Manoj Kumar

Power BI Desktop Last Refreshed: P&L Overview Year 2022  VOLUME(cases) NSV COGS (OPEX COST) AM% EBIT 586 7,705 (5,776) (495) 25% 1,428 Volume NSV Cost of Good… OPEX Cost Actrual Margi… EBIT  Quarter All 18/07/2022   P&L Comparson by Year Total Volume NSV NSV CY and NSV Comp. Year by Period + COGS Operating expenses Actual Marg… EBIT 2019 1,071 2020 2021 2022 25,196 1,144 2019 2020 907 892 5,776 6,189 691 691 586 2022 1,428 495 586 1,570 1,054 517 2021 Other Margin Adjustments Overall gross margin 682  7,705 (5,776) 1,929 1 2 3 4 ECOLOG MANOR SURCOUF JAMIESINT DANOL FASTAFOOD ROBINSONS MARTINSBUN KESPRO HOLMEGROWN SMYLIELTD TIERNEY SQUIBY LEVERBROOK MCALLISTER IND KELPER JHF LTD  (6) 1,923 Warehouse External Sales 429 Top Level Customer Map and filled map visuals are disabled. To enable them, go to File > Options and settings > Options > Global > Security. See details 586 Operations 607 5 6 7  8 9 10 11 12 Sales cost  NSV & AM by Customer NSV & AM by Geography Total Volume Total NSV Cost of Goods sold Actual Margin Other Margin Adjustment 678 534 1,798 1,213 4,996 5,977 6,567 885 585 639 1,962 1,397 565  Reset Filter 7,775 7,302  915 All 9,264 Period P&L Statement NSV Actual Margin 2,270 1,389 1,- - Actrual Margin % 22% 27% 24% 41% 20% 30% 26% 26% 1% 27% 19% 15% 7% 20% 20% 14% 20% 37% Advertising & Marketing General Operating Costs Management Bonus Motor Costs Non-Operating Expense Office Support Professional Fees Staff Costs Sundries Total (33) (1) (5) 0 (1) 0 (35) (1) (347) (1) (391) G&A Business Mercandise Finance Staff Cost HR (2) (14) (48) (7) EBIT  1,428 Power BI Desktop COST ANALYSIS Quarter  All TOTAL OPERATING EXPENSES OPEX COST SALES COST G&A COST (495) (33) (391) (71) Total Operating ex… OPEX Cost Sales Cost G&A  Period  All  Overall Cost by Year (566) (486) (565) Overall Cost Breakup by Year ⚪ G&A OPEX COST SALES COST (517) (472) (391) 2022 2021 2020 2019 Sales Cost Breakup L1 . Staff Costs (444) (414) (65) (74) (65) (80) (30) 2022 (28) 2021 (29) 2020 (42) 2019 Sales Cost Breakup L2 2019 2020 (349) 2021 (400) 2022 (357) Wages - Basic (347) Wages - Bonuses Wages - Employers N.I. (1,010) (132) (120) Motor Costs (44) (37) (30) (1) Office Support (28) (12) (18) (35) General Operating Costs (21) (9) (13) (5) (0) (11) (0) (1) Wages - Car Allowance (3) (1) (1) (33) Sundries Tolls (31) (0) 0 (1) Car Lease Group A/B (26) MT Repairs - Insurance R… (24) Professional Fees Advertising & Marketing Sundries (1) Bad Debt (1) Wages - Pensions Auto E… (87) Postage (80) Travel And Subsistence St… (59) Management Bonus 0 0 Backhaul Costs (21) Non-Operating Expense 5 0 Stock Differences Written … (18) Power BI Desktop Summary - Detail Geography Comparison Year 2019 Quarter All Period All  Sales Summary with Comparison (Actual vs AOP vs Forecast vs Previous year)      Actual CY Forecast Variance with CY Actual AOP AOP Variance with CY CY Comparison with Comp. Year Forecast-QBR3 NSV 7,705 8,503 8,988 (8,503) (9,264) Actual Margin 1,929 2,042 2,218 (2,042) (1,962) 25% 24% 25% 1% 0% -21% 586 636 709 (636) (709) (915) AM % Volume Summary Detail Geography Actual CY Location Africa Forecast-QBR3 Variance with CY AOP Variance with CY NSV 18 Actual … 2 AM % 12% Volume 1 Asia NSV Actual Margin AM % Volume (46) (9) -6% (4) (221) (29) -13% (7) NSV Actual Margin AM % 12% CY Comparison with Comp. Year Volume NSV 0 Actual Margin AM % Volume (81) (17) -21% (10) 0 Atlantic Ocean 2,384 511 21% 177 (2,537) (617) -3% (175) 1% (204) (2,140) (477) -22% (169) Canary Islands 101 15 15% 16 (92) (14) -1% (11) -1% (22) (221) (40) -18% (38) 22 5 24% 2 (25) (6) 0% (2) 0% (3) (77) (13) -17% (6) 1,035 228 22% 88 (859) (183) 1% (59) 1% (103) (1,725) (317) -18% (153) Middle East 277 48 17% 25 (333) (94) -11% (28) -5% (30) (2,274) (376) -17% (312) UK 922 358 39% 42 (1,128) (181) 23% (59) 5% (58) (394) (69) -18% (17) 2,944 761 26% 235 (3,263) (908) -2% (290) -1% (289) (2,350) (652) -28% (211) Caribbean Europe UK Island Power BI Desktop Summary - Detail TLC Comparison Year  2019  Quarter Period  All All  Actual CY TLC   AOP Variance with CY NSV Actual Margin AM % Volume NSV Forecast-QBR3 Variance with CY Actual Margin AM % Volume NSV Actual Margin AM % CY Comparison with Comp. Year Volume NSV Actual Margin AM % Volume 4CORNERS 0 0 0 0 (30) (4) ALDERNEY 0 0 0 0 0 0 0 0 0 0 0 0 0 (151) (43) -29% (13) 1 (46) (9) (58) (11) -19% (8) 0 0 (68) (14) -20% (4) APPLECORE 1 0 BATTRICK 0 0 18 2 BERKS FOOD 22% 12% BERKSFOOD BICO 22% 0 0% 0 -6% -12% (3) 0 (0) (4) 12% 0 0 -16% (1) 22 5 24% 2 (25) (6) 0% (2) 0% (3) BREWDOG 2 0 11% 0 0 0 11% 0 11% 0 BRITCORN 1 0 14% 0 0 0 14% 0 0% (0) (1,911) (283) -15% (278) BRITFOODIM 9 3 27% 1 0 0 27% 0 27% 0 (8) 0 1% (1) BURCO 1 0 21% 0 0 0 21% 0 -2% (0) (4) (1) -40% (1) CDG-LAS 2 0 11% 0 (63) (10) -5% (2) 0% (1) (28) (2) -9% (1) (62) (11) -18% (2) -15% (16) (9) (2) -18% (0) 0 0 0 (173) (60) -34% (15) (476) (98) -0% (34) (42) (802) (188) -23% (60) (91) (13) -15% (6) (2,463) (597) -3% (169) (185) (2,111) (467) -22% (168) EXPORT IND 0 0 0 0 0 0 EXPORTIND 0 0 0 0 (4) (1) -30% (0) CDG-LYN CIMANDIS DANOL 481 98 20% 42 DAVIGEL ECOLOG FASTAFOOD 2,270 488 22% 167 0 -1% 0 1% 0 411 123 30% 29 (130) (42) -3% (11) -1% (31) (347) (110) -32% (28) FITC 11 4 36% 1 (1) (0) -7% (1) -0% (1) (3) (1) -34% (0) FITG 6 3 42% 1 (0) (0) 21% (0) 0% (1) 0 0 0 (18) (2) -12% (1) 0 0 0 (7) 1 11% (1) 0 0 0 (23) (6) -27% (2) (163) (58) -8% (29) -3% (18) (139) (39) -28% (18) 0 GBK EXP HEWITT (0) (0) 100% 0 HILT_EXP HOLMEGRO WN IND INTEREUROP JACK FROST 0 100% 0 0% 0 115 32 27% 11 0 0 14% 0 2% (14) (3) (3) -100% 49 7 14% 4 (7) (1) -8% (0) 0% (0) (6) (1) 3 0 10% 0 0 0 0 0 0 0 0 0 0 (1) -15% (0) 0 -100% 0 (0) -30% (0) Power BI Desktop COST ANALYSIS Year 2022 Comparison Year  2019  Forecast Variance with CY P&L Statement Total Volume Total NSV Cost of Goods sold Actual Margin 586 (636) (915) 7,705 (8,503) (9,264) (5,776) 6,462 7,302 1,929 (2,042) (1,962) Other Margin Adjustment Other Margin Adjustments Overall Gross Margin Other Margin Adjustment (6) 1,923 Operations Other Margin Adjustments Warehouse External Sales  Other Margin Adjustment Other Margin Adjustment Other Margin Adjustments Other Margin Adjustments  Operations Warehouse External Sales   Operations Warehouse External Sales  Operations Warehouse External Sales  42 (33) Sales Cost Advertising & Marketing Sales Cost Sales Cost Sales Cost (1) Bad Debt General Operating Costs Management Bonus Motor Costs Non-Operating Expense Office Support Professional Fees Staff Costs Sundries Total  CY Comparison with Comp. Year AOP Variance with CY (709)  1 (5) 21 0 (1) 44 0 (35) 28 (1) 0 (347) 349 (1) 1 (391) 444 G&A G&A G&A G&A (2) 2 Mercandise (14) 18 Finance Staff Cost (48) 52 (7) 7 Business HR EBIT EBIT EBIT EBIT  1,428 EBIT EBIT EBIT EBIT   (1,397) Power BI Desktop Definitions P&L OVERVIEW • VOL- VOLUME • NSV- NET SALES VALUE • OPEX • AM- COST- OPERATING COST ACTUAL MARGIN • AM%- ACTUAL MARGIN PERCENTAGE(ACTUAL MARGIN/NSV) • COGS- COST OF GOODS SOLD • NSV PER DROP- NSV/NO. OF DROPS • NSV PER UNIT- NSV/QTY (CASES) • COGS RATIO- COST OF GOODS SOLD/NSV • OPEX COST RATIO- OPERATING COST/NSV • EBIT- EARNING BEFORE INCOME TAX COST ANALYSIS • TOTAL • HR OPERATING EXPENSES- WAREHOUSE-EXTERNAL SALES+FINANCE STAFF COST+BUSINESS TECHNOLOGY STAFF COST- MONTHLY+ STAFF COST+MERCHANDISE STAFF COST+SALES COST • OPEX COST- (BILLING QTY:BASE UOM/700)*20 • SALES COST- ADVERTISING & MARKETING+GENERAL OPERATING COSTS+MANAGEMENT BONUS+MOTOR COSTS+NON-OPERATING EXPENSE+OFFICE Power BI Desktop UK TREND ANALYSIS TLC  All 2019  QTY(Cases) 2022 and QTY(Cases) 2019 by Period 105 1,144 970 0K 885 871 907 892 68 67 49 51 48 42 3 0K 56 4 42 36 5 6 47 7 8 9 10 11 12 678 646 1 22-19 QTY(cases) by Period 695 691 674 54 50 59 53 2 1,071 117 95 82 55 1 2021 NSV 2022 and NSV 2019 by Period 102 78 72 72 2020 2 607 603 4 5 3 639 586 429 6 710 658 691 682 698 9 10 11 540 7 8 12 22-19 NSV by Period 36% 33% 60% 49% 4% -23% -26% 1 -11% -18% -36% 2 3 -49% -52% 5 6 4 -1% -20% 7 (518) (334) (497) 8 9 10 (577) 1 1 2 (501) (544) (707) (817) 3 4 (532) 72 (692) (735) 6 7 8 9 10 (890) 12 11 49 48 2 51 50 59 3 4 5 6 8 9 7 -22% 10 11 12 263 254 209 36 6 7 215 177 114 1 2 179 157 143 172 114 157 124 136 129 148 142 9 10 158 96 3 4 5 6 7 8 9 54 55 72 11 12 78 1 2 51 48 59 3 0K 4 5 36 6 47 42 7 8 9 10 11 12 Comparison Trend Top Level Customer Volume 2022 Volume 2019 NSV 2022 NSV 2019 0K 54 50 56 42 12 117 68 67 53 47 11 95 82 49 0K 10 102 0K 72 42 8 105 68 56 42 1 117 95 67 53 -5% QTY(Cases) 2022 and QTY(Cases) 2019 by Period 82 55 5 166 (540) 102 78 4 222 (540) QTY(Cases) 2022 and QTY(Cases) 2019 by Period 72 3 164 5 105 2 255 (649) (676) -8% -100% -100% 12 11 (411) (462) (471) (564) -32% -23% AM 2022 and AM 2019 by Period (432) (480) -19% -50% COGS 2022 and COGS 2019 by Period (510) -7% AM 2022 AM 2019 AM % 2022 AM % 2019  ECOLOG 167 168 2,270 2,111 488 467 22% 22% MANOR 111 73 1,389 850 375 236 27% 28% SURCOUF 83 78 1,077 870 263 230 24% 26% DANOL 42 60 481 802 98 188 20% 23% JAMIESINT 35 14 773 327 320 37 41% 11% FASTAFOOD 29 28 411 347 123 110 30% 32% ROBINSONS 25 11 294 126 75 34 26% 27% TIERNEY 16 38 101 221 15 40 15% 18% KESPRO 14 45 116 370 2 (17) 1% -5% SMYLIELTD 11 9 107 66 20 20 19% 30% HOLMEGROWN 11 18 115 139 32 39 27% 28% MARTINSBUN 7 3 149 67 38 32 26% 48% SQUIBY 7 5 78 52 5 7 7% 13% LEVERBROOK 6 10 69 100 14 26 20% 26% IND 4 0 49 3 7 3 14% 100% MCALLISTER 4 2 51 34 10 9 20% 27%