Sales by Region and Production/Capacity by Plant of Highcal and Rela

Highcal Region Latin America Europe Asia w/o Japan Japan Mexico US Plant Brazil Germany India Japan Mexico US Capacity 18.0 45.0 18.0 10.0 30.0 22.0 2009 Sales 7.0 15.0 5.0 7.0 3.0 18.0

Fixed and Variable Production Costs at Each BioPharma plant

Highcal Fixed Cost 5 13 4 6 6 5

Plant Brazil Germany India Japan Mexico US

Plant Fixed Cost 20 45 18 17 30 21

Relax Fixed Cost 5 14 4 6 6 5

Transportation Costs from Plants to Markets (US$/kg)

From/To Brazil Germany India Japan Mexico US Latin America 0.2 0.45 0.5 0.5 0.4 0.45 Europe 0.45 0.2 0.35 0.4 0.3 0.3 Asia w/o Japan 0.5 0.35 0.2 0.3 0.5 0.45

Import Tariffs (Percent of Vlaue of Product Imported, Including Transportat

Latin America 30% Europe 3% Asia w/o Japan 27% Japan 6%

From/To Brazil Relax Germany Relax India Relax Japan Relax Mexico Relax US Relax

Latin America

Europe

Asia w/o Japan

Objective Fn Cost =

by Plant of Highcal and Relax in million kgs

Highcal 2009 Production 11.0 15.0 10.0 2.0 12.0 5.0 2009 Sales 7.0 12.0 3.0 8.0 3.0 17.0 Relax 2009 Production 7.0 0.0 8.0 0.0 18.0 17.0

sts at Each BioPharma plant in 2009 (US$)

Highcal Raw Material $/kg 3.6 3.9 3.6 3.9 3.6 3.6 Production $/kg 5.1 7 4.5 7.5 5 5 Relax Raw Material $/kg 4.6 5 4.5 5.1 4.6 4.5 Product ion $/kg
6.6.

8.5 6 9 6.5 6.5

Plants to Markets (US$/kg)

Japan 0.5 0.4 0.3 0.1 0.45 0.45 Mexico 0.4 0.3 0.5 0.45 0.2 0.25 US 0.45 0.3 0.45 0.45 0.25 0.2

rted, Including Transportation)

Mexico 35% US 4%

Japan

Mexico

US

Yi