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 Market

CostCutter

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

$0

$1
5,
00
0,
00
0

$3
0,
00
0,
00
0

$4
5,
00
0,
00
0

$6
0,
00
0,
00
0

Abri Co.s Revenue

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

Gross Margin
60%

57.4%
53.9%
45%

30%

15%

17.6%

Market Share

Quarter 12

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

4%
15%

46%

Quarter 11

4%

7%
32%

20%

34%
37%

Industry Market Share

50%

37.5%

25%

12.5%

0%

Q1

Q2

Q3

Q4

Q5

Q6

Q7

Q8

Q9

Q10

Q11

Q12

Headline News
Initial 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 Analysis

Q12

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
Units Sold

Q12
Q11

Average Price

7,000

$3,910

$4,000

6,178 6,066

5,889
5,250

$3,518

$3,383

$3,242

$3,000

$2,598 $2,608

3,500

$2,000

$1,577 $1,584

2,637

2,404
1,535

1,750

$1,000

976

Cost Cutter

663

Workhorse

Innovator

Traveler

Cost Cutter

Gross Margin by Segment

70.00%

Traveler

$1,935

$2,000

63%

$1,805

$1,743

57.4%
51.5%

52.50%

$1,500

$1,381

46.7%
40.5%

Innovator

Profit Per Unit

64.8%
55.5%

Workhorse

$1,218

42.5%
$1,033

35.00%

$1,000

17.50%

$500

Cost Cutter

Workhorse

Innovator

Traveler

$423

$415

Cost Cutter

Workhorse

Innovator

Traveler

$1

$1

,8

00

,0

00

00

00

00

,0

,0

,0

50

00

50

,3

$9

$4

Advertising Expenses

Q12

Q11

Sales Offices & Web Centers

Sales Offices
Abri Co.

Tungsten Tech LLC

Balsam Technology

Alpha Cyber
Technologies

Prestige Technologies

7,762

14,117

2,269

2,072

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

$339

$416

$565

$390

N/A

Number of Units Sold

Expense per Unit Sold

Web Centers
Abri Co.

Tungsten Tech LLC

Balsam Technology

Alpha Cyber
Technologies

Prestige Technologies

Number of Units Sold

7,918

1,691

5,381

Web Center Expenses

$770,000

$270,000

$580,000

$270,000

Sales Force Expenses

$427,865

$296,051

$561,767

$56,101

$1,197,865

$566,051

$1,141,767

$326,101

$151

$335

$212

N/A

Total Expenses
Expense per Unit Sold

Cost of Production
Quarter 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

5.71%

Innovator

2,428

171

44

17.6%

Traveler

6,103

171

36

44.25%

Materials Cost
CostCutter

Work Horse

$1,000

$1,200

$965

$1,111

$250

2B

ria
l
st

R2

du

am

Ba

ls

AC

Ba

ls

AC

am

$300

Traveler

Innovator

$1,200

$2,400

$2,044

$961

$1,800

$1,843

$1,799

ol

ity
re
n

n
gs
te
Tu
n

am
ls
Ba

AC

ls
Ba

$600

am

$300

X2

$1,469

Se

Fj
or
4.
d
1

4.

III

2
LL

ut
O

Fj
or
d

bu
um

Fj
or
d

$865
$1,200

ol
C
5.

IV

5. olu
0
m

bu

bu
um
ol
C

$891

$900

$2,390

$1,164

$1,115

$600

In

ou
th
II

Bo
ep

$600

$886

Be

Af
fo

$900

op

e
rd
a

bl

pp
hi
2.
re
0

Sa

pp
hi
re
Sa

$500

$786

Pl
ym

$802

$750

$1,032

$988
Pl
ym
3. out
0
h

$866

Reliability Judgment

Research & Development

Available Features
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
Brand Judgement

Under Development
Uninterruptible Power Supply (UPS)
Windows Upgrade for Professionals
with High Security Protection

Investment

$1.2 million

2.8 million

Component
Cost per Unit
$34

10

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

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

$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%

$654,406

$593,356

$61,050

10%

Gross Margin Per

Unit

Total Overhead

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 Outlook
Market 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

8 Year Projections
Quarter 13

20% increase of demand

Revenue $62.1 million

Net income $11 million

,0

00

$1,700,000,000

$1,100,000,000
$803,800,000

00

,0

00

$1

,3

50

,0

00

,0

00

$1

,8

00

,0

00

Projected Revenue
Projected Revenue
Actual Revenue

$9

00

,0

$549,300,000

,0

00

,0

00

$334,500,000

$0

$4

50

$82,561,500

Y1

Y2

Y3

Y4

Y5

Y6

Y7

Y8

Lessons Learned