Abri Co.’s Executive Team

President - Florian Zunino

Vice President - Meghan Carpenter

Chief Financial Officer - James Fordham

Chief Marketing Officer - Gautier Villette

Chief Operating Officer - Celeste Underwood

Abri Co.Designs, manufactures, markets & sells personal computers

Segments: CostCutter, Work Horse, Traveller & Innovator

Positioning Statements:

✦ Providing high-quality products at competitive prices to our customers (Traveler & Innovator)

✦ Providing equal value products at lower costs to our customers (CostCutter & Work Horse)

Position in the MarketCostCutter Work Horse Traveler Innovator

ABRI CO. COMPETITORS’ AVERAGE ABRI CO. COMPETITORS’

AVERAGE ABRI CO. COMPETITORS’ AVERAGE ABRI CO. COMPETITORS’

AVERAGE

Total Cost $1,532 $1,904 $1,909 $2,171 $1,758 $2,321 $2,654 $3,030

Price $1,569 $2,555 $2,579 $2,967 $3,359 $2,700 $3,777 $3,625

Brand Judgement 66 63 64 54 84 55 86 80

Ad Judgment 58 47 67 33 72 27 64 69

Reliability Judgement 76 69 76 69 76 69 76 70

Market Share 41% - Leading Second 40% - Segment Leader 83% - Segment Leader 37% - Leading Second

Abri Co.’s Revenue

$0

$15,0

00,00

0

$30,0

00,00

0

$45,0

00,00

0

$60,0

00,00

0

Q1 Q2 Q3 Q4 Q5 Q6 Q7 Q8 Q9 Q10 Q11 Q12

Gross Margin

15%

30%

45%

60%

17.6%

57.4%53.9%

Market Share

Industry Market Share

0%

12.5%

25%

37.5%

50%

Q1 Q2 Q3 Q4 Q5 Q6 Q7 Q8 Q9 Q10 Q11 Q12

Abri Co.Tungsten Tech LLCAlpha Cyber TechnologiesBalsam TechnologyPrestige Technologies

Quarter 11

7%4%

20%

37%

32%

Quarter 12

4%15%

34%

46%

Headline NewsInitial investment: $5 million - Current estimated value $26.2 million

Investors’ ownership: 16.9%

• Stratification: Feature-focused & cost-focused models for Traveler & Innovator segments

• Redesigned lines: Sapphire, Plymouth, Columbus & Fjord

• Opening of sales offices in Chicago, Paris, Montreal & Rome

• Required breakeven units surpassed by 10,925 units

• $7 million conventional loan repaid

Net Revenue AnalysisQ12 Q11

Total Revenue $51,724,237 $42,442,892

Revenue change due to price 3,128,572 177,366

Revenue change due to volume 14,036,284 3,461,074

Revenue change due to sales mix (7,883,511) 2,729,955

Total Revenue Change 9,281,345 6,368,395

Segment Profitability

Profit Per Unit

$500

$1,000

$1,500

$2,000

Cost Cutter Workhorse Innovator Traveler

$1,805

$1,381$1,218

$415

$1,935

$1,743

$1,033

$423

Average Price

$1,000

$2,000

$3,000

$4,000

Cost Cutter Workhorse Innovator Traveler

$3,242$3,518

$2,608

$1,584

$3,383

$3,910

$2,598

$1,577

Q12Q11

Units Sold

1,750

3,500

5,250

7,000

Cost Cutter Workhorse Innovator Traveler

6,066

2,404

663

1,535

6,1785,889

976

2,637

Gross Margin by Segment

17.50%

35.00%

52.50%

70.00%

Cost Cutter Workhorse Innovator Traveler

63%

46.7%

57.4%

42.5%

64.8%

51.5%55.5%

40.5%

Advertising Expenses

Q12

Q11

$450

,000

$900

,000

$1,35

0,000

$1,80

0,000

Sales Offices & Web CentersSales Offices

Abri Co. Tungsten Tech LLC Balsam Technology Alpha Cyber Technologies Prestige Technologies

Number of Units Sold 7,762 14,117 2,269 2,072 0

Sales Offices Expenses $1,165,000 $1,059,000 $308,000 $261,000 $630,000

Sales Force Expenses $1,463,343 $4,816,186 $974,115 $546,113 $240,510

Total Expenses $2,628,343 $5,875,186 $1,282,115 $807,113 $870,510

Expense per Unit Sold $339 $416 $565 $390 N/A

Web Centers

Abri Co. Tungsten Tech LLC Balsam Technology Alpha Cyber Technologies Prestige Technologies

Number of Units Sold 7,918 1,691 - 5,381 0

Web Center Expenses $770,000 $270,000 - $580,000 $270,000

Sales Force Expenses $427,865 $296,051 - $561,767 $56,101

Total Expenses $1,197,865 $566,051 - $1,141,767 $326,101

Expense per Unit Sold $151 $335 - $212 N/A

Cost of ProductionQuarter 12

Units Produced Labor Cost Changeover Cost Sales Mix

CostCutter 2,891 $163 $15 17.37%

Work Horse 1,165 163 14 7.02%

Innovator 5,669 163 21 34.07%

Traveler 6,912 163 17 41.54%

Quarter 11

Units Produced Labor Cost Changeover Cost Sales Mix

CostCutter 1,732 $171 $47 12.55%

Work Horse 778 171 3 5.71%

Innovator 2,428 171 44 17.6%

Traveler 6,103 171 36 44.25%

Materials Cost

Traveler

$300

$600

$900

$1,200

$865$891

$1,164

$961

$1,115

Innovator

$600

$1,200

$1,800

$2,400$2,390

$1,469

$2,044$1,799$1,843

Work Horse

$300

$600

$900

$1,200

$886

$1,032$1,111

$988

CostCutter

$250

$500

$750

$1,000

$786$802

$965$866

Balsam

Balsam

ACT

Balsam

ACT

Balsam

ACTTu

ngste

n

Columbus

Fjord

Sapphire

Plymouth

FjordFjord

Plymouth

Columbus

Columbus

Sapphire

Affordab

le

BeepBoo

pInd

ustria

l

R2D2B

Gold X2

Serenit

yLLC2

OutIV 5.0 5.1

2.0II 3.0

III 4.14.0

Reliability Judgment

Research & Development

Uninterruptible Power Supply (UPS)

Windows Upgrade for Professionals with High Security Protection

High Speed Wireless Network/Internet Connection Plug & Play (Easy Setup)

Ultra High Performance Power/Speed Long-Life Battery for Portable

Office Software-Word, Spreadsheets-New Release Miniaturized Circuitry

Available Features

Under Development

Brand Judgement

Sapphire 53

Sapphire 2.0 64

Plymouth II 55

Plymouth 3.0 64

Columbus IV 79

Columbus 5.1 83

Fjord III 82

Fjord 4.1 85

Investment Component Cost per Unit

$1.2 million $34

2.8 million 10

Financial Headline News

• Net profit up 14.7%

• Total liabilities down 66.7%

• Net additional capital up 58.7%

• Gross margin per unit down 33%

• Breakeven units up 72%

Glimpse Into the Financials

Breakeven

Quarter 12 Quarter 11 $ Change % Change

Gross Margin Per Unit $1,268.00 $1,897.00 -$628.00 -33%

Fixed Expenses $14,253,869 $12,425,560 $1,828,309 15%

Breakeven Revenues $26,225,746 $21,314,590 $4,911,156 23%

Actual Revenues $51,724,237 $42,442,892 $9,281,345 22%

Total Overhead $654,406 $593,356 $61,050 10%

Balance Sheet Quarter 12 Quarter 11 $ Change % Change

Total Assets $33,467,900 $30,835,129 $2,632,771 8.5%

Total Liabilities $3,500,000 $10,500,000 $7,000,000 -66.7%

Total Equity $29,967,900 $20,335,129 $9,632,771 47.4%

Total Equity and Liabilities $33,467,900 $30,835,129 $2,632,771 8.5%

Flows & Liquidity Quarter 12 Quarter 11 $ Change % Change

Beginning Cash Balance $19,052,076 $6,270,414 $12,781,662 203.8%

Cash Generated by Operating Activities $10,890,647 $7,056,663 $3,833,984 54.3%

Ending Cash Balance $21,667,723 $19,052,076 $2,615,647 13.7%

Net Additional Capital Available $78,103,523 $49,222,334 $28,881,189 58.7%

Business OutlookMarket Development Strategy

✦ Sales Offices in Chicago, Paris, Montreal,& Rome operational Quarter 13

✦ All offices in USA, Europe, Canada, China & Brazil operational by the end of Year 4

✦ Expansion in India, Australia, Middle Eastern Countries by the end of Year 8

Product Development Strategy

✦ Segment Stratification: feature-focused & cost-focused models

✦ 10 models by the end of Year 4 - two per segment

$0$4

50,00

0,000

$900

,000,0

00$1,35

0,000

,000$1

,800,0

00,00

0

Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8

$82,561,500

$334,500,000

$549,300,000

$803,800,000

$1,100,000,000

$1,700,000,000

Projected Revenue Projected Revenue Actual Revenue

8 Year ProjectionsQuarter 13

✦ 20% increase of demand

✦ Revenue $62.1 million

✦ Net income $11 million

Lessons Learned