be limited by applicable bankruptcy, insolvency, reorganization, moratorium or similar laws affecting creditors&rsquo;
rights generally and by principles governing the availability of equitable remedies.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
<I>No Consent. </I>No consent, approval or authorization of, or designation, declaration or filing with, any Governmental Entity or other
Person on the part of such Plutus Shareholder is required in connection with the execution, delivery and performance of this Agreement,
except as would not reasonably be expected to prevent or delay the consummation of the Transactions (including the Merger) or to impair
such Plutus Shareholder&rsquo;s ability to fulfill its obligations under this Agreement in any material respect. If such Plutus Shareholder
is a natural person, no consent of such Plutus Shareholder&rsquo;s spouse or creditor is necessary under any &ldquo;community property&rdquo;
or other laws for the execution and delivery of this Agreement or the consummation of the transactions contemplated hereby. If such Plutus
Shareholder is a trust, no consent of any beneficiary is required for the execution and delivery of this Agreement or the consummation
of the transactions contemplated hereby.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
<I>No Conflicts</I>. Neither the execution and delivery of this Agreement, nor the consummation of the transactions contemplated hereby,
nor compliance with the terms hereof, will (i) violate, conflict with or result in a breach of, or constitute a default (with or without
notice or lapse of time or both) under any provision of such Plutus Shareholder&rsquo;s organizational documents, (ii) violate, conflict
with or result in a breach of, or constitute a default (with or without notice or lapse of time or both) (or give rise to any right of
termination, cancellation, acceleration or loss of right) under any trust agreement, loan or credit agreement, note, bond, mortgage,
indenture, lease or other agreement, instrument, permit, concession, franchise, license, judgment, order, notice, decree, statute, law,
ordinance, rule or regulation or any other Legal Requirement applicable to such Plutus Shareholder or to such Plutus Shareholder&rsquo;s
property or assets (including the Voting Shares) or (iii) result in the creation of any Lien upon any of the properties or assets of
such Plutus Shareholder, except in each case of (ii) and (iii), as would not reasonably be expected to prevent or delay the consummation
of the Transactions (including the Merger) or to impair such Plutus Shareholder&rsquo;s ability to fulfill its obligations under this
Agreement in any material respect.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
<I>Ownership of Shares</I>. Such Plutus Shareholder (i) Beneficially Owns its Voting Shares free and clear of all Liens and (ii) has
the sole power to vote or caused to be voted its Voting Shares, other than Liens pursuant to this Agreement, the memorandum and articles
of association of Plutus as in effect on the date hereof (the &ldquo;<U>M&amp;A</U>&rdquo;) or applicable federal or state securities
laws. Except pursuant hereto and pursuant to the M&amp;A, there are no options, warrants or other rights, agreements, arrangements or
commitments of any character to which such Plutus Shareholder is a party relating to the pledge, acquisition, disposition, transfer or
voting of its Voting Shares and there are no proxies, voting trusts or any other agreements with respect to the voting of such Voting
Shares; except in the case of such Plutus Shareholder that is a limited partnership, any organizational documents of such limited partnership
and agreements between the limited partnership and its partners, in each case, that does not affect its Beneficial Ownership of its Voting
Shares or its ability to vote or caused to be voted its Voting Shares. Such Plutus Shareholder does not Beneficially Own any equity securities
of Plutus or any options, warrants or other rights to acquire any additional equity securities of Plutus or any security exchangeable
or exercisable for or convertible into equity securities of Plutus, other than as set forth on <U>Annex A</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
<I>No Litigation</I>. There is no Legal Proceeding pending against, or, to the knowledge of such Plutus Shareholder, threatened against,
such Plutus Shareholder or any of such Plutus Shareholder&rsquo;s properties or assets (including the Voting Shares of such Plutus Shareholder),
that would reasonably be expected to prevent, delay or impair the ability of such Plutus Shareholder to perform such Plutus Shareholder&rsquo;s
obligations hereunder or to consummate the transactions contemplated by this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)
<I>Reliance</I>. Such Plutus Shareholder has had the opportunity to review the Transaction Agreement and this Agreement with counsel
of such Plutus Shareholder&rsquo;s own choosing. Such Plutus Shareholder understands and acknowledges that Choco Up is entering into
the Transaction Agreement to which Choco Up is a party in reliance upon such Plutus Shareholder&rsquo;s execution, delivery and performance
of this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
3. <I>Agreement to Vote Shares; Further Assurances</I>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Each Plutus Shareholder agrees during the term of this Agreement that, at any annual or extraordinary general meeting of the shareholders
of Plutus and at any other meeting of the shareholders of Plutus, however called, including any adjournment, recess or postponement thereof,
in connection with any written consent of the shareholders of Plutus and in any other circumstance upon which a vote, consent or other
approval of all or some of the shareholders of Plutus is sought, it shall, and shall cause any holder of record of the Voting Shares
he, she or it Beneficially Owns to, in each case to the extent that such Voting Shares are entitled to vote thereon or consent:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 1.2in">&nbsp;</TD>
  <TD STYLE="text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD>
  <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">appear at each such meeting or otherwise cause all of its Voting
Shares to be counted as present thereat in accordance with procedures applicable to such meeting so as to ensure such Plutus Shareholder
is duly counted for purposes of calculating a quorum and for purposes of recording the result of any applicable vote or consent and respond
to each request by Plutus for written consent, if any; and</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 113.05pt; text-align: justify; text-indent: -28.1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 113.05pt; text-align: justify; text-indent: -28.1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 1.2in">&nbsp;</TD>
  <TD STYLE="text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</FONT></TD>
  <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">to vote or cause to be voted the Voting Shares he, she or it
Beneficially Owns, or deliver, or cause to be delivered, a written consent covering all such Voting Shares (i) in favor of the Plutus
Shareholder Matters (as defined in the Merger Agreement) and any proposal to adjourn or postpone such meeting of shareholders of Plutus
to a later date if there are not sufficient votes to approve Transactions (including the Merger) and (ii) against (A) any proposal or
offer from any Person (other than Choco Up or any of its Affiliates) concerning an Plutus Business Combination (as defined in the Merger
Agreement); (B) any action, proposal, transaction or agreement which could reasonably be expected to result in a breach of any covenant,
representation or warranty or any other obligation or agreement of Plutus under the Merger Agreement; and (C) except as contemplated
by this Agreement and the other Transaction Agreements, any action, proposal, transaction or agreement that could reasonably be expected
to impede, interfere with, delay, discourage, adversely affect or inhibit the timely consummation of the Transactions (including the
Merger) or the fulfillment of Plutus&rsquo;s conditions under the Merger Agreement or change in any manner the voting rights of any class
of shares of Plutus (including any amendments to its Governing Documents), including, without limitation, any action that would require
the consent of Choco Up pursuant to the Merger Agreement, except if approved in writing by Choco Up. The obligations of each Plutus Shareholder
specified in this Section 3 shall apply whether or not the Board of Directors of Plutus shall have effected a Change in Recommendation
(as defined in the Merger Agreement).</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 113.05pt; text-align: justify; text-indent: -28.1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
During the period commencing on the date hereof and continuing until the termination of this Agreement in accordance with its terms,
each Plutus Shareholder further irrevocably and unconditionally agrees that it shall not, shall cause its Affiliates not to and shall
cause the Representatives of it and its Affiliates (to the extent such Representatives are acting on such Plutus Shareholder or its Affiliates&rsquo;
behalf) (subject to, in the case of a Representative who is a director of Plutus or any of its Subsidiaries and solely in such Representative&rsquo;s
capacity as a director, his or her fiduciary duties) not to, directly or indirectly, either alone or with or through any authorized Representatives,
(i) make a Competing Proposal or solicit, encourage, recommend, facilitate or join with, invite, or knowingly take any other actions
with the intent to induce any other person to be involved in the making of a Competing Proposal, (ii) provide any information to any
third party with a view to such third party or any other person pursuing or considering to pursue a Competing Proposal, (iii) finance
or offer to finance any Competing Proposal, including by offering any equity or debt financing, or contribution of any Voting Shares
Beneficially Owns by it or provision of a voting agreement, in support of any Competing Proposal, (iv) enter into any written or oral
agreement, arrangement or understanding (whether legally binding or not) regarding, or do, anything that is directly inconsistent with
the provisions of this Agreement or the transactions contemplated hereby, (v) take any action that would reasonably be expected to have
the effect of preventing, disabling or delaying such Plutus Shareholder from performing its obligations under this Agreement, or (vi)
solicit, encourage or facilitate, or induce or enter into any negotiation, discussion, agreement, arrangement or understanding (whether
or not in writing and whether or not legally binding) with any person (other than Choco Up and their Affiliates) regarding, a Competing
Proposal or any of the matters described in <U>Section 3(a)</U> or this <U>Section 3(b)</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
Each Plutus Shareholder shall, and shall cause its Affiliates and the Representatives of it and its Affiliates (to the extent such Representatives
are acting on such Plutus Shareholder or its Affiliates&rsquo; behalf) (subject to, in the case of a Representative who is a director
of Plutus or any of its Subsidiaries and solely in such Representative&rsquo;s capacity as a director, his or her fiduciary duties) to,
immediately cease and terminate and cause to be ceased and terminated any existing discussions, conversations, negotiations or other
communications or activities with any person that may have been conducted heretofore with respect to a Competing Proposal. From and after
the date hereof, each Plutus Shareholder shall promptly (and in any event within twenty-four (24) hours) advise Choco Up of any approach
by any person other than Choco Up or its Affiliates to such Plutus Shareholder in connection with a Competing Proposal and provide Choco
Up with copies of any such written communication.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
From time to time, at the request of Plutus or Choco Up, each Plutus Shareholder shall take all such further actions, as may be reasonably
necessary to, in the most expeditious manner reasonably practicable, effect the purposes of this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
4. <I>Grant of Irrevocable Proxy</I>. Each Plutus Shareholder hereby irrevocably and unconditionally grants a proxy to, and appoints,
Choco Up and/or any designee of Choco Up, and each of them individually, as its proxies and attorneys-in-fact, with full power of substitution
and resubstitution, for and in such Plutus Shareholder&rsquo;s name, place and stead, to vote, act by written consent or execute and
deliver a proxy, solely in respect of the matters described in, and in accordance with, <U>Section 3(a)</U>, and to vote or grant a written
consent with respect to the Voting Shares Beneficially Owns by it as provided in <U>Section 3(a)</U>. This irrevocable proxy and power
of attorney is given in connection with, and in consideration of, the execution of the Merger Agreement, and that such irrevocable proxy
is given to secure the performance of the duties of such Plutus Shareholder under this Agreement. Each Plutus Shareholder hereby affirms
that such irrevocable proxy is (i) coupled with an interest and (ii) subject to the last sentence of this <U>Section 4</U>, executed
and intended to be irrevocable in accordance with the provisions of the Laws of Hong Kong. Each Plutus Shareholder hereby represents
that any and all prior proxies granted and voting undertakings delivered by such Plutus Shareholder with respect to the Voting Shares
Beneficially Owns by it to the extent such prior proxies or voting undertakings conflict with or are inconsistent with the proxies granted
under this <U>Section 4</U>, if any, have been revoked or substituted by Choco Up and any designee thereof with respect to such Plutus
Shareholder&rsquo;s Voting Shares in connection with the transactions contemplated, and to the extent required, under the Merger Agreement
and this Agreement, including the Merger, and no subsequent proxy or voting undertaking shall be given by such Plutus Shareholder (and
if given shall be ineffective). Each Plutus Shareholder shall take such further action or execute such other instruments as may be requested
by Choco Up in accordance with the relevant provisions of the Laws of Hong Kong or any other Law to effectuate the intent of this proxy.
If for any reason the proxy granted herein is not irrevocable, then such Plutus Shareholder agrees to vote its Voting Shares in accordance
with <U>Section 3(a)</U> as instructed in writing by Choco Up, or any designee of Choco Up prior to the termination of this Agreement.
The parties agree that the foregoing is a voting agreement. The power of attorney granted by each Plutus Shareholder herein is a durable
power of attorney and, so long as Choco Up has the interest secured by such power of attorney or the obligations secured by such power
of attorney remain undischarged, the power of attorney shall not be revoked by the dissolution, bankruptcy, death or incapacity of such
Plutus Shareholder. The proxy and power of attorney granted hereunder shall automatically and without further action by the parties hereto
terminate upon the termination of this Agreement in accordance with its terms. Notwithstanding anything to the contrary in this <U>Section
4</U>, this <U>Section 4</U> and the proxy granted hereunder shall only be effective with respect to an Plutus Shareholder if such Plutus
Shareholder fails to perform his or its obligations under <U>Section 3(a)</U> above.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
5. <I>No Voting Trusts or Other Arrangement</I>. Each Plutus Shareholder agrees that during the term of this Agreement, such Plutus Shareholder
will not, and will not permit any entity under Plutus Shareholder&rsquo;s control to, deposit any Voting Shares in a voting trust, grant
any proxies with respect to the Voting Shares or subject any of the Voting Shares to any arrangement with respect to the voting of the
Voting Shares except as contemplated in this Agreement. Each Plutus Shareholder hereby revokes any and all previous proxies and attorneys
in fact with respect to the Voting Shares. Each Plutus Shareholder agrees that during the term of this Agreement, such Plutus Shareholder
will not, and will not permit any entity under Plutus Shareholder&rsquo;s control to, take any action that would make any representation
or warranty of such Plutus Shareholder herein untrue or incorrect, or have the effect of delaying or preventing such Plutus Shareholder
from performing such Plutus Shareholder&rsquo;s obligations hereunder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
6. <I>Transfer and Encumbrance</I>. Each Plutus Shareholder agrees that during the term of this Agreement, such Plutus Shareholder will
not, directly or indirectly, transfer (including by operation of law), sell, tender, grant, offer, exchange, assign, pledge, charge,
create any Lien on, or otherwise dispose of (including by gift, tender or exchange offer, merger or operation of law), or encumber or
create or permit to exist any Lien on (&ldquo;<U>Transfer</U>&rdquo;) any of his, her or its Voting Shares or enter into any contract,
option or other agreement with respect to, or consent to, a Transfer of, any of his, her or its Voting Shares or such Plutus Shareholder&rsquo;s
voting or economic interest therein. Any attempted Transfer of Voting Shares or any interest therein in violation of this Section 6 shall
be null and void. This Section 6 shall not prohibit a Transfer of Voting Shares by any Plutus Shareholder to (a) any investment fund
or other entity controlled or managed by or under common management or control with such Plutus Shareholder or affiliates of such Plutus
Shareholder, (b) to another corporation, partnership, limited liability company, trust or other business entity that is an affiliate
(as defined in Rule 405 promulgated under the Securities Act of 1933, as amended) of such Plutus Shareholder, or (c) if such Plutus Shareholder
is a corporation, limited liability company, partnership, trust or other entity, any stockholder, member, partner or trust beneficiary
as part of a distribution; <U>provided</U>, <U>however</U>, that a Transfer referred to in this sentence shall be permitted only if,
as a precondition to such Transfer, the transferee agrees in a writing, satisfactory in form and substance to Plutus and Choco Up to
be bound by all of the terms of this Agreement as a Plutus Shareholder and either such Plutus Shareholder or the transferee provides
Choco Up with a copy of such agreement prior to the consummation of any such Transfer. With respect to each Plutus Shareholder, this
Agreement and the obligations hereunder shall attach to the Voting Shares Beneficially Owned by such Plutus Shareholder and shall be
binding upon any person to which legal or Beneficial Ownership shall pass, whether by operation of law or otherwise, including, the Plutus
Shareholder&rsquo;s successors or assigns. No Plutus Shareholder may request that Plutus or the Plutus&rsquo;s depositary banks or transfer
agent, as applicable, register the Transfer of (book-entry or otherwise) any or all of the Voting Shares of such Plutus Shareholder (whether
represented by a certificate or uncertificated), unless such transfer is made in compliance with this Agreement. Notwithstanding any
Transfer of Voting Shares, the transferor shall remain liable for the performance of all of the obligations of the Plutus Shareholder
under this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
7. <I>Additional Securities</I>. Each Plutus Shareholder covenants and agrees to notify Choco Up in writing of the number of Additional
Securities Beneficial Ownership in which is acquired by such Plutus Shareholder after the date hereof as soon as practicable, but in
no event later than five (5) Business Days, after such acquisition. Such Additional Securities shall automatically become subject to
the terms of this Agreement and shall constitute Voting Securities of such Plutus Shareholder for all purposes of this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
8. <I>Share Dividends, etc</I>. In the event of a reclassification, recapitalization, reorganization, share split (including a reverse
share split) or combination, exchange or readjustment of shares, or other similar transaction, or if any share dividend, subdivision
or distribution (including any dividend or distribution of securities convertible into or exchangeable for securities of Plutus) is declared,
in each case affecting the Voting Securities, the term &ldquo;Voting Securities&rdquo; shall be deemed to refer to and include such shares
as well as all such share dividends and distributions and any securities of Plutus into which or for which any or all of such shares
may be changed or exchanged or which are received in such transaction.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
9. <I>Appraisal and Dissenters&rsquo; Rights</I>. Each Plutus Shareholder hereby (i) waives, and agrees not to assert or perfect, any
rights of appraisal or rights to dissent from the Transactions (including the Merger) that Plutus Shareholder may have by virtue of ownership
of Voting Shares and (ii) agrees not to commence or participate in any claim, derivative or otherwise, against Plutus relating to the
negotiation, execution or delivery of this Agreement, the Merger Agreement or any other Transaction Agreements to which Plutus is a party
or the consummation of the Transactions (including the Merger), including any claim (1) challenging the validity of, or seeking to enjoin
the operation of, any provision of this Agreement or (2) alleging a breach of any fiduciary duty of the Board of Directors of Plutus
in connection with this Agreement, the Merger Agreement or any other Transaction Agreements to which Plutus is a party or the Transactions
(including the Merger).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
10. <I>Redemption</I>. Each Plutus Shareholder agrees not to exercise any right to have any Voting Shares Beneficially Owned as of the
date hereof or acquired and held in such capacity subsequent to the date hereof redeemed by Plutus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
11. <I>Termination</I>. This Agreement shall automatically terminate upon the earlier to occur of (i) the Closing and (ii) the date on
which the Merger Agreement is terminated for any reason in accordance with its terms. Upon termination of this Agreement, no party shall
have any further rights, obligations or liabilities under this Agreement; <U>provided</U>, that nothing in this Section 11 shall relieve
any party of liability for any breach of this Agreement occurring prior to termination and the provisions of this Section 11 and Section
14 through Section 16 shall survive any termination of this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
12. <I>No Agreement as Director or Officer</I>. Each Plutus Shareholder is signing this Agreement solely in its capacity as a shareholder
of Plutus. No Plutus Shareholder makes any agreement or understanding in this Agreement in such Plutus Shareholder&rsquo;s capacity (or
in the capacity of any Affiliate, partner or employee of such Plutus Shareholder) as a director or officer of Plutus or any of its Subsidiaries
(if such Plutus Shareholder holds such office). Nothing in this Agreement will limit or affect any actions or omissions taken by a Plutus
Shareholder (or any Affiliate, partner or employee of such Plutus Shareholder) in his, her or its capacity as a director or officer of
Plutus, and no actions or omissions taken in any Plutus Shareholder&rsquo;s capacity (or in the capacity of any Affiliate, partner or
employee of such Plutus Shareholder) as a director or officer shall be deemed a breach of this Agreement. Nothing in this Agreement will
be construed to prohibit, limit or restrict a Plutus Shareholder (or any Affiliate, partner or employee of Plutus Shareholder) from exercising
his or her fiduciary duties as an officer or director to Plutus or its Subsidiaries.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
13. <I>Specific Enforcement</I>. It is agreed and understood that monetary damages would not adequately compensate an injured party for
the breach of this Agreement by any party hereto and, accordingly, that this Agreement shall be specifically enforceable, in addition
to any other remedy to which such injured party is entitled at law or in equity, and that any breach of this Agreement shall be the proper
subject of a temporary or permanent injunction or restraining order. Further, each party hereto waives any claim or defense that there
is an adequate remedy at law for such breach or threatened breach or an award of specific performance is not an appropriate remedy for
any reason at law or equity and agrees that a party&rsquo;s rights would be materially and adversely affected if the obligations of the
other parties under this Agreement were not carried out in accordance with the terms and conditions hereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
14. <I>Entire Agreement</I>. This Agreement supersedes all prior agreements, written or oral, among the parties hereto with respect to
the subject matter hereof and contains the entire agreement among the parties with respect to the subject matter hereof. Any provision
of this Agreement may be amended or waived if, but only if, such amendment or waiver is in writing and is signed, in the case of an amendment,
by each party to this Agreement, or, in the case of a waiver, by the party against whom the waiver is to be effective. No waiver of any
provisions hereof by either party shall be deemed a waiver of any other provisions hereof by such party, nor shall any such waiver be
deemed a continuing waiver of any provision hereof by such party.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
15. <I>Notices</I>. All notices and other communications hereunder shall be in writing and shall be deemed given: (a) on the date established
by the sender as having been delivered personally; (b) one Business Day after being sent by a nationally recognized overnight courier
guaranteeing overnight delivery; (c) on the date that transmission is confirmed electronically, if delivered by email; or (d) on the
fifth Business Day after the date mailed, by certified or registered mail, return receipt requested, postage prepaid. Such communications,
to be valid, must be addressed as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if
to Plutus, to:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plutus
Financial Group Limited</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8/F,
80 Gloucester Road, Wan Chai, Hong Kong S.A.R.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention:
Mr. Luke Cheung, Mr. Jeff Yeung</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Email:
<U>luke.cheung@plutusfingroup.com</U>; <U>jeff.yeung@plutusfingroup.com</U>;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if
to Choco Up, to:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Choco
Up Group Holdings Limited</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23/F,
Chinachem Leighton Plaza,</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No.29
Leighton Road, Causeway Bay, Hong Kong S.A.R.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention:
Mr. Percy Hung, Ms. Heng Tam</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Email:
<U>percy@choco-up.com</U>; <U>heng@choco-up.com</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 1in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>with
a copy to </U>(which will not constitute notice):</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cleary
Gottlieb Steen &amp; Hamilton</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">37th
Floor, Hysan Place, 500 Hennessy Road</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Causeway
Bay, Hong Kong</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention:
Denise Shiu</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 1.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">E-mail:
dshiu@cgsh.com</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if
to the Plutus Shareholder(s), to the address(es) set forth underneath the Plutus Shareholder&rsquo;s name on the signature page hereto,</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">or
to such other address or to the attention of such Person or Persons as the recipient party has specified by prior written notice to the
sending party (or in the case of counsel, to such other readily ascertainable business address as such counsel may hereafter maintain).
If more than one method for sending notice as set forth above is used, the earliest notice date established as set forth above shall
control.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
16. <I>Miscellaneous</I>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
<I>Governing Law; Consent to Jurisdiction; Waiver of Jury Trial</I>. Section 11.7 and Section 11.8 of the Merger Agreement are incorporated
herein by reference, <I>mutatis mutandis</I>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
<I>Severability</I>. The invalidity of any portion hereof shall not affect the validity, force or effect of the remaining portions hereof.
If it is ever held that any restriction hereunder is too broad to permit enforcement of such restriction to its fullest extent, such
restriction shall be enforced to the maximum extent permitted by Law.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
<I>Counterparts</I>. This Agreement may be executed in two or more counterparts for the convenience of the parties hereto, each of which
shall be deemed an original and all of which together will constitute one and the same instrument. Delivery of an executed counterpart
of a signature page to this Agreement by electronic, facsimile or portable document format shall be effective as delivery of a mutually
executed counterpart to this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
<I>Titles and Headings</I>. The titles, captions and table of contents in this Agreement are for reference purposes only, and shall not
in any way define, limit, extend or describe the scope of this Agreement or otherwise affect the meaning or interpretation of this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
<I>Assignment; Successors and Assigns; No Third Party Rights</I>. Except as otherwise provided herein, this Agreement may not, without
the prior written consent of the other parties hereto, be assigned by operation of Law or otherwise, and any attempted assignment shall
be null and void. Subject to the foregoing, this Agreement shall be binding upon and inure to the benefit of the parties hereto and their
respective heirs, successors, permitted assigns and legal representatives, and nothing herein, express or implied, it intended to or
shall confer upon any other Person any legal or equitable right, benefit or remedy of any nature whatsoever under or by reason of this
Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
<I>Documentation and Information</I>. Each Plutus Shareholder shall permit and hereby authorizes Plutus, Choco Up and/or any of their
respective Affiliates to publish and disclose in all documents and schedules filed with the SEC, and any press release or other disclosure
document that Plutus and/or Choco Up determines to be necessary or desirable in connection with the Merger Agreement or the Transactions,
such Plutus Shareholder&rsquo;s identity and ownership of the Voting Shares and the nature of such Plutus Shareholder&rsquo;s commitments
and obligations under this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)
<I>Public Disclosure</I>. None of the Plutus Shareholders shall issue any press release or make any other public statement with respect
to the transactions contemplated by this Agreement without the prior written consent of Choco Up (or, for purposes of this subsection
(g) only, after the consummation of the Merger, Plutus) except as such release or statement may be required by Legal Requirements or
a Governmental Entity, and then only after (a) the form and terms of such disclosure have been provided to Choco Up for their review
and comment, and (b) notice has been provided to Choco Up and Choco Up had a reasonable opportunity to comment thereon, in each case
to the extent legally permissible. Notwithstanding the above, each Plutus Shareholder agrees to permit Plutus and the other Plutus Shareholders
to publish and disclose in all documents filed by Plutus or any such other Plutus Shareholder filed with the SEC in connection with the
Transactions, its and its respective Affiliates&rsquo; identity and beneficial ownership of its Voting Securities or other equity securities
of Plutus and the nature of such Plutus Shareholder&rsquo;s commitments, arrangements and understandings under this Agreement, or any
other agreement or arrangement to which it (or any of its Affiliates) is a party relating to the Transactions (including a copy thereof),
to the extent required by applicable Legal Requirements or the SEC (or its staff) or by mutual agreement between Plutus and Choco Up.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)
<I>Further Assurances</I>. Each party hereto shall execute and deliver such additional documents as may be necessary or desirable to
give effect to the transactions contemplated by this Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal">[</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Remainder
of page intentionally left blank<FONT STYLE="font-style: normal">]</FONT></FONT></P>

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><FONT STYLE="font-style: normal">&nbsp;</FONT></FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>IN
WITNESS WHEREOF</B>, the parties hereto have executed and delivered this Agreement as a deed as of the date first written above.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXECUTED</B> and <B>DELIVERED</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">as a <B>DEED</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">for and on behalf of</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PLUTUS
    FINANCIAL GROUP LIMITED</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Ting Kin CHEUNG</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT>In the presence of:</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:
    Ting Kin CHEUNG</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:
    Director</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Chun Lok YEUNG</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Witness</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name: Chun Lok YEUNG</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>[Signature
Page to Plutus Voting Agreement]</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>IN
WITNESS WHEREOF</B>, the parties hereto have executed and delivered this Agreement as a deed as of the date first written above.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXECUTED</B> and <B>DELIVERED</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">as a <B>DEED</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">for and on behalf of</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CHOCO
UP GROUP HOLDINGS LIMITED</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Percy HUNG</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT>In the presence of:</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:
    Percy HUNG</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:
    Director</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Ngai Hung CHU</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Witness</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name: Ngai Hung CHU</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>[Signature
Page to Plutus Voting Agreement]</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>IN
WITNESS WHEREOF</B>, the parties hereto have executed and delivered this Agreement as a deed as of the date first written above.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXECUTED</B> and <B>DELIVERED</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">as a <B>DEED</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">for and on behalf of</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PLUTUS SHAREHOLDER: RADIANT GLOBAL </B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Zhisheng ZHAO</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>VENTURES LIMITED</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:
    Zhisheng ZHAO</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the presence of:</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:
    Director</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Chun Lok YEUNG</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Witness</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name: Chun Lok YEUNG</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Addresses
    for Notices:</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-left: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plutus
    Shareholder</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>[Signature
Page to Plutus Voting Agreement]</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>IN
WITNESS WHEREOF</B>, the parties hereto have executed and delivered this Agreement as a deed as of the date first written above.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXECUTED</B> and <B>DELIVERED</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">as a <B>DEED</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">for and on behalf of</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PLUTUS
        SHAREHOLDER: </B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Ting Kin CHEUNG</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><B>DIVINE</B>
    STAR VENTURES LIMITED
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:
    Ting Kin CHEUNG</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the presence of:</FONT>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:
    Director</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Chun Lok YEUNG</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Witness</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name: Chun Lok YEUNG</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Addresses
    for Notices:</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plutus
    Shareholder</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>[Signature
Page to Plutus Voting Agreement]</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Annex
A</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>4
<FILENAME>ex99-1.htm
<DESCRIPTION>EX-99.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
99.1</B></FONT></P>

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Plutus
Financial Group Limited Enters into a Definitive Merger Agreement with Choco Up Group Holdings Limited, a Leading Growth Financing Solutions
Provider in Asia Pacific</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">HONG
KONG, July 9, 2025 &mdash; Plutus Financial Group Limited (&ldquo;Plutus&rdquo; or the &ldquo;Company&rdquo;) (NASDAQ: PLUT) today announced
that it has entered into a definitive Agreement and Plan of Merger (the &ldquo;Merger Agreement&rdquo;) with Choco Up Group Holdings
Limited (&ldquo;Choco Up&rdquo;), a Cayman Islands exempted company and Coders Merger Sub Limited (&ldquo;Merger Sub&rdquo;, following
its incorporation and execution of a joinder to the Merger Agreement). Pursuant to the Merger Agreement, Merger Sub will merge with and
into Choco Up, with Choco Up continuing as the surviving entity and becoming a wholly-owned subsidiary of the Company (the &ldquo;Merger&rdquo;),
and the shareholders of Choco Up will exchange all of the issued and outstanding share capital of Choco Up for a mixture of newly issued
Class A and Class B ordinary shares of the Company on the terms and conditions set forth therein in a transaction exempt from the registration
requirements under the Securities Act of 1933.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;This
merger represents a transformative opportunity to broaden our business portfolio by integrating Choco Up&rsquo;s innovative financing
solutions. By combining Plutus&rsquo;s strong expertise in asset management and securities dealings with Choco Up&rsquo;s advanced financing
services, we aim to create synergies that bridge traditional finance with the rapidly evolving flexible financing landscape. This collaboration
will particularly benefit start-ups, growth-phase companies, and small to medium enterprises (SMEs) as we work together to provide tailored
financial solutions that empower businesses to thrive in today&rsquo;s dynamic market,&rdquo; said Mr. Ting Kin CHEUNG, Chief Executive
Officer of Plutus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plutus
is valued at US$30.7 million by equity value, and Choco Up is valued at US$85 million by equity value on a fully-diluted basis. Upon
completion of the Merger, the Choco Up shareholders and Plutus shareholders, in each case, immediately prior to the Merger, will own
approximately 73.46% and 26.54%, respectively, of the outstanding shares of the combined company, or 74.68% and 25.32% voting power,
respectively. The Merger Agreement also contemplates that, upon the closing of the merger (the &ldquo;Closing&rdquo;), the Company will
change its name to &ldquo;Choco Up International Holdings Limited&rdquo; and adopt the amended and restated memorandum and articles of
association of the Company, in each case immediately before the effective time of the Merger (the &ldquo;Effective Time&rdquo;). Following
the re-designation and cancellation of shares of the Company, the authorized share capital of the Company shall only consist of Class
A ordinary shares of the Company with a par value of US$0.0001 each (the &ldquo;Class A Ordinary Shares&rdquo;) and Class B ordinary
shares of the Company with a par value of US$0.0001 each (the &ldquo;Class B Ordinary Shares&rdquo;) with different voting powers but
equal economic rights. Each Class A Ordinary Share shall entitle the holder thereof to one (1) vote on all matters subject to vote at
general meetings of the Company, and each Class B Ordinary Share shall entitle the holder thereof to thirty (30) votes on all matters
subject to vote at general meetings of the Company. Please refer to the Merger Agreement filed as Exhibit 10.1 to the Form 6-K
furnished by the Company to the SEC on July 9, 2025 for more details.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&rsquo;s board of directors (the &ldquo;Board&rdquo;) approved the Merger Agreement and other transaction documents, including
but not limited to the voting agreement entered into by and among certain shareholders of the Company (who holds approximately 67.23%
of the outstanding shares representing 67.23% voting power of the Company as of the date of this press release), the Company and Choco
Up (the &ldquo;Voting Agreement&rdquo;) (collectively, the &ldquo;Transaction Documents&rdquo;), and the transactions contemplated thereunder
(the &ldquo;Transactions&rdquo;). The Board also resolved to recommend that the Company&rsquo;s shareholders vote to authorize and approve
the Transaction Documents and the Transactions when they are submitted for shareholder approval.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the Transaction, each of the shareholders of Choco Up as of the date of the Merger Agreement is entering into
a lock-up agreement with the Company pursuant to which they have agreed not to transfer the shares received in consideration of the Merger
for a period of 180 days following the Merger closing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
completion of the Transactions is subject to the satisfaction of closing conditions set forth in the Merger Agreement, including, among
other things, receipt of the Company&rsquo;s shareholder approval and regulatory/stock exchange approvals (if applicable). The Merger
Agreement provides for a long-stop date if the Merger is not completed by December 31, 2025.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Percy
HUNG, Chief Executive Officer and Director of Choco Up, said: &ldquo;We are excited to announce our merger with Plutus, a leader in financial
services. This partnership marks a significant milestone for Choco Up as we enhance our ability to deliver flexible financing solutions
to a broader audience. By aligning our innovative approach with Plutus&rsquo;s established expertise in asset management and brokerage
services, we can create a comprehensive suite of offerings that meet the diverse needs of start-ups, growth-phase companies, and SMEs.
Together, we are poised to redefine the financial landscape and drive growth for our clients in an ever-changing economy.&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
foregoing description of the Merger Agreement and the Voting Agreement does not purport to be complete and is qualified in its entirety
to the full text of the Merger Agreement and the Voting Agreement, which are filed as Exhibits 10.1 and 10.2 to the Form
6-K furnished by the Company to the SEC on July 9, 2025, respectively.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Crone Law Group, P.C. is serving as U.S. legal counsel to Plutus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cleary
Gottlieb Steen &amp; Hamilton LLP is serving as U.S. legal counsel to Choco Up.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>About
Plutus Financial Group Limited</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plutus
Financial Group Limited is a Hong Kong-based financial services holding company operating through two wholly-owned primary subsidiaries
&ndash; Plutus Securities Limited (&ldquo;Plutus Securities&rdquo;) and Plutus Asset Management Limited (&ldquo;Plutus Asset Management&rdquo;).
Plutus Securities, a securities broker licensed by the Securities and Futures Commission of Hong Kong (the &ldquo;SFC&rdquo;) and a Participant
on the HKEx stock exchange in Hong Kong, provides quality securities dealing and brokerage, margin financing, securities custody, and
nominee services. Plutus Asset Management is a wealth management and advisory firm licensed by the SFC.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>About
Choco Up</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Founded
in 2018, Choco Up is a Singapore-headquartered fintech company specializing in revenue-based and growth capital financing. Choco Up offers
easy-to-access, non-dilutive, and flexible financing options for businesses at various stages, from start-ups to established and public
companies with the major market presence in Singapore, Hong Kong, Australia and Malaysia; addressing customers&rsquo; funding needs through
a suite of tailored financing solutions enabled by market insights and a data-driven platform.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Safe
Harbor Statement</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
press release contains certain &ldquo;forward-looking statements.&rdquo; These statements are made under the &ldquo;safe harbor&rdquo;
provisions of the U.S. Private Securities Litigation Reform Act of 1995. Statements that are not historical facts, including statements
about the pending transactions described herein, and the parties&rsquo; perspectives and expectations, are forward-looking statements.
The words &ldquo;will,&rdquo; &ldquo;expect,&rdquo; &ldquo;believe,&rdquo; &ldquo;estimate,&rdquo; &ldquo;intend,&rdquo; &ldquo;plan&rdquo;
and similar expressions indicate forward-looking statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Such
forward-looking statements are inherently uncertain, and shareholders and other potential investors must recognize that actual results
may differ materially from the expectations as a result of a variety of factors. Such forward-looking statements are based upon management&rsquo;s
current expectations and include known and unknown risks, uncertainties and other factors, many of which are hard to predict or control,
that may cause the actual results, performance, or plans to differ materially from any future results, performance or plans expressed
or implied by such forward-looking statements. Such risks and uncertainties include, but are not limited to: (i) risks related to the
expected timing and likelihood of completion of the proposed transaction, including the risk that the transaction may not close due to
one or more closing conditions to the transaction not being satisfied or waived; (ii) the occurrence of any event, change or other circumstances
that could give rise to the termination of the applicable transaction agreements; (iii) the risk that there may be a material adverse
change with respect to the financial position, performance, operations or prospects of the Company, Choco Up or the combined entity;
(iv) risks related to disruption of management time from ongoing business operations due to the proposed transaction; (v) the risk that
any announcements relating to the proposed transaction could have adverse effects on the market price of the Company&rsquo;s securities;
(vi) the risk that the proposed transaction and its announcement could have an adverse effect on the ability of Choco Up or the combined
entity to retain customers and retain and hire key personnel and maintain relationships with their suppliers and customers and on their
operating results and businesses generally; (vii) any changes in the business or operating prospects of Choco Up and the combined entity
or their businesses; (viii) changes in applicable laws and regulations; and (ix) risks relating to Choco Up&rsquo;s and the combined
company&rsquo;s ability to enhance their services and products, execute their business strategy, expand their customer base and maintain
stable relationship with their business partners.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
further list and description of risks and uncertainties can be found in the proxy statement that will be filed with the SEC by the Company
in connection with the proposed transactions, and other documents that the parties may file or furnish with the SEC, which you are encouraged
to read. Should one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect, actual results
may vary materially from those indicated or anticipated by such forward-looking statements. Accordingly, you are cautioned not to place
undue reliance on these forward-looking statements. Forward-looking statements relate only to the date they were made, and the Company,
Choco Up and their respective subsidiaries and affiliates undertake no obligation to update forward-looking statements to reflect events
or circumstances after the date they were made except as required by law or applicable regulation.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>No
Offer or Solicitation</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
press release is not a proxy statement or solicitation of a proxy, consent or authorization with respect to any securities or in respect
of the transactions described above and shall not constitute an offer to sell or a solicitation of an offer to buy the securities of
Choco Up, the Company or the combined company, nor shall there be any sale of any such securities in any state or jurisdiction in which
such offer, solicitation, or sale would be unlawful prior to registration or qualification under the securities laws of such state or
jurisdiction. No offering of securities shall be made except by means of a prospectus meeting the requirements of Section 10 of the Securities
Act of 1933, as amended, or an exemption therefrom.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Participants
in the Solicitation</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company, Choco Up and their respective directors and executive officers may also be deemed to be participants in the solicitation of
proxies from the shareholders of the Company in connection with the proposed transaction. A list of the names of such directors and executive
officers and information regarding their interests in the proposed transaction will be included in the proxy statement pertaining to
the proposed transaction when it becomes available for the proposed transaction.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Additional
Information and Where to Find It</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company will file with the SEC and mail to its shareholders a proxy statement in connection with the proposed transaction. Investors
and shareholders of the Company are urged to read the proxy statement when it becomes available because it will contain important
information regarding the proposed arrangement. You may access the proxy statement (when available) and other related documents filed
by the Company with the SEC at the SEC&rsquo;s website at www.sec.gov. You also may obtain the proxy statement (when it is available)
and other documents filed by the Company with the SEC relating to the proposed arrangement for free by accessing the Company&rsquo;s
website at http://www.plutusfingroup.com./en/index.php..</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
more information, please contact:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investor
Relations:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plutus
Financial Group Limited</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attn:
Jeff Yeung</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ir@plutusfingroup.com</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

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