SCHEDULE OF FINANCIAL SOUNDNESS INDICATORS VISTA LAND & LIFESCAPES, INC. AND SUBSIDIARIES AS OF DECEMBER 31, 2020 AND 2019 Below are the financial ratios that are relevant to the Group for the years ended December 31, 2020, 2019 and 2018 Ratios Formula 2020 2019 2018 Current ratio Current assets 3.16 3.96 3.77 Current liabilities Acid test ratio Quick asset 1.55 1.89 1.94 Current liabilities Solvency ratio Net income + Depreciation 0.05 0.08 0.08 Total liabilities Debt ratio Interest bearing debt' 0.50 0.52 0.50 Total assets Asset to equity ratio Total assets 2.69 2.73 2.59 Total equity Interest service EBITDA' coverage ratio 1.69 2.41 2.59 Total interest paid* Return on equity Net income 0.06 0.12 0.11 Total equity Return on assets Net income 0.02 0.05 0.05 Average total assets Net profit margin Net income 0.20 0.27 0.26 Net revenue 'Includes Cash and Cash Equivalents, Short-term Investments, Investment at FVTPL and Current Receivables includes Bank loans and Notes Payable 3 EBITDA less Interest Income from Investments "Total interest paid less Interest Income from Investments