OFFERING SUMMARY

Company Seeks $500,000 in Venture Capital in Return for 25% Interest in a Patented Product with Immediate Demand Appeal.

INTRODUCTION: Panamor Business Group, Inc. Has Obtained World Rights for a Simple Household Product shown to have an Immediate Demand - known as 'EZ-Zack'.

Panamor has obtained patent rights for a unique and extremely useful product attractive to several hundred million households worldwide. Already successful in Sweden, Panamor plans refinements to the design and manufacture of this simple product for the North American market. It will be made in the USA.

The product, known as EZ-Zack, is a high impact plastic ring about the size of the rim of a trash can designed to hold a plastic trash bag in an open position for easy collecting of leaves, grass clippings and other debris. With a grasping handle, a person can hold the open bag with one hand to rake leaves, or drop debris into the bag with the free hand. With the optional wall mount and ground spear attachemants, of course, both hands are free.

INVENTED IN SWEDEN, EZ-ZACK IS A ONE OF A KIND PRODUCT WITH NO KNOWN COMPETITION

Panamor's research indicates there is no known direct competition for the EZ-Zack product anywhere in the world, and therefore, the company enjoys exclusivity of the EZ-Zack product. With potential sales in the tens of millions - even 100's of millions, Panamor has no competition for the sale of the EZ-Zack.

PANAMOR SEEKS $500,000 IN INITIAL FUNDING TO SET UP MANUFACTURING AND MARKETING IN THE USA/NORTH AMERICAN MARKET

Panamor seeks only $500,000 in venture capital funds to begin manufacture and marketing for EZ-Zack in North America. The product is currently manufactured and assembled in Scandinavia and China. Initial costs to make EZ-Zack includes up to $150,000 for precision injection molding dies along with setting up offices and computer equipment, creating a sales force and general office expenses (full spreadsheets available).

In return for a $500,000 capital commitment Panamor offers a 25% undivided interest in Panamor's EZ-Zack product world wide. Panamor will also repay the entire amount from first available net proceeds from the sale of EZ-Zack.

PANAMOR'S SIMPLE PRODUCT CREATES ITS OWN DEMAND IMMEDIATLEY ON SITE

EZ-Zack is a natural product that will be easily noticed, because persons with gardens and lawns needing cleanup of grass clippings and leaves will immediately want one when they see it. Not just for domestic use, EZ-Zack will also be an efficient time and energy saver in the commercial market for road cleaning crews, workshop cleanups, school maintenance, etc.

EZ-Zack is Virtually Indestructible. Injection Molded Plastic, EZ-Zack is Designed and Built to Last Two Lifetimes and will need Virtually No Customer Support - Except to take orders for Follow-Up EZ-Zack Accessories

EZ-Zack is a solid, lifetime designed product that will never break or wear out. The only moving part is the retention strap, which in ten years of use in Sweden have never been replaced, but can be sold as a replacement part separately. The wall mount bracket and ground spear accessories will not break or wear out within a human lifespan under normal use. Therefore, customer support will be at an absolute minimum, in fact, more or less, a sales order desk selling EZ-Zack accessories.

EZ-Zack will be sold with a lifetime replacement guarantee.

GROSS MARGINS ON SALES FORECAST GREATER THAN 50%

Panamor's EZ-Zack product is a one-of-a-kind item with virtually no competition in the marketplace. Therefore, the opportunity for substantial gross margins from unit sales can be realized. EZ-Zack, without the accessories, will cost from as low as $5.50 to as high as $7.50 to make - depending on volume and manufacturing source. By averaging G & A and sales costs into product costs at a factor of 10%, EZ-Zack F.O.B. 'our' warehouse is expected to wholesale from as low as $12.10 to $16.50 per unit based on volume. As retailers like Home Depot and others aim for a 50% markup on this type of retail item, the basic EZ-Zack unit can sell for $19.95, providing retailers margins of more than 50%;

Retail - $19.95
Cost (including 50-cents per unit shipping) - $12.60
Profit - $ 7.35
Retailer's gross margin on single unit sales - 37%

Panamor's chief financial officer has calculated a *realistic assumption for EZ-Zack unit sales for a one (first year) and five year period - based entirely on residential unit sales. Commercial factors like schools, city parks, golf courses, highway maintenance companies, factories, workshops, etc. have not been included in these sales forecasts.

Sales forecasts

North American Households - 117,000,000
Estimated percentage of buyers (modest) - 5%
Total unit sales forecast - 5,850,000
Wholesale price (w/shipping) - $12.60
Gross sales - $73,371,000

Operational costs:

Manufacture (MFG) - $5.50
Shipping (if Panamor covers delivery costs) - .50
Total MFG (delivered) - $6.00
Total cost of 5,850,000 units - $35,100,000
Profit from sales - $38,271,000
Gross margin on sales - 52%
VC Partner's Estimated Net Cash by End of Year-5- $9,967,750

*Americans buy 7 million lawnmowers every year

EXPERIENCE

Panamor's management team includes experienced marketing, sales, and team management personnel. Panamor's Chairman has international marketing experience, from which he has obtained Panamor's valuable patent rights for EZz-Zack world wide. EZ-Zack can easily be manufactured and drop shipped directly to retailers, reducing the need for an employee intensive operation. Panamor's team has carefully researched the world market. The manufacture of the EZ-Zack product and will utilize its European, North American, and Asian market connections to explode the product on a world scale.

$36 MILLION IN GROSS SALES IN LESS THAN 3-YEARS (NORTH AMERICA ONLY)

Revenue Forecasts: EZ-Zack is expected to reach up to 2.5% of North American residences in less than three years - forecasting sales of up to $3 million units for estimated gross sales of $36 million and net results of $18 million.

Venture Capital partner's potential share of net profits is estimated at $4.5 to $5 million by year-3. Five-year projections indicate over $9 million paid to Panamor's VC Partner.

Please contact Michael A Kahn, Senior Vice President, Panamor Business Group, Inc.: 941.739.3990, or Email: mike@golfmak.com.

Michael A Kahn, Senior Vice President
Panamor Business Group, Inc.
P: 941-739-3990
Email: mike@golfmak.com

So, let's get to the product….

So what is the product and why does Panamor forecast selling it to virtually every household in America?

EZ-Zack - Makes an easy and manageable open mouth out of any trash bag.

EZ-Zack is one of those inventions we probably all thought about while raking grass or leaves, or sweeping up sawdust in the workshop.

However, we didn't patent it!

They did!

This very simple tool turns a plastic trash bag into a pail you can hold in one hand, and easily sweep debris into with the other hand.

So darn simple.

Absolutely a must for every home, workshop, and garden shed - virtually everywhere!

EZ-Zack converts an ordinary trash bag conveniently into a manageable trash pail.

Over 117 million households in North America will want at least one EZ-Zack.

Made in USA, this product is sturdy, simple, and so useful.

USA made quality will guarantee EZ-Zack for life.

• Rake and bag leaves easily with one hand free.
• Wall mount it in workshop or garage with easy to manage accessories
• Stand it up for tailgate parties, on the beach, at a soccer game
• Simple parts virtually indestructible
• Handy in Workshop, Garage, Garden Shed, Beach Days, Tailgate Parties, Park Picnics
• Uses almost no Trunk Space and Stores Anywhere

Intended suggested retail price (MSRP) in USA: $19.95 ($29.95 with accessory set).

Panamor believes EZ-Zack will become a common household item. Research has identified 67,292 major retail outlets in the USA, 1,326 in Canada and 1,333 in Mexico for a total of 69,951 major North American stores. Thousands of additional outlets will include local and regional supermarkets, department and hardware stores. North American demand comes from over 117 million households. Demand will also come from commercial interests like schools, city and county parks, national parks, golf courses, theme parks, restaurants and an endless variety of businesses.

The investor or lender will also share in another handy product…

TIDYMAKER

Tidymaker - Hang just about anything you could not easily hang before.

• Clever Universal Hook for workshop, garage, broom closet, garden shed and many other places where you want to organize things off the floor or table
• Easily and securely hangs hoses, extension chords, odd shaped tools, ball caps, hand tools, baseball bats, tennis racquets, and hockey sticks, watering cans, beach chairs - just about anything
• It is such a simple product, but strong enough to hang and securely hold an average bicycle, or child's tricycle.
• Holds up to 50 pounds
• Mounts with two simple screws
• Every home will have dozens of these handy hook devices.
• Available in 4-pack, 12-pack and 36-pack.

Deal Points and Use of Funds

100% of investor's or lender's funds (Funding) will go to develop, manufacture, and market the two products (EZ-Zack and Tidymaker).

Funding source will be provided clear progress benchmarks as funds are drawn to pay for G & A, manufacturing, services, supplies, travel expenses and sales persons.

According to Panamor's financial officer, Harald Flom-Jacobsen, the use of investor's (lender's) funds will top out at the end of the fifth month before positive cash flow reverses the trend. Cash flows are anticipated to be entirely positive going forward with forecast total revenues and net income before taxes after month 12 of $1,788,375, from which a lender may be fully repaid.

Use of investor or lender's funds may be less than the $494,104 anticipated above based on various supplier-manufacturer invoicing policies. For instance, one die maker has indicated they would amortize the cost of the dies over a period of time rather than demanding payment of the entire amount upon delivery of the finished (working) dies. If orders and sales of product accelerate as anticipated, based on the Scandinavian sales history of over 75,000 EZ-Zack units sold at $45.00 each, cash flows in the third and fourth month should reduce the need for the investor or loaned funds.

The first-year P & L reasonably anticipates net operating income (NOI) before taxes and debt repayment of $1,788,375.

If the source of seed funds is a loan, debt may be fully cleared after month ten.

Contact Mike Kahn

P: 941-739-3990

Email: mike@golfmak.com