Skip to content
KStart free
AI InfrastructureDefenseQuantumAll studies →

CEA Industries Inc. BNC US Equity

Consumer Staples · CIK 1482541 · FY ends Apr 30
$3.01
+0.00 (+0.00%)
USD · as of 2026-08-28 · marketstack

CEA Industries Inc. (Nasdaq: BNC), an SEC filer in Agricultural Services, closed at $3.01, +0.0%, on 2026-08-28, with a market cap of $124M, a return on equity of -29.3%, a net margin of -112.2% and 3-year sales growth of -41.0%. Institutional ownership, earnings history and filed financials are on the tabs below.

BNC · 10-K · period ended 2021-12-31

← all BNC documents
filed 2022-03-29 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

blocks 81680 of 4,563366k characters rendered

Item 1A. Risk Factors 18

Item 1B. Unresolved Staff Comments 36

Item 2. Properties 36

Item 3. Legal Proceedings 36

Item 4. Mine Safety Disclosures 36

Part II

Item 6. Selected Financial Data 38

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 51

Item 8. Financial Statements and Supplementary Data 51

Item 9A. Controls and Procedures 51

Item 9B. Other Information 52

Part III

Item 10. Directors, Executive Officers and Corporate Governance 53

Item 11. Executive Compensation 59

Item 14. Principal Accountant Fees and Services 66

Part IV

Item 15. Exhibits and Financial Statement Schedules 68

Signatures 69

In

this Annual Report, unless otherwise indicated, the “Company”, “we”, “us” or “our” refer

to CEA Industries Inc. (formerly known as Surna Inc.) and, where appropriate, its wholly-owned subsidiary.

Hemp

and marijuana are technically both part of the “Cannabis sativa L.” plant. “Hemp” is a term used to classify

varieties of cannabis that contain 0.3% or less tetrahydrocannabinol (“THC”) content (by dry weight), the principal psychoactive

constituent of cannabis. Hemp and its derivatives were federally legalized in the United States as part the Agricultural Act of 2018.

“Marijuana” is a term used to classify varieties of cannabis that contain more than 0.3% THC (by dry weight). Marijuana is

not federally legal in the United States. Many states, however, have taken action to make marijuana legal for all purposes, made it available

for medical uses, decriminalized it or a combination thereof. We currently provide nearly all of our products and services to customers

that cultivate marijuana. In this Annual Report, unless otherwise indicated, “cannabis” refers to “marijuana.”

Although

our customers do, we neither grow, manufacture, distribute nor sell cannabis (marijuana) and hemp or any of their related products.

CAUTIONARY

STATEMENT

This

Annual Report on Form 10-K, including “Management’s Discussion and Analysis of Financial Condition and Results of Operations”

in Item 7, contains forward-looking statements that involve substantial risks and uncertainties. These forward-looking statements are

not historical facts but are based on current management expectations that involve substantial risks, uncertainties, and other

factors, some of which are beyond our control and difficult to predict and could cause actual results to differ materially from those

expressed in, or implied by, these forward-looking statements. Forward-looking statements relate to future events or our future financial

performance. We generally identify forward-looking statements by terminology such as “may,” “will,” “should,”

“expects,” “plans,” “anticipates,” “could,” “intends,” “target,”

“projects,” “contemplates,” “believes,” “estimates,” “predicts,” “potential”

or “continue” or the negative of these terms or other similar words. All statements, other than statements of historical

fact, are statements that could be deemed forward-looking statements including, but not limited to, any projections of revenue, gross

profit, earnings or loss, tax provisions, cash flows or other financial items; any statements of the plans, strategies or objectives

of management for future operations; any statements regarding current or future macroeconomic or industry-specific trends or events and

the impact of those trends and events on us or our financial performance; any statements regarding pending investigations, legal claims

or tax disputes; any statements of expectation or belief; and any statements of assumptions underlying any of the foregoing.

These

forward-looking statements are subject to known and unknown risks, uncertainties, assumptions and other factors that could cause our

actual results of operations, financial condition, liquidity, performance, prospects, opportunities, achievements or industry results,

as well as those of the markets we serve or intend to serve, to differ materially from those expressed in, or suggested by, these forward-looking

statements. These forward-looking statements are based on assumptions regarding our present and future business strategies and the environment

in which we operate. Important factors that could cause those differences include, but are not limited to:

● the inherent uncertainty of product development;

● our relationships with our customers and suppliers;

● the continuation of normal supply of products from our suppliers;

● our ability to attract and retain qualified personnel;

● future revenue being lower than expected;

● our intention not to pay dividends.

These

factors should not be construed as exhaustive and should be read with the other cautionary statements in this report.

Although

we believe that the assumptions on which these forward-looking statements are based are reasonable, any of those assumptions could prove

to be inaccurate, and as a result, the forward-looking statements based on those assumptions also could be inaccurate. In light of these

and other uncertainties, the inclusion of a projection or forward-looking statement in this annual report on Form 10-K should not be

regarded as a representation by us that our plans and objectives will be achieved. These risks and uncertainties include those described

or identified in “Risk Factors” in this Annual Report on Form 10-K. You should not place undue reliance on these forward-looking

statements, which apply only as of the date of this Annual Report on Form 10-K. Except as required by the federal securities laws, we

undertake no obligation to revise or update any forward-looking statements, whether as a result of new information, future events or

otherwise, to reflect events or circumstances occurring after the date of this Annual Report on Form 10-K. The forward-looking statements

and projections contained in this Annual Report on Form 10-K are excluded from the safe harbor protection provided by Section 27A of

the Securities Act.

Non-GAAP

Financial Measures

To

supplement our financial results on U.S. generally accepted accounting principles (“GAAP”) basis, we use non-GAAP measures

including net bookings, backlog, as well as adjusted net income (loss) which reflects adjustments for certain non-cash expenses such

as stock-based compensation, certain debt-related items and depreciation expense. We believe these non-GAAP measures are helpful in understanding

our past performance and are intended to aid in evaluating our potential future results. The presentation of these non-GAAP measures

should be considered in addition to our GAAP results and are not intended to be considered in isolation or as a substitute for financial

information prepared or presented in accordance with GAAP. We believe these non-GAAP financial measures reflect an additional way to

view aspects of our operations that, when viewed with our GAAP results, provide a more complete understanding of factors and trends affecting

our business. For purposes of this Annual Report, (i) “adjusted net income (loss)” and “adjusted operating income (loss)”

mean GAAP net income (loss) and operating income (loss), respectively, after adjustment for non-cash equity compensation expense, debt-related

items and depreciation expense, and (ii) “net bookings” means new sales contracts executed during the quarter for which we

received an initial deposit, net of any adjustments including cancellations and change orders during the quarter.

Our

backlog, remaining performance obligations and net bookings may not be indicative of future operating results, and our customers may

attempt to renegotiate or terminate their contracts for a number of reasons, including delays in or inability to obtain project financing

or licensing or abandonment of the project entirely. Accordingly, there can be no assurance that contracts included in the backlog or

remaining performance obligations will actually generate revenues or when the actual revenues will be generated.

PART

I

Item

1. Business

Overview

The

Company is an industry leader in CEA (Controlled Environment Agriculture) facility design, technologies, and services. The CEA industry

is one of the fastest-growing sectors of the United States’ economy and is defined by type of facility. The CEA industry is composed

of any horticultural facility that is fully self-contained and has a controlled environment. Three facility types meet these criteria:

Indoor facilities – environmentally sealed facilities for growing crops and that require artificial lighting.

Vertical farms –cultivation facilities oriented vertically to minimize ground square footage.

Greenhouses – facilities that are made of translucent materials to use natural sunlight on the crops.

Crops

grown in CEA facilities include: leafy greens (kale, Swiss chard, mustard, cress), microgreens (leafy greens harvested at the first true

leaf stage), ethnic vegetables, ornamentals and small fruits (such as strawberries, blackberries and raspberries), bell peppers,

cucumbers, tomatoes, cannabis and hemp. Historically, we have primarily served customers growing cannabis in indoor facilities

and we are currently pursuing our strategy to broaden our reach to serve other indoor farming including vertical farms.

We

provide full-service licensed architectural and mechanical, electrical, and plumbing (MEP) engineering services, carefully curated heating,

ventilation and air conditioning (“HVACD”) equipment, proprietary controls systems, air sanitation, lighting, and benching

and racking products. Our team (including both internal employees and outside partnerships) of project managers, licensed professional

architects and engineers, technology and horticulture specialists and systems integrations experts help our customers by precisely designing

for their unique applications. Through our partnership with a certified service contractor network, we provide maintenance services to

assist in a smooth build-out and ensure optimal facility performance.

We

leverage our industry-leading experience to bring value-added solutions to our customers that help improve their overall crop quality

and yield, optimize energy and water efficiency, and satisfy evolving state and local construction code, permitting and regulatory requirements.

Our revenue stream derives primarily from supplying our products, services and technologies to commercial indoor facilities ranging from

several thousand to more than 100,000 square feet.

CEA

facility operators face multiple headwinds from high energy costs, water usage and waste materials, and, in the case of cannabis

growing, increasingly rigorous quality standards and declining cannabis prices. To be competitive, among other things, our customers

must develop innovative ways to meet the demands of their business and reduce energy costs, 90% of which are typically related

to their HVACD (50%) and lighting systems (40%). HVACD systems have historically been and continue to be our primary area of expertise

and energy efficiency is high on our list of considerations when engineering environmental control systems.

We

often have the advantage of early engagement with our customers at the pre-build and construction phases and the corresponding opportunity

to build longer-term relationships with our existing customers. During 2021, we added architectural services to our offerings

in an attempt to engage with the customer at an even earlier stage. Going forward, we plan to leverage our existing customer relationships

by introducing them to our expanded design services along with our expanded product offerings. We believe these efforts will generate

incremental revenue and make us “stickier” to our customers.

We

have three core assets that we believe are important to our going-forward business strategy and that will contribute to our future growth.

First, we have a well-known brand name in the industry along with multi-year relationships with customers and others developed over our

fifteen years of service to the industry. This length of service and broad network of industry contacts will benefit not only our organic

growth initiatives, but also provide us with unique insight into other industry providers who may be appropriate for acquisition or

joint efforts. Second, we have specialized engineering know-how and experience gathered from designing environmental control

systems for over 200 commercial CEA cultivation facilities. Third, we have an expanding line of proprietary and curated environmental

control systems and other core technology components needed to build a CEA facility.

Our

website is www.ceaindustries.com, which contains a description of our Company and products. In addition, we also maintain

a branded technology product website at www.surna.com. The content of our websites is not incorporated herein

by reference.

Shares

of our common stock and warrants to purchase shares of our common stock are traded on The Nasdaq Capital Market under the ticker

symbols “CEAD” and “CEADW”.

Impact

of the COVID-19 Pandemic on Our Business

The

COVID-19 pandemic has prompted national, regional, and local governments, including those in the markets that the Company operates in,

to implement preventative or protective measures to control its spread. As a result, there have been disruptions in business operations

around the world, with an impact on our business.

In

response to the COVID-19 pandemic and the associated government and business response, the Company took and continues to take

measures to adjust its operations as necessary. In early 2020 the Company responded to reduced orders by reducing expenses in

an effort to preserve cash. Many expenses, including travel, marketing, headcount, work hours, and compensation were reduced, deferred,

or eliminated while still allowing us to meet our customer obligations and develop new business. As 2020 progressed and our sales rebounded,

and we were able to obtain additional funds through a forgivable bank loan, we restored our workforce and compensation. Many of these

expense reductions were reversed by the end of 2021 when orders picked up and the overall business climate improved. Because

the pandemic continues in different parts of the world and in different ways in the United States, the Company continues to actively

monitor its operations.

We

are experiencing unexpected and uncontrollable delays with our international supply of products and shipments from vendors due to a significant

increase in shipments to U.S. ports, compounded by a reduction in cargo being shipped by air, a general shortage of containers,

and a shortage of domestic truck driver availability. While these delays have moderately improved in recent months, we, along

with many other importers of goods across all industries, continue to experience severe congestion and extensive wait times for carriers

at ports across the United States. In addition, restrictions imposed by local, state and federal agencies due to the COVID-19 pandemic

have led to reduced personnel of importers, government staff and others in our supply chain. We have been working diligently with

our network of freight partners and suppliers to expedite delivery dates and provide solutions to reduce further impact and delays. However,

we are unable to determine the full impact of these delays and how long they will continue as they are out of our control.

While

the Company is continuing to navigate the financial, operational, and personnel challenges presented by the COVID-19 pandemic, the full

extent of the impact of COVID-19 on our operational and financial performance will depend on future developments, including the duration

and spread of the pandemic, the potential uncertainty related to (and proliferation of) new strains, and related actions

taken by federal, state, local and international government officials, to prevent and manage the spread of COVID-19.

All of these efforts are uncertain, out of our control, and cannot be predicted at this time.

The

CEA Industry

According to leading market

research firms Headset and New Frontier Data, the North American cannabis industry is expected to experience compound annual growth on

the order of 14%-15% from 2022 through 2025. More U.S. states are legalizing either medical or recreational use of cannabis products,

and sometimes both. Although the market is aware of how the cannabis sector is growing, it seems to be less aware of the non-cannabis

CEA market, particularly the vertical farming segment which is growing nearly as fast as the cannabis market. Since the technical infrastructure

and requirements for growing any plant in a controlled environment are similar, we believe we can bring our engineering expertise and

suite of products to this adjacent high growth market.

Our

Services and Equipment Solutions

Our

goal is to develop relationships with our prospects and customers that will afford us the opportunity to provide comprehensive services

and equipment for the complete lifecycle of indoor agriculture facilities. This lifecycle includes designing and engineering the facility,

providing the many required infrastructure technologies, advising on and ensuring proper installation of the technologies, providing

training and start-up support, and ultimately providing preventative and other ongoing services for ensuring proper maintenance and operations.

We

provide a comprehensive range of services and products as follows:

Service Solutions

Facility Design and Budgeting

● Licensed Architectural design, including space and operational planning

● Assessment of equipment options based on facility requirements

● Specification/recommendation of equipment for each facility

Equipment Selection and Specification

● Identifying, assessing, and selecting equipment to meet customer requirements

Equipment Installation Advisory

● Advising contractors to ensure proper cultivation equipment installation

Start-up Services

● Initial equipment start-up support

● Controls system checkout and tuning

● Operator training

Lifecycle Services

● Preventative Maintenance Services (Subscription)

Product Solutions

● Proprietary, white-label environmental control products

● Proprietary Facility Control System (SentryIQ®)

● Value-Added Reseller (“VAR”) of Cultivation and Environmental Control Products

● VAR of Lighting Products

● VAR of Benching and Racking Products

Service

Solutions: Facility Design Services

Our

outsourced licensed architectural services provide facility design and layout to include space and workflow optimization, construction

documents, and construction administration. Our extensive experience with CEA facilities brings extra value to our customers as we advise

them on the design of their facility to maximize its productivity and return on investment.

We

have professional engineers (PEs) on our staff to provide licensed, professional Mechanical, Electrical, and Plumbing (MEP) engineering

services to all non-cannabis customers, and to cannabis customers that are in cannabis-legal states and provinces. Our engineers

perform mechanical engineering, and we outsource electrical and plumbing engineering to several vendors with whom we have long-term,

trusted relationships. We believe we are among the most experienced engineering firms serving the cannabis growing CEA industry and we

have leading edge, sophisticated engineering capabilities. We provide these services to facilities from several thousand to over 100,000

square feet in size. Over time the size and sophistication of projects we have served has grown increasingly large, a trend we

expect will continue as the industry builds ever larger facilities.

Our

licensed MEP engineering services provide stamped drawings that our customers need to obtain building permits and to build their facilities

and specify equipment, and we can provide these services in any state or province. Our technical experience and know-how in engineering

indoor cultivation facilities allow us to deliver to our customers practical solutions to complicated problems in four primary areas:

(i) precision climate and environmental controls, (ii) energy and water efficiency, (iii) building code and permitting, and (iv) construction

support services and start-up support of their environmental control equipment. Our engineering design typically includes all

mechanical components of a climate control system: cooling and heating, dehumidification, ventilation, air sanitation, and odor control.

We provide load calculations, equipment specifications, and engineered systems drawings for both the cultivation and comfort cooling

portions of our customers’ facilities. We also have experience in, or knowledge of, state and local permitting and code compliance

for facilities in states and provinces where cannabis has been legalized for either recreational or medical use or is expected to be

legalized, and we provide stamped, engineered drawings in all states and provinces where we operate. We provide a drawing package to

our customers that allows them to obtain a building permit that is code compliant, identifies construction materials and alternates,

and provides construction administration information for their general and sub-contractors to follow.

Service

Solutions: Equipment Selection and Specification

Our

goal as engineers is to identify the best technical solutions in the market and to offer a curated range of technologies to our customers

to best meet the needs of their facilities. Our engineers assess each facility’s requirements and recommend the best equipment

options for the customer without limitation or bias to a particular HVAC technology solution as we have access to all major HVAC system

types and multiple vendors. Our product development and R&D groups search the market for the best technical solutions to offer our

customers. We offer a wide range of the best products in the market.

Service

Solutions: Equipment Installation Advisory

We

do not offer construction services or perform equipment installation. Typically, a facility owner hires a general contractor (GC) to

manage the project, and the GC hires sub-contractors in specific trades to conduct the installation of each sub-system, such as environmental

control equipment. Our role in the construction process is to work with the GC and sub-contractors to provide the equipment that the

customer has ordered at the required time and place. Then, during the construction process, our technical services employees are available

to advise the construction contractors, and we conduct multiple site visits to ensure the quality of the installation.

Service

Solutions: Start-up Services

After

construction is completed, our technical services employees participate on-site to inspect the installation and to conduct startup

of the systems that we have provided. When we are contracted for controls, we offer operator training for the facility personnel. After

the facility is up and running, we provide support as needed to include site visits and to ensure that the facility is operating to its

design specifications.

Service

Solutions: Lifecycle Services

CEA

facilities are technically sophisticated and require multiple sub-systems, including: environmental control, lighting, CO2

enrichment and control, water conditioning and reclamation, and fertigation/irrigation. We believe that facility operators will eventually

want to focus on their core business of growing plants and not be distracted by the unrelated, but necessary and technical, work of maintaining

these mission-critical sub-systems.

In

the summer of 2021, we developed and began selling preventive maintenance (PM) services to meet this demand from our existing clients.

Sold on a recurring subscription basis to existing cultivation facilities, the PM services are sold by us and are provided by third-party

service companies located near the customer’s facility. We have partnered with a company that can provide this service across most

of the geography where our customers and prospects are located. The PM services product is important for our business for three primary

reasons. First, it provides recurring revenue. Second, it establishes a long-term relationship with the customer. Third, it offers

the opportunity to be sold independently of our existing engineering offering and to any of the several thousand existing cultivation

facilities.

Product

Solutions.

We

have historically been a provider of HVACD engineering and systems, and since 2019 we have broadened our product lines to now

offer a wide range of products and infrastructure technologies. Because many different technologies are required to operate an indoor

cultivation facility, our product strategy is to offer both proprietary (Surna Cultivation Technologies branded) and off the shelf products.

Our proprietary products are made by us or vendors on a contract manufacturing basis to our specifications. We offer a curated selection

of products and specify those that best meet the needs of our customers’ particular applications. Our product solutions

can be divided into three categories.

Product

Solutions: White-label environmental control products

Environmental

Control Systems. We offer a broad range of HVACD technologies, to include chilled water systems, custom air handling units, split systems,

and packaged roof-top units. We sell our proprietary products under the brand names Surna®, IsoStream®, EnviroProTM, EcoChillTM,

StrataAirTM and SentryIQ®. We have a national accounts relationship with Trane, and we resell their chillers under a

joint label agreement. We also have a national accounts relationship with Anden, and we resell their dehumidifiers under a joint

label agreement. During 2019, we launched upgraded, white-labeled equipment lines of fan coils and air handlers. In 2020 we introduced

our first DX-based packaged systems. We offer various configurations of our Surna-branded fan coil units, which provide greater efficiency,

design flexibility and control for growers using modular chilled water systems. This expanded product line allows us to serve customers

across a wide range of application and budget requirements. We have chosen to offer white-label products for two reasons. First, we can

design the products to our own specifications, using our accumulated knowledge to develop products that meet the particular and demanding

challenges of indoor agriculture. Second, we can maintain better product margins by offering products that are proprietary to us and

are not otherwise available to potential competitors.

Product

Solutions: Proprietary Facility Control System

Sensing

and Control Systems. In 2018 we began to develop, and in 2019 began to offer, a branded, proprietary controls and monitoring system (consisting

of sensors, controllers, software, monitoring and a user interface). Branded as SentryIQ®, it is a sensors, controls and automation

(“SCA”) platform—a turnkey, single-vendor HVACD equipment and controls integration solution to new build projects as

well as existing facilities in the startup and operation phases. We have continued the rollout of SentryIQ® and to date we have entered

into nineteen contracts to implement our SentryIQ® SCA platform. This product line is important for tactical and strategic

reasons, and we hope to offer this as a standalone offering in the future. SentryIQ® is our highest-margin product.

Cultivation

facilities must have SCA to operate their HVACD equipment. In simple form, SCA is the computerized thermostat in the room. The SCA also

functions as the “brains” in bringing multiple variables together for CEA grow operations. The operator selects the desired

temperature set point, the wall thermostat (Sensor) detects the actual temperature, and when the space temperature deviates from the

desired set point the controller (Control) commands the environmental control components to supply heated, cooled, or dehumidified air

to bring the room temperature back to the set point. In the case of indoor cultivation facilities, there are more environmental conditions

to monitor and control (such as temperature, relative humidity, CO2, lighting, vapor pressure deficit status, and more) than

in a typical residential home.

Indoor

CEA growers also need to vary and tightly control environmental conditions depending on the stage of plant growth (i.e., clone, vegetative

and flowering stages), the time of day, and the plant genetics. In a cultivation facility, the desired conditions change many times during

the plant’s growth cycle and even within a day, and this is most easily accomplished with a custom design, computerized environmental

control system (automation), similar to the most sophisticated building automation systems (BAS) found in commercial and process cooling

applications. This control system may also command lighting and CO2 enrichment.

Our

SentryIQ® SCA package includes precision sensors to measure temperature, humidity, light, and CO2 levels more

accurately than typical HVACD sensors and within tighter tolerance levels. Our controllers are purpose-built computers programmed by

us to ensure our industrial environmental control equipment follows the engineered sequences of operation to obtain desired set

points. Our sensors connect to our branded controllers through wires installed in the facility, and similarly they are wired to our

HVACD equipment (e.g., chillers, fan coils and dehumidifiers) to direct these pieces of equipment. The controllers also provide a

custom user interface on a screen so they can be easily programmed and controlled to achieve the customer’s environmental

objectives and give the cultivator the ability to access this data and react to alerts remotely.

We

entered this aspect of our business to satisfy customer needs that we did not previously address and that historically were provided

by third-party controls contractors. Our entry into the SCA market helps both our customers and our business. Our customers

benefit because they are saved the extra work of finding and engaging an experienced CEA controls contractor. This allows them

to get their facility up and running more quickly by taking one decision off the table and thereby establishing a single point of responsibility

for controls implementation. We are also in a position to provide SCA because we know our proprietary equipment better than anyone, thereby

ensuring smooth integration with our equipment with minimal work scope shortcomings, what we refer to as “scope gap.”

From

a tactical perspective, and with limited incremental selling costs, our current sales team can now offer our SCA package to nearly every

prospect since every cultivation facility requires SCA technology. We believe this technology value-added solution gives us an opportunity

to achieve incremental project revenue at higher margins than we earn from our other equipment. Strategically, through our SCA package,

we are also able to deepen our long-term customer relationship by tethering us to the customer through a controls interface (dashboard)

to their facility. Future development will allow our customers to use artificial intelligence (AI) by aggregating environment and growing

data to optimize energy use, operating efficiency, and product quality and yield. While there are several other total controls systems

providers, we believe that our industry know-how, experience and reputation with climate control environments gives us a compelling and

competitive SCA offering.

Product

Solutions: VAR of Cultivation and Environmental Control Products

Some of the technologies required

in CEA facilities are non-proprietary and widely available, thus making it difficult to earn strong margins on resale of products like

pumps, valves, piping, etc. are commodities within the HVAC industry. However, we add value by selecting, providing and integrating these

products into our customers’ projects.

We offer CEA-specific products

as a reseller from trusted suppliers. For example, we have partnered with a third party to offer energy efficient, cost

competitive LED lighting products at attractive margins. As another example, we offer benching and racking products via a partnership

with a well-respected and widely used third party manufacturer.

Our

Customers and Prospects

We

provide our services and products to customers who are building, upgrading, or expanding an indoor cultivation facility for any crop.

Our customers can be defined on a range of criteria.

New

construction or the retrofit of an existing facility. Nearly all of our business has historically been for new construction facilities,

but we have done retrofit projects and we believe that over time more of such business will become available.

Existing

commercial retrofit projects represent a business opportunity in the CEA industry. The estimated 5,000+ existing cannabis producing

CEA facilities in North America are easier to identify than new build projects. We believe, based on evidence and our market knowledge,

that some of these exiting facilities are operating sub-optimally and have environmental control problems that our services and products

can help remediate. We also believe that the energy consumption of these facilities can be reduced, and we have commenced developing

services and products to help them realize savings. We believe that retrofit projects do not typically carry the financial uncertainties

associated with new build projects such as licensing, permitting and funding.

Crop,

either cannabis or non-cannabis. Nearly all of our projects have been for cannabis cultivation facilities as that has been the focus

of our sales and marketing efforts. However, we have recently performed services for several non-cannabis facilities. As non-cannabis

markets are growing at a pace previously seen in the cannabis markets, we are actively pursuing this market.

Size

of facility. We serve facilities ranging in size from 2,000 square feet to over 100,000 square feet. Most facilities are between

20,000 and 70,000 square feet.

Customer

type. Most of our customers are new entrants to the industry and have no other cultivation facilities. Some customers have

one or more facilities which we classify as MFOs (multi-facility operators), and these are our favored prospects that we pursue aggressively

or who turn to us after we have served them on a previous facility. We currently do not have projects with the largest, publicly traded

firms (typically referred to as “MSOs,” or Multi-State Operators).

MFOs

are customers who already own cultivation facilities and they are our preferred customers because they are likely already successful

and cash-flowing, and they understand the challenges of building a new cultivation facility. They are thus a less risky prospect with

a much higher likelihood of successfully completing a project.

New entrants

are often times investors from outside the CEA industry who are attracted by the growth opportunities available as the CEA industry

grows. We are particularly effective at winning business from these prospects because of our fifteen-year track record and

well-known brand name within the industry. However, the risks of a failed project with these prospects are higher because of

the challenges that must be overcome to successfully build and operate a CEA operation—which include (but are not limited

to) ability to obtain funding, licensure, and an appropriate facility.

Sales

and Marketing

We

have both marketing and sales organizations and employees. Our Marketing team consists of a Vice-President of Marketing

Communications and three staff members. Our Sales team is comprised of a Vice-President of Sales and four sales representatives

located across the country. Our sales and marketing efforts focus on winning business from new entrants and smaller MFOs.

Marketing

Strategy

Our

marketing activities are focused on generating new leads and positioning us as a leader in the CEA facilities indoor cultivation

market. We lead with our value proposition of offering a wide range of proprietary and curated products and services, giving more options

to our customers to satisfy their individual applications and goals, versus our competition, which only offers single solutions

for each of their products.

Brand

Image. We emphasize our 15-year presence serving the industry and our status as an industry pioneer that was founded by cultivators

to provide service to cultivators. We have also positioned ourselves as an engineering company that is, we believe, the most experienced

such firm serving the cannabis segment of the CEA industry. We are well-known in the industry because of the many projects we have performed

and because of our longevity serving the same. We reinforce our message and positioning with regular blog posts on our website, interviews

with our technical cannabis professionals in certain industry magazines and podcasts, talks and presentations at trade

shows, and technical white papers. Some of our engineers sit on industry technical standards groups. Some of our projects are

referred to us by previous customers, and we reap the benefits of a virtuous cycle of past projects leading to new projects.

Internet.

Our marketing activities include a fresh, easy to navigate website that provides education through our SEO-optimized landing pages,

case studies, white papers, blogs and articles, advertising in various trade publications and digital outlets, social media and email

campaigns.

Paid

Referrals. We provide referral agreements to parties in the industry who are in a position to refer business to us.

Trade

Shows. We make regular appearances at trade shows. We are also frequent speakers or panel members at trade show educational events.

Our co-founder, Brandy Keen, is a well-known industry pioneer and authority who writes regular blog posts and is a sought-after speaker

at industry events.

Investor

Relations/Public Relations. We actively manage our public image to both the industry and to investors. For the industry we

regularly publish press releases with positive company news including new product releases and major project wins. We retain an

Investor Relations firm to provide regular coverage of Company developments to our investors and other stakeholders.

Sales

Strategy

Our

sales strategy is to call on leads developed by our marketing efforts, leads referred by existing customers, networking at industry events

and trade shows, and to develop relationships with potential prospects. Our sales cycle is long, ranging from several months to 18 months

from first contact with a prospect to signing a contract. In the organic growth strategy update we announced in May of 2021, we

specifically added architectural services to our offering. Typically, architectural services are the first that will be needed when a

facility is to be built. By selling our architectural services to a prospect we gain an early foothold in the relationship with the prospect.

By offering most of the services and products that the prospect will need for their facility, we attempt to keep competitors out of the

relationship.

Sales,

Contract, and Fulfillment Cycle

The

sales cycles for our new build commercial projects can vary significantly depending on the size and complexity of the project. From pre-sales

and technical advisory meetings to sales contract execution, to engineering and design services and equipment delivery, and all the way

through installation and startup of the installed system, the full cycle can range from three months to two years. Since we do not install

any of the products we sell, our customers are required to use third-party installation contractors, which adds to the variability of

the sales cycle.

When

a customer agrees to enter into a contract with us it can be for any or all of the following:

● Architectural design services;

● MEP engineering services;

● Equipment provision; and

● Preventative maintenance.

To

enter into a contract, we require a 5-10% deposit and a signed contract. We then require progress payments as architectural and/or engineering

work is completed, and before equipment is shipped. We generally do not ship equipment to a customer unless that equipment has been fully

paid. The sales and fulfillment cycle can be summarized as follows, with elapsed time from start:

Start:

Early meetings to understand goals and resources;

1-2

months: Proposal development and presentation;

3

months: Contract acceptance (requires 5-10% deposit);

3

months: Architectural and MEP engineering work begin;

4-5

months: Architectural and MEP engineering work completed, and equipment selections finalized (services paid for before release of construction

drawings);

5

months: equipment ordered (40% deposit on equipment received prior to ordering);

6-18

months: construction project commences, equipment delivered as required (fully paid for before shipping); and

12-18

months: all equipment shipped and installed, project completed, operator training and system startup conducted.

Gross

Margins and Revenue.

Architectural

and Engineering services fees can range from $10,000 to over $100,000, depending on the size of the project. Revenue from equipment sales

on individual projects has been over $3,000,000 but most typically ranges from $500,000 to $1,500,000. Our target gross margin from equipment

sales ranges from 25% to 60%, with services margins ranging from 10% to 20%.

Our

Corporate Growth Strategy

We continue to

build upon the significant momentum we experienced in 2019, prior to the business disruptions caused by the COVID 19 pandemic. As we

navigated through these challenges in the first half of 2020, we have seen an encouraging return to the pre-COVID-19 momentum, as evidenced

by our revenue growth from Q3 2020 to Q4 2021. We believe this validates our market opportunity and our business model, and we remain

committed to growing revenue and margin.

To

that end, our corporate strategy for growing the Company and increasing shareholder value are based on the following pillars:

Pursue

Aggressive Organic Growth.

We

serve a market for the construction and expansion of CEA facilities and businesses that is projected to grow at a 20%+ compound annual

growth rate for the foreseeable future. Our primary vertical market of cannabis cultivation facilities has been joined by the similarly

rapidly growing urban vertical farming market to create two market opportunity segments that we are positioned to serve.

In

May of 2021 we announced a new strategy for our organic growth, which included the following elements.:

Identify

and Pursue New markets

Non-cannabis

CEA (vertical/urban farming). We have expanded our business development plan to pursue non-cannabis CEA facilities, at least doubling

our total addressable market. We have served several non-cannabis CEA facilities in the past and present and we have expanded our marketing

efforts to aggressively pursue this vertical market.

Expand

Product & Services Offering

We

decided to expand our product offerings from a focus on primarily environmental control offerings to one that offers

all of the primary technologies and services required in a CEA facility: architectural design, lighting, benching, HVACD, sensing

& control systems, CO2 enrichment and control, water filtration & condensate reclamation, irrigation & fertigation

systems, wastewater treatment, air sanitation, preventative maintenance and odor mitigation. In the last four months alone, we have

seen a broadening of our booked contract pipeline to include offerings of architectural design, lighting, benching, HVACD, sensing &

control systems, CO2 control, water reclamation, air sanitation and preventative maintenance.

Enhance

Brand Through New Corporate and Trade Name

In

May of 2021 we adopted the trade name “Surna Cultivation Technologies” because we believe that the new name

will more clearly identify our business to prospects and make us easier to find on various social media and search engines. In November

of 2021, we changed our corporate name from Surna Inc. to CEA Industries Inc. In January of 2022, Surna Cultivation Technologies

LLC was formed and is a wholly owned subsidiary of CEA Industries Inc. Our recent name change, and internal restructuring were affected

to prepare us to acquire potential targets and to nurture internal growth initiatives.

Seek Strategic Relationships,

Mergers, and Acquisitions to Add to our Existing Business.

We

also intend to grow our business through mergers, acquisitions, and strategic partnerships that serve our goal of being a leading

and rapidly-growing supplier to the CEA industry. Our strategy is to use our insight to select the right partners to align with and the

right acquisition targets to pursue.

Our

experience and engineering advantages. Our core expertise, developed over many years, is engineering the environmental controls of CEA

facilities, which is a sophisticated engineering challenge due to the high humidity (latent heat) and heat load (sensible heat) within

these facilities. Not only are the loads high, but the environmental conditions within these facilities must be held closely within limits

that these facilities’ managers request. Engineering to meet these limits requires us to consider all of the primary components

within the facility: lighting, irrigation, HVACD, fertigation, sensors, controls, CO2 dosing, monitoring and alarms, facility

physical limits such as power availability, and energy consumption. This expertise uniquely informs our view on the requirements of CEA

facilities.

Technical advantages as a strategic

partner and acquirer. We believe that the expertise gained in engineering many of the primary technical components within a CEA facility

provides us with a uniquely well-informed view of the efficacy of the many primary components on offer in the marketplace. We further

believe that this knowledge will help us make wise choices when deciding on products to pursue for strategic relationships, and

providers to potentially merge with or acquire.

Corporate

advantages as a strategic partner and acquirer. For smaller component providers we believe that our publicly traded platform and our

existing sales and marketing reach will make us an attractive partner. Our public status provides sources of capital, and our sales and

marketing resources can help us bring other products to market.

Continue

to Improve Our Public Profile and the Market for Our Securities

We

recognize that the costs of being a public company are substantial. However, we believe that a public currency offers a wider audience

to support our story and partnership opportunities to build that story. With that goal in mind, we continue to build our public brand

through public capital markets, and as part of that effort, we completed two capital markets transactions that we believe will benefit

our current and future shareholders.

First,

effective February 10, 2022, trading of both shares of the Company’s common stock and certain of the Company’s warrants (which

previously traded on the over-the-counter (“OTCQB”) market) commenced on the Nasdaq Capital Market (the “Uplist”). We believe

an Uplist to the Nasdaq will contribute to our stock’s liquidity and offer a more visible and attractive equity currency to current

and future investors.

Second,

effective February 15, 2022, the Company received net proceeds of approximately $22 million from the sale of 5,811,138 shares of its

common stock together with 5,811,138 warrants (the “Offering”). We believe the Offering will provide immediate liquidity

to help fund the Company’s growth strategy through both organic development and opportunistic acquisitions. We also believe the

expansion of our investor base created by the Offering will enhance our overall audience and strengthen the market for our securities.

Our

Competitive Advantages

Customer

Operations. First and foremost, we seek to help our customers build the most effective and efficient facility possible. We believe

that we are uniquely positioned to engineer all of the complex components of a CEA facility into a holistic whole because of our dedicated

engineering staff and our experience with over 800 cultivators including over 200 commercial facilities. Our 15 years in the business

has provided us a wide network of technology vendors from which we curate a selection of the best products. In addition, we are the leading

experts in applying the most challenging component of the technical infrastructure, the environmental controls, and we have the knowledge

required to engineer the interactions among the required components. A PE license is required for all MEP engineering

work, and this engineering competence is one of our greatest strengths.

Sustainability.

Indoor cultivation facilities, like data centers, are resource intensive. Several U.S. states have implemented building code changes

that place limits on the energy consumption allowed within cultivation facilities, and we anticipate that more states will do the same.

Among our objectives is to provide our customers with the most energy-efficient alternatives for their infrastructure. Energy and resource

efficiency is a high priority to us as engineers, and our most senior engineering staff hold the LEED (Leadership in Energy and Environmental

Design) credential. Our CEO previously helped build a cleantech company, has been involved in the cleantech industry for over five years,

and published a book on selling energy efficient technologies. We believe that we are in a position to lead the industry in sustainability

initiatives which our customers will highly value.

Customer

Acquisition. By offering Facility Selection & Design services we seek to build relationships with prospects at the earliest opportunity

in the lifecycle of the cultivation business. By expanding our offerings to include nearly every piece of the technical infrastructure

required in a facility we hope to engage at the earliest possible moment with the customer and earn the opportunity to provide all the

products and services required for a facility. Our post-start-up, lifecycle services help us maintain a relationship with

the customer as long as the facility is in operation. Our observation is that our customers want to focus on growing plants and

entrust us to maintain the technical infrastructure of complex systems; we believe that they will accept our offer to do so,

as some already have.

Revenue

and Revenue Recurrence. We believe that our revenue can be expanded by offering most of the primary technical infrastructure components

for a cultivation facility. For example, if we are able to provide all of the primary infrastructure components to a cultivation facility,

our revenue on a project could be up to 200% higher than if we provided the environmental controls systems alone. In the past we did

not have products or services to offer our customers after a facility was constructed. We have recently begun to offer preventative maintenance

services, and we believe that by expanding this service offering we will be able to gain long-term recurring revenue on a subscription

Source: SEC EDGAR (public domain) · 10-K for the period ended 2021-12-31, filed 2022-03-29 · accession 0001493152-22-008011

Filing HTML rendered to line-structured narrative text by the shipped reducer (datafeeds.edgar_fulltext.visible_text, keep_table_headers=True): scripts and inline-XBRL headers are dropped, and table content is reduced to its short label cells — numeric table data is not rendered and is therefore not counted. The same rendering is used for every year, so a year-over-year comparison is like for like.

The text is our rendering of the filing, not a facsimile: original pagination, typography and tables are not reproduced, and the numbers live in the financial statements (FA).

The outline locates item HEADINGS in this document. Only Items 1A and 7 have certified boundaries elsewhere in the terminal (the redline and the narrative-overlap number); every span here runs from one heading found to the next heading found.

How the outline was chosen. It is the longest chain of item headings that runs forward through both the document and the standard item order: 15 headings are on that chain and 2 further heading-shaped lines are not — the table-of-contents echo of every item, cross-references and exhibit-list mentions. Each entry's length is measured from its heading to the next heading on the chain.