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Bion Environmental Technologies Inc BNET US Equity

Materials · CIK 875729 · FY ends Jun 30
$0.17
-0.01 (-5.56%)
USD · as of 2026-08-28 · marketstack

Bion Environmental Technologies Inc (OTC: BNET), an SEC filer in Agricultural Chemicals, closed at $0.17, -5.6%, on 2026-08-28, with a market cap of $10M as of 2026-08-27. Institutional ownership, earnings history and filed financials are on the tabs below.

BNET · 10-K · period ended 2022-06-30

← all BNET documents
filed 2022-09-27 · 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.

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

For the Fiscal Year Ended: June 30, 2022

OR

For the transition period from: __________ to __________

Commission File No. 000-19333

BION ENVIRONMENTAL TECHNOLOGIES, INC.

(Exact Name of Registrant as Specified in its Charter)

9 East Park Court

Old Bethpage, New York11804

(Address of Principal Executive Offices, Including

Zip Code)

Registrant’s Telephone Number, including area

code: (516)586-5643

Securities Registered Pursuant to Section 12(b) of

the Act:

Title of Each Class Name of Exchange on Which Registered

None N/A

Securities Registered Pursuant to Section 12(g) of

the Act:

Common Stock, No Par Value

(Title of Class)

Indicate by check mark if the registrant is a well-known

seasoned issuer, as defined in Rule 405 of the Securities Act.

☐ YES

☒NO

Indicate by check mark if the registrant is not required

to file reports pursuant to Section 13 or Section 15(d) of the Act.

☐ YES

☒NO

Indicate by check mark whether the registrant (1)

has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months

(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements

for the past 90 days.

☒YES☐ NO

Indicate by check mark whether the registrant has

submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding

12 months (or for such shorter period that the registrant was required to submit).

☒YES☐ NO

Indicate by check mark if disclosure of delinquent

filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge,

in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.

Indicate by check mark whether the registrant is a

large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large

accelerated filer,” “accelerated filer”, “smaller reporting company” and “emerging growth company”

in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐

Non-accelerated filer ☐ Smaller reporting company ☒

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant

has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant

to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a

shell company (as defined in Rule 12b-2 of the Act)

☐ YES

☒NO

The aggregate market value of the approximately 30,000,000 shares of voting

stock held by non-affiliates of the Registrant as of June 30, 2022 approximated $35.5million. As of August 1, 2022, the Registrant had 44,120,320 shares of common stock issued and 43,416,011shares of common stock outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

None

FORWARD-LOOKING STATEMENTS

THE RISK FACTORS BELOW ARE FURTHER HEIGHTENED BY

THE COVID-19 PANDEMIC AND RESULTING ECONOMIC DOWNTURN AND OTHER RELATED CRISES AS DISCUSSED BELOW.

This Annual Report on Form 10-K (and the documents

incorporated herein by reference) contain forward-looking statements, within the meaning of Section 27A of the Securities Act and Section

21E of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), that involve substantial risks and uncertainties.

Forward-looking statements generally can be identified by the use of forward-looking terminology such as "may," "will,"

"expect," "intend," "estimate," "anticipate," "project," "predict," "plan,"

"believe," or "continue," or the negative thereof or variations thereon and/or references to goals, targets, projections

or similar terminology. The expectations reflected in forward-looking statements may prove to be incorrect.

Important factors that could cause actual results

to differ materially from our expectations include, but are not limited to, the following (not set forth in any order that ranks priority

or magnitude):

· the ability of the Company to implement its business strategy;

· the need to develop and re-develop technology and related applications;

· seasonal and climatic conditions;

· the strength and financial resources of the Company's potential competitors;

· industry risks, including environmental related problems;

· delays in anticipated permit approval and/or start-up dates;

We do not undertake and specifically disclaim any

obligation to publicly release the results of any revisions that may be made to any forward-looking statements to reflect the occurrence

of anticipated or unanticipated events or circumstances after the date of such statements.

PART I

ITEM 1. BUSINESS.

GENERAL

Bion Environmental Technologies, Inc.'s ("Bion,"

"Company," "We," "Us," or "Our") was incorporated in 1987 in the State of Colorado. Bion’s

mission is to create extraordinary value for our shareholders and employees (all of whom own securities in the Company) while delivering

premium, sustainable products to our customers (and other stakeholders) through ventures developing profitable, transparent, and sustainable

solutions for livestock agriculture.

Our patented and proprietary technology provides

advanced waste treatment and resource recovery for large-scale livestock production facilities (also known as “Concentrated

Animal Feeding Operations” or “CAFOs"). Livestock production and its waste, particularly from CAFOs, has been

identified as one of the greatest soil, air, and water quality problems in the U.S. today. Application of our third generation

technology and business/technology platform (“Gen3Tech”) can largely mitigate these environmental problems, while

simultaneously improving operational/ resource efficiencies by recovering high-value co-products from the CAFOs’ waste stream.

These waste stream ‘assets’ – including primarily nutrients and methane – have traditionally been wasted or

underutilized and are the same ‘pollutants’ that today fuel harmful algae blooms, contaminate groundwater, and

exacerbate climate change.

During the first half of 2022 Bion began marketing

our sustainable beef opportunity to retailers, food service distributors and the meat industry in the U.S. In general, the response

has been favorable. During July 2023, Bion announced a letter of intent (“Ribbonwire LOI”) to develop its first large-scale

commercial project, a 15,000-head sustainable beef cattle feeding operation together with the Ribbonwire Ranch, in Dalhart, Texas (with

a provision to expand to 60,000 head) (“Dalhart Project”). The Dalhart Project will be developed to produce blockchain-verified,

sustainable beef (with reduced the stress on cattle caused by extreme weather and temperatures and resulting higher feed/weight gain efficiency)

while remediating the environmental impacts associated usually associated with cattle CAFOs. Bion’s patented technology will treat

the waste stream and recover/refine valuable coproducts that include clean water, renewable natural gas (RNG), photovoltaic solar electricity,

organic fertilizer and potentially other products. We anticipate converting the Ribbonwire LOI into a definitive agreement with Ribbonwire

Ranch and creating distribution agreements with key retailers and food service distributors during the current fiscal year.

Bion’s business model and technology platform

can create the opportunity for joint ventures (in various contractual forms)(“JVs”) between the Company and large livestock/food/fertilizer

industry participants based upon the supplemental cash flow generated by implementation of our Gen3Tech business model, which cash flows

will support the costs of technology implementation (including servicing related debt). We anticipate this will result in substantial

long-term value for Bion. In the context of such JVs, we believe that the verifiable sustainable branding opportunities (conventional

and organic) in meat will represent the single largest enhanced revenue contributor provided by Bion to the JVs (and Bion licensees).

The Company believes that the largest portion of its business with be conducted through such JVs, but a material portion may involve

licensing and or other approaches.

Bion’s Gen3Tech was designed to capture and

stabilize these assets and produce renewable energy, fertilizer products, and clean water as part of the process of raising verifiably

sustainable livestock. All steps and stages in the treatment process will be third-party verified, providing the basis for additional

revenues, including renewable energy-related credits and, eventually, payment for ecosystem services, such as nutrient credits as described

below. The same verified data will be used to substantiate the claims of a USDA-certified sustainable brand that will support premium

pricing for the meat/ animal protein products that are produced in Bion facilities.

Our business plan is focused on executing

multiple agreements and letters of intent related to the “Bion Beef Opportunity” and commencing development of multiple

sustainable beef joint venture projects over the next twelve-eighteen (12-18) months while moving forward with the Initial Project

(see below) and the Dalhart Project. Bion also intends to pursue other opportunities in the livestock industry enabled by our

Gen3Tech business model. The Ribbonwire LOI announcement has generated significant interest within the livestock industry

(among ranchers, feedlot operators, farmers and other AG industry parties) and food distribution and retail industry. We believe

that this interest, combined with consumer interest in ‘sustainable products’ and the growing enthusiasm among some

livestock industry parties for environmental/sustainable/regenerative practices, provides Bion (and its partners/venturers) with an

opportunity to move forward with a truly sustainable solution in this industry segment.

During the next six months, the Company intends to

construct and begin operations of phase 1 of our Initial Project located near Fair Oaks, Indiana. Bion expects the Initial Project to

provide data that illustrates the effectiveness of our Gen3Tech in a commercial setting by the end of the 2nd quarter in 2023

which will support development of the Dalhart Project (and other projects) during 2023 and thereafter. We believe this data will

also provide additional potential stakeholders (cattle producers, cattle feeders, packers, distributors, retailers and financial institutions)

with the information they need to proceed with confidence in collaborating with Bion on multiple new projects (see below).

Bion

is now focused primarily on: i) development/construction of the Initial Project, our initial commercial-scale Gen3Tech installation (see

below and Notes to Financial Statements,

ii) development/construction of the Dalhart Project, iii) developing applications and markets for its sustainable (conventional and organic)

animal protein products and its low carbon organic fertilizer products , iv) discussions regarding initiation and development of agreements

and joint ventures (“JVs” as discussed below) (and related projects) based on the augmented capabilities of our Gen3Tech

business platform (in the sustainable beef and other livestock segments), while (v) continuing to pursue business opportunities related

to large retrofit projects (such as the Kreider poultry project JV described below) and vi) ongoing R&D activities.

At present, there is essentially no traceable and

verifiable ‘sustainable beef’ available to the US market except for niche products. In response to consumer demand for transparency

and sustainability, Bion expects the meat industry in general, and beef specifically, to evolve towards using new technologies to deliver

these attributes in their products. While we anticipate a faster adoption of tracking, verification and sustainability technologies in

other perishable food categories like produce and dairy due to their harvest and production techniques, meat industry leaders have also

announced their willingness to move forward with initiatives in this area. Bion predicts that within approximately five years, consumers

will be able to track and verify claims including sustainability on 25% (or more) of the products merchandised in the meat department.

Bion believes that the retail market share of verifiably sustainable beef in the US will approach 7-10 % within three (3) years (end of

2025) and 25% in five (5) years (end of 2027) (approximately 2,000,000 cattle annually) (and more thereafter). If Bion can successfully

execute on its sustainable beef business plan, facilities utilizing Bion’s Gen3Tech platform will provide one-third (1/3) or more

of that of the premium market segment (and a higher portion of meat that is actually traceable and verifiably sustainable). Our goal is

to have multiple sustainable beef projects under development (within 3-5 distinct JVs) by the end of 2023. Our first commercial project

is likely to be the Dalhart Project but we anticipate commencing additional sustainable beef projects during 2023 as well. Our current

target is to have at least three (3) facility modules (15,000 head per module)(“Modules”) in development/under construction

during 2023 in three (3) different JVs with the initial barns being populated with livestock by fall/winter 2024-25. Further expansion

in the number of distinct JVs is projected through 2025 aiming at 5-10 JVs in process --- each of which JVs will be pursuing development

of multiple Modules with targets of 12-15 populated Modules by the end of 2025 (approximately 2%-3% of the US beef market) and 30-45 Modules

constructed and populated by 2027-28 (approximately 6%-8% of the US beef market) with further expansion thereafter. Bion’s current

goal is that its Gen3Tech platform will be utilized to produce 33% of the verifiable “sustainable beef” category at the end

of the period (which will equal approximately 2 million cattle annually)(45 Modules).

There is no assurance that the Company will reach

or approach the goals/targets set forth above. Reaching such goals/targets will require access to very large amounts of capital (equity

and debt) as each module is projected to cost in excess of $50 million to construct and require mobilization of substantial personnel,

technical resources and management skills. The Company does not possess either the financial or personnel resources required internally

and will need to source such resources from outside itself.

During this five (5) year period, the Company also

anticipates having additional Gen3Tech projects underway in the pork/dairy/egg sectors of the US animal protein market.

HISTORY, BACKGROUND AND CURRENT ACTIVITIES

Since the Company’s inception, Bion has designed and developed

advanced waste treatment systems for livestock. The first and second generations of Bion’s technology platform were biological systems,

primarily focused on nutrient control. Over 30 of these systems were deployed at New York dairies, Florida food processing facilities

and dairies, North Carolina hog farms, a Texas dairy and a Pennsylvania dairy (“Kreider 1 Project”). The systems were highly

effective at their intended purpose: capturing nitrogen and phosphorus. They produced BionSoil as a byproduct, which was a remarkably

effective soil amendment/ fertilizer product, but whose value was not enough to support a viable business model. As such, these early

technology iterations were entirely dependent on either implementation of new regulations requiring waste treatment, or subsidy/ incentive

programs that would provide ‘payment for ecosystem services’. By the mid-2010’s, it became apparent that neither of

these options were imminent or even assured, so the Company initiated the steps to reimagine and redesign its technology.

From 2016 to 2021 fiscal years, the Company focused

most of its activities and resources on developing, testing and demonstrating the third generation of its technology and technology platform

(“Gen3Tech”) that was developed with an emphasis producing more valuable co-products from the waste treatment process, including

renewable natural gas and ammonium bicarbonate, a low-carbon, organic ’pure’ nitrogen fertilizer product while raising sustainable

livestock.

The $175 billion U.S. livestock industry is under

intense scrutiny for its environmental and public health impacts – its ‘environmental sustainability’-- at the same

time it is struggling with declining revenues and margins (derived in part from clinging to its historic practices and resulting limitations

and impacts) which threaten its ‘economic sustainability’. Its failure to adequately respond to consumer concerns including

food safety, environmental impacts, and inhumane treatment of animals have provided impetus for plant-based alternatives such as Beyond

Meat and Impossible Burger (and many others) being marketed as “sustainable” alternatives for this growing consumer segment

of the market.

The Company believes that its Gen3Tech, in addition

to providing superior environmental remediation, creates opportunities for large scale production of i) verifiably sustainable-branded

livestock products and ii) verifiably sustainable organic-branded livestock products, both of which will command premium pricing (in part

due to ongoing monitoring and third-party verification of environmental performance which will provide meaningful assurances to both consumers

and regulatory agencies). Each of these two distinct market segments (which the Company intends to pursue in parallel) presents a large

production/marketing opportunity for Bion. Our Gen3Tech will also produce (as co-products) biogas, solar photovoltaic electricity in appropriate

locations, and valuable low carbon organic fertilizer products, which can be utilized in the production of organic grains for use as feed

for raising organic livestock (some of which may be utilized in the Company’s JV projects) and/or marketed to the growing organic

fertilizer market.

During July 2022, the Company entered into a letter

of intent with Ribbonwire Ranch (Dalhart, Texas) (“Ribbonwire LOI”) setting forth the parties’ intention to negotiate

a joint venture agreement (“JVA”) and enter into a joint venture (“JV”) to develop and operate an initial 15,000

head integrated, sustainable beef facility on RWR property (“Dalhart Project”) including:

The Dalhart Project will include expansion capability up to

60,000 head of cattle, in aggregate, located at/around/contiguous to the initial facilities on Ribbonwire property.

The opportunity presented

by the Ribbonwire LOI to commercialize the Company’s Gen3Tech and business model matured more quickly than anticipated (reflecting

strong industry and public momentum in favor of verifiably sustainable food ventures). As a result, we have shifted our plans to focus

resources and make our initial 15,000 head operation in Dalhart, TX a reality as soon as possible.

To place the Ribbonwire LOI and the Dalhart Project in the context of Company’s

business plan (and our prior public disclosure), if the contemplated venture moves forward on the timelines set forth in the Ribbonwire

LOI, active development of the Dalhart Project will commence early in the second quarter of 2023.

Prior to such activity, the Company intends to construct

and operate the initial phase of the previously announced Gen3Tech demonstration project near Fair Oaks, Indiana (“Initial Project”):

i) to validate our existing data and modeling at commercial scale and ii) to optimize the Bion Gen3Tech module for finalization of design

parameters and fabrication details of our planned 15,000 head commercial facilities (including the Dalhart Project). For the purposes

of this initial phase, the Company, in order to accelerate the data acquisition phase, intends to utilize anaerobic digester effluent

from the nearby/contiguous Fair Oaks dairy. Construction and related activities of this demonstration project have commenced with main

module assembly on site targeted to commence during January 2023 (somewhat delayed due to supply chain constraints) followed by operations

through the first half of 2023 to generate the required information. Thereafter, the Company will evaluate what, if any, additional facilities

and testing will take place at that location.

The Initial Project is not being developed at economic commercial scale

or with an expectation of profitability due to its limited scale. However, successful installation, commissioning, and operations will

demonstrate scalability, determine operating parameters at scale, and provide ongoing production and engineering capabilities, all being

critical steps that must be accomplished before developing large projects with JV partners.

The Company anticipates that it will negotiate additional letters of intent

and enter into additional joint ventures related to the development of further commercial-scale sustainable beef projects over the next

6-18 months in addition to the Dalhart Project.

As previously disclosed, during late September 2021,

Bion entered into a lease for the development site of the Initial Project, our initial commercial scale Gen3Tech project, which Initial

Project will be located on approximately four (4) acres of leased land near Fair Oaks, Indiana, and a related agreement regarding disposal

of certain manure effluent with the Curtis Creek Dairy unit of Fair Oaks Farms (“FOF”). Design and pre-development work commenced

during August 2021 and preliminary surveying, site engineering and other work is now underway along with site-specific engineering and

design work. The Initial Project was initially planned to be an environmentally sustainable beef cattle feeding facility, equipped with

state-of-the-art housing and Bion’s 3G-Tech platform to provide waste treatment and resource recovery. Bion has designed the project

to house and feed approximately 300 head of beef cattle. If all phases of the Initial Project are constructed, the facility will include

Bion’s Gen3Tech platform including: i) covered barns (possibly including roof top solar photovoltaic generation), ii) anaerobic

digestion for renewable energy recovery, iii) livestock waste treatment and resource recovery technology, iv) Bion’s ammonium bicarbonate

recovery and crystallization technology and iv) data collection software to document system efficiencies and environmental benefits (with

the Bion Gen3Tech facilities capable of treating the waste from approximately 1,500 head). The facility will be large enough to demonstrate

engineering capabilities of Bion’s Gen3Tech at commercial scale, but small enough that it can be constructed and commissioned relatively

quickly. Originally, construction and onsite assembly operations were targeted to commence sometime late in 2022, however, supply chain

backlogs have delayed likely delivery dates for core modules of the Bion system to the site until sometime during January 2023. 3G1 has

been moving forward with the development process of the Initial Project. See Note 3 “Property and Equipment” and Note 12 “Subsequent

Events” (for activities since the start of the first quarter of the 2023 fiscal year).

The Initial Project is not being developed at economic

commercial scale or with an expectation of profitability due to its limited scale. However, successful installation, commissioning, and

operations will demonstrate scalability, determine operating parameters at scale, and provide ongoing production and engineering capabilities,

all being critical steps that must be accomplished before developing large projects with JV partners.

Specifically, the Initial Project is being developed

to provide and/or accomplish the following:

i. Proof of Gen3Tech platform scalability

iv. Produce sustainable beef products for initial test marketing efforts.

On January 28, 2022 Bion Environmental Technologies,

Inc. (‘Bion’), on behalf of Bion 3G1 LLC (‘3G1’), a wholly-owned subsidiary, entered into a Purchase Order Agreement

with Buflovak and Hebeler Process Solutions (collectively ‘Buflovak’) in the amount of $2,665,500 (and made the initial 25%

payment ($665,375)) for the core of the ‘Bion System’ portion (without the crystallization modules which will be ordered and

fabricated pursuant to subsequent agreements) of the previously announced Gen3Tech Initial Project. This Purchase Order encompasses the

core of Bion’s Gen3Technology.

On March 21, 2022 the Company received progress

notice re completion of certain work in process and an invoice from Buflovak for the next 25% payment ($665,375) which was paid

during the 2022 fiscal year. On June 6, 2022, the Company received progress notice re completion of certain work in process and

an invoice from Buflovak for the third 25% payment ($665,375) which was paid on July 5, 2022 bringing

the aggregate payments to $1,996,125 as of the date of this report. Buflovak

has worked with the Company on design and testing of its Gen3Tech over several years. 3G1 is working in concert with Integrated

Engineering Services, the primary site engineering firm for the facility, on the integration of all project components/modules at

the Initial Project site. Additional agreements have been entered into various professional services providers (engineers,

surveyors, etc.) for work related to the Initial Project.

The Initial Project will be carried out in stages

with phase one focused on portions of items i. and iii. set forth above.

Upon completing the primary goals of phase 1 of the

Initial Project (coupled with obtaining organic certifications(s) for our solid ammonium bicarbonate fertilizer product line),

Bion expects to be ready to move forward with its plans for development of much larger facilities including the Dalhart Project including

final design of its Gen3Tech modules. The Company anticipates that discussions and negotiations it has begun (together with additional

opportunities that will be generated over the next 6-12 months) regarding potential JVs with strategic partners in the financial, livestock

and food distribution industries to develop large scale projects will continue during the development/construction of the Initial Project

with a 2023 goal of establishing multiple JV’s for large scale projects that will produce sustainable and/or sustainable-organic

corn-fed beef. These products will be supported by a USDA PVP-certified sustainable brand that will, initially, highlight reductions in

carbon and nutrient footprint, as well as pathogen reductions associated with foodborne illness and antibiotic resistance, along with

the organic designation where appropriate. Bion has successfully navigated the USDA PVP application process previously, having received

conditional approval of its 2G Tech platform (pending resubmission and final site audits), and is confident it will be successful in qualifying

its Gen3Tech platform.

After the basic technology start-up milestones of

the Initial Project (primarily optimization and steady-state operations of the core modules of our Gen3Tech platform) have been met, the

Company will determine whether to complete the entire Initial Project as originally designed at that location or the relocate the core

modules to an alternative permanent location. The Company is in discussion with the University of Nebraska-Lincoln to jointly develop

an integrated beef facility based on Bion’s Gen3Tech and business model at its Klosterman Feedyard Innovation Center (“KFIC”)

(or other mutually agreed upon location) which facility will include innovative barns, an anaerobic digester and a Bion Gen3Tech system

to conduct ongoing research and development related thereto and the KFIC is a possible site for the long-term re-location of the core

modules. This venture, if it moves forward, is anticipated to include joint preparation of applications for grants and other funding from

the USDA (‘climate smart’ program, rural development, etc.) and other sources. The Company will also evaluate re-locating

the core module of the Initial Project to Dalhart, Texas, where it might be integrated into the first phases of the Dalhart Project.

The Company’s initial ammonium bicarbonate

liquid product completed its Organic Materials Review Institute (“OMRI”) application and review process with approval during

May 2020. Applications for our first solid ammonium bicarbonate product line have been filed with OMRI, the California Department of

Food & Agriculture (“CDFA”) and the Iowa Organic Program (“IOP”) and are in the review processes (which is

likely to require an extended period of time and multiple procedural steps, in part due to the novel nature of our Gen3Tech in the context

of organic certifications). See “Organic Fertilizer Listing/Certification Process” below.

Additionally, the Company believes there will

also be opportunities to proceed with selected ‘retrofit projects’ of existing facilities (see ‘Gen3Tech Kreider

2 Poultry Project’ below as an example) in the swine, dairy and poultry industries utilizing our Gen3Tech.

Bion believes that substantial unmet demand

currently exists– potentially very large – for ‘real’ meat/ dairy/ egg products that offer the

verifiable/believable sustainability consumers seek, but with the taste and texture they have come to expect from American beef and

pork, dairy and poultry. Numerous studies demonstrate the U.S. consumers’ preferences for sustainability. For example, 2019

NYU Stern’s Center for Sustainable Business study found that ‘products marketed as sustainable grew 5.6 times faster

than those that were not...’ and that ‘...in more than 90 percent of consumer-packaged-goods (CPG) categories,

sustainability-marketed products grew faster than their conventional counterparts.’ Sales growth of plant-based alternatives,

including both dairy and more recently ground meat (Beyond Meat, Impossible Foods, etc.) have shown that a certain segment of

consumers is choosing seemingly sustainable food product offerings, and are also willing to pay a premium for it. Numerous studies

also support the consumers’ ‘willingness-to-pay’ (WTP) for sustainable choices, including a recent meta-analysis

of 80 worldwide studies with results that calculate the overall WTP premium for sustainability is 29.5 percent on average.

As one of the largest contributors to some of the

greatest air and water quality problems in America, it is clear that livestock waste cleanup, at scale, represents one of the greatest

opportunities we have to reduce negative environmental impacts of the food supply chain on air and water quality. Bion’s Gen3Tech

platform, along with its business model, enables the cleanup of the ‘dirtiest’ part of the food supply chain: animal protein

production and creates the opportunity to produce and market verifiably sustainable organic and conventional ‘real meat’ products

that can participate in the growth and premium pricing that appears to be readily available for the ‘right’ products.

Gen3Tech Beef Business Model

Bion believes that at least a premium segment of the

U.S. beef industry (and potentially other livestock industry groups) is at the doorstep of a transformative opportunity to address the

growing demand for sustainable food product offerings, while pushing back against today’s anti-meat messaging. At $66 billion/year

(2021 wholesale/farmgate value), the beef industry is a fragmented, commodity industry whose practices date back decades. In 1935 inflation-adjusted

terms, beef is 63% more expensive today, while pork and chicken, which are now primarily raised in covered barns, at CAFOs with highly

integrated supply chains, are 12% and 62% cheaper, respectively. In recent years, the beef industry has come under increasing fire

from advocacy groups, regulatory agencies, institutional investors, and ultimately, their own consumers, over concerns that include climate

change, water pollution, food safety, and the treatment of animals and workers.

Advocacy groups targeting livestock and the beef industry

have recently been joined by competitors that produce animal protein alternatives in seeking to exploit the industry’s environmental

and economic weaknesses. Their global anti-meat messaging has had a substantial chilling effect on the relationships the beef industry

has with its institutional investors; retail distributors, such as fast-food restaurants; and mostly, its consumers. Led by the United

Nations Food and Agriculture Organization, a coordinated anti-meat messaging campaign has targeted consumers worldwide, primarily focused

on the industry’s impacts on climate change. Meat alternatives, especially plant-based protein producers like Beyond Meat and Impossible

Foods, are being heavily promoted by themselves and the media, and initially enjoyed steady sales growth until sales began flattening

over the past 12-18 months. A 2018 NielsenIQ Homescan survey last year found that 39% of Americans are actively trying to eat more plant-based

foods. Some of the recent growth in plant-based proteins results from increasing lactose intolerance and other health concerns; however,

most of that growth is attributed to consumers’ growing concerns for the environmental impacts of real meat and dairy. Several large

US companies that have traditionally focused on livestock production, including Cargill, ADM, Perdue Foods, and Tyson, have recently entered

the plant protein space. In terms of changing customer preferences, ‘saving the planet’ has proven to be a more compelling

argument than the traditional animal activism/ welfare pitch. To date, the primary beef ‘industry response’ to this has been

grass-fed beef, which is regarded as a generally more sustainable offering than grain-fed (largely without empirical evidence) plus a

patina of initiatives invoking the vague term ‘regenerative’ agriculture. However grass-fed beef has had only limited acceptance

in U.S. markets, because it is less flavorful and tougher than the traditional corn-fed beef consumers have grown to enjoy.

It should be noted that these plant-based protein

producers are primarily expected to be able to serve the ground/ processed meat market, segment which represents only about 10 percent

of the overall animal protein market. Further, there has recently been pushback to these plant-based products, focusing on their highly

processed nature and unproven health benefits, scalability/ pricing, and their uncertain carbon footprint. There have also been several

companies recently enter the cellular and 3D-printed meat arena. While facing myriad technical and economic challenges and further out

on the development timeline, some people believe cellular agriculture (aka cultured, clean, lab-grown, cultivated) meat may have the potential

to service a much larger percentage of the market than plant-based protein, including cuts like steaks, chops and roasts, but the likely

cost and timeline for availability remain very uncertain at this point.

Each of these items supports Bion’s belief that

there is a potentially very large opportunity to supply premium verifiably sustainable beef products that address these consumer concerns.

We believe that the real meat/beef products that can be cost-effectively produced today using our Gen3Tech platform, both sustainable

and/or sustainable organic, can provide an affordable product that satisfies the consumer’s desire for sustainability, while providing

the superior taste and texture those consumers have grown to prefer.

While

the beef industry has largely continued historic practices, the dairy industry has housed milk cows in barns and has been processing

cow waste through anaerobic digesters (ADs) to generate energy for years. In recent years the renewable biogas (RNG) from the dairy ADshas become increasingly lucrative due to related environmental

credits.

Bion‘s sustainable beef business model, based

on our Gen3Tech platform, will develop and operate large scale facilities that: a) utilize custom designed barns which enable a more

controlled and monitored husbandry environment (and photovoltaic solar electricity generation utilizing the rooftops), b) with continual

manure transfer to ADs, c) which produce RNG and related environmental revenues, and d) then channel the AD waste (including CO2 recovered

from the RNG processing/cleanup) through a series of patented technologies to refine the waste into its various components. The diagram

below depicts a simplified facility schematic/flow chart:

This overall business model unites several interrelated

businesses driven by Bion’s technology and augments and aggregates multiple revenue streams as described below. See “Technology

and Technology Platform” below for descriptions of the 4 major categories of products/revenue streams which Bion anticipates

from its Gen3Tech beef facilities: a) premium ‘sustainable branded’ beef, b) renewable energy and energy/environmental/carbon-related

credits, c) organic fertilizer products and d) nutrient credits.

Sustainable Beef

Bion’s goal is to be first to market with meaningfully

verified sustainable beef products that can be produced at sufficient scale to service national market demand. The cattle produced at

a Bion facility will have a substantially lower carbon footprint, dramatically reduced nutrient impacts to water and air, and an almost

total pathogen kill in the waste stream. Further, the economics of producing these cattle (including the cost of the facility/technology

upgrade) will be greatly enhanced by the revenue realized from the recovery of valuable resources, including renewable energy, high-value

fertilizer products, and clean water.

A Bion sustainable beef facility (see diagram above)

will be comprised of covered barns with slotted floors (allowing the waste to pass through) which will reduce ammonia volatilization and

loss to the atmosphere, as well as odors, thereby improving animal health and human working conditions while preventing air/soil/water

pollution. The manure will be collected and moved directly to customized anaerobic digestion facilities which will produce renewable natural

gas (and re-cycle CO2 from the gas cleaning process). Covered barns will reduce weather impacts on the livestock and have been demonstrated

to promote improved general health and weight gain in the cattle housed in them. The barns’ very large roof surface area will be

utilized (in appropriate geographical locations) for the installation of photovoltaic solar generation systems to produce electricity

for the facility, as well as export to the grid. The barn roofs will also be configured to capture rainwater, which, coupled with the

water recovered from the treatment process, will reduce the projects’ reliance on current water supplies.

Waste treatment and resource recovery will be provided

by Bion’s Gen3Tech platform, which Bion believes offers the most comprehensive solution for livestock waste available today. In

addition to direct environmental benefits, every pound of nitrogen that is captured, upcycled, and returned to the agricultural nitrogen

cycle as high-quality fertilizer (vs lost to contaminate downstream waters), is also a pound of nitrogen that will not have to be produced

as synthetic urea or anhydrous ammonia, with their tremendous carbon cost. System performance and environmental benefits will be monitored

and verified through third parties, with USDA PVP certification of the sustainable brand that Bion also believes will be the most comprehensive

available in the market.

Recently there have been efforts to establish sustainable

brands (including USDA PVP certification) for a number of small-scale livestock producers (largely in the grass fed beef category). To

date, the reach and extent of such efforts is limited and it is difficult to determine their effectiveness. Additionally, there have

been public announcements of initiatives related to beef sustainability (largely focused on the ‘cow-calf’ segment of the

livestock chain) in procurement by major beef processing companies, but a closer look finds that most consist largely of ‘green

washing’ public proclamations in the wake of environmental and social criticism that re-package prior initiatives and lack any significant

new substance.

At present, there is essentially no traceable and

verifiable ‘sustainable beef’ available to the US market except for niche products. In response to consumer demand for transparency

and sustainability, Bion expects the meat industry in general, and beef specifically, to evolve towards using new technologies to deliver

these attributes in their products. While we anticipate a faster adoption of tracking, verification and sustainability technologies in

other perishable food categories like produce and dairy due to their harvest and production techniques, meat industry leaders have also

announced their willingness to move forward with initiatives in this area. Bion predicts that within approximately five years, consumers

will be able to track and verify claims including sustainability on 25% (or more) of the products merchandised in the meat department.

Bion believes that the retail market share of verifiably sustainable beef in the US will approach 7-10 % within three (3) years (end of

2025) and 25% in five (5) years (end of 2027) (approximately 2,000,000 cattle annually). If Bion can successfully execute on its sustainable

beef business plan, facilities utilizing Bion’s Gen3Tech platform will provide one-third (1/3) or more of that of the premium market

segment (and a higher portion of meat that is actually traceable and verifiably sustainable). Our goal is to have multiple sustainable

beef projects under development (within 3-5 distinct JVs) by the end of 2023. Our first commercial project is likely to be the Dalhart

Project but we anticipate commencing additional sustainable beef projects during 2023 as well. Our current target is to have at least

three (3) facility modules (15,000 head per module)(“Modules”) in development/under construction during 2023 in three (3)

different JVs with the initial barns being populated with livestock by fall/winter 2024-25. Further expansion in the number of distinct

JVs is projected through 2025 aiming at 5-10 JVs in process --- each of which JVs will be pursuing development of multiple Modules --

with targets of 12-15 populated Modules by the end of 2025 (approximately 2%-3%% of the US beef market) and 30-45 Modules constructed

and populated by 2027-28 (approximately 6%-8% of the US beef market) with further expansion thereafter. Bion’s current goal is that

its Gen3Tech platform will be utilized to produce 33% of the verifiable “sustainable beef” category at the end of the period

(which will equal approximately 2 million cattle annually)(45 Modules).

There is no assurance that the Company will reach

or approach the goals/targets set forth above. Reaching such goals/targets will require access to very large amounts of capital (equity

and debt) as each module is projected to cost in excess of $50 million to construct and require mobilization of substantial personnel,

technical resources and management skills. The Company does not possess either the financial or personnel resources required internally

and will need to source such resources from outside itself.

Some portion of which sustainable beef will likely

be organic (see below).

Sustainable Organic Beef

Bion believes it has a unique opportunity to produce,

at scale, affordable corn-fed organic beef that is also certified as sustainable. In addition to the sustainable practices described above,

organic-sourced beef cows would be finished on organic corn, which would be produced using the ammonium bicarbonate fertilizer captured

by the Gen3Tech platform. Bion believes its meat products will meet consumer demands with respect to sustainability and safety (organic)

and provide the tenderness and taste American consumers have come to expect from premium conventional American beef. Such products are

largely unavailable in the market today. We believe Bion’s unique ability to produce the fertilizer needed to grow a supply of relatively

low-cost organic corn, and the resulting opportunity to produce organic beef, will dramatically differentiate us from potential competitors.

This organic opportunity is dependent on successfully establishing Bion’s fertilizer products as acceptable for use in organic grain

production.

Today, organic beef demand is limited and mostly supplied with

grass-fed cattle. While organic ground/ chopped meat has enjoyed success in U.S. markets, grass-fed steaks have seen limited acceptance,

mostly resulting from consumer issues with taste and texture. In other words, it’s tough. Regardless, such steaks sell for a significant

premium over conventional beef. A grain-finished organic beef product is largely unavailable in the marketplace today due to the higher

costs of producing organic corn and grain. The exception is offerings that are very expensive from small ‘boutique’ beef

producers. Like all plants, corn requires nitrogen to grow. Corn is especially sensitive to a late-season application of readily available

nitrogen – the key to maximizing yields. With non-organic field corn, this nitrogen is supplied by an application of a low-cost

synthetic fertilizer, such as urea or anhydrous ammonia. However, the cost for suitable nitrogen fertilizer that can be applied late-season

in organic corn production is so high that the late-season application becomes uneconomical, resulting in substantially lower yields

– a widely recognized phenomena known as the ‘yield gap’ in organic production. The yield gap results in higher costs

for organic corn that, in turn, make it uneconomical to feed that corn to livestock. As is the case for sustainable but not organic beef,

Bion believes there is a potentially large unmet demand for affordable beef products that are both sustainable AND organic, but with

the taste and texture consumers have come to expect from American beef. Bion’s ability to produce the low-cost nitrogen fertilizer

that can close the organic yield (and affordability) gap puts the Company in a unique, if not exclusive at this time, position to participate

in JV’s that will benefit from this opportunity starting next year.

The demonstrated willingness of consumers to purchase

sustainable products (along with numerous research and marketing studies confirming consumers are seeking, and are willing to pay a premium

for, sustainable products)---in combination with the threat to the livestock industry market (primarily beef and pork) posed by plant-based

alternatives (heightened by pandemic conditions)--- has succeeded in focusing the large scale livestock industry on how to meet the plant-based

market challenge by addressing the consumer sustainability issues. The consumer demand for sustainability appears to be a real and lasting

trend, but consumers remain skeptical of generalized claims of ‘sustainability’. To date, a large portion of the industry

responses to this trend have been at a superficial level or consist of ‘green washing’, a deceptive marketing practice where

companies promote non-substantive initiatives. Real sustainability for the livestock industry will require implementation of advanced

waste treatment technology at or near the CAFOs – where most of the negative environmental impacts take place.

Organic Fertilizer Listing/Certification Process

The Company has focused a large portion of its activities

on developing, testing and demonstrating the 3rd generation of its technology and technology platform (“Gen3Tech”) with emphasis

on increasing the efficiency of production of valuable co-products from the waste treatment process, including ammonia nitrogen in the

form of low carbon and/or organically certified ammonium bicarbonate products. The Company’s initial ammonium bicarbonate liquid

product completed its Organic Materials Review Institute (“OMRI”) application and review process with approval during May

2020.

Applications for our first solid form of concentrated

ammonia, soluble nitrogen fertilizer product line have been filed with OMRI (filed during May 2021), the Iowa Organic Program (“IOP”)(filed

during March 2022) and the California Department of Food & Agriculture (“CDFA”)(filed during May 2022) and are each in

the review process. The review processes are requiring extended periods of time and multiple procedural steps with each entity in part

due to the novel nature of Bion’s Gen3Tech and our solid ammonium bicarbonate product in the context of organic certifications.

The OMRI application has proceeded through multiple stages of review and rebuttal/appeal without receiving a positive result to date.

The Company anticipates has recently filed a new appeal to the most recent determinations. The Company’s CDFA has received initial

comments regarding our solid ammonium bicarbonate product line and we anticipate providing CDFA with the requested updated information

and clarifications during the next 60 days. The Company’s product line is novel in part due to the fact that there is not a formal

listing category for a solid form of concentrated ammonia, soluble nitrogen fertilizers and there is no clear guidance at present from

internal policy manuals on how to categorize this product and the process that produced it. There is also no clear guidance at present

from either the NOP or the National Organic Standards Board (“NOSB”) (which is currently involved in a related review and

recommendations process regarding ‘high nitrogen liquid fertilizers’ derived from ammonia from manure). The Company and its

representatives, along with a number of other stakeholders, are involved in discussions regarding resolution of these matters at all three

levels. The Company anticipates positive resolution of this matter with one or more listings/certifications of this product line well

prior to operational dates for the Company’s initial large scale JV Gen3Tech projects.

Gen3Tech Kreider 2 Poultry Project

Bion has done extensive pre-development work related

to a waste treatment/renewable energy production facility to treat the waste from KF’s approximately 6+ million chickens (planned

to expand to approximately 9-10 million) (and potentially other poultry operations and/or other waste streams) ('Kreider Renewable Energy

Facility' or ‘Kreider 2 Project’). On May 5, 2016, the Company executed a stand-alone joint venture agreement (“JVA”)

with Kreider Farms covering all matters related to development and operation of Kreider 2 system to treat the waste streams from Kreider’s

poultry facilities in Bion PA2 LLC (“PA2”). During May 2011 the PADEP certified a smaller version of the Kreider 2 Project

(utilizing our 2nd generation technology) under the old EPA’s Chesapeake Bay model. The Company anticipates that if and

when new designs are finalized utilizing our Gen3Tech, a larger Kreider 2 Project will be re-certified for a far larger number of credits

(management’s current estimates are between 2-4 million (or more) nutrient reduction credits for treatment of the waste stream from

Kreider’s poultry pursuant to the amended EPA Chesapeake Bay model and agreements between the EPA and PA). Note that this Project

may also be expanded in the future to treat wastes from other local and regional CAFOs (poultry and/or dairy---including the Kreider Dairy)

and/or additional Kreider poultry expansion (some of which may not qualify for nutrient reduction credits). The Company has commenced

discussions with Kreider Farms regarding updating the JVA to reflect the capabilities of our Gen3Tech platform and anticipates executing

an amended (or new) JVA during the current fiscal year. The Company anticipates that if and when PA2 re-commences work on the Kreider

2 Project, it will submit a new application based on our Gen3Tech. Site specific design and engineering work for this facility have not

commenced, and the Company does not yet have financing in place for the Kreider 2 Project. This opportunity is being pursued through PA2.

If there are positive developments related to the market for nutrient reductions in Pennsylvania, of which there is no assurance, the

Company intends to pursue development, design and construction of the Kreider 2 Project with a goal of achieving operational status for

its initial modules during the following calendar year. The economics (potential revenues and profitability) of the Kreider 2 Project,

despite its proposed use of Bion’s Gen3Tech for increased recovery of marketable by-products and sustainable branding, are based

in material part the long-term sale of nutrient (nitrogen and/or phosphorus) reduction credits to meet the requirements of the Chesapeake

Bay environmental clean-up. However, liquidity in the Pennsylvania nutrient credit market has not yet developed significant breadth and

depth, which lack of liquidity has negatively impacted Bion’s business plans and will most likely delay PA2’s Kreider 2 Project

and other proposed projects in Pennsylvania.

Bion believes that the Kreider 2 Project and/or subsequent

Bion Projects in PA and the Chesapeake Bay Watershed will eventually generate revenue from the sale of: a) nutrient reductions (credits

or in other form), b) renewable energy (and related credits), c) sales of fertilizer products, and/or d) potentially, in time, credits

for the reduction of greenhouse gas emissions, plus e) license fees/premiums related to a ‘sustainable brand’. The Covid-19

pandemic has delayed legislative efforts in Pennsylvania needed to commence its development. However, the Company is currently engaged

in dialogue with the regional EPA office and the Chesapeake Bay Program Office regarding the potential of the Company’s Gen3Tech

Kreider2 Project (and other potential projects) to enable Pennsylvania to move forward toward meeting its Chesapeake Bay clean-up goals.

We believe that the potential market is very large, but it is not possible to predict the exact timing and/or magnitude of these potential

markets at this time.

Technology Deployment: Bion Gen3Tech

Widespread deployment of waste treatment technology,

and the sustainability it enables, is largely dependent upon generating sufficient additional revenues to offset the capital and operating

costs associated with technology adoption. Bion’s Gen3Tech business platform has been developed to create opportunities for such

augmented revenue streams, while providing third party verification of sustainability claims. The Gen3Tech platform has been designed

to maximize the value of co-products produced during the waste treatment/recovery processes, including pipeline-quality renewable natural

gas (biogas) and commercial fertilizer products approved for organic production. All processes will be verifiable by third parties (including

regulatory authorities and certifying boards) to comply with environmental regulations and trading programs and meet the requirements

for: a) renewable energy and carbon credits, b) organic certification of the fertilizer coproducts and c) USDA PVP certification of an

‘Environmentally Sustainable’ brand (see discussion below), and d) payment for verified ecosystem services. The Company’s

first patent on its Gen3Tech was issued during 2018. In August 2020, the Company received a Notice of Allowance on its third patent which

significantly expands the breadth and depth of the Company’s Gen3Tech coverage, and the Company has additional applications pending

and/or planned.

Bion’s business model and technology

platform can create the opportunity for joint ventures s (in various contractual forms) (“JVs”) between the Company and

large livestock/food/fertilizer industry participants based upon the supplemental cash flow generated by implementation of our

Gen3Tech business model, which cash flows will support the costs of technology implementation (including servicing related debt). We

anticipate this will result in substantial long term value for Bion. In the context of such JVs, we believe that the verifiable

sustainable branding opportunities (conventional and organic) in meat will represent the single largest enhanced revenue contributor

provided by Bion to the JVs (and Bion licensees). The Company believes that the largest portion of its business with be conducted

through such JVs, but a material portion may involve licensing and or other approaches.

In parallel with technology development, Bion has

worked (which work continues) to implement market-driven strategies designed to stimulate private-sector participation in the overall

U.S. nutrient and carbon reduction strategy. These market-driven strategies can generate “payment for ecosystem services”,

in which farmers or landowners are rewarded for managing their land and operations to provide environmental benefits that will generate

additional revenues. Existing renewable energy credits for the production and use of biogas are an example of payment for ecosystem services.

Another such strategy is nutrient trading (or water quality trading), which will potentially create markets (in Pennsylvania and other

states) that will utilize taxpayer funding for the purchase of verified pollution reductions from agriculture (“nutrient credits”)

by the state (or others) through competitively-bid procurement programs. Such credits can then be used as a ‘qualified offset’

by an individual state (or municipality) to meet its federal clean water mandates at significantly lower cost to the taxpayer. Market-driven

strategies, including competitive procurement of verified credits, is supported by U.S. EPA, the Chesapeake Bay Commission, national livestock

interests, and other key stakeholders. Legislation in Pennsylvania to establish the first such state competitive procurement program passed

the Pennsylvania Senate by a bi-partisan majority during March 2019 but has not yet crossed the hurdles required for actual adoption.

The Covid-19 pandemic and related financial/budgetary crises have slowed progress for this and other policy initiatives and, as a result,

it is not currently possible to project the timeline for completion (or meaningful progress) of this and other similar initiatives (see

discussion below).

The livestock industry and its markets are already

changing. With our commercial-ready technology and business model, Bion believes it has a ‘first-mover advantage’ over others

that will seek to exploit the opportunities that will arise from the industry’s inevitable transformation. Bion anticipates moving

forward with the development process of its initial commercial installations utilizing its Gen3Tech, during the current 2023 fiscal year.

We believe that Bion’s Gen3Tech platform and business model can provide a pathway to true economic and environmental sustainability

with ‘win-win’ benefits for at least a premium sector of the livestock industry, the environment, and the consumer, an opportunity

which the Company intends to pursue.

The Livestock Problem

The livestock industry is under tremendous pressure

from regulatory agencies, a wide range of advocacy groups, institutional investors and the industry’s own consumers, to adopt sustainable

practices. Environmental cleanup is inevitable and has already begun - and policies have already begun to change, as well. Bion’s

Gen3Tech was developed for implementation on large scale livestock production facilities, where scale drives both lower treatment costs

and efficient co-products production, as well as dramatic environmental improvements. We believe that scale, coupled with Bion’s

verifiable treatment technology platform, will create a transformational opportunity to integrate clean production practices at (or close

to) the point of production—the primary source of the industry’s environmental impacts. Bion intends to assist the forward-looking

segment of the livestock industry to bring animal protein production in line with 21st Century consumer demands for meaningful sustainability.

In the U.S. (according to the USDA’s 2017 agricultural

census) there are over 9 million dairy cows, 90 million beef cattle, 60 million swine and more than 2 billion poultry which provides an

indication of both the scope of the problem addressed by Bion’s technology, as well as the size of Bion’s opportunity. Environmental

impacts from livestock production include surface and groundwater pollution, greenhouse gas emissions, ammonia, and other air pollution,

excess water use, and pathogens related to foodborne illnesses and antibiotic resistance. While the most visible and immediate problems

are related to nutrient runoff and its effects on water quality, the industry has recently been targeted by various stakeholder groups

for its impacts on climate change.

Estimates of total annual U.S. livestock manure waste

vary widely, but start around a billion tons, between 100 and 130 times greater than human waste. However, while human waste is generally

treated by septic or municipal wastewater plants, livestock waste – raw manure – is spread on our nation’s croplands

for its fertilizer value. Large portions of U.S. feed crop production (and most organic crop production) are fertilized, in part, in this

manner. Under current manure management practices, 80% or more of total nitrogen from manure, much of it in the form of ammonia, escapes

during storage, transportation, and during and after soil application, representing both substantial lost value and environmental costs.

More than half of the nitrogen impacts from livestock

waste come from airborne ammonia emissions, which are extremely volatile, reactive and mobile. Airborne ammonia nitrogen eventually settles

back to the ground through atmospheric deposition - it ‘rains’ everywhere. While some of this nitrogen is captured and used

by plants, most of it runs off and enters surface waters or percolates down to groundwater. It is now well-established that most of the

voluntary conservation practices, such as vegetated buffers that ‘filter’ runoff (often referred to as “BMPs”

or “Best Management Practices” that have traditionally been implemented to attempt to mitigate nutrient runoff), are considerably

less effective than was previously believed to be the case. This is especially true with regard to addressing the volatile and mobile

nitrogen from ammonia emissions, because BMPs are primarily focused on surface water runoff, directly from farm fields in current production,

Source: SEC EDGAR (public domain) · 10-K for the period ended 2022-06-30, filed 2022-09-27 · accession 0001079973-22-001171

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