EXHIBIT 9-1-II ALLOCATION OF NET INCOME 1. Net income for the fiscal year R$ 92,177 thousand 2.

Total amount and value per share of dividends, including dividends paid in advance and previously declared interest on equity Total Gross Amount (dividends and interest on equity): R$25,347 thousand R$0.20 per share Dividends: R$947 thousand R$0.01 per share Interest on Equity: R$24,400 thousand R$0.19 per share Total amount net of withholding tax on Interest on Equity: R$20,946 thousand - R$0.17 per share 3. Percentage of net income for the fiscal year to be distributed 28.95% or 25.00% net of withholding tax on Interest on Equity. 4. Total amount and amount per share of dividends distributed based on income from previous fiscal years Not applicable. No dividends based on income from previous fiscal years were distributed. 5. Please inform the following, minus dividends paid in advance and previously declared interest on equity: a. Gross amount of dividends and interest on equity, separated by share class and type Dividends: R$947 thousand R$0.01 per share. b. Form and period for payment of dividends and interest on equity

Dividends will be paid in a single installment to be deposited in the shareholders checking accounts by June 15, 2012. c. Monetary restatement and interest on dividends and interest on equity. Not applicable. Monetary restatement on dividends and interest on equity have not been applied up to now (and will not be applied going forward) d. Date of declaration of the payment of dividends and interest on equity used to identify shareholders that will be entitled thereto Dividends will be declared at Mills annual shareholders' meeting to approve the accounts for the 2011 fiscal year. 6. If dividends or interest on equity have been declared based on income from half-yearly balances or those of shorter periods a. The amount of previously declared dividends and interest on equity Interest on Equity: R$24,400 thousand There was no declaration of dividends based on income from half-yearly balances or those of shorter periods. b. The date of respective payments Payment will be made by June 15, 2012. 7. Provide a table indicating the following values for each type and class of share: a. Net income for the fiscal year and the last three (3) fiscal years

Fiscal Year 2011 2010 2009 2008(2)

Net Income(1) R$92,177 R$103,283 R$68,338 R$30,588

Net Income per Share R$0.73 R$0.82 R$0.78 R$0.46

(1) In thousands of reais (2) In 2008, Mills group was formed by the companies Mills Andaimes Tubulares do Brasil S.A., Mills Estruturas e Servios de Engenharia Ltda. and Mills Industria e Comercio Ltda., therefore, numbers presented for these periods include the combination of these companies.

b. Dividends and interest on equity distributed in the last three (3) fiscal years Fiscal Year 2010 2009 2008(2) Dividends Dividends (1) per share R$2,712 R$0.02 R$10,723 R$0.12 R$7,476 R$0.11 IOE(1) IOE per share R$25,400 R$0.20 R$5,519 R$0.06 -

(1) In thousands of reais (2) In 2008, Mills group was formed by the companies Mills Andaimes Tubulares do Brasil S.A., Mills Estruturas e Servios de Engenharia Ltda. and Mills Industria e Comercio Ltda., therefore, numbers presented for these periods include the combination of these companies.

8. Allocation of profit to the legal reserve a. Amount allocated to the legal reserve R$4,609 thousand b. Form in which the legal reserve is calculated In accordance with article 193 of Law 6,404/76, and article 30 of the Company's Bylaws, 5% (five percent) of net income for the year is applied, before any other allocation, to the creation of a legal reserve which shall not exceed 20% (twenty percent) of capital stock. 9. If the Company has preferred shares entitled to fixed or minimum dividends

Not applicable. The Company has no preffered shares. a. Describe the calculation of fixed or minimum dividends b. Inform whether the income in the fiscal year is sufficient for payment in full of fixed or minimum dividends c. Identify if the unpaid installment is cumulative d. Identify the total value of fixed or minimum dividends to be paid to each class of preferred shares e. Identify the fixed or minimum dividends to be paid to each class of preferred shares 10. Mandatory dividends a. Describe the basis for calculation established in the Bylaws The shares representing capital stock receive 25% of net income assessed in accordance with the law as mandatory dividends every fiscal year, while the balance shall be allocated according to the resolutions of the Annual Shareholders' Meeting in accordance with legal recommendations. b. Payment in full of mandatory dividends The minimum mandatory dividends will be paid in full. c. Inform the amount withheld Not applicable. There were no mandatory dividends. 11. If the mandatory dividends are withheld due to the Companys financial situation Not applicable. There were no mandatory dividends. a. Inform the amount withheld

b. Describe, in detail, the Companys financial situation, including aspects related to the analysis of liquidity, working capital and positive cash flows c. Justify the withholding of dividends 12. If the result is allocated to a contingency reserve Not applicable. No results were allocated to a contingency reserve. a. Amount allocated to the reserve b. Identify the losses considered to be probable resulting from the contingency c. Explain why losses are probable d. Justify the creation of the reserve 13. If the result is allocated to a unrealized profit reserve Not applicable. No results were allocated to a unrealized profit reserve. a. Inform the amount allocated to the unrealized profit reserve b. Inform the nature of unrealized profits that resulted in the creation of the reserve 14. If the result is allocated to a statutory reserve Not applicable. No results were allocated to a statutory reserve. a. Describe the statutory clauses that establish the reserve b. Amount allocated to the reserve c. Describe how the amount was calculated

15. If profit is withheld in accordance with the capital budget

a. Identify the amount withheld R$63,742 thousand. b. Provide a copy of the capital budget
2012 CAPITAL BUDGET (all amounts presented in R$) 1 Sources of funding Profit reserve from the 2011 fiscal year Cash generation and funding 2 Use of funds Investments in expansion (acquisition of equipment) Investments in facilities and information technology to aid in expansion 127,000,000.00 63,741,776.68 63,258,223.32 127,000,000.00 110,000,000.00 17,000,000.00

16. If the result is allocated to a tax incentive reserve Not applicable. No results were allocated to a tax incentive reserve. a. Inform the amount allocated to the reserve
b.

Describe the nature of the allocation