Volume (lbs.

)
Gross Revenue
Promotion Spending
Net Revenue
COGS
Gross Margin
Selling/Distribution
Advertising Expense
Marketing Margin

Frozen Division
251,800,000
603,280,000
80,000,000
523,280,000
198,543,500
324,736,500
18,098,400
65,000,000
241,638,100

Key Metrics
Marketing Margin %
Gross Revenue/lb.
Gross Margin/lb.
Marketing Margin/lb.

40%
2.40
1.29
0.96

$Promo/Incr. lb.
Variable Expense/lb.
Promo Cost/Point

Volume (lbs.)
Gross Revenue
Promotion Spending
Net Revenue
COGS
Gross Margin
Selling/Distribution
Adverting Expense
Marketing Margin

1.49
0.86
178,928

2008 Frozen Foods Division ANNUAL PLAN

Dinardo's 32 Dinardo's 16 Dinardo's Other Natural Meals
95,800,000
47,500,000
59,000,000
49,500,000
201,180,000 114,000,000
144,550,000
143,550,000
25,000,000
25,000,000
15,000,000
15,000,000
176,180,000
89,000,000
129,550,000
128,550,000
64,665,000
36,110,000
57,525,000
40,243,500
111,515,000
52,890,000
72,025,000
88,306,500
6,035,400
3,420,000
4,336,500
4,306,500
21,900,000
12,400,000
15,700,000
15,000,000
83,579,600
37,070,000
51,988,500
69,000,000

42%
2.10
1.16
0.87
1.11
0.74
191,223

33%
2.40
1.11
0.78
2.08
0.83
182,485

36%
2.45
1.22
0.88
1.51
1.05
169,545

48%
2.90
1.78
1.39
1.66
0.90
165,017

2008 Frozen Foods Division PLAN THROUGH AUGUST

Frozen Division Dinardo's 32 Dinardo's 16 Dinardo's Other Natural Meals
166,650,000
61,273,000
32,912,000
40,085,000
32,380,000
399,772,350
128,673,300
78,988,800
98,208,250
93,902,000
53,315,000
15,990,000
17,322,000
10,191,000
9,812,000
346,457,350
112,683,300
61,666,800
88,017,250
84,090,000
131,787,139
41,359,275
25,020,049
39,082,875
26,324,940
214,670,211
71,324,025
36,646,751
48,934,375
57,765,060
11,993,171
3,860,199
2,369,664
2,946,248
2,817,060
43,333,333
14,600,000
8,266,667
10,466,667
10,000,000
159,343,707
52,863,826
26,010,420
35,521,461
44,948,000

Frozen Division
160,098,328
385,249,923
51,333,944
333,915,979
126,329,376
207,586,603
11,557,498
43,233,500
152,795,605

2008 Frozen Foods Division ACTUALS THROUGH JULY

vs. Plan
Dinardo's 32
vs. Plan
Dinardo's 16
vs. Plan
Dinardo's Other vs. Plan Natural Meals vs. Plan
-3.9% 59,016,558
-3.7%
30,680,906
-6.8%
36,625,617
-8.6%
33,775,247
4.3%
-3.6% 123,934,773
-3.7%
73,634,175
-6.8%
89,732,761
-8.6%
97,948,215
4.3%
-3.7% 17,216,786
7.7%
14,694,006
-15.2%
9,795,479
-3.9%
9,627,673
-1.9%
-3.6% 106,717,986
-5.3%
58,940,169
-4.4%
79,937,282
-9.2%
88,320,542
5.0%
-4.1% 39,836,177
-3.7%
23,323,948
-6.8%
35,709,976
-8.6%
27,459,275
4.3%
-3.3% 66,881,809
-6.2%
35,616,221
-2.8%
44,227,305
-9.6%
60,861,267
5.4%
-3.6%
3,718,043
-3.7%
2,209,025
-6.8%
2,691,983
-8.6%
2,938,446
4.3%
-0.2% 14,450,000
-1.0%
8,500,000
2.8%
10,233,000
-2.2%
10,050,500
0.5%
-4.1% 48,713,766
-7.9%
24,907,196
-4.2%
31,302,323 -11.9%
47,872,320
6.5%

Frozen Division Sales Promotions and Sales Volume

Sep-06
Oct-06
Nov-06
Dec-06
5,255,875
6,301,885
5,464,735
5,427,144
961,316
1,461,240
3,737,878
1,071,080
6,217,191
7,763,126
9,202,613
6,498,225
6.1
7.7
22.8
6.6

Jan-07
5,786,511
1,291,706
7,078,217
7.4

Feb-07
4,667,448
1,154,498
5,821,946
8.2

2,976,125
2,366,019
5,342,144
26.5

3,052,371
671,571
3,723,942
7.3

3,085,296
2,508,345
5,593,641
27.1

4,142,949
1,059,390
5,202,338
8.5

3,536,740
681,240
4,217,980
6.4

3,875,653
855,985
4,731,638
7.4

2,715,298
620,626
3,335,924
7.6

2,689,319
535,851
3,225,169
6.6

2,669,800
684,694
3,354,494
8.5

(117,782.9)

(110,754.5)

129,324.2

Dinardo's 32

Baseline Volume
Incremental Volume
TOTAL Volume
%Store Promoting

Dinardo's 16

Baseline Volume
Incremental Volume
TOTAL Volume
%Store Promoting

3,470,754
813,804
4,284,558
7.8

3,050,260
641,390
3,691,650
7.0

697,092
173,811
870,903
8.3

Dinardo's Other Baseline Volume

Incremental Volume
TOTAL Volume
%Store Promoting

3,798,076
711,726
4,509,803
6.2

3,949,297
860,578
4,809,875
7.3

Natural Meals

2,748,630
705,077
3,453,707
8.6

Baseline Volume
Incremental Volume
TOTAL Volume
%Store Promoting

Monthly incremental volume

Mar-07
5,458,324
5,141,741
10,600,064
31.4

Apr-07
6,276,386
1,193,724
7,470,110
6.3

May-07
5,896,714
1,344,682
7,241,396
7.6

Jun-07
6,017,363
1,297,308
7,314,671
7.2

Jul-07
5,857,773
1,460,526
7,318,299
8.3

Aug-07
4,573,416
937,212
5,510,628
6.8

234,457
55,878
290,336
7.9

3,523,780
720,285
4,244,064
6.8

3,102,688
745,517
3,848,205
8.0

2,887,549
637,036
3,524,585
7.4

2,652,496
556,861
3,209,358
7.0

3,410,772
3,499,452
6,910,225
34.2

3,956,419
966,899
4,923,318
8.1

3,963,518
826,315
4,789,833
6.9

3,627,211
939,127
4,566,339
8.6

3,900,558
719,039
4,619,597
6.1

3,846,350
916,641
4,762,990
7.9

4,127,308
1,111,596
5,238,903
9.0

2,760,764
697,869
3,458,633
8.4

2,800,959
582,129
3,383,088
6.9

2,720,617
549,813
3,270,430
6.7

2,895,908
757,818
3,653,726
8.7

3,226,134
770,775
3,996,909
8.0

3,059,521
626,522
3,686,043
6.8

104,138.9

(75,544.5)

(112,657.6)

383,295.2

343,183.1

(310,865.7)

Sep-07
6,149,247
5,239,158
11,388,405
28.4

Mar-08
5,790,358
1,314,624
7,104,982
7.6

Apr-08
6,159,845
1,351,476
7,511,320
7.3

May-08
5,925,618
1,244,033
7,169,651
7.0

Jun-08
4,049,961
865,583
4,915,545
7.1

Jul-08
5,421,901
1,280,591
6,702,492
7.9

Aug-08 Last12 months Prev12months

6,243,334
67,539,884
66,983,575
1,449,687
22,592,098
21,052,912
7,693,022
90,131,983
88,036,487
7.7
130.7
127

Growth
Rate
0.8%
7.3%
2.4%
3.3%

217,692
47,693
265,385
7.3

3,104,798
663,969
3,768,768
7.1

3,288,516
609,293
3,897,810
6.2

3,468,557
746,266
4,214,823
7.2

3,748,645
3,958,569
7,707,214
35.2

3,180,735
648,749
3,829,484
6.8

2,861,812
552,817
3,414,629
6.4

32,161,053
12,039,166
44,200,220
137.0

32,143,639
13,389,970
45,533,609
155

0.1%
-10.1%
-2.9%
-11.8%

3,626,187
732,423
4,358,610
6.7

3,804,151
990,226
4,794,378
8.7

3,802,126
716,830
4,518,956
6.3

3,724,153
925,705
4,649,858
8.3

3,870,184
798,725
4,668,908
6.9

3,571,676
813,835
4,385,511
7.6

4,039,140
920,039
4,959,179
7.6

3,567,510
722,707
4,290,217
6.8

44,860,241
9,924,558
54,784,799
88.5

46,414,343
10,502,224
56,916,567
90

-3.3%
-5.5%
-3.7%
-2.0%

2,921,394
682,850
3,604,245
7.8

3,487,071
925,553
4,412,624
8.8

3,080,502
665,441
3,745,943
7.2

3,294,573
726,208
4,020,781
7.3

3,436,171
873,913
4,310,084
8.5

3,663,475
802,834
4,466,310
7.3

3,569,556
950,927
4,520,483
8.9

3,203,531
610,820
3,814,351
6.4

3,642,177
842,494
4,484,671
7.7

39,579,528
9,021,590
48,601,118
90.9
447.11

34,375,570
7,904,457
42,280,028
92
464.40

15.1%
14.1%
15.0%
-1.3%
-3.7%

(87,480.7)

808,379.6

(666,681.1)

274,837.6

289,303.0

156,225.9

54,173.5

(706,131.8)

670,320.0

Oct-07
5,916,677
1,360,106
7,276,783
7.7

Nov-07
4,714,455
1,242,822
5,957,277
8.8

Dec-07
5,273,163
1,219,796
6,492,959
7.7

Jan-08
5,880,256
1,386,604
7,266,860
7.9

225,421
46,547
271,968
6.9

2,987,134
712,558
3,699,693
8.0

2,848,641
2,649,237
5,497,878
31.0

3,193,952
855,823
4,049,774
8.9

3,035,149
547,644
3,582,793
6.0

3,690,264
853,688
4,543,952
7.7

4,170,879
891,369
5,062,248
7.1

3,678,417
904,071
4,582,488
8.2

3,501,826
853,619
4,355,445
8.1

3,503,991
655,010
4,159,001
6.2

3,215,001
619,806
3,834,808
6.4

2,873,620
753,477
3,627,097
8.7

3,096,560
643,904
3,740,464
6.9

3,209,199
580,238
3,789,437
6.0

2,975,317
716,408
3,691,725
8.0

148,764.5

(207,710.6)

113,367.4

48,972.9

(97,712.1)

Feb-08
6,015,069
4,637,618
10,652,688
25.7

Template-Part-1

When that item is ON promotion

When that item is NOT ON promotion
When NOTHING is ON promotion
Incremental volume from promotion
Revenue change from promotion
Variable cost change for promotion
Promotion cost change from promotion
Marketing margin change from promotion

Dinardo 32

Dinardo 16

10460943
6816235
7174739
3286204
6901029
2425219
3820902
654908

6210220
3088565
3798942
2411278
5787067
2006691
4361556
-581180

Average of the total Volume of the 4 months indicated by the box in the POS_data marked by Yellow for Dinardo 32 and green by dinardo 16 in the P
Average of the total volume for the remaining months (20 months)
Average of the total volume of the months when both Dinardo 16 and 32 are not sold (i.e. 15 months)-- marked by red in pos_data

green by dinardo 16 in the POS_Data

Template-Part-2

When the other Dinardo's item is ON promotion

When NOTHING is ON promotion
Volume change from promotion of other item
Revenue change from promotion of other item
Variable cost change from promotion of other item
Promotion cost change from promotion of other item
Marketing margin change from promotion of other item
Total Brand Impact from promotion on top line revenue
Total effect of D32 promotion
Total effect of D16 promotion
Total Brand Impact from promotion on marketing margin
Total effect of D32 promotion
Total effect of D16 promotion

Template-Part-2
Dinardo 32

Dinardo 16
5740724
7174739
-1434015
-6022861
-2116605
1436698
-5342953

424648
3798942
-3374294
-8098307
-2808123
75556
-5365739

-1197278
-235794

-4710831
-5924133

Template-Part-3

Average monthly incremental volume for Natural

Average % store promoting for Natural
Average monthly incremental volume/promo point
Incremental volume from 25% promo points
Revenue change from promotion
Variable cost change from promotion
Promotion cost change form promotion
Marketing margin change from promotion

44825
7.6
5878
146942
262141
132248
4125417
-3995524