Mr. Cameron Wickham reports

DELOTA ANNOUNCES RETAIL PARTNERSHIP IN EASTERN CANADA

Delota Corp.'s wholly owned subsidiary, 2360149 Ontario Inc., doing business as 180 Smoke, has entered into agreements with 180 Global, a private Quebec-based business in the nicotine vape sector, relating to the licensing of Delota's flagship 180 Smoke brand for retail on-line sales of vape products in certain specified provinces. Under the terms of the agreements entered into in connection with the retail partnership, 180 Global has limited authorization to use the 180 Smoke brand in connection with the sale of vape products in the provinces of Quebec, New Brunswick, Nova Scotia, Newfoundland and Labrador, and Prince Edward Island. 180 Global will assume operational functions in the regional markets to effect the retail partnership. In exchange, certain service fees and a royalty fee will be payable to 180 Smoke by 180 Global in connection with the retail partnership and sales of vape products in the regional markets.

As a result of the retail partnership, Delota anticipates there may be a reduction in reported revenues and expenses on its consolidated financial statements, as operational functions are transitioned from 180 Smoke to 180 Global. These changes are expected to be reflected in Delota's future consolidated financial statements as the company adjusts its operational structure in connection with the retail partnership. Management believes that, if successful, the retail partnership may have a positive impact on profitability in the regional markets, which would be reflected in future financial results.

About Delota Corp.

Delota is the largest omnichannel specialty vape retailer in Ontario with a mission of becoming one of the largest national specialty retailers of nicotine vape and alternative tobacco products. The company's growth strategy includes aggressively expanding its flagship brand, 180 Smoke Vape Store, by expanding its retail footprint organically in Ontario and select provinces across Canada, by strengthening its national e-commerce platform, and through strategic mergers and acquisitions to accelerate growth and market consolidation. The company is committed to expanding its nicotine product assortment, enhancing customer experience and increasing its registered customer base, which now exceeds 280,000 accounts.

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