1. Group 18 Evidence-Based Forecast Bristol, Cuozzo, Holz, Lyman, Patibandla, Sexton

2. Product Pricing Base shoe SRP: $39.99 – Includes 1 skin and a registration code redeemable for a 2 nd skin on the Shoe Skins website. Additional skins SRP: – $ 4.99 for standard skins – $ 5.99 for logo or branded skins – $ 6.99 for custom skins (group discounts will apply) Base shoe SRP: $39.99 – Includes 1 skin and a registration code redeemable for a 2 nd skin on the Shoe Skins website. Additional skins SRP: – $ 4.99 for standard skins – $ 5.99 for logo or branded skins – $ 6.99 for custom skins (group discounts will apply)

3. Forecasting Method Identified Shoe Skins as a combination of novelty footwear and bricks & mortar/web hybrid Found analogous products and looked at their growth –Webkinz –Heelys –Crocs Identified target segment by geography to size overall market Identified Shoe Skins as a combination of novelty footwear and bricks & mortar/web hybrid Found analogous products and looked at their growth –Webkinz –Heelys –Crocs Identified target segment by geography to size overall market

4. Analogous Products- Crocs & Heelys

5. Analogous Product- Webkinz Webkinz geographical adoption pattern

6. Base Unit Sales Forecast Year 1Year 2Year 3Year 4Year 5 Conservative 5,341 36,646 120,000 240,000 600,000 Midrange 10,682 58,010 240,000 480,000 960,000 Aggressive 16,023 62,610 360,000 840,000 1,440,000

7. Skins Unit Sales Forecast Year 1Year 2Year 3Year 4Year 5 Conservative 10,682 73,292 240,000 600,000 1,650,000 Midrange 21,364 116,020 600,000 1,320,000 2,880,000 Aggressive 32,046 187,829 900,000 3,780,000 7,920,000

8. Revenue Forecast Year 1Year 2Year 3Year 4Year 5 Conservative $ 266,893 $ 1,831,197 $ 5,996,400 $ 12,591,600 $ 32,227,500 Midrange $ 533,785 $ 2,898,767 $ 12,591,600 $ 25,782,000 $ 52,761,600 Aggressive $ 800,678 $ 3,441,028 $ 18,887,400 $ 52,453,800 $ 97,106,400