Compagnie du Froid, S.A. 197-085 Exhibit 1 Examples of Standards for the 2009 Profit Plan (Spanish Region) OS Standards Spain Percentage of volume from specialties 10% Selling prices (in Euros) Ice-cream (per litre) 4.42 Specialties (per litre) 8.13 Manufacturing costs (in Euros) Dairy ice-cream (per litre) 2.61 Other ingredients ice-cream (sugar, flavor, etc. per 100 grams) 1.51 Other ingredients specialties (sugar, flavor, etc. per 100 grams) 2.12 Labor (wage per hour) 8.13 Labor hours ice-cream (litres per hour) 107.20 Labor hours specialties (litres per hour) 11.04 Volume Dairy ingredients-ice-cream (% of volume) 72% Other ingredients-ice cream (grams per litre) 48 Dairy ingredients-specialties (% of volume) 93% Other ingredients-specialties (grams per litre) 73Exhibit 2 French Region, 2009 Results Profit Plan Actual Variance Volume Euros Volume Euros "000) (000 ('000) Sales Data Sales ice-cream (volume in litres) 4,010 17,879 4,618 20,005 2, 126 Sales specialties (litres) 445 3,661 405 3,377 (284) TITICT Revenue from distribution 79 79 Total Sales 4,455 21,540 5,023 23,461 1,921 Cost of Goods Sold Cost ice-cream Dairy ingredients (litres) 2,887 7,893 3,317 9,142 (1,249) Other ingredients (100 gr.) 1,844 2,841 2,047 3,186 (345) CCC Labor (hours) 38.29 371 43.56 438 (67) Cost specialties Dairy ingredients (litres) 410 1, 121 368 1,015 106 F Other ingredients (100 gr.) 316 693 298 655 38 F Labor (hours) 40.03 388 36.02 362 26 TI TI T Contribution margin 8,233 8,663 430 Other Costs Supervision, energy, maintenance, ... Depreciation O 2,206 2,324 (118) C 467 467 Operating margin 5,560 5,872 312 Selling and Administrative Expenses Delivery expenses 861 908 (47) U Depreciation of trucks 507 510 (3) U Selling expenses 1,078 1,139 (61) U Advertising 1,141 1,070 71 F Administrative salaries and expenses 788 810 (22) TCC Allocated central office expenses 158 193 (35) Profits before Interest and Taxes 1.027 1.242 215 Identifiable Assets Cash (average) 94 141 (47) Accounts Receivable (average) 580 634 (54) Plant and equipment (net of depreciation ( 2,322) 4.713 4.726 (13) Total identifiable assets 5,387 5,501 (114) Conditions for tourism Average summer temperature 29.8 .C 29.2" CExhibit 3 Italian Region, 2009 Results Profit Plan Actual Variance Volume Euros Volume Euros "000) "(00) (000 1000 Sales Data Sales ice-cream (volume in litres) 2,453 10,967 2,480 11, 106 139 Sales specialties (litres) 272 2,232 276 2.253 21 Total Sales 2,725 13,199 2,756 13,359 160 Cost of Goods Sold Cost ice-cream Dairy ingredients (litres) 1,864 4,963 1,895 4,986 (23) U Other ingredients (100 gr.) 1,275 1,885 1,296 1,932 (47) Labor (hours) 33.10 300 36.03 328 (28) Cost specialties Dairy ingredients (litres) 259 689 257 676 13 F Other ingredients (100 gr.) 196 425 197 430 (5) Labor (hours) 24.24 220 23.29 212 8 Contribution margin 4,717 4,795 78 Other Costs Supervision, energy, maintenance, ... 1,142 1,135 F Depreciation 109 109 Operating margin 3,466 3,551 35 Selling and Administrative Expenses Delivery expenses 329 315 14 F Depreciation of trucks 198 198 U Selling expenses 314 344 (30) U Advertising 1,328 1,288 40 F Administrative salaries and expenses 558 574 (16) U Rent 122 122 Allocated central office expenses 158 193 (35) Profits before Interest and Taxes 459 517 58 Identifiable Assets Cash (average 94 108 (14) Accounts Receivable (average) 377 357 20 Plant and equipment (net of depreciation