FINANCIAL CONSULTING GROUP

TOMPKINS & KOSTERS™

COST-CUTTING PROGRAM

ERSTAUNLICHE AUTOS / START OF FISCAL YEAR 2012

______________

1

WHAT WE DO FOR OUR CLIENTS

Providing financial consulting since 1879

TOMPKINS & KOSTERS™

- Developer of the MII – Method

MEASURE IDENTIFY IMPROVE

- Decrease production costs – Increase productivity Higher profit margins

2

CURRENT SITUATION Earnings 71 mio Total Costs 85 mio

_________________________________ Net Income -14 mio

2009 2010 2011

020406080

100

EarningsCosts

3

Total Costs

SalariesSupplyEnergyMarketing

40 %

15%10%

35%

4

Salary Comparison

Erst

aunl

iche

Aut

os

Dacia

Mer

cede

s Be

nz

Volksw

agen

0

500100015002000250030003500

Monthly Salaries in €

Monthly Salaries in €

5

Specified Problems

Salaries

Company‘s productivity worker‘s capacity utilisation of equipment

Costs for raw materials suppliers

6

Enter the stock exchange raise liquidity to implement changes

Increase efficiency reduce amount of workers remaining workers have to work 5 days

Outsource production to Eastern Europe reduces wages by 40% switch to local suppliers

Solutions 7

Estimated Savings Expected revenues Expenses 2011 Reduced number of

workers Lower supply costs Decreased wages Lower location-related

costs

Training of workers Moving costs

Expected expenses

Expected net income

71 000 00085 000 000

- 4 000 000- 3 500 000

- 18 000 000- 1 500 000

500 000 1 500 000

60 000 00011 000 000

8

Financial Forecast

2008 2009 2010 2011 2012 2013 2014

Profit / Loss -14 -12 -11 -14 11 13 14

-17.5

-12.5

-7.5

-2.5

2.5

7.5

12.5

17.5

Profit / Loss

€ in

million

s

9

Summary

Current problems Enormous supply and salary costs Struggle to gain financing power Upgradable productivity

Solutions Raise capital via stock exchange Improve productivity by laying off workers Cut costs through shifting production

10

Thank you for your attention!

If any questions still remain unanswered, please feel free to ask them now…

Q&A

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