Exhibit cc

Toppits Sales Forecast - Repackaging Scenario

assume sales growth of 4% as is
assume sales growth of 6% with repackaging
8%
10%
As is Repackaging
4% growth 6% growth
Year Sales 4% growth NPBT 4% gro Sales 6% growth NPBT 6% growth Sales 8% growth
2001 600,000 -332,000
2002 800,000 -282,000
2003 1,000,000 -232,000
2004 1,500,000 -107,000
2005 1,960,000 8,000
2006 2,038,400 27,600 2,077,600 37,400 2,116,800
2007 2,119,936 47,984 2,202,256 68,564 2,286,144
2008 2,204,733 69,183 2,334,391 101,598 2,469,036
2009 2,292,923 91,230 2,474,455 136,613 2,666,558
2010 2,384,640 114,160 2,622,922 173,730 2,879,883
NOTE: Sales figures prior to 2005 are estimates
Sales figures after 2005 are based upon growth as of 2005
Sales figures after repackaging in 2005 represent an estimate

Cost of sales as a proportion of revenue

FC $ 482,000
Profit is Sales revenue - COGS - FC
8% growth 10% growth
NBPT 8% growth Sales 10% growth NBPT 10%3,500,000
growth

3,000,000

2,500,000

2,000,000 4% growth
47,200 2156000 57,000 6% growth
89,536 2371600 1,500,000
110,900 8% growth
135,259 2608760 170,190 10% growth
1,000,000
184,639 2869636 235,409
237,970 3,156,600 307,149
500,000

0
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Revenue $ 1,961,545
COGS $ 400,000
1,471,159
Proportion 0.75
300,000

200,000

100,000
4% growth
6% growth
0
8% growth
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
10% growth
-100,000

-200,000

-300,000

-400,000
 4% growth
6% growth
8% growth
10% growth

2009 2010

4% growth
6% growth
8% growth
09 2010
10% growth
Exhibit xxxx
Toppits Sales Forecast - Chinese Supplier Scenario
assume sales growth of 4% as is
assume sales growth of 2% with Chinese Supplier
*assume one time expense of $ 150,000 to set up new supplier (2006) includes WalMart $50 000

Year Premium Sales Premium NPBLow-cost Sales Low Cost NPBTTotal Sales Total NPBT
2001 600,000 -332,000 600,000 -332,000
2002 800,000 -282,000 800,000 -282,000
2003 1,000,000 -232,000 1,000,000 -232,000
2004 1,500,000 -107,000 1,500,000 -107,000
2005 1,960,000 8,000 1,960,000 8,000
2006 2,038,400 27,600 300,000 -7,500 2,038,400 20,100
2007 2,119,936 47,984 306,000 95,350 2,425,936 143,334
2008 2,204,733 69,183 312,120 98,257 2,516,853 167,440
2009 2,292,923 91,230 318,362 101,222 2,611,285 192,453
2010 2,384,640 114,160 324,730 104,247 2,709,369 218,406

NOTE: Sales figures prior to 2005 are estimates

Sales figures after 2005 are based upon growth as of 2005
Sales figures after repackaging in 2005 represent an estimate

Expected Cost of goods sold reduced by 30% over existing (as oer case)

FC $ 482,000

Cost of sales as a proportion of revenue

Profit is Sales revenue - COGS - FC Revenue $ 1,961,545
COGS $ 1,471,159
Premium Proportion 0.75
Low-Cost (30% less as per Case) 0.525
des WalMart $50 000

3,000,000

2,500,000

2,000,000

1,500,000 Total Sales

Total NPBT
Premium Sales
1,000,000
Premium NBPT

500,000

0
0 1 002 00 3 004 005 006 007 008 009 01 0
20
-500,000 2 2 2 2 2 2 2 2 2