1. CONSULTING Facilitating Leaner Organizations ™

2. ™ Established in 2010, Prequate is a Performance Enablement company started by 3 Chartered accountants, Pradyumna Nag, Rakesh Bordia and Rishabh Pahariya. The local knowledge of practises in small and medium businesses as well as the experience from the best consulting firms in the world enables Prequate to add value to businesses. This implies making execution plans more realistic, accurate and achievable considering business conditions. Setting up the design and operation of Operational and support processes of an organization to be more efficient and effective. Provide assistance on the process of M&A to safeguard the interests of the investors and investees with the valuation, due diligence and transfer of business assets. Develop and deploy process driven Finance and Compliance functions with MIS and integrated financial reporting to ensure knowledge, quality and report ability. Assistance in setting up a business in India and abroad. This includes the basic consulting in structure, where and what it entails and how to go about it. BUSINESS SETUP 360 FINANCE PROCESS TRANSACTION A MAVERICK SHIFT A shift occurs in Prequate’s approach to rework operations and finance from cost centres to possible Profit centres. OVERVIEW

3. BUSINESS SETUP ™ IDEATION ESTABLISHMENT EXPANSION

4. ™ We work with entrepreneurs to ascertain the value of their business and develop their key relationships to significantly improve their success rate in the actual market and attract the right funding opportunities with our network of mentors and experts. IDEATION BUSINESS SETUP Working out the solution and key relationships and ability to leverage those connections to make market approach faster and more effective. BUSINESS MODELING Preparing the business plan with focus on key areas of the business with forecasts to ensure investor attention and better management. BUSINESS PLAN Preparing the financial feasibility report for the purposes of: Funding | Investment | Addition of new partners | Budgeting PROJECT REPORT Analyzing the strengths of the business and operations to design the pitch for business owners and entrepreneurs. INVESTOR PITCH IDEATION ESTABLISHMENT EXPANSION

5. ™ The right kind of organization structure and the amount of planning while setting up a new organization is paramount as it has an impact on: Tax | Regulations | Scalability | Client perception | Investor attention. We help analyze and set up the right structure and launch them ensuring that they are completely compliant. ESTABLISHMENT BUSINESS SETUP We prepare the charter of the organization and incorporate them as LLP | Company with the Registrar of Companies. INCORPORATION We provide consultancy on applicable laws and comply with them: Enterprise: Shops & Establishments | Professional Tax Employee related: Provident Fund | ESI Tax related: VAT | Service Tax | Tax planning REGISTRATIONS We help companies to set up their operations abroad: Europe & Asia: UK | UAE | Singapore Americas: USA and help companies abroad set up their operations in India. INTERNATIONAL We draft all the key agreements that are required to commence business with the Customers | Suppliers | Investors | Partners. LEGAL IDEATION ESTABLISHMENT EXPANSION

6. ™ Setting up systems that can be replicated anywhere across the country or the world is critical to the business if it needs to expand in a controlled manner. We assist businesses to develop their operational model that can be deployed anywhere so that management can attain complete flexibility irrespective of the complexity. EXPANSION BUSINESS SETUP Developing the structure so that the critical tasks remain centrally controlled while divisions can be set up for operations and marketing in any state across the world. HUB-SPOKE Planning and preparing a new management and organization structure so that responsibilities can be clearly demarcated and responsibility of operations can be placed on the right individuals to make them accountable. ORGANISATION STRUCTURE Developing the Franchisee model for the company so that it may be able to capitalize on markets and branding in a different state without much management intervention. FRANCHISEE MODELING IDEATION ESTABLISHMENT EXPANSION

7. 360 FINANCE ™ F&A MIS CFO ASSISTANCE CONSULTING

8. ™ We set up and manage the finance teams by either replacing the current team or by training them and introducing improvements so that intelligent information flows to the decision makers of the business and the business stays compliant and the team stays informed and efficient. F&A 360 FINANCE F&A MIS CONSULTING VIRTUAL CFO Deploying a team to maintain and manage the finance function by ensuring a system oriented approach to finance that is advanced and proactive in its approach. ONCLOUD Training all key finance employees to ensure that they are up to date with all laws and changes that are occurring. They can be trained to make the best use of all the provisions to suit the business and that all governmental benefits are availed. TRAINING Maintaining compliance with all laws applicable to the business: Income Tax, VAT, Service Tax, PF, ESI, PT and others. REGULATORY A CFO is assigned to the organization to provide consulting services on a retainer basis so that the business may be able to avail services of a highly experienced professional who has depth of knowledge and is proactive. This might also greatly boost the impression on the investors and all stake holders. VIRTUAL CFO

9. ™ We develop and deploy the Management Information Systems so that the company may be able to get a complete analysis of the performance of the company as compared with the industry. Suggestions on what can be done can be arrived at and areas of work identified to make employees reportable and responsible. MIS 360 FINANCE F&A MIS CONSULTING VIRTUAL CFO Investors can keep complete track of their projects even though they are away by looking at MIS reports that are designed as per the specific needs of the business. INVESTEE MIS Branches can be measured for their performance and independent checks can be performed to ensure that branches and franchisees are performing as promised by the branch or the Investee. BRANCH MIS Performing a complete bench-marking on the business and laying down parameters for the organization based on their plan for growth. Independent analysis ensures that the responsible persons always stay focused on achieving business goals. ORGANIZATIONAL MIS Project reports are prepared and maintained comprising all the budgets and forecasts of the company. The forecasts are matched regularly to actual activity with a special team maintained and reports are presented periodically to the business owners. PROJECT REPORTING

10. ™ We provide guidance on various matters with regard to the functioning of the company - Analytics on the operations of the business - Applicable laws for smooth and efficient functioning with a flavour of strategic input that can be used by an organization to make the best advantage of the laws surrounding it. CONSULTING F&A MIS CONSULTING VIRTUAL CFO Strategic Decision in fields of Corporate restructuring | International Transaction | Direct Tax | Company Secretarial Matters | Indirect taxes PROFESSIONAL OPINIONS Performing analysis on the financial performance to result in: Operational efficiency measurement | Product Pricing | Costing | Inter Branch performance | Energy COSTING -Setting up of Employee Stock Option Schemes (ESOPs) -Working capital management -Modes of leveraging and cost of capital measurements -Capital Asset decision-making STRUCTURING & MANAGEMENT - IFRS transition -Adoption of Companies Bill, GST and Direct Tax Code -Management reports and audits on compliance with various statutes and new amendments CHANGE READINESS

11. PROCESS ™ DESIGN IMPLEMENT AUDIT REVIEW

12. ™ We work with organizations to improve the manner and process with which they operate so that they have clear areas of work identified for every employee in the organization that understands his entire scope of work. We work by laying down the activities that exist in an organization and allocating responsibilities to every employee so that the owners need to be involved in the operations only by exception. DESIGN + IMPLEMENT PROCESS Design the processes for operational and support functions of companies, enabling them to scale up independent of management intervention than becoming people dependent. Organizations also become extremely efficient when every employee knows his role exactly. PROCESS STRUCTURING Standard Operating Procedures contain Defined activities, roles and responsibilities, templates, KPI’s and MIS’s across every process of the enterprise SOPs Assist clients with the identification and streamlining of core end- to-end value addition processes where after understanding the client’s current state processes, assessing enterprise and process maturity, we identify and prioritize key areas of improvement and detail the future state design. PROCESS TRANSFORMATION We provide project management office (PMO) service to enable the successful implementation and execution of the processes PROCESS IMPLEMENTATION DESIGN AUDIT REVIEW IMPLEMENT

13. ™ Every professional advice fails without proper implementation. We evaluate the organizations current state of processes and ensure that they are following the process laid down by the management. AUDIT + REVIEW PROCESS Perform an assessment of a client’s financial reporting risks and controls. Help clients to identify and document financial reporting risks and controls and evaluate the design effectiveness of internal controls over financial reporting across the enterprise. INTERNAL AUDIT ASSESS Assist clients to evaluate the actual operation of internal controls over financial reporting, evaluate control deficiencies and formulate appropriate action plans across the enterprise. INTERNAL AUDIT MONITOR Assist clients in performing periodic process and transaction audits to review controls over People, Process and Technology parameters. PROCESS & TRANSACTION AUDIT DESIGN AUDIT REVIEW IMPLEMENT

14. ™ SOP with detailed over-views linked to individual processes, activities, templates and other components Detailed SOP manual – Templates, MIS and KPIs to quantify and facilitate performance Work Flows representing activity steps Responsibility Matrix ILLUSTRATIVE DELIVERABLES

15. TRANSACTIONS ™ ASCERTAIN VALUE EXECUTE TRANSACTION SUPPORT INTEGRATE WITH OPERATIONS

16. ™ Almost every organization is faced with the need to know the value of its assets (traditional assets, intellectual property, customer and supplier relationships, know-how or technology). We provide complete and objective valuation services to meet client specific needs. VALUE TRANSACTION Maximize and determine value of business, when considering a sale, merger, acquisition, joint venture or strategic partnership. BUSINESS VALUATION Early stage companies generally lack sustainable earnings and cash flow, their valuation proves inherently more difficult than that of mature companies. To address this, we utilize proprietary studies and methodologies to value early stage companies. EARLY STAGE VALUATION A valuation is an essential tool for a company looking to raise additional capital, through a private placement or an IPO, or if the company is considering a reorganization or change in strategy. FINANCING VALUATION VALUE SUPPORT EXECUTE Intellectual property assets play a critical role in the performance and growth of businesses and though they may have no value on the books, they may be extremely valuable when purchased. IPR VALUATION

17. ™ Companies need capital for rapidly expanding and for sustaining in difficult times. Getting the right kind and required quantum of capital at the right time is critical for creating and preserving value EXECUTE TRANSACTION This would involve understanding the business objectives of the transaction; Evaluation of various alternatives such as de-merger vs. merger, etc. to achieve these objectives; Target short-listing and acquisition planning; Acquisition approach; and Negotiations and closure of the deal. TRANSACTION STRUCTURING – M&A Businesses today consider various financing options such as venture capital, high net worth individual investors, private equity players etc. to achieve their business objectives. we assist businesses in raising equity in a timely and a structured manner. PRIVATE EQUITY AND VENTURE CAPITAL We also assist businesses to access debt capital by arranging for private loans, bank term loans and working capital finance, external commercial borrowings, project finance, pre-shipment export finance etc., at the rates that match with their expectations. DEBT SYNDICATION VALUE SUPPORT EXECUTE

18. ™ Every transaction is undertaken to create value for its stakeholders. However, there are several challenges and risks to execute a successful transaction, ie., transaction should achieve its desired objective. We provide support to our clients to execute successful transactions from initial planning, transaction closure to post-transaction integration. SUPPORT TRANSACTION VALUE SUPPORT EXECUTE Evaluating the business from the angle of the acquirer on its ability to sustain and the possible synergies that can be gained from buying another company or merging with it. FINANCIAL DUE DILLIGENCE We help a seller prepare for significant phases of the divestiture process, including buyer due diligence, deal structuring, and assistance with gathering financial information. SELL-SIDE SUPPORT We advise management on their chartering, detailed transition planning, data gathering and analysis, synergy value capture, functional integration, monitoring, communication, and other commitments (e.g., integrated supply chain, back office shared services, ERP implication). POST TRANSACTION INTEGRATION Every transaction has tax implications. Tax implications when properly managed can save huge amounts of tax for the seller. M&A TAXATION

19. TEAM ™

20. FOUNDING TEAM ™ After working with KPMG, one among the largest 4 Assurance and Consulting firms in the world, he is now leveraging his experience and mentors to provide guidance to small and medium businesses to help them start-up, size up and scale up. His experience has taken him through a wide range of businesses – Software, Consulting, NGO, Microfinance advisory, Merger Accounting, ERP Implementation and Organisational growth and development. His strengths are mainly in the areas of Ideation and Organisational development and Strategy. He has worked with several entrepreneurs with their visions and how they are approaching their market. With his experience from one of Bangalore’s largest Assurance firms Singhvi, Dev & Unni, he brings into the plate hands on experience of what ails small and medium businesses. His strength is in the area of Costing, Financial analysis, Technical accounting and Taxation. He has worked extensively with companies in the manufacturing and construction fields. His gift is however, the ability to work effortlessly with numbers and give picture to numerical figures. He handles the Execution and Delivery division of Prequate. Apart from this, he is also a National Level rank holder in the CA Qualification examinations. He is also a Company Secretary by qualification. The ever optimist, Rishabh brings with him a solid foundation in Risk management and advisory from one of the industry leaders in the field, Ernst & Young, the largest 4 Assurance and Consulting firms in the world. A chartered accountant and a company secretary, he seamlessly merges the theoretical with the practical. His experience has taken him across the economy, from IT to Construction and from Publishing to Security solution providers. His strengths mainly lie in the areas of Financial Analysis, Business modelling and Strategy. Once he is able to look clearly at the objectives, he is hardwired to make it happen PRADYUMNA NAGRAKESH BORDIARISHABH PAHARIYA

21. CLIENTS ™

22. construction hospitality energy management game development cloud hospitality pharmaceutical SOME KEY ACCOUNTS restaurants ™ industrial automation renewable energy

23. CONNECT ™

24. ™ Prequate works with organizations to help them understand their environment and do business in a leaner and smarter way. By helping businesses interpret their surroundings, Prequate helps amplify the impact of their strategies and executional strengths without worrying too much, or with a lot more clarity, as to how their environment may be respond. Getting connected is the first step to getting started. Prequate Consultants Private Limited 11/2, 3 Cross, Wilson Garden Bangalore – 560 027 +9180 22 22 50 40 Need more clarity? CONNECT Rakesh Bordia Director +91 988 63 87 858 bordia@prequate.in Rishabh Jain Director +91 988 68 21 280 rishabh@prequate.in Pradyumna Nag Director +91 988 63 44 590 nag@prequate.in