BUSINESS PLAN WORK SHEET

PART A
i) Management team
and Organizational
structure.
Provide a
li) Provide a detailed list
brief of the Company's equity
overview of owners.
the
Company:

i) Product portfolio
(including historical sales
breakdown by product,
last 5 years).
1
Corporate
Overview ii) Production facilities
overview, if any:
location, capacity, lines,
year of installation.

Company's
business iii) Distribution organization.
overview:
iv) Dividend Policy.

v) Management
Presentations, if any.

a) Provide an update on management's view

on future sector developments and trends

b) Discuss the competitive landscape of

your market, the main players and the
competitive position of your Company versus
other Cypriot companies:
2
Market and
Sector
c) Discuss the company's market position and
related strengths and weaknesses

i) Latest information on evolution of market

size, volume, value, market shares, trends by
segment, etc.

a) Company's business plan (current and

planned).

b) What does the Company perceive to be the

major opportunities and threats for its
business.

c) Describe what the Company considers to

be its key strengths and weaknesses.

3 Strategy d) What are the key economic and industry

assumptions driving the business plan?

e) What are the expected future capital needs

to achieve the Company's strategic objectives?

f) What are the most significant risks to the

Company's strategy and business plan?
 PART B
a) Provide a list of strategic relationships (i.e.
partners, customers, etc) including key terms
and any material pending agreements.

c) Describe key partners and current status of

relationships. What type of payment terms
does the Company have with partners?

Strategic i) Discuss specific contracts (length, ability to

4 Relationships cancel, upcoming expirations or negotiations)
and Partners

d) Describe key customers and current status

of relationships. What type of payment terms
does the Company have with customers?

e) Please discuss targeted key strategic

partnerships, joint ventures and terms.

i) Size of sales force.

Discuss ii) Other selling

positioning and channels.
5 Marketing sales and
marketing strategy iii) Current and
for Company contemplated marketing
and distribution
affiliations.

b) Total number of staff to be split into full-

time/part-time, by business and by function.

6
Human
Resources

e) Are there any material changes expected in

salaries and wages?

f) What other benefits are employees entitled

to? Are there any performance related
incentive schemes?

a) Provide a management tree with

responsibilities, years in the position and any
relevant previous positions

7
Organization
Structure
b) Please identify the positions of those
employees that the company considers key for
the ongoing operations of the business.

PART C
 a) Provide latest detailed annual estimates for
Revenues per product, COGS & Opex analysis for
2009—2013

b) Please discuss Company's sources and uses of

funds and describe the financing programs
Projections anticipated for 2009—2013.
c) Discuss projected changes in working capital
and their impact on cash flow for the same period

d) Provide capex spending programs, showing

type of expenditure for 2009—2013

a) Are there any material disputes with

industry partners?
b) Is the Company in default of any material
contractual obligation?

c) Are there any disputes, litigation, claims or

possible claims in existence, pending or
threatened against the Company or any of its
subsidiaries? Please provide details on all
litigation and pending litigation in which the
Company or any of its subsidiaries are
involved or may be involved and the potential
material impact, if any, on Company's financial
position and ability to conduct business.

d) Are you aware of any legislative or

regulatory changes, planned or discussed that
could have a material impact on the
Company?

Legal and
Regulatory e) Please discuss Company's insurance
coverage of its major assets, facilities, workers'
compensation and any outstanding claims.
Has there been any, or do you foresee any,
material change in the cost and availability of
insurance?

f) Are there any legal impediments that

8 management is aware of?

h) Please provide details of any tax structuring

done (or to be done in preparation for the
sale).

a) Provide Articles of Incorporation and By-

laws.

Other
c) Provide copies of any loan agreements,
including working capital lines, etc.
 9

PART D

10

11

12
12
 PART A
S/N SUBJECT METHOD
EVALUATE TOOLS MODELS PERSON/ DATE
CORPORATE
MISSION,
VISION, PEST ANALYSIS,
INTERVIEW,
OBJECTIVES PORTER 5 MR FRIXOS, KEY CUSTOMERS,
1
Corporate TARGET
FOCUS
GROUPS,
FORCES, SUPPLIERS, PARTNERS
SEGMENTS, PORTER 26,
Overview MARKET
OBSERVATION,
GENERIC 29, MAY & 1-5 JUNE
RESEARCH
SHARE, FORCES
MARKET
TRENDS,
ALLIANCES
EVALUATE
CONSUMER
BEHAVIOR/TYP INTERVIEW,
D.M.U MODEL, MR FRIXOS, KEY CUSTOMERS,
2
Market and OLOGIES,
COMPANY
FOCUS
GROUPS,
MAPPINGS, SUPPLIERS, PARTNERS
SECTOR LIFE 26,
Sector SITUATION OBSERVATION,
CYCLE 29, MAY & 1-5 JUNE
ANALYSIS, RESEARCH
COMPETITIVE
ANALYSIS

MARKETING
OBJECTIVES, S.W.O.T.
FINANCIAL ANALYSIS,
MR FRIXOS, KEY CUSTOMERS,
FORMULATE OBJECTIVES, BALANCE
SUPPLIERS, PARTNERS
3 Strategy POSITIONING OPERATIONAL SCORE CARD
26,
STRATEGY OBJECTIVES, MODEL,
29, MAY & 1-5 JUNE
H/R S.M.A.R.T.
OBJECTIVES, MODEL
I.T. OBJECTIVES

PART B
S/N SUBJECT METHOD TOOLS MODELS PERSON/ DATE

IDENTIFY & CRM POLICY,

Strategic EVALUATE SPECIAL
MR. FRIXOS & EMPLOYEES -
4 Relationships STRATEGIC PRICING
12-15, 19, 22 / MAY
RELATIONSIP & POLICIES /
and Partners PARTNERS TERMS

EVALUATE THE
INTERVIEW,
MARKETING
FOCUS MR. FRIXOS & EMPLOYEES
5 Marketing FUNCTIONS &
FUTURE
GROUPS,
7P's
12-15, 19, 22 / MAY
OBSERVATION.
PLANNING

EMPLOYEES
EVALUATION &
INTERVIEW,
6
Human EVALUATE THE
HR & FUTURE
FOCUS
MOTIVATION,
MANAGEMENT
MR. FRIXOS & EMPLOYEES -
Resources PLANNING
GROUPS,
OBSERVATION.
EVALUATION,
12-15, 19, 22 / MAY
Comp. CLIMATE
SURVEY

EVALUATE THE INTERVIEW, ERP SYSTEM,

7
Organization ORGAN. STR & FOCUS FISHBONE MR. FRIXOS & EMPLOYEES -
Structure FUTURE
PLANNING
GROUPS,
OBSERVATION.
MODEL, 7's
MODEL
12-15, 19, 22 / MAY

PART C
S/N SUBJECT METHOD TOOLS MODELS PERSON/ DATE
G
ANN COUNTIN
ING
TUR L & AC

P&L'S,
S
IO
E PL

BALANCE
Financial and
IA

T
RA

SHEETS, CASH MR. FRIXOS & ACCOUNTAND

N TH FINANC

8
L

FLOWS, 12-15, 19, 22 / MAY

Accounting
A
CI

ANNUAL
AN
E FU

REPORTS, ETC.
N
FI
E
SITU UATE TH
ATIO
L
EVA

E&
TING FINANC E

P&L'S,
ACC NING ON E FUTUR

S
IO

BALANCE
T
RA

SHEETS, CASH MR. FRIXOS & ACCOUNTAND

9 Projections
L

FLOWS, 9 - 12 JUNE
A
CI
PLAN UATE TH

ANNUAL
AN

REPORTS, ETC.
N
FI
OUN
L
EVA
 P&L'S,
BALANCE
SHEETS, CASH MR. FRIXOS & ACCOUNTAND
9 Projections FLOWS, 9 - 12 JUNE
ANNUAL
REPORTS, ETC.

PART D
S/N SUBJECT METHOD TOOLS MODELS PERSON/ DATE

10
Legal and LA MR. FRIXOS & LAWYER
Regulatory 9 - 12 JUNE

W
YE
11
Intellectual R MR. FRIXOS & LAWYER
Property 9 - 12 JUNE

12 Other