EXHIBIT 2: HIGHLAND MALT INC. STATISTICS FOR 2019 Amount Barrels produced 200 Barrels in opening inventory 100 Barrels ordered 250 Barrels in closing inventory 50 Barrels returned 0 Barrels for which cash was received from Spencer's Spirits 240 Barrels sold but not paid for by Spencer's Spirits 10 source: Company documents. EXHIBIT 3: HIGHLAND MALT INC. PRODUCTION SCHEDULE AND COST (IN US$) Units Batch Number Date (Barrels) Cost per Unit Total Cost January 2018 50 $6,000 $300,000 N July 2018 50 $6,500 $325,000 AC January 2019 100 $7,000 $700,000 July 2019 100 $7,500 $750,000 Total 300 $2,075,000 source: Company documents EXHIBIT 4: HIGHLAND MALT INC. ANNUAL FIXED COST SCHEDULE (IN US$) Other Expenses Amount Office and administrative $10,000 Salaries and wages $130,000 Repairs and maintenance $25,000 Supplies $25,000 Utilities $40,000 Total $230.000