Exhibit 14A B&K Distributors-ROI Model-Summary Page (US$ in thousands) Year 0 Revenue Year 1 Year 2 Year 3 Year 4 Year 5 Upside 4,643 Baseline 5,619 6,487 7,293 7,886 3,608 Incremental 3,828 4,061 4,308 4,569 1,035 1,791 2,426 2,986 3,316 Net income Upside 583 Baseline 734 1,003 1,121 436 Incremental 463 491 521 552 147 272 387 482 569 Incremental investment program (after tax) Upfront costs Ongoing costs (387) Total 283) (291) 300 (309) (319) Total (after tax) (387) 283) (291) 300 (240) (309 (175) (181) (319) (186) (192) (197) Total incremental cash flow (240) (28) 91 201 291 371 Five-year IRR (268) 24 40.6% (177) 314 686 Net present value 309 Discount rate 12% Tax rate 38% Support cost inflation rate 3% Three-year IRR 3.3% Total incremental cash flow (240) (28) 91 201 Cumulative cash flows 291 371 (268) Payback (177) 24 314 686 3.00