This document provides a summary of services offered by Turnaround Group, an advisory firm based in Central America and Panama. It describes Turnaround Group's focus on providing comprehensive consulting services to address clients' business challenges. Key services include transactions, corporate advisory, and restructuring/insolvency. The firm prides itself on its multidisciplinary team of professionals with expertise across various industries and countries in the region. Maintaining high standards of integrity and confidentiality is emphasized.

1. Firm Profile
TRANSACTIONS █ ADVISORY █ INSOLVENCY

2. TURNAROUND GROUP: FIRM PROFILE I PAGE 2
www.turnaroundcr.com
Copyright © 2016 Turnaround Group.
All rights reserved.
The information contained in this communication is property of Turnaround Group. It’s publication could be a competitive advantage for uninvolved parties. Therefore,this document must not be
published, used or duplicated, be it in part or whole, without the prior consent of Turnaround Group. All information contained in this document is subject to this restriction.
This material is considered the creation and intellectual property of Turnaround Group.
TRANSACTIONS █ ADVISORY █ INSOLVENCY

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Contents
About Turnaround Group 4
The Focus of Our Services 5
What Guides Us 6
International Specialists 7
International Affiliations 8
Keys to Our Success 9
Transaction Services 10
Corporate Adivsory Services 11
Restructuring and Insolvency Services 12
Academy 13
Key Contacts 15

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The challenges that our clients face are the same ones that affect our firm every day. These challenges
include creating and maintaining value in a highly competitive environment, developing businesses in
the midst of new and/or constantly changing regulations, and motivating and paying attention to
leading employees.
Turnaround Group is an advisory firm that is both deeply knowledgeable and dedicated to the business
environment in Central America and Panama.
We provide our clients with a “One-Stop-Shop” experience for your business. We work in coordination
with all areas of your business’ organization to offer you a complete and comprehensive solution. Our
firm consists of a multidisciplinary team of professionals who build, share and use our skills and
knowledge to enrich the solutions that we provide to our clients.
Our professionals are our most important asset and distinguishing feature. We carefully select and train
our professional team. Our whole team possesses extensive experience in the presentation of
comprehensive business solutions throughout Central America and Panama.
About Turnaround Group
Turnaround Group offers its clients effective consulting with a
multidisciplinary focus to tackle your business’ issues.

5. The Focus of Our Services
Business Vision
Our clients see us as advisors and consultants who identify with their targets and goals and commit to
helping them achieve them. Our work focuses on this, and thus aspires to more than just finishing a
particular project or an analysis of financial information.
Knowledge and Tools
Turnaround Group creates, acquires and possesses various concepts, methodologies, techniques,
models, software and tools that create higher efficiency in the advancement of a project and higher
security regarding information quality that leads to decision making. Our firm is comprised of a
multidisciplinary team of professionals who build, share and use our skills and knowledge to benefit
our clients.
High-Level Communication
Our work plan includes periodic meetings with company executives. This communication process
contributes to the approval of the client’s goals and expectations, helps the client capitalize on
today’s value, and positions the organization for the best value in the future, contributing to solid,
long-lasting value generation for shareholders and stakeholders.
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Our service standards are designed to ensure that we fulfill our
professional responsibilities and keep our clients satisfied.

6. Leadership: Vision, Integrity, Openness and Honesty in
Communication: We offer high value added and comprehensive
consulting services and solutions. We operate under the highest
standards of integrity, we are clear and direct in our communication,
and we constructively share our critiques.
Excellence: Innovation, Learning: We recognize and respect
knowledge, abilities, and professional experience.
Teamwork: Respect, Leading by Example: We provide the best to
everyone in our relationships while respecting individuality, at all
levels we are dedicated to leading by example.
What Guides Us
We manage our business within a framework of professional regulations, laws and rules in
conjunction with Turnaround Group’s own policies and regulations.
This Code is based on our values and takes us to the next level – demonstrating our values
in action.
Values
Code of Conduct
Our mission is deliver value to our clients through high
value added and comprehensive consulting services
and solutions.
Vision
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7. International Specialists
Guatemala
Honduras
El Salvador
Costa Rica
Nicaragua
Panama
Industry Sectors of Expertise
Countries
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Turnaround Group’s multidisciplinary team of professionals has wide
knowledge of the diverse industries in Central America and Panama.
Our talented people have
technical experience, in-
depth knowledge of
diverse industries, and
we possess the ability to
get things done.
Manufacturing
Financial Sector
Consumer Products
Mining
Project Financing
Infrastructure Government
Energy
Retail Construction
Health Care
Transportation & Logistics
Tourism
Service Sector

8. International Association of
Restructuring, Insolvency &
Bankruptcy Professionals –
London
World-leading organization in the
knowledge and exchange of the
best practices in business
restructuring, insolvency and
credit.
A number of our professionals are members of international organizations, such
as:
International Affiliations
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Association of Certified Fraud
Examiners – Austin, Texas
The world’s largest anti-fraud
organization and the premier
anti-fraud training and
education.

9. We add value…
…with our multidisciplinary knowledge and
international experience in diverse industries.
We stand out…
…by staying up to date with leading practices and trends.
…by updating our service portfolio to reflect the changing
circumstances of our clients and the markets in which they develop
their businesses.
We change…
Keys to Our Success
In the following pages, you will find information about
our services. Each service that we offer provides our
clients with the knowledge, experience, and solutions
needed to confront the challenges of their businesses and
the markets in which those businesses operate.
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Mergers and
Acquisitions
Fundraising
Modeling and
Assessment
Synergy
Analysis
Due Diligence
Legal & Tax
Structuring of
Transactions
Business
Development
and Integration
Turnaround
Group
In today’s fast-paced business world, companies
are in constant competition, regardless of their size.
Change is inevitable and current globalization
requires constant and rapid market integration.
Our team of professionals knows how to help our
clients with their most urgent and critical needs. Our
services, resources and experience make the
difference in maximizing the value and lowering the
risks associated with a transaction; we offer advice
on all of the aspects essential to making a
transaction with the desired results.
The main objective of our participation in process of
transactions is to help generate solid and lasting
value for shareholders and stakeholders through
detailed and thorough planning so as to increase
opportunities and reduce risks during a transaction’s
organization, evaluation and closing.
We provide comprehensive solutions to our clients
using leading practices and by subscribing to the
highest standards of integrity. As part of our
commitment, we do not take unnecessary risks in
transactions.
When a transaction is proposed, Turnaround Group offers a comprehensive and robust perspective,
taking on all aspects of the transaction. We provide a comprehensive solution to our clients, through the
active participation and exchange of opinions of our professionals, who have extensive experience and
broad knowledge in finance, human resources, legal and tax regulation, and a clear understanding of
the current business environment and the complexity of a transaction.
Transaction Services
Transactions are very exciting, but
they are also risky and could
expose you and your company to
both benefits and significant
risks. Many transactions have
resulted in the destruction of
shareholder value as a result of
overvaluation, poor advising in
transaction structuring,
subsequent findings at closing, or
an unsuccessful post-merger-
integration.

11. Financial
Function
Strategic
Planning
Performance
Improvement
Organizational
Design
People and
Change
Risk
Assessment
Fraud
Prevention and
Investigation
Turnaround
Group
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Corporate Advisory Services
In Turnaround Group, we have leveraged our
knowledge and experience to benefit our clients
by offering practical recommendations designed
to help them work better, grow rapidly, and
strengthen their competitive status.
Our staff is talented, we have technical expertise
and broad knowledge of diverse industries, and
we possess the ability to get things done.
Whether the starting point is a crisis or an opportunity, change comes to businesses in many ways:
mergers, acquisitions, strategic alliances, new competitors, regulatory changes, technology, and
corporate restructuring. But the central concerns remain the same: optimizing the structure of the
financial functions, managing the change, improving business performance, strategic alignment, and
developing human capital.
Our multidisciplinary approach allows us to provide out clients with effective advisory on various matters
of their businesses. Our approach is precisely what makes us different.
Our goal is to provide our customers with a
comprehensive service that combines the
knowledge and skills of specialists in finance,
strategic planning, accounting, risk management,
human resources, legal and tax.
Some organizations
think. Other
organizations do. At the
top are the organizations
that do both. These
organizations are able to
capitalize on today’s
value and position
themselves so as to have
more value in the future.

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Working
Capital
Advisory
Short Term Cash
Flow Advisory
Crisis
Stabilization
and
Restructuring
Debt Advisory
Downsizing or
Closing of
Businesses
Business and
Strategy Review
Formal
Insolvency
Turnaround
Group
Restructuring and Insolvency Services
Whatever the challenge your business is facing,
our restructuring and insolvency professionals are
here to help. We work with you to find and
implement the appropriate financial and business
strategies to face these challenges.
Our restructuring and insolvency professionals can
provide the opportunity to stabilize businesses
with poor performance and implement a process
of strategic, operational and financial change.
We participate in restructuring and insolvency to
achieve a turnaround in business performance and
to help generate solid and lasting value added for
shareholders and stakeholders.
Turnaround Group has proactively professionalized
Restructuring and Insolvency practices with
transparency, access to information, and leading
practices.
Even the most successful business will face new and unexpected threats and challenges – pressure from
financial and commercial markets, shareholder and stockholder expectations, and cash and capital
constraints, among others. In today’s complex and volatile economic environment, the strategy you
choose to meet these challenges is crucial.
Turnaround Group’s Restructuring and Insolvency practice can help solve complex problems that could
threaten the value and continuity of your business.
We can help you evaluate
opportunities and face challenges,
create an effective restructuring
plan, and achieve your strategic
objectives – whether you are
buying or selling an under
performing asset, restructuring
your business, or dealing with
poor performance or tight cash
flow.

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Academy
Turnaround Group offers courses tailored to your company in order to meet the individual needs of
your business. Our academy is comprised of highly qualified specialists who combine broad
knowledge of various industries in Central America and Panama with practical experience.
Our tutors are certified professionals in the fields of finance, accounting, human resources, taxes, and
law. A number of our specialists are members of international organizations that promote the world’s
most cutting-edge practices in finance, insolvency and fraud.
Through its academy, Turnaround Group gathers, develops and transmits our knowledge and
experience, in order to help our clients achieve their personal and professional goals and skillfully
develop competitive advantages. We are ready to help your business with the development of its
staff.
Unleash the power of your organization through our courses
and specialized training programs.

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We work with small, medium and large
organizations and we understand what you are
looking for:
Timely Responses
Contact with and Dedication
from our Firm’s Partners
People who understand your
culture and how you operate
A “hands-on” approach and a
practical focus
Deep understanding of your
industry

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OFIDENT Business Center
11th Avenue between 37th «Los Negritos» and 39th
Streets
Barrio Dent, San Pedro, Montes de Oca
San José, Costa Rica
Telephone: (506) 2253 - 0257
Fax: (506) 2234 - 9598
Copyright © 2016 Turnaround Group.
All rights reserved.
The information contained in this communication is property of Turnaround Group. It’s publication could be a competitive advantage for uninvolved parties. Therefore,
this document must not be published, used or duplicated, be it in part or whole, without the prior consent of Turnaround Group. All information contained in this
document is subject to this restriction.
This material is considered the creation and intellectual property of Turnaround Group.
Key Contacts
Andrés Segura, Partner
asegura@turnaroundcr.com
Transactions
José Antonio Gamboa, Partner
jgamboa@turnaroundcr.com
Restructuring and Insolvency
Minor Mora, Partner
mmora@turnaroundcr.com
Corporate Advisory

16. www.turnaroundcr.com