Volcon ePowersports, Inc. Annual report pursuant to Section 13 and 15(d)

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The price per share of the conversion feature embedded in the debt instrument.

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Face (par) amount of debt instrument at time of issuance.

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Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.

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Amount, before accumulated amortization, of debt issuance costs. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs.

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The cash inflow from the issuance of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.

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