Company: GOLD
Filing Date: 2025-10-02
Form Type: DEF 14A
Source: 0001193125-25-227657
Chunk: 18

Company: Gold.com, Inc.
Filing Date: 2025-10-02
Form: DEF 14A
Chunk 18
---
’s Bowers Galleries in financing purchases of rare coins and precious metals products, both through precious metal repurchase arrangements in which the Company received a fee based upon the commodity value of the coins and through loans to Stack’s Bowers Galleries from the Company's subsidiary Collateral Finance Corporation ("CFC") secured by coins or precious metals. We believe that all such transactions were on terms no less favorable to the Company than would be obtained from an unaffiliated third-party.

During fiscal 2025 prior to the Merger, Company transactions with Stack's Bowers Galleries were (i) sales of $127.1 million and purchases of $101.7 million, (ii) earned interest income from secured loan receivables of $0.2 million and from finance products and repurchase arrangements of $3.2 million, and (iii) earned income from royalties of $0.8 million. During the period, the Company incurred $0.1 million in selling, general, and administrative expenses, which consisted of advertising costs and lease-related expenses under a subleasing agreement with Stack's Bowers Galleries. During this period, the largest aggregate amount of principal outstanding under loans to Stack’s Bowers Galleries was $4.8 million, and the borrower repaid a total of $4.8 million of principal. The weighted average interest rate on indebtedness in this period was 8.0%.

<div align='center'>12</div>

Our Board of Directors has adopted a written “Statement of Policy Regarding Transactions with Related Persons.” Our policy requires that a “related person” (as defined in paragraph (a) of Item 404 of Regulation S-K) must promptly disclose to our General Counsel any proposed “related person transaction” (defined as any transaction or series of related transactions that is reportable by us under Item 404(a) of Regulation S-K in which we are or will be a participant and the amount involved exceeds $120,000) in which such related person has or will have a direct or indirect material interest, together with all material facts with respect thereto. Our General Counsel must promptly communicate such information to our Audit Committee (references in this paragraph to the Audit Committee include any other independent body of our Board of Directors, which may act instead of the Audit Committee). No related-person transaction will be entered into without the approval or ratification of our Audit Committee. It is our policy that directors interested in a related-person transaction will recuse themselves from any such vote. Our policy does not specify the standards