LESAKA TECHNOLOGIES INC

ITEM 15.

EXHIBITS AND FINANCIAL STATEMENT

SCHEDULES

a)

The following documents are filed as part of this report

1. Financial Statements

The following financial statements are included on pages F-1 through F-76.

Report of the Independent Registered Public Accounting Firm

–

(PCAOB Firm ID

)

Report of the Independent Registered Public Accounting Firm

–

Deloitte & Touche

(South Africa) (PCAOB

Firm ID 0

)

Consolidated balance sheets as of June 30, 2024 and 2023

Consolidated statements of operations for the years ended June 30, 2024,

2023 and 2022

Consolidated statements of comprehensive (loss) income for the years ended June 30, 2024, 2023 and 2022

Consolidated statements of changes in equity for the years ended June 30, 2024, 2023 and 2022

Consolidated statements of cash flows for the years ended June 30, 2024, 2023 and 2022

2. Financial Statement Schedules

Financial statement schedules have been

omitted since they are

either not required, not

applicable, or the

information is otherwise

included.

(b) Exhibits

Incorporated by Reference Herein

Exhibit

No.

Description of Exhibit

Included

Herewith

Form

Exhibit

Filing Date

2.1

Sale of Shares Agreement, dated October 31, 2021,

by and among Net1 Applied Technologies South

Africa Proprietary Limited; Net1 UEPS

Technologies, Inc.; Old Mutual Life Assurance

Company (South Africa) Limited; Lirast (Mauritius)

Company Limited; SIG International Investment

(BVI) Limited; Aldgate International Limited; Ivan

Michael Epstein; PFCC (BVI) Limited; PCF

Investments (BVI) Limited; Ovobix (RF) Proprietary

Limited; Luxanio 227 Proprietary Limited; Vista

Capital Investments Proprietary Limited; Vista

Treasury Proprietary Limited; K2021477132 (South

Africa) Proprietary Limited; and Cash Connect

Management Solutions Proprietary Limited.

8-K

10.1

November 2, 2021

2.2

Sale and Purchase Agreement, dated May 7, 2024,

between Lesaka Technologies Proprietary Limited;

Lesaka Technologies, Inc. and the parties listed in

Annexure A.

8-K

10.1

May 7, 2024

3.1

Amended and Restated Articles of Incorporation

8-K

3.1

May 17, 2022

3.2

Amended and Restated By-Laws of Lesaka

Technologies, Inc.

8-K

3.2

May 17, 2022

4.1

Form of common stock certificate

10-K

4.1

September 9, 2022

4.2

Description of registrant’s securities

X

10.1*

Form of Restricted Stock Agreement

10-Q

10.49

10.2*

Form of Stock Option Agreement

10-Q

10.50

10.3*

Form of Restricted Stock Agreement (non-employee

directors)

10-Q

10.51

10.4*

Form of Indemnification Agreement

X

10.5*

Form of non-employee director agreement

10-K

10.5

August 24, 2017

10.6*

Amended and Restated 2022 Stock Incentive Plan of

Lesaka Technologies, Inc.

14A

A

September 30, 2022

10.7*

Amendment to the 2022 Amended and Restated

Stock Incentive Plan of Lesaka Technologies, Inc.

14A

B

April 22, 2024

10.8*

Employment Agreement, dated as of December 4,

2023, between Lesaka Technologies, Inc. and Ali

Mazanderani

8-K

10.1

December 4, 2023

10.9*

Option Award Agreement between Ali Mazanderani

and Lesaka Technologies, Inc.

14A

A

April 22, 2024

10.10*

Contract of Employment, dated as of June 30, 2021,

between Net1 Applied Technologies South Africa

(Pty) Ltd and Christopher Guy Butt Meyer

8-K

10.1

10.11*

Restrictive Covenants Agreement, dated as of June

30, 2021, between Net1 Applied Technologies South

Africa (Pty) Ltd and Christopher Guy Butt Meyer

8-K

10.2

10.12*

Employment Agreement, dated as of June 30, 2021,

between Net 1 UEPS Technologies, Inc. and

Christopher Guy Butt Meyer

8-K

10.3

10.13*

Restrictive Covenants Agreement, dated as of June

30, 2021, between Net 1 UEPS Technologies, Inc.

and Christopher Guy Butt Meyer

8-K

10.4

10.14*

Contract of Employment, effective February 5, 2021,

between Net1 Applied Technologies South Africa

Proprietary Limited and Lincoln Mali

8-K

10.1

February 11, 2021

10.15*

Restrictive Covenants Agreement, effective February

5, 2021, between Net1 Applied Technologies South

Africa Proprietary Limited and Lincoln Mali

8-K

10.2

February 11, 2021

10.16*

Contract of Employment, dated as of December 9,

2021, between Net1 Applied Technologies South

Africa (Pty) Ltd and Naeem Kola

8-K

10.1

10.17*

December 9, 2021, between Net1 Applied

Technologies South Africa (Pty) Ltd and Naeem Kola

8-K

10.2

10.18*

Employment Agreement, dated as of December 9,

2021, between Net 1 UEPS Technologies, Inc. and

Naeem Kola

8-K

10.3

10.19*

December 9, 2021, between Net 1 UEPS

Technologies, Inc. and Naeem Kola

8-K

10.4

10.20*

Employment Agreement, dated as of February 8,

2023, between Lesaka Technologies, Inc. and Steven

John Heilbron

10-Q

10.52

May 9, 2023

10.21*

February 8, 2023, between Lesaka Technologies, Inc.

and Steven John Heilbron

10-Q

10.53

May 9, 2023

10.22*

First Amendment to Restrictive Covenant

Agreements, dated as of December 9, 2021

8-K

10.7

10.23*

Consulting Agreement, dated August 5, 2020, by and

between the Company and Ali Mazanderani

8-K

10.2

August 5, 2020

10.24

Facility Letter between Nedbank Limited and Net1

Applied Technologies South Africa Limited and

certain of its subsidiaries dated as of December 13,

2013 and First Addendum thereto dated as of

December 18, 2013

8-K

10.27

December 19, 2013

10.25

Letter from Nedbank Limited to Net1 Applied

Technologies South Africa Proprietary Limited and

certain of its subsidiaries, dated December 7, 2016

8-K

10.50

December 9, 2016

10.26

Policy Agreement, dated April 11, 2016, among the

Company and the IFC Investors

8-K

10.32

April 12, 2016

10.27

Cooperation Agreement, dated May 13, 2020, by and

between Net 1 UEPS Technologies, Inc. and VCP

(Proprietary) Limited

8-K

10.1

May 14, 2020

10.28

Amendment No. 1 to Cooperation Agreement, dated

December 9, 2020, by and between Net 1 UEPS

Technologies, Inc. and Value Capital Partners (Pty)

Ltd

8-K

10.1

December 10, 2020

10.29

Amendment No. 2 to Cooperation Agreement, dated

March 22, 2022, by and between Net 1 UEPS

Technologies, Inc. and Value Capital Partners (Pty)

Ltd

10-K

10.32

September 9, 2022

10.30

Securities Purchase Agreement, dated March 22,

2022, among Net1 UEPS Technologies, Inc., Net1

Applied Technologies South Africa Proprietary

Limited and Value Capital Partners Proprietary

Limited

10-Q

10.58

May 10, 2022

10.31

Amendment No. 1 to Securities Purchase Agreement

dated March 16, 2023, among Lesaka Technologies,

Inc. (formerly Net1 UEPS Technologies, Inc.),

Lesaka Technologies Proprietary Limited (formerly

Net1 Applied Technologies South Africa Proprietary

Limited) and Value Capital Partners Proprietary

Limited

8-K

10.3

10.32

Senior Facility E Agreement, dated September 26,

2018, among Net1 Applied Technologies South

Africa Proprietary Limited, FirstRand Bank Limited

(acting through its Rand Merchant Bank division), as

lender, and FirstRand Bank Limited (acting through

its Rand Merchant Bank division), as agent

8-K

10.96

October 2, 2018

10.33

Letter of Amendment, dated August 2, 2021, among

Net1 Applied Technologies South Africa Proprietary

Limited and FirstRand Bank Limited (acting through

its Rand Merchant Bank division), as lender, related

to the amendment to the Senior Facility E Agreement

8-K

10.1

August 2, 2021

10.34

Letter of Amendment, dated January 22, 2024, among

Lesaka Proprietary Limited and FirstRand Bank

division), as lender, related to the amendment to the

Senior Facility E Agreement

8-K

10.1

January 23, 2024

10.35

Fifth Amendment and Restatement Agreement, dated

March 16, 2023, between Lesaka Technologies

Proprietary Limited (as borrower), and FirstRand

Bank division) (as lender), and FirstRand Bank

division) (as facility agent)

8-K

10.1

10.36

Amendment and Restatement Agreement, dated

November 24, 2023, between Lesaka Technologies

Proprietary Limited (as borrower), and FirstRand

Bank division) (as lender), and FirstRand Bank

division) (as facility agent)

8-K

10.1

December 1, 2023

10.37

First Amendment and Restatement Agreement, dated

March 22, 2023, between Cash Connect Management

Solutions Proprietary Limited (as borrower), arranged

by FirstRand Bank Limited (acting through its Rand

Merchant Bank division) (as mandated lead arranger),

and FirstRand Bank Limited (acting through its Rand

Merchant Bank division) (as facility agent)

8-K

10.2

10.38

Revolving Credit Facility Agreement, dated

November 29, 2022, between Cash Connect Capital

Proprietary Limited, the Parties Listed in Part I of

Schedule 1 (the Original Guarantors) and FirstRand

Bank division) (as Lender)

8-K

10.1

December 5, 2022

Code of Ethics

X

Subsidiaries of Registrant

X

23.1

Consent of Independent Registered Public

Accounting Firm - KPMG, Inc.

X

23.2

Consent of Independent Registered Public

Accounting Firm - Deloitte & Touche (South Africa)

X

31.1

Certification of Principal Executive Officer pursuant

to Rules 13a-14(a) and 15d-14(a) under the Securities

Exchange Act of 1934, as amended

X

31.2

Certification of Principal Financial Officer pursuant

to Rules 13a-14(a) and 15d-14(a) under the Securities

Exchange Act of 1934, as amended

X

Certification pursuant to 18 USC Section 1350

X

Compensation Clawback Policy

X

101.INS

XBRL Instance Document

X

101.SCH

Extension Schema

X

101.CAL

Extension Calculation Linkbase

X

101.DEF

Extension Definition Linkbase

X

101.LAB

Extension Label Linkbase

X

101.PRE

Extension Presentation Linkbase

X

Cover Page Interactive Data File (formatted as inline

XBRL and continued in Exhibit 101)

X

• Indicates a management contract or compensatory plan or arrangement.