Exhibit 2. Sidral Mundet Sol's Sales and Return on Sales $1,000,000 $900,000 $800,000 $600,000 $700,000 4.21% (thousands of pesos) 6.00% 5.57% 5.54% 5.00% 4.00% $500,000 3.00% $900,101 $400,000 $832,341 2.00% $300,000 $642,400 $200,000 1.00% $100,000 $- 0.00% 2009 2010 2011 Sales Return of Sales Returns of sales (%) Appendix 1. Sidral Mundet Sol-Income Statements for the Year Ending December 31 (thousands of pesos) Income Item 2009 2010 2011 Sales COGS 642,400 100.0% 832,341 100.0% 349,884 54.5% 456,409 900,101 100.0% 54.8% 487,020 54.1% Gross margin 292,516 45.5% 375,932 45.2% 413,081 45.9% Marketing & Selling Expenses 120,359 18.7% 150,322 18.1% 168,330 18.7% General Administrative Expenses 65,340 10.2% 88,622 10.6% 97,791 10.9% EBITDA 106,817 16.6% 136,988 16.5% 146,960 16.3% Depreciation 45,046 7.0% 59,444 7.1% 65,985 7.3% EBIT 61,771 9.6% 77,544 9.3% 80,975 9.0% Interest 23,120 3.6% 14,088 1.7% 9,340 1.0% EBT 38,651 6.0% 63,456 7.6% 71,635 8.0% Taxes @ 30% 11,595 1.8% 19,037 2.3% 21,491 2.4% Net Income 27,056 4.2% 44,419 5.3% 50,145 5.6% Dividends 20,000 20,000 20,000 Retained Earnings 7,056 24,419 30,145 Appendix 2. Sidral Mundet SolBalance Sheet as of December 31 (thousands of pesos) Assets 2009 2010 2011 Cash 12,023 3.1% 36,090 8.9% 53,020 14.0% Account Receivable 61,600 15.7% 75,253 18.6% 78,913 20.8% Inventory 32,592 8.3% 45,016 11.1% 60,044 15.8% Prepaid Expenses 11,792 3.0% 20.660 5.1% 15,117 4.0% Current Assets 118,007 30.1% 177,019 43.8% 207,093 54.5% Gross fixed assets 439,230 Accum depreciation 165,046 Net fixed assets 274,184 112.0% 452,020 42.1% 224,490 69.9% 227,530 111.7% 463,122 122.0% 55.5% 290,475 76.5% 56.2% 172,647 45.5% Total Assets 392,191 100.0% 404,549 100.0% 379,740 100.0% Liabilities & Net Worth 2009 2010 2011 Accounts Payable 34,509 8.8% 43,765 10.8% 48,035 12.6% Accrued expenses 15,083 3.8% 19,087 4.7% 20,493 5.4% Short-term debt 70.520 18.0% 63,429 15.7% 22,900 6.0% Current Liabilities 120,112 30.6% 126,281 31.2% 91,428 24.1% Long-term debt 45,023 11.5% 26,793 6.6% 6,693 1.8% Equity 227,056 57.9% 251,475 62.2% 281,619 74.2% Liabilities & Net Worth 392,191 100.0% 404,549 100.0% 379,740 100.0% Exhibit 1. Rates of Overweight and Obesity Perosns by Country (2010) Overweight 59 52 52 Japan(2005) Korea 2005) Switzerland(2007) Italy (2008) Norway(2005) Sweden (2007) France (2008) Denmark(2005) Netherland(2009) Austria(2006) Poland (2004) I(2008) Belgium (2008) Turkey(2008) Portugal (2006) Tild(2005) OECD Germany (2009) Sleve(2007) Slovak Republic (2008) Czech Republic(2005) Spain (2009) Greece(2005) Hungary(2003) Lemburg(2007) Obesity 60 % adult population 40 20 20 20 Iceland(2007) 20 Chile (2005) 22 Ireland(2007) 25 Canada (2005) United Kingdom(2003) Australia(2007) New Zealand(2007) Mexico(2006) United States (2005) India (2005) Indonesia (2005) China(2005) Brazil 2005) Russian Federation (2005) Estonia(2008) South Africa(2005) 0 10 20 30 40 % adult population