1. Some of our clients Largest Australian desalination and water recycling company. A US mining company with $873.4m (2012) revenues DukeCE is a not-for-profit support corporation for Duke University World's leading packaging solutions company with $5.4b sales in 2010 Experts in baggage handling systems with Euro 44m sales in 2009 NEL is a JV NPCC, Abu Dhabi and Arcadia, Mumbai. Provides design and engineering services for the Oil & Gas Industry. Column Technologies, Inc. is a global technology company for providing operational enhancement products, services, and solutions & have over 300 employees globally 1

2. Some of our clients More than 30 successful years in automotive industry with more than $ 1b in revenues 2

3. Case Study 1: Auto-filter manufacturer The client was struggling with compliances on company law for Board meetings, filings with RoC, etc No processes for payroll, foreign exchange management, etc No MIS reports for regular monitoring and management decision making Non compliance on accounting standards and statutory audits We ensured complete compliances on company law, accounting standards, etc Set-up processes for payroll, vendor management, TDS, FBT, invoicing, etc Helped them hire a Chief Operating Officer to manage operations Complete budgeting, cash flow planning and regular MIS reports to top management Rejection costs were reduced by 30 lakhs pa due to streamlined processes Savings of 20 lakhs due to vendor payment terms negotiation & execution Savings of 30 lakhs pa due to better foreign exchange management Increased revenues & efficient management led to takeover by Italian company Benefits ProblemSolution

4. Case Study 2: Indian Distributor The client wanted us to handle entire processes (finance, HR, legal and compliance) except sales The client wanted to increase sales and profitability The client also wanted to increase their bank limits on regular basis The client also wanted to convert the sole proprietorship to a private limited company We handled the entire finance, accounting, HR, legal and compliance We helped him increase funding limit 10 times We managed the entire payment scheduling for him We converted the sole proprietorship to private limited company with best tax structure Due to streamlined processes and our support sales doubled in 2 years Savings of 20 lakhs on taxes due to better tax structuring of private limited company Increased funding limited helped him to scale his business without financial issues 15% increase in profitability due to better cost management Benefits ProblemSolution 4

5. Case Study 3: Indian subsidiary set-up Structure the import transactions to save customs duty on imports Set-up the entire accounts, company law & payroll solutions Structure the subsidiary, fund inflow management and repatriation Internal and statutory audits Set-up MIS reporting system for top management of parent company Designed a solution for import of workstations with the best tax structure Helped them set-up EOU Better management of their foreign exchange transactions through EEFC Structured the transaction so that repatriation can be done without tax implications Set-up MIS reporting system, payroll, etc Savings of 2.75 crores on customs duty (37%) and import transaction due to better structuring of the transaction Helped them save local taxes (VAT, Octroi, etc) Utilized the set-up for servicing domestic clients for upto 50% of export revenues Benefits ProblemSolution 5

6. Case Study 4: International Pharma The international partner wanted to check that everything is in order in the company as the CFO resigned They didn’t comply with RBI’s foreign exchange management and had to resolve the penalty of 300 crores Due to non-availability of documentation and proper reporting, 4 crores of depreciation was disallowed Due to process gaps, cheques were stolen and misused and they also missed audit deadlines Found asset overvaluation of 3 crores Despite audits done by one of the big 4, assets worth 50 crores were missing from warehouse but present in books of account Found fake quotations after doing verifications In the process of getting depreciation benefit of 4 crores from Income Tax Set-up process of issue of cheques and closed all bank accounts Took special permission to conduct a delayed AGM Managed penalty of 300 crores in 5 lakhs by building a strong case Verified assets physically and stopped loss worth crores Set-up complete internal process controls with monthly reporting and calls to end manipulation and fund misappropriation Benefits ProblemSolution 6

7. Case Study 5: Joint Venture in India Our client (a company with 270 crores revenues in India) was struggling to find a new CFO and wanted Arthtech to manage it The role also involved dealing with the global CFO and also global reporting They wanted us to handle all compliances Identify areas of internal control weaknesses in inventory, purchasing, etc We managed the CFO role for the client Helped them in managing all compliance related issues Prepared entire budget and cash flow planning, etc Analyzed inventory, purchase and scrap dealing processes and identified gaps in the same Managed Global reporting that helped the client Identified and analyzed internal control weaknesses to help them improve their cost Budgeting exercise led to streamlined cash flow management Benefits ProblemSolution 7