Tom Roeder Email & Phone Number

Rogers, Arkansas, Us

• CFO of Daisy Outdoor Products, Crosman Corporation and all related international companies under the BRS Air Devices Holdings umbrella: Gamo Outdoor S.L.U. (Spain), BSA Guns, Ltd. (UK), and Rececho S.A. de C.V (Mexico)• Responsibilities include also US HR• Recent accomplishments include o 2024 acquisition of Crosman Corporation o maintaining adequate cash liquidity while ramping new brand to over $100M in sales o 2022 $105M debt recapitalization o reduction of working capital (as a percent of sales) via inventory and receivables management o corporate (legal) entity restructuring to support new brands and new lines of business

Rogers, Arkansas, Us

• Responsible for entire Daisy US finance team, Controller’s Office & Treasury, plus the Human Resources department• Financial responsibilities include all general ledger accounts & reconciliations, closing, financial statements and reporting for Daisy US, as well as global consolidation of international entities, bank reporting, calculation of borrowing base & monitoring / forecasting debt covenant compliance• Also responsible for cash forecasts, credit limits, general accounting (A/R, A/P, payroll), quarterly P&L forecasts, annual budget process, ad hoc financial analytics & project reviews, and evaluation of potential acquisitions• Specific activities include corporate consolidation, Board reporting, managerial reporting & analytics, development of metrics and KPIs (DSO, collection effectiveness, receivables turnover, invoice processing cost, exception rate, etc.), weekly cash & debt forecasts, managing revolver draws, ensuring adherence to banking agreements (including covenant & reporting compliance), S&OP process, and driving special projects including PE-related activity (Q of E reviews, data room management, financial data package, banker warm-up materials, CIP/CIM, SPA/EPA schedules, management meetings, etc.)• Role accomplishments include: o Created new sales & margin analytics for Board reporting o Created new forward-looking bank covenant models o Shortened month-end close from 5 days to 3 days o Drove collection of $470k of grant monies from the AEDC o Drove improvements in Receivables: > 120 days items reduced from 2.4% to 0.2% & % current increased from 84% to 92%; reduced chargebacks by $350k annually o Improved working capital as a % of sales by 260 BPS o Saved > $50k annually in health insurance by challenging stop-loss settings during renewal process o Selected & implemented SaaS sales tax solution to comply w/ new state economic nexus laws; registered & began filing sales tax in 30+ states

• Developed a new startup in Northwest Arkansas for the provision of medical and therapeutic massage treatments• Financial responsibilities included overall P&L and Balance Sheet, annual budget, long term business plans, cost control, new business & new services review / valuation, contract review, and vendor selection• Accounting responsibilities included billings and collections, managing accounts payable and receivable, bank deposits, monthly reconciliations, tax preparation / payment, and periodic financial closes• Operational responsibilities were IT and technical support, ensuring proper operation of all equipment, internet connections, routers, new equipment purchases, and data back-up• Also was responsible for multiple other activities associated with a startup: inbound/ outbound sales calls, networking and promotional events, follow-up communications, building strategic alliances, gaining referrals/ recommendations from past clients, developing social media relationships, creating marketing plans, managing social media accounts, brand development, special events, and reputational marketing

Bentonville, Arkansas, Us

• Senior Director on Walmart US Merchandise Finance & Strategy team supporting the $81 billion Consumables / Health & Wellness business unit• Responsible for all aspects of P&L budgeting, forecasting, month-end analytics, and weekly updates• Responsible for annual operating plan for both Merchant plans (sales, cost of sales, gross profit) and Overhead plans (SG&A and support costs)• BU driver for Walmart US ‘Better Buying’ initiative (supplier terms rationalization project and COGS reductions)• Cross-functional team driver (pricing, replenishment, planning, merchandising, payer relations) ensuring delivery of financial targets and commitments• Strategic thought partner with the top leadership team (SVP’s and VP’s) across the business• Simplified P&L structure, eliminating unnecessary and confusing inter-company lines• Implemented zero-based budgeting for selected P&L line items, reducing Outside Services by $12M• Minimized Sales, COGS and Margin forecasting errors by process re-design and partner education• Led P&L meetings reviews focused on sales, COGS and gross margin for executive team and provided performance evaluation metrics - month-end P&Ls at department, division and consolidated BU level, BU-level P&L decks, across the BU • Evaluated success or failure of trial and promotional programs• Increased visibility & action on inventory valuation issues (shrink vs overage, inflation and cost increases, etc.)• Negotiated directly with Pfizer to stop a no-ship issue during supplier negotiations in ‘better buying’ program

Bentonville, Arkansas, Us

• Senior Director in Walmart’s $33 billion Health and Wellness SBU with responsible for the Pharmacy Pricing, Rx Planning, and Third Party Analytics departments• Pharmacy Pricing department responsible for Rx pricing strategies, initial margin, store profitability, statutory compliant pricing, and pricing maintenance on > 10k NDCs / items• Planning department responsible for budgeting, forecasting, and strategic goal setting for the $18 billion Rx P&L within the Health and Wellness SBU, as well as direct support for the Rx Merchant buyer teams including driving growth, analysis of performance, and opportunity identification• Analytics department responsible for providing detailed financial analysis of 3rd Party pharmacy contracts (e.g. PBM, direct to employer, DIR impact, etc.), network geographic access reviews, new business profitability modeling, and participation in client RFP responses• Identified business-critical COGS and gross margin issues including $70M inventory overage, decreases in PBM (pharmacy benefit manager) reimbursements, and increases in PBM deductions. Issues led to the creation of new Operations team to provide real-time monitoring of PBMs, renegotiation of all Rx discount card contracts and set the foundation for items to be reviewed and actioned in weekly P&L recovery meetings• Created branded Rx cost analysis leading to a full Rx distributor RFP, impacting ~ $10 billion of COGS spend• Created a new tool to review expected COGS savings & current pharmacy drug costs, highlighting items with poor margin, and automatically sending emails to the appropriate buyer for review & follow up• Created ROI-based calculator to evaluate return on script purchases & to recommend a decision on script buys• Drove ‘Pricing Accuracy’ project resulting in more appropriate Rx product selection / dispensing, better cost of goods sold, and elimination of inappropriate SKUs (similar drug at higher cost)

Bentonville, Arkansas, Us

• Senior Director in Walmart’s $29 billion Health & Wellness SBU with responsibilities for analyzing overall business objectives, and for the development, communication, and implementation of business strategies• Led Analytics department for the $16 billion H&W Healthcare Solutions Division (division inclusive of Rx Merchandising, Third Party Contracting, Health Services, and Billing & Reconciliation functions)• Functioned as chief of staff for divisional Senior Vice President• Drove the Budgeting, Forecasting, CapEx, & Performance Analysis processes for WMT Healthcare Solutions• Managed Health & Wellness Healthcare Solutions Strategic development and long-term roadmap• Served as Subject Matter Expert for on P&L, Balance Sheet, and other related financial issues• Drove financials for exit strategy on specific Rx items (large one-time buys with potential expiry issues)• Modeled in-store vs central fill SKU rationalization based on inventory turns and drug cost1

Bentonville, Arkansas, Us

• Director of Finance in Walmart’s $28 billion Health & Wellness SBU with initial responsibilities over Walmart’s Optical Labs; responsibilities expanded to include Walmart’s Non-Store Pharmacies, the Clinics @ Walmart program, 3rd Party Health Care Contracting, and Walmart’s Low Price Pharmacy Network• Created all financial analytics related to multi-billion dollar Walmart / Humana co-branded Medicare Part D program; finance support for project from initial concept modeling all the way through launch & post go-live• Led strategic development, influenced functional strategy and long term planning for WMT’s internal manufacturing & sub-contract Optical Labs, including manufacturing capacity rationalization resulting in ~$25 million annualized savings• Developed financial model & process for reviewing prescription file acquisitions; acquisitions ranged from individual stores files (~$500k) to regional chain offers ($250M to $300M)• Created statistical analysis of Clinics @ WMT, proving positive financial impact of new retail clinics• Brought ROI-centric & DCF analytical perspective to WMT’s Specialty & Mail Order pharmacies as well as to WMT’s Central Fill strategy• Managed financial planning & budgeting process, reviewed initial targets established by corporate leadership; identified risks, opportunities, & potential big bets associated w/ meeting targets based on operational realities; communicated w/ business partners on potential impacts of decisions related to the Plan• Directed capital planning for the Optical division ensuring alignment w/ overall division strategy & required ROI; included assessments on key risks & assumptions• Created many executive communication decks: Walmart / Humana co-branded Medicare Part D program, Clinics @ Walmart financial impact, Optical lab capital requirements, Central Rx Services program, etc. • Developed cost accounting practices & reporting, bringing visibility to savings potential in internal manufacturing locations

Austin, Texas, Us

• Finance client manager on a $95m SAP installation project for inventory tracking, valuation and order planning• Retired multiple legacy mainframe systems as part of implementation; ~$20 million annual savings• Responsible for Blueprint, Realization, Test, and Deployment within SAP R/3 of Planned Future Product Cost, Standard Inventory Valuation, Inventory & WIP Analysis / Reporting, Product Profitability Analysis, and Dashboards related to Inventory metrics and analysis (blueprint & realization phases complete, test in process)• Focused on improved analytical capabilities and increased functionality as opposed to a top-down mandate of new Enterprise wide system

Austin, Texas, Us

• Provided Financial support (budgeting / forecast / actuals / variance analysis / corrective actions) to FSL Chief of Staff; with Global IT, QA, & Procurement Finance Controllers as direct reports• Developed supplier metrics (order fill rate, on-time delivery, incoming quality) for domestic and China-based suppliers and coordinated annual supplier reviews• Also led development team focused on improving the Finance Analyst role in Freescale via training, increased communication, and process re-design; analyzed & improved annual Freescale’s annual budget process as well as structural improvements for overall Finance department organization• Created Finance section of quarterly Board of Director’s presentations after Freescale spun out from Motorola (also was coordinator for the “go private” presentation for the LBO investor consortium which purchased Freescale)

Austin, Texas, Us

• Requested by CFO to reprise Global Controller role running Cost Accounting department due to organizational holes and training issues within Finance• Managed USA contingent of staff down from five to zero via improved analysis techniques, role alignment, and transfer of workload to China (changed from silo-oriented to task based work flows). Includes coordinating of final transition of own role to China. All transitions managed without layoffs – maintained both department productivity and morale during entire transition• Designed & implemented processes for monitoring / adjustment of inventorible absorption rate (~$70m impact)• Proposed and implemented new processes for both non-inventory and inventory Joint Venture assets

Austin, Texas, Us

• Drove all aspects of the Budget & Forecast processes for all of Motorola’s Semiconductor Products Sector Manufacturing segment ( $3 billion annual owned expense)• Ensured accuracy of Manufacturing finance data during monthly and quarterly close via weekly expense forecasting, pre-close expense estimates, and workday one process monitoring• Led SOx compliance, reporting, and attestation within the Technology & Manufacturing Group• Drove reserve process in T&M for monthly reporting of reserve requirements to Sector and quarterly presentations to external auditors (KPMG)• Mentored employees in order to help improve performance, job satisfaction, rating, and goal completion

Austin, Texas, Us

• Responsible for all inventory accounts on Motorola SPS’s Balance Sheet across all worldwide entities ( ~ $1 billion of inventory, gross). Also responsible for the accuracy of related flows of inventory values through the P&L• Managed a team of 24 people; down via consolidation and work load improvement from a pre-consolidation high of > 60 Cost Accountants• Drove all world-wide clearing account balances to lowest consistent values ever (zero)• Created new methods for analyzing inventory movements between the Balance Sheet and the P&L• Wrote corporate policy for Raw Materials inventory reserves

Austin, Texas, Us

• Managed the initial creation & growth of the SPS Cost Accounting Center of Excellence (COE) in Tianjin, China• COE was eventually responsible for all Cost Accounting functions - from setting new inventory standards to all inventory related month-end closing activities & general ledger entries for all eight major SPS legal entities and six minor entities (regional sales offices and distribution centers)• Managed all local team of 2 supervisors and 11 accountants• Deputized as acting China Regional Controller during Q2 & Q3 2000 while that position was vacant

Austin, Texas, Us

• Calculated and executed (via Corporate Netting) all foreign currency hedging for all entities within the Motorola SPS EMEA region (UK, France, Germany, Sweden, Italy, etc)• Led the EMEA / ON Semiconductor invoicing project - coordinated the calculation and invoicing of all contractually allowable management services charges from Motorola SPS to On Semiconductor for all Motorola SPS EMEA entities• Participated in European cross-Sector team for defining common job roles and responsibilities across entire Motorola EMEA• Supervised two staff and their duties: Month-end accounts reporting to Motorola UK corporate, month-end closing of operational P&Ls, calculation and filing of UK VAT returns, reserves system coordination and reporting for SPS EMEA, UK Legal Transfer price reviews

Austin, Texas, Us

• Drove and prepared of all aspects the South Queensferry, Scotland, MOS 16 wafer fab factory’s annual budget and quarterly forecasts ( ~ $125 million expense per annum)• Also responsible for Facilities and HR finance support• Identified & corrected major financial issues related to the P&L during monthly close process• Created analysis of monthly operating results for senior management• Created special analysis related to Gross Margin, Die Cost, and Product Profitability• Led financial evaluation and feasibility studies of capital expenditures and expansion projects (total of $186 million in capital spend approved over 8 projects)• Drove development of factory five-year plans• Participated in factory operational teams focused on achieving site goals (examples include the 1998 site goal of on-time delivery and the 1999 expenditure control team)• Provided SPS Business Groups with manufacturing data / analysis / operational results

Austin, Texas, Us

• Financial Analyst for SPS Business Group; created and analyzed Departmental and Division sales budgets• Analyzed and reported division’s actual performance; prepared monthly operational reviews• Calculated, proposed, and booked monthly sales reserves & inventory reserves entries• Drove Division's Product Portfolio Management Team and also Sector Portfolio Management Counsel• Specific achievements include: Creation of the initial Motorola / Seimens joint venture financial statements. Generated the Flash Memory 10 year plan (which included internal production, joint venture manufacturing, and finished goods Buy/Sell activity). Assisted with the DRAM 10 year plan. Implemented a new methodology for calculating the royalty liabilities resulting in a lower liability and cash payments to Toshiba. Participated in DMPD/KLM partnership meetings in both Austin, Texas and in Kuala Lumpur, Malaysia.

Austin, Texas, Us

• Planned and executed internal audits of inventory & administrative areas• Researched inventory problems & implemented solutions• Created new inventory bank networks for purchased factories and new internal manufacturing areas• Assisted Corporate Auditors during site audits• Areas of inventory responsibility were: Factories (MDAD Final Test, MOS 10, MOS 8 & MOS 8 Probe, MOS 2 & MOS 2 Probe, ULSI, APRDL, Austin Assembly), as well as Distribution Centers (Ed Bluestein and Oak Hill Shipping & Receiving). Inventory responsibilities also included weekly reviews of shipping and intransit inventory banks. Non-inventory audits included: Precious Metals, Export Controls, Proprietary Information and IP audits, House Order reviews, and daily reviews of all receiving docks at Ed Bluestein. Other activities included: Developing and issuing Proprietary Information newsletters. Participated in the Attendance Tracking team. Wrote Local Operating Procedures for inventory maintenance, off-site assets, and inventory cycle counts

Gb

• First participated in and ultimately led audits of various clients in the banking, high tech, and medical fields• Audited cash, receivables, inventory, fixed assets, payables, long-term debt, and payroll• Created fluctuation analysis of P&L line items and cash flow statements• Obtained management representation letters, wrote audit reports and had general client interaction at all levels (accountant though CEO)

Mba, Finance, Strategy

Bba, Major: Accounting Minor: Economics