Exhibit 1

Exhibit 1 Cafes Monte Bianco's 2000 Financial Statements (estimated as of December 15, 2000)
Income Statement for the year ending December 31, 2000
(thousands of Italian liras)
Revenues
Private brand
Premium brand

56,112,408
9,934,848
46,177,560

Costs of goods sold (*)
Gross margin

33,233,867
22,878,541

Marketing expenses
R&D expenses
Selling expenses
Administrative expenses
Interest expense

4,155,980
3,328,130
3,574,710
4,752,000
3,825,000

Profits
Taxes (40%)
Net profit

3,242,721
1,297,088
1,945,633

(*) includes 2,593,700 depreciation
1 U.S. dollar = 1,800 Italian liras
Balance Sheet at December 31, 2000
(thousands of Italian liras)
Assets
Cash
Raw material inventory
Finished goods (174,000 kg.)
Accounts Receivable

Liabilities and Shareholders' Equity
1,121,450
2,907,963
1,148,400
9,368,467

PPE
Depreciation

42,374,000
(12,267,080)

Total assets

44,653,200

Accounts payable
Credit line

487,331
25,000,000

Long term debt

10,000,000

Equity

Total liabilities and equity
Page 1

9,165,869

44,653,200

000 1.000 910.665.258.000 A 35.000 2.307.) Advertising /Sales 0% 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% D 8.529.022.000 1.500 B 26.000 325.000 2.195.286.000 1.103.456.800.000 875.340.417.720.000 2.000 3.696.446.000 2.000 1.000 1.166.000 2.591.000 1.196.465.367.000 1.000 1.000 1.310.366.000 799.000 3.145.000 1.000 1.268.600 6.157.800 C 19.226.024.130.000 1.494.000 2.645.000 229.000 AAA 42.000 694.500 AA 39.000 2.000 2.000 2.600 BB 30.649.Exhibit 2 Exhibit 2 Estimated Yearly Volume (in kilograms) for Different Prices / Grades and Advertising Expenditures Coffee Grade Prices per kilogram VOLUME (kg.000 2.000.000 1.455.000 2.000 667.000 2.000 2.000 2.843.760.000 1.495.172.000 1.000 1.700 1.395.034.000 127.950.000 2.000 2.000 1.000 3.000 Page 2 .000 1.837.000 433.566.000 2.000 667.000 1.000 3.000 157.723.334.000 2.000 752.792.000 1.000 1.000 935.000 1.823.000 3.545.896.000 1.000 1.345.000 1.000 717.523.884.231.000 2.000 1.000 553.

338 18.069 19.000 2.217 18.600.500 19.600.194 14.000 1.539 23.838 16.526 21.100.000 2.100.500 AA 39.000 3.275 4.) 400.152 17.500 20.611 16.200.000 1.000 24.000 3.325 16.389 19.062 13.000.417 26.366 8.260 8.553 16.100.000 * Fixed costs for premium coffees include private brand fixed costs.208 20.354 20.984 15.997 28.122 21.100.319 17.500 14.400.000 600.200.800.637 7.576 7.414 20.153 22.042 24.800 C 19.000.000 3.400.791 4.349 14.Exhibit 3 Exhibit 3 Estimated Cost per Unit for Different Prices / Grades and Volume Coffee Grade Prices per kilogram Unit cost (liras) Fixed costs (thousands of liras)* D 8.535 14.000 2.851 18.204 16.692 17.729 30.692 27.000 1.600 3.691 24.500 12.983 7.100.707 7.485 4.583 22.500 14.949 13.763 14.319.376 17.786 7.000 2.600 6.414 15.200.625 22.000 A 35.500 16.600 BB 30.899 12.877 7.800.720 20.048 14.000 1.401 18.920 9.567 24.288 4.400.109 19.902 15.500 17.500 B 26. Page 3 .133 10.000 AAA 42.749 9.000 800.542 Volume (kg.917 21.586 15.000.095 21.267 22.675 8.566 18.292 23.444 8.971 8.852 26.000 1.736 19.000 6.139 15.766 13.000 2.441 4.892 21.841 29.852 13.000.109 7.275 25.100.166 4.705 19.

384 38.2% 3.336 150.000 1.3% 6.232 39.392 138.8% 7.1% 9.1% 5.680 135.676 144.936 86.152.196.1% 12.1% 12.916 107.800 50.016 78.912 139.876 59.5% 8.128 89.700 96.520 7.0% 4.328 156.000 100.312 57.0% 11.792 103.Exhibit 4 Exhibit 4 Sales during 2000 Year 2000 January February March April May June July August September October November December Sales Private (kilograms) Sales Premium (kilograms) Percent of total 81.468 81.640 141.716 143.240 84.600 48.400 93.0% Page 4 .0% 1.8% 13.

000 408.1% 208.0% 6.5% 486.000 426.000 486.1% 720.000 500.1% 220.000 500.000 7.000 198.000 9.000 500.3% 732.000 7.000 4.000 11.8% 450.000 500.000 300.000 450.000 500.000 500.000 726.000 252.0% .000 12.000 It assumes ending inventory to be zero.000 6.000 5.000 13.000 12.000 5.000 500.1% 90.826.000 500.000 500.000 Stock Sales 2000 Actual Private Private Sales Percent 174.000 500.000 786.000 500.000 390.Exhibit 5 Exhibit 5 Dino's Production Plan for Private-brand only Production 2001 Capacity Initial inventory January February March April May June July August September October November December Production Private 500.000.000 540.000 500.000 500.000 8. Page 5 100.000 3.000 500.000 500.000 500.000 500.000 500.000 500.0% 708.000.000 248.0% 338.8% 446.2% 640.000 6.000 500.

Profit Plan Template .800 Revenues Private brand - Costs of goods sold Gross margin Marketing expenses R&D expenses Selling expenses Administrative expenses Interest expense - Profits Taxes (40%) Net profit .ROE Wheel 0.Private Brand Only Price private brand Income Statement 2001 (thousands of Italian liras) 8.00% Page 6 .Private Profit Plan .

450 .121.121.121.450 1.121.121.121.450 1.121.121.121.121.Cash Wheel .450 1.450 1.121.450 1.450 1.121.450 1.450 1.450 1.450 1.121.450 1.Private Brand Only Cash Wheel: Direct Method Cash In A/R Private January February March April May June July August September October November December Cash Out A/R Premium - COGS ### COGS Fixed - Add back Selling depreciation ### R&D - Admin - Interest - Taxes - Net Cash - - Ending cash Page 7 1.450 1.