1. What are the present sources of revenue to SLS

2. What are the costs SLS is incurring to run the business?

1. What are the cost objects?
2. What are the cost drivers?

Space & Light Studio Cost-Volume-Profit Analysis In the beginning of 2013, informal sources revealed that studios in Singapore paid the yoga teachers they employed a range of $35 to $150 for a class that lasted 60 to 90 minutes. At that time, the average rate for yoga teachers was known to be around $60 per class. In the case of internal workshops conducted by SLS's in-house yoga teachers, there were varied revenue sharing arrangements. EXHIBIT 2 SPACE & LIGHT STUDIOS-YOGA PRICE LIST IN 2013 Package Price (SS) Price Per Class (SS) Notes 19 First-time Trial 50% off 1st class Single Class Regular Full-time Student 39 28 12-class package 3-month validity 6-month validity 378 398 31.50 33.16 24-class package 3-month validity 6-month validity 12-month validity 628 698 828 26.16 29.08 34.50 36-class package 3-month validity 6-month validity 868 1.013 24.11 28.27 Unlimited packages 1 month 3 months 6 months 1 you 368 858 1.500 2.400 21.64 20.42 19.02 14.28 (at 4 classes /week) (at 3 classes /week) (at 3 ss/week) (at 3 classes /week) Min 2, Max 5 pax 70 205 330 68.33 66.00 Salt packages (booking required) Single (60 min) 3-class package (60 min) 5-class package (60 min) Private Yoga (One-on-one) 1 class (60 min) 5-class package (60 min) 10-class package (60 min) Min 2. Max 5 pax 2-month validity 3-month validity 150 675 1.250 135 125 2-month validity 3-month validity Private Yoga (Duo) 1 class (60 min) 190 5-class package (60 min) 800 (430/pax) 10-class package (60 min) 1,5-40 (770 pax) Source: Space & Light Studios Brochure, 2013 95/pax/class 86/pax/class 77/pac/class 2-month validity 3-month validity Space & Light Studio Cost-Volume-Profit Analysis In the beginning of 2013, informal sources revealed that studios in Singapore paid the yoga teachers they employed a range of $35 to $150 for a class that lasted 60 to 90 minutes. At that time, the average rate for yoga teachers was known to be around $60 per class. In the case of internal workshops conducted by SLS's in-house yoga teachers, there were varied revenue sharing arrangements. EXHIBIT 2 SPACE & LIGHT STUDIOS-YOGA PRICE LIST IN 2013 Package Price (SS) Price Per Class (SS) Notes 19 First-time Trial 50% off 1st class Single Class Regular Full-time Student 39 28 12-class package 3-month validity 6-month validity 378 398 31.50 33.16 24-class package 3-month validity 6-month validity 12-month validity 628 698 828 26.16 29.08 34.50 36-class package 3-month validity 6-month validity 868 1.013 24.11 28.27 Unlimited packages 1 month 3 months 6 months 1 you 368 858 1.500 2.400 21.64 20.42 19.02 14.28 (at 4 classes /week) (at 3 classes /week) (at 3 ss/week) (at 3 classes /week) Min 2, Max 5 pax 70 205 330 68.33 66.00 Salt packages (booking required) Single (60 min) 3-class package (60 min) 5-class package (60 min) Private Yoga (One-on-one) 1 class (60 min) 5-class package (60 min) 10-class package (60 min) Min 2. Max 5 pax 2-month validity 3-month validity 150 675 1.250 135 125 2-month validity 3-month validity Private Yoga (Duo) 1 class (60 min) 190 5-class package (60 min) 800 (430/pax) 10-class package (60 min) 1,5-40 (770 pax) Source: Space & Light Studios Brochure, 2013 95/pax/class 86/pax/class 77/pac/class 2-month validity 3-month validity