4. Lowering Non-core Costs can have a faster and more direct impact in your bottom line A 20% cost reduction or a 40% sales increase would have a similar effect in the profits line. Which one is more feasible? Column1 20% Cost Reduction $ 1,000 $ 350 $ 350 $ 160 $ 140 Today $ 1,000 $ 350 $ 350 $ 200 $ 100 40% Sales Increase $ 490 $ 490 $ 280 $ 140 $ 1,400 Revenue Direct operating costs Labor costs Non-core (indirect) costs Net profit

7. Some of our clients

8. Example of Savings Packaging Client — Cosmetics and consumer products manufacturer Spend — $450,000 Annual Savings — 33% Hidden Savings — $150,000 a year Client — Universal Printing and Manufacturing Company Spend — $325,000 Annual Savings — 21% Hidden Savings — $68,200 a year ____________________________ “ I’m glad we asked for ERA’s assistance. We’re pleased with the savings found.” ~ Mike Dehlic Vice President-Operations Universal Printing

9. 13% Example of Savings Merchant Card Processing Client — NutriSystem Spend — $370,000 Annual Savings — 59% Hidden Savings — $220,000 a year ____________________________ Client — Goodwill of the Heartland Spend — $84,000 Annual Savings — 25% Hidden Savings — $21,000 a year “ It didn’t take me long to appreciate ERA’s professionalism and innovation.” ~ Tammie Erb, CFO Goodwill of the Heartland

10. Client — Wholesale distributor Spend — $2.1 million a year Annual Savings — 23% Hidden Savings — $400,000 a year ____________________________ 13% 17.8% Example of Savings Freight (LTL, FTL, International) Client — Manufacturer Spend — $256,000 a year Annual Savings — 34% Hidden Savings — $73,000 a year Industry expertise and propri- etary benchmark data led to better pricing with tiered rates