ROUND final ratio to three (3) decimal places using the ROUND function in excel =ROUND(number,3). Year 6 Current Liabilities Year 4 0.059 0.545 Post Corporation Sage Corporation Consolidated Entity Current Ratio Year 6 Supporting calculation Current Ratio definition: Current Assets/ Post Corporation Sage Corporation Consolidated Entity Year 5 0.123 0.689 Year 6 Total Equity Year 4 2.673 0.501 Post Corporation Sage Corporation Consolidated Entity Debt to Equity Ratio Year 6 Supporting calculation Debt to Equity Ratio definition: Total Debt / Post Corporation Sage Corporation Consolidated Entity Year 5 1.245 0.586 Return on Assets Year 6 Supporting calculation Return on Assets definition: Net Income / Average Total Assets Year 6 Post Corporation Sage Corporation Consolidated Entity Year 4 9.80% 26.5% Year 5 15.0% -0.60% Post Corporation Sage Corporation Consolidated Entity Return on Equity Year 6 Supporting calculation Return on Equity definition: Net Income / Average Shareholders Equity Year 6 Post Corporation Sage Corporation Consolidated Entity Year 4 35.9% 39.8% Year 5 42.1% -0.9% Post Corporation Sage Corporation Consolidated Entity REQUIRED # 1 REQUIRED #2 STATEMENTS OF PROFIT - YEAR 6 Eliminations required Consolidated Statement of Profit For the year ending December 31, Year 6 Common Size Ratio Exhibit 1 Exhibit 2 Exhibit 3 Post Sage CHECK D/S BI D/S EI V/S BI US EI U/S Gain 959,100 Sales Management fee revenue Interest revenue Gain on sale of land Total income $ 992,100 $ 259,000 27,000 3,240 34,000 $ 959,100 $ 296.240 D/S U/S (130,000) 102,000 ) (27.0001 13.2401 $ 559,100 $ 0 0 POST Town) Consolidated 100.00% 100.00% 2.90% 0.005 0.00% 0.00% 0.00% 0.00% 102.90% 100.00% 134,000) S 959,100 $ 959,100 5,250 14,250) 7.500 $570,000 $ 182,000 20,200 183,000 75, 1001 Cast af puds sold Interest expense Other expenses Goodwill impairment loss Income tax evansa Total expenses (130,000) $102,0901 (2,240) 127,CIDO) ) 528.500 $ 17.060 $ 226,900 1,350 9 82,000 $ 855,8105 14.2001 1,350 528,500 17,060 226,900 1,350 82,000 855,810 61.20% 2.20% 19.6096 0.00% 8.90% 91.9058 % 55.10% 1.80% 23.70% 0.10% . (2.100) 1,700 (3.000) 13,60X1) 83,DOD 16,000 $ 856,300 $ 273,100 89.2056 PROFIT $ 102,800 $ 23,140 S 102,290$ 103,290 11.00% % 10.804 Attributed to: Shareholders af POST CA Non-controlling interest $ $ 102,198 1,092 103,290 Consolidated Net Income REQUIRED # 1 Consolidated Statement of Retained Earnings For the year ending December 31, Year 6 Consolidated Retained Earnings, January 1, Year 6 Add: Net Income Attributed to Post Less: Dividends declared by Post Consolidated Retained Earnings, December 31, Years $206,527 $102,198 50 308,725 $ REQUIRED # 1 REQUIRED # 2 STATEMENTS OF FINANCIAL POSITION Consolidated Statement of Financial Position Common Size Ratio December 31, Year 6 Eliminations required As at December 31, Year 6 Other Adjustments Post Sage CHECK Exhibit 1 Exhibit 2 D/S U/S Exhibit 3 U/S BI D/S BI D/S EI | U/S El U/S Gain (34,000) $ 178,000 $ 296,000 84,000 22,000 44,000 $ 166,000 $ 331,600 166,000 331,600 (8,400) (84,000) 83,410 13,600 Land Plant and equipment (net) Investment in Sage Goodwill Deferred income taxes Inventory Notes receivable Accounts receivable Cash Total assets 2,100 (5,250) 3,000 (7,500) 83,410 18,700 51,250 83,410 18,700 51,250 POST (own) 29.20% 48.60% 13.80% 0.00% 0.00% 5.60% 0.00% 2.90% 0.00% 100.0% Consolidated 24.00% 47.90% 0.00% 12.10% 2.70% 7.40% 0.00% 4.00% 1.90% 100.0% (54,000) 34,000 30,000 54,000 17,500 10,200 13,200 $ 609,500 $ 173,400 27,700 13,200 $ 691,860 $ 27,700 13,200 691,860 $ 100,000 $ 266,200 50,000 85,140 (50,000) 308,725 55,575 100,000 $ 308,725 55,575 100,000 308,725 55,575 Ordinary shares Retained earnings Non-controlling interest Notes payable Demand loan Accounts payable Total Liabilities & Shareholders' Equity 16.40% 43.70% 0.00% 8.90% 26.10% 4.90% (54,000) 14.50% 44.60% 8.00% 0.00% 23.00% 9.90% 54,000 159,300 30,000 159,300 68,260 159,300 68,260 38,260 $ 609,500 $ 173,400 $ 691,860 $ 691,860 100.0% 100.0% END OF EXHIBIT ROUND final ratio to three (3) decimal places using the ROUND function in excel =ROUND(number,3). Year 6 Current Liabilities Year 4 0.059 0.545 Post Corporation Sage Corporation Consolidated Entity Current Ratio Year 6 Supporting calculation Current Ratio definition: Current Assets/ Post Corporation Sage Corporation Consolidated Entity Year 5 0.123 0.689 Year 6 Total Equity Year 4 2.673 0.501 Post Corporation Sage Corporation Consolidated Entity Debt to Equity Ratio Year 6 Supporting calculation Debt to Equity Ratio definition: Total Debt / Post Corporation Sage Corporation Consolidated Entity Year 5 1.245 0.586 Return on Assets Year 6 Supporting calculation Return on Assets definition: Net Income / Average Total Assets Year 6 Post Corporation Sage Corporation Consolidated Entity Year 4 9.80% 26.5% Year 5 15.0% -0.60% Post Corporation Sage Corporation Consolidated Entity Return on Equity Year 6 Supporting calculation Return on Equity definition: Net Income / Average Shareholders Equity Year 6 Post Corporation Sage Corporation Consolidated Entity Year 4 35.9% 39.8% Year 5 42.1% -0.9% Post Corporation Sage Corporation Consolidated Entity REQUIRED # 1 REQUIRED #2 STATEMENTS OF PROFIT - YEAR 6 Eliminations required Consolidated Statement of Profit For the year ending December 31, Year 6 Common Size Ratio Exhibit 1 Exhibit 2 Exhibit 3 Post Sage CHECK D/S BI D/S EI V/S BI US EI U/S Gain 959,100 Sales Management fee revenue Interest revenue Gain on sale of land Total income $ 992,100 $ 259,000 27,000 3,240 34,000 $ 959,100 $ 296.240 D/S U/S (130,000) 102,000 ) (27.0001 13.2401 $ 559,100 $ 0 0 POST Town) Consolidated 100.00% 100.00% 2.90% 0.005 0.00% 0.00% 0.00% 0.00% 102.90% 100.00% 134,000) S 959,100 $ 959,100 5,250 14,250) 7.500 $570,000 $ 182,000 20,200 183,000 75, 1001 Cast af puds sold Interest expense Other expenses Goodwill impairment loss Income tax evansa Total expenses (130,000) $102,0901 (2,240) 127,CIDO) ) 528.500 $ 17.060 $ 226,900 1,350 9 82,000 $ 855,8105 14.2001 1,350 528,500 17,060 226,900 1,350 82,000 855,810 61.20% 2.20% 19.6096 0.00% 8.90% 91.9058 % 55.10% 1.80% 23.70% 0.10% . (2.100) 1,700 (3.000) 13,60X1) 83,DOD 16,000 $ 856,300 $ 273,100 89.2056 PROFIT $ 102,800 $ 23,140 S 102,290$ 103,290 11.00% % 10.804 Attributed to: Shareholders af POST CA Non-controlling interest $ $ 102,198 1,092 103,290 Consolidated Net Income REQUIRED # 1 Consolidated Statement of Retained Earnings For the year ending December 31, Year 6 Consolidated Retained Earnings, January 1, Year 6 Add: Net Income Attributed to Post Less: Dividends declared by Post Consolidated Retained Earnings, December 31, Years $206,527 $102,198 50 308,725 $ REQUIRED # 1 REQUIRED # 2 STATEMENTS OF FINANCIAL POSITION Consolidated Statement of Financial Position Common Size Ratio December 31, Year 6 Eliminations required As at December 31, Year 6 Other Adjustments Post Sage CHECK Exhibit 1 Exhibit 2 D/S U/S Exhibit 3 U/S BI D/S BI D/S EI | U/S El U/S Gain (34,000) $ 178,000 $ 296,000 84,000 22,000 44,000 $ 166,000 $ 331,600 166,000 331,600 (8,400) (84,000) 83,410 13,600 Land Plant and equipment (net) Investment in Sage Goodwill Deferred income taxes Inventory Notes receivable Accounts receivable Cash Total assets 2,100 (5,250) 3,000 (7,500) 83,410 18,700 51,250 83,410 18,700 51,250 POST (own) 29.20% 48.60% 13.80% 0.00% 0.00% 5.60% 0.00% 2.90% 0.00% 100.0% Consolidated 24.00% 47.90% 0.00% 12.10% 2.70% 7.40% 0.00% 4.00% 1.90% 100.0% (54,000) 34,000 30,000 54,000 17,500 10,200 13,200 $ 609,500 $ 173,400 27,700 13,200 $ 691,860 $ 27,700 13,200 691,860 $ 100,000 $ 266,200 50,000 85,140 (50,000) 308,725 55,575 100,000 $ 308,725 55,575 100,000 308,725 55,575 Ordinary shares Retained earnings Non-controlling interest Notes payable Demand loan Accounts payable Total Liabilities & Shareholders' Equity 16.40% 43.70% 0.00% 8.90% 26.10% 4.90% (54,000) 14.50% 44.60% 8.00% 0.00% 23.00% 9.90% 54,000 159,300 30,000 159,300 68,260 159,300 68,260 38,260 $ 609,500 $ 173,400 $ 691,860 $ 691,860 100.0% 100.0% END OF EXHIBIT