Accys Corporate Presentation

1. Account Receivables Management Assisting companies to improve the working capital cycle January 2010 Ensuring that excellent AR Management leads to Superior Organizational Performance Accys CONSULTING - OUTSOURCING

6. Do it Yourself - Best Practices to Improve the Working Capital Cycle Robust “credit extension ” processes Elimination of payment barriers One point contact for reliable information Systematic collection procedures Timely and accurate cash application Support from the top management Regular communications with client Clearly stated staff responsibilities Valid risk assessment parameters

7. Accys - Account Receivables Management Services Coherent and carefully monitored follow-up on every account, business intelligence to understand root cause and resolution “” Do ARM better” ARM services enable a corporate to improve the quality of revenue, maintain and grow the competitive advantage and provide better decision making ability to the management The Accys ARM Value Proposition Reduce hidden costs of AR – while increasing cash turnover, reducing bad debts – at a lower AR transaction cost “ Do ARM at lower cost” System-driven processes, procedures & policies applied uniformly across your entire credit portfolio with a dedicated & trained team “ Do ARM faster” Pre invoicing activities Post invoicing activities Order Processing Quotation Pricing Administration Credit Control Policies & Standards Invoicing Customer Risk Assessment Customer Reconciliations Special Collection Process Short payments processing Dispute Management Collection Strategy Application of funds Collection Process

8. The Accys Delivery Model AR Health check AR Snapshot Ongoing Monitoring High level proactive assessment of key customer accounts Undertaken at a single point in time Allows process owners a better understanding of AR processes and controls Reactive approach when a specific problem has been encountered Detailed validation for identifying issues, their root cause and remediation's Improve specific areas of concern to process owners, better customer management Regular assessment of credit and collection management processes. Combines health checks with snapshots Ongoing assessment of established processes can help improve management confidence in account receivables management and cash flow cycles Assists management to understand changing landscape of customer risks, enable visibility into cash position and manage and reduce AR transaction cost Situation Approach Potential Benefits

10. Accys - Account Receivables Outsourcing Process - Overview Payment not received within 10 days Lock in invoice Payment date Within 48 hrs of dispatch Payment Received Payment not received Re-issue invoice Invoice approved by client Invoice data Re-checked Invoice correction mechanism Issues with invoice On call with client Immediate effect Yes NO Confirmation recd Regular follow ups Payment due As per communication Payment received Payment not received Within 2 working days Escalation with Account Manager Follow up Approval requested Dispute resolution Mechanism 13 th of the month Within 15 days Management Escalation Process Escalation Results Amount still unpaid till 21st No action till 30 th Payment received Payment received Confirmation of invoice Thank you/ confirmation call After 72 hrs of confirmation call

11. Invoice Delivery & Acceptance Process - Detailed Check the invoice value Check for O/S of previous invoices Validate the invoice being raised correctly Validate amount & Billing address Validate other client Specifications (if any) CALLING PROCESS Check POD details & status Invoice Confirmation Invoice Acceptance Expected invoice payment date EXISTING CLIENTS NEW CLIENTS D No No Check with team for reasons for delay/issues confirmed Confirm issues INVOICE REPOSITORY Follow up & confirmation process Invoice re - generation Invoice Status update INVOICE DISPATCH THANK YOU CALL DISPUTE RESOLUTION MECHANISM Update the payment receivable date Dispute resolved Unresolved Expected amount receivable date Not paid Amount paid within due date Yes Customer Database Complete Status 1 2 3 Within 48 hrs of dispatch After 72 hrs of confirmation #2 After 48 hrs of confirmation #1 4 5 Status update Through E - mails & calls Check the invoice value Check for O/S of previous invoices Validate the invoice being raised correctly Validate amount & Billing address Validate other client Specifications (if any) CALLING PROCESS Check POD details & status Invoice Confirmation Invoice Acceptance Expected invoice payment date EXISTING CLIENTS NEW CLIENTS D No No Check with team for reasons for delay/issues confirmed Confirm issues INVOICE REPOSITORY Follow up & confirmation process Invoice re - generation Invoice Status update INVOICE DISPATCH THANK YOU CALL DISPUTE RESOLUTION MECHANISM Update the payment receivable date Dispute resolved Unresolved Expected amount receivable date Not paid Amount paid within due date Yes Customer Database Complete Status 1 2 3 Within 48 hrs of dispatch After 72 hrs of confirmation #2 After 48 hrs of confirmation #1 4 5 Status update Through E - mails & calls

14. The Accys Success Story

15. Partnering with Accys Gaurav Gupta CEO + 91 98111 63422 [email_address] Preeti Sachan Manager +91 99710 10275 [email_address] Accys Management Services Private Limited 418, 4th Floor, The Galleria Towers DLF, Phase IV Gurgaon, Haryana India - 122009 Thank you