Company: SUND
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001493152-25-022380
Chunk: 54

Company: Sundance Strategies, Inc.
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 2
Chunk 54
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 results could differ materially from those stated or implied by such forward-looking statements due to risks and
uncertainties associated with our business. Although we believe that the expectations reflected in the forward-looking statements are
reasonable, we cannot guarantee future results, levels of activity, performance or achievements. Moreover, neither we nor any other person
assumes responsibility for the accuracy and completeness of these forward-looking statements and we hereby qualify all our forward-looking
statements by these cautionary statements.

These
forward-looking statements speak only as of their dates and should not be unduly relied upon. We undertake no obligation to amend this
report or revise publicly these forward-looking statements (other than pursuant to reporting obligations imposed on registrants pursuant
to the Exchange Act) to reflect subsequent events or circumstances, whether as the result of new information, future events or otherwise.

The
following discussion should be read in conjunction with our financial statements and the related notes contained elsewhere in this report
and in our other filings with the Commission. 

Overview

Legacy
Business (Overview):

Our
historical business model focused on purchasing or acquiring life insurance policies and related residual interests, such as net insurance
benefits (NIBs). These NIBs provided us with the right to receive a portion of settlement proceeds from third-party-held policy portfolios,
after associated servicing and financing costs. As of the date of this report, we no longer directly hold NIBs or life insurance policies.

13

Current
Focus:

During
the latter part of the fiscal year ended March 31, 2021, we began developing an additional business offering, providing professional
services to specialty structured finance groups, bond issuers and life settlement aggregators. We have assembled an experienced team
from the life settlement marketplace, as well as from other areas such as financial services and public financial markets. As a professional
services provider, we apply industry best practices to advise on the selection of specific portfolios of life insurance policies that
are tailored to meet the needs of its clients. Our clients may include bond issuers, bond investors, or other structured finance product
issuers. We develop strategies and methodologies which include the acquisition of life insurance portfolios, then uses common structured
finance techniques and proprietary analytics to structure bonds for issuances, including principal protected bonds. Our goal is to deliver
long-term value and profitability to shareholders by growing our professional services business and asset base, resulting in the ability
to pay dividends to its shareholders.

The
Company has developed an additional business offering working closely with bond