What changed in this filing

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Item 5. Market for Registrant’s Common Equity

2023-03-30 compared with 2022-03-01 · 14 added, 26 removed, 1 unchanged (98% of the section changed)

Market for Registrant’s Common Equity, Related Shareholder

Matters and Issuer Purchases of Equity Securities.

Our Common Stock is currently listed on the NYSE

under the symbol “XL.”

As of February 25, 2022, there were approximately

85 holders of record of our Common Stock.

This figure does not include shareholders whose certificates are held in the name of their broker-dealers

or other nominees.

We have not paid any cash dividends on our Common

Stock to date.

We may retain future earnings, if any, for future operations, expansion and debt repayment and have no current plans to

pay cash dividends for the foreseeable future.

Any decision to declare and pay dividends in the future will be made at the discretion

of our board of directors and will depend on, among other things, our results of operations, financial condition, cash requirements,

contractual restrictions and other factors that our board of directors may deem relevant.

In addition, our ability to pay dividends may

be limited by covenants of any existing and future outstanding indebtedness we or our subsidiaries incur.

We do not anticipate declaring

any cash dividends to holders of the Common Stock in the foreseeable future.

Authorized for Issuance Under Equity Compensation Plans

See Item 12 of Part III of this Annual Report

on Form 10-K regarding information about securities authorized for issuance under our equity compensation plans.

of Unregistered Securities

We had no sales of unregistered equity securities

during the period covered by this Annual Report on Form 10-K that were not previously reported in a Current Report on Form 8-K or Quarterly

Report on Form 10-Q.

Market for Registrant’s Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities

Market Information:

(a) The Company's Common Stock is currently listed on the NYSE under the symbol “SPRU.”

(b) As of March 17, 2023, there were approximately 75 holders of record of the Company's Common Stock.

This figure does not include shareholders whose certificates are held in the name of their broker-dealers or other nominees.

The Company may retain future earnings, if any, for future operations, expansion and debt repayment and have no current plans to pay cash dividends for the foreseeable future.

Any decision to declare and pay dividends in the future will be made at the discretion of the Company's board of directors and will depend on, among other things, the Company's results of operations, financial condition, cash requirements, contractual restrictions and other factors that our board of directors may deem relevant.

In addition, the Company's ability to pay dividends may be limited by covenants of any existing and future outstanding indebtedness the Company or its subsidiaries incur.

The Company does not anticipate declaring any cash dividends to holders of the Common Stock in the foreseeable future.

Securities Authorized for Issuance Under Equity Compensation Plans:

(d) See Item 12 of Part III of this Annual Report on Form 10-K regarding information about securities authorized for issuance under the Company's equity compensation plans.

Recent Sales of Unregistered Securities:

(e) The Company had no sales of unregistered equity securities during the period covered by this Annual Report on Form 10-K that were not previously reported in a Current Report on Form 8-K or Quarterly Report on Form 10-Q.

Issuer Purchases of Equity Securities:

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 5. Market for Registrant’s Common Equity