Please fill in all fields replacing XXXX and

Please fill in all fields, replacing XXXX and Examples with your own information Smiley Business Plan (Your Company Name Here)

1. YOUR COMPANY OVERVIEW

OVERVIEW OF YOUR COMPANY XXXX Company full name and address Company Website (URL) XXXX List any Company Subsidiaries or other affiliated or related companies List any Parent Company if existing Number of Employees XXXX Short Description of your company activity XXXX Company mission statement (if applicable) Business Plan for Smiley Prospective Licensee Date 2014 2

KEY MANAGEMENT Prospective Licensee Company Details KEY CONTACT Owner / CEO, President, Managing Directors NAME TITLE E-MAIL ADDRESS TELEPHONE XXXX Day to day contact XXXX Product sign off XXXX Chief Financial Officer XXXX Financial contact XXXX Marketing contact XXXX Business Plan for Smiley Prospective Licensee Date 2014 3

BUSINESS PERFORMANCE Company History: Past, Present & Future Please supply a brief general overview Type of Company (Check Box with an X) Public Partnership Private ownership Year Company Founded YYYY Any Prior Legal Name? XXXX Net Sales of your Company (in £, $, € etc) Prior Year (actual) : XXXX Current Year (forecast) : XXXX Net Profits (Before Tax) of your Company (in Prior Year (actual) : XXXX £, $, € etc) Current Year (forecast) : XXXX Business Plan for Smiley Prospective Licensee Date 2014 4

SALES ANALYSIS Eg, France: 32% Belgium: 16% Etc… List of Countries you Sell to and the Current Breakdown of your Sales in % per Country: Number of Accounts Served Directly : XXX Do you have your own Retail Outlets? Yes / No Number of Outlets XXX Business Plan for Smiley Prospective Licensee Date 2014 5

EXPERIENCE WITH LICENSES Licenses Held For Which Product For Which Territory For Which Period Eg. Hello Kitty Eg. 01. 06. 13 – Eg. Active 31. 12. 15 Eg. Shoes Eg. France Current Status of License (active/expired) Marketing Eg. Online Business Plan for Smiley Prospective Licensee Date 2014 6

PRODUCT ANALYSIS Past & Existing Collection Catalogues (links preferably) Collection Catalogue [Name] Link [web address] Eg. Cool Clothes SS’ 14 Eg. www. coolclothes. com/ss 14 List of Top Seller Collections and Products Collection [Name] Eg. Cool Clothes SS’ 14 Product [Eg t-shirts] Eg. Shirts, dresses, jackets Business Plan for Smiley Prospective Licensee Date 2014 7

MAIN DISTRIBUTION CHANNELS List Top Ten Customers of your Current Business Customer [name] Country(ies) where customer Type [mass, chain, specialty, Promotions is served etc] Eg. Carrefour Eg. France, Belgium… Eg. Mass Eg. POS, TV adverts… Business Plan for Smiley Prospective Licensee Date 2014 8

2. YOUR SMILEY PROJECT

LICENSED PRODUCTS ANALYSIS Please choose the BRAND/LOGO Products Territories Please list distributors and wholesalers by territories Business Plan for Smiley Prospective Licensee Date 2014 10

FINANCIAL OVERVIEW Your sales forecast with Smiley TOTAL LICENSED SALES XXXX in currency (ie, € / $ / £ etc) Forecast 2018 Forecast 2019 Forecast 2020 NET SALES XXXX XXXX ROYALTY % on NET SALES XXXX XXXX ACTUAL ROYALTY on NET SALES XXXX XXXX Advertising & Prom Spend % XXXX (of NET SALES) to be spent locally in the Territory - CMB XXXX Actual Adv & Prom Spend XXXX YEAR Forecast 2015 XXXX Forecast 2016 XXXX Forecast 2017 Business Plan for Smiley Prospective Licensee Date 2014 11

FORECASTED KEY ACCOUNTS Not applicable for DTR deals CUSTOMER ACCOUNT [Name] Eg, Auchan TERRITORY [Country] Eg, France APPROXIMATE SALES TO ACCOUNT in currency (ie, € / $ / £ etc) Forecast 2014 Eg, € 200, 000 Forecast 2015 Eg, € 250, 000 Forecast 2016 Eg, € 300, 000 If you work with independent accounts what is the number of doors you are distributing to? CUSTOMER PROFILE : Please state Department Store, Hypermarket, Mail Order, Internet, Specialist Retailer, Sports Store, etc Eg, Hypermarket XXX Business Plan for Smiley Prospective Licensee Date 2014 12

APPROXIMATE LAUNCH PLAN Not to fill in for FMCG categories, please go directly on slide 15 Please identify specific dates for the process of introduction of the Licensed Products (ie, 01. 2015): Launch stages Spring / Summer Autumn / Winter Start of Design Period Date DD. MM. YY Design Approval Date DD. MM. YY Pre-production Sample Approval Date DD. MM. YY Sell in launch Date DD. MM. YY Marketing materials approval Date DD. MM. YY All Trade shows (name & Date) DD. MM. YY Communications +Press + Promotion launch Date DD. MM. YY Sell out Launch In Store Date DD. MM. YY List of Retailers by Country DD. MM. YY If you work on more than 2 seasons please add a page with the details and check box: If you develop products constantly without seasons check box: Business Plan for Smiley Prospective Licensee Date 2014 13

-FMCG-APPROXIMATE LAUNCH PLAN Please identify specific dates for the process of introduction of the Licensed Products (ie, 01. 2015): Launch stages Launch dates Start of Design Period Date DD. MM. YY Design Approval Date DD. MM. YY Pre-production Sample Approval Date DD. MM. YY Sell in launch Date DD. MM. YY Marketing materials approval Date DD. MM. YY All Trade shows (name & Date) DD. MM. YY Communications +Press + Promotion launch Date DD. MM. YY Sell out Launch In Store Date DD. MM. YY List of Retailers by Country DD. MM. YY Business Plan for Smiley Prospective Licensee Date 2014 14

DESIGN CONCEPTS Show us directions or concepts you are planning to develop with the Smiley brand or some other designs you have developed for another license companies (Any design submitted based on our brand is the sole property of the Smiley company). Design Concepts: (if attached in an additional document state below) Business Plan for Smiley Prospective Licensee Date 2014 15

Thank You! Please contact Margherita Vecchio margherita@smiley. com