1. 8760 Group - Expense Optimization Cellular – Energy – Merchant – Consulting

2. 8760 Group Overview 8760 Group is an independent expense management firm that specializes in reducing costs for large corporate clients and associations. 4 major areas of expertise – Energy – Cellular – Merchant – Consulting

3. Energy Overview 8760 Group is the largest independent broker and aggregator of Energy in Canada  In the Energy Market, the balance of expertise is heavily weighted on the supply side  8760 Group provides expertise and works in the best interest of the client

4. Energy Overview Why Procure Energy?  Most organizations require price stability, as electricity is the most volatile commodity in the world  High risk budget item for most businesses  Regulated “Default administration fees” are levied through your local regulated energy provider, representing a 22% premium paid unnecessarily

5. Electricity Market Volatility

6. + 5-10% Retailer Margin +1-2% Admin, Credit, Billing Premium + 2% Risk Premium Commodity Price $ Typical Retailer Model

7. + 2% Retailer Margin Commodity Price $ 8760 Model

9. 8760:E NERGY - A NALYSIS

10. Energy Overview What about our PPA?  Sophisticated Curtailment Management  Advanced software for market timing  Sophisticated management strategies  Drive deep savings for non-PPA expenses  post PPA management  Clients become part of $350 million energy block

11. Energy Overview Why 8760 Energy?  8760 Energy is the largest Commercial & Industrial group procurement company for Electricity and Natural Gas in Canada.  Independent, we work in the best interest of the client as a trusted advisor  Transparent fee structure, very low administration fees  Clients become part of $350 million energy block

12. Cellular Overview Canada has the highest Cellular costs in the developed world. 8760 owns a proprietary re-billing engine Allows the banding of multiple large organizations / associations into one Account Enables intelligent management Realizes large corporate discounts, pooling and deep savings

13. The Cellular Analysis and Management The Analysis is based on cost per minute Typically reduce costs from 15 cents to 10 cents per minute The Promise is to manage to a base level, no risk to the client. One invoice, automatic and fair allocation of costs to the organization Dashboard for reporting and management

14. The Cellular Process Obtain current cellular billings from Member 8760 to analyze Members’ “current state” Board devices onto program No maximum number of devices

15. Merchant Solutions Merchant Solutions enables a business to get paid by their customers Cards accepted include: MasterCard VISA Interac Direct Payment American Express Gift cards & Loyalty cards The infrastructure is complex

16. 8760’s Approach We’re consultants and we want to help the business We offer a FREE review of their current processing arrangements THE TRUTH: We are fair and we don’t hide fees State of the art equipment - Moneris

17. Business Service We offer all the products required by a business. We can effectively service almost any business. Our products range from website processing to systems which require no technology at all. We also offer items such as Gift Cards and Loyalty programs. We have over 2000 clients

18. Consulting Overview Accounts Payable / GST/PST Review Very high expertise level in 8760 Group 35 years specialized experience as CA Several layers deeper analysis than industry standard

19. Consulting Overview Promise to the client 4 year lookback review Identification of process gaps Guide forward 18 months for new process to support permanent compliance Contingency payment structure, no risk to client

21. Questions? Thank you