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AI REV

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RUPES USA, Inc.

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Katzke & Morgenbesser LLP

Katzke & Morgenbesser LLP is a boutique law firm specializing in a broad array of executive compensation-related matters. We have extensive experience representing senior corporate executives and other management employees, companies, boards of directors and compensation committees with respect to complex and sensitive employment, severance, retirement, consulting, equity and other incentive compensation arrangements. Such representations are often in connection with public and private business combinations, acquisitions and divestitures for corporations and partnerships. Each of our named partners has more than twenty-five years of experience in executive compensation. As former partners at major New York and international law firms, we are uniquely situated to provide independent, high quality, focused and responsive service without the likelihood of potential conflicts of interest. Our Firm counsels clients primarily with respect to executive compensation-related matters. We routinely provide consulting, drafting and negotiation guidance to individuals, companies, boards of directors and compensation committees on a wide range of topics, including the following areas: - Employment, Severance, Retention and Consulting Agreements - Non-Competition, Non-Solicitation and other Restrictive Covenants - Equity and Cash-based Incentive Compensation - Deferred Compensation Arrangements - Partnership Arrangements - Retirement Arrangements/SERPs - Rabbi Trusts and other Funding/Financing Vehicles - Change in Control Programs and Arrangements - Code Section Section 409A Reviews - Advisory Services to Boards of Directors and Compensation Committees

Protime Sports Inc.

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Fisher Barton

Fisher Barton is a prominent manufacturing company with over 50 years of experience, founded in 1973 by metallurgist Richard L. Wilkey. Headquartered in Watertown, Wisconsin, the company has grown to employ more than 900 people worldwide. It operates as a group of independent manufacturing companies, including Fisher Barton Blades and Thermal Spray Technologies. The company specializes in materials and surface engineering, offering a diverse range of products such as industrial knives, lawnmower blades, agricultural knives, and thermal spray coatings. Fisher Barton is recognized for its metallurgical expertise, supported by an in-house lab that enhances product development and quality assurance. The company serves major clients, including John Deere, and has been acknowledged for its excellence in supply and innovation. Fisher Barton continues to focus on technological advancements and employee development to maintain its leadership in the industry.