Bauer Performance Sports Ltd. (Bauer), formerly 0896936 B.C. Ltd., is a Canada-based company. The Company was established or the purpose of completing the public offering of its shares and the concurrent acquisition of Kohlberg Sports Group Inc. (KSGI). As of May 31, 2010, the Company had not commenced operations. KSGI is engaged in the design, manufacture and distribution of ice hockey products and roller hockey products. The ice hockey products include skates, skate blades, protective gear, sticks, team apparel and accessories. The roller hockey products include skates, protective gear and accessories. The Company distributes its product in the United States, Canada and Europe to specialty retail stores, sporting goods and national retail chains, as well as directly to sports teams. In July 2012, the Company acquired Cascade Helmets Holdings, Inc., and certain affiliates. In October 2012, the Company acquired Inaria International.