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Technology for Everyone v13 Investor Presentation

About Us Mr. Enrique Cosío is a Technical Communications Engineer with 35 years experience in the world of electronics. 1989: He started the import and distribution of electronic components of American and Asian brands (currently, market leaders) in Spain. This earned him many contacts and technological alliances, which are still kept today and which were key in the development of the telecommunications sector in Spain and Latin America. 1996: Mr. Cosío set up NPG and together with an American-Chinese multinational, they have been opening offices in Spain, France, Portugal, Germany and Italy and have become the main shareholder in Europe. 1997 y 1998: NPG led the Telecommunications Sector (Modem Fax), being number 1 in sales in Spain, Portugal and number 3 in France. 1998: Together with Telefónica, as hardware provider (modem), NPG played an important role in the development of ADSL and Terra. 2002: Mr. Cosío began his solo journey heading NPG. 2009-2011: Number 1 in DTT receivers sales in Spain. NPG was the major supplier for the DTT receivers sold to the Public Administration. 2011: NPG entered the world of LCD and LED television by opening its assembly plant in Torrejón de Ardoz (Madrid). 2012: NPG started up a new production plant and R+D Department in China. Currently, NPG s sales network operates in Europe, Latin America and China, with headquarters in Spain, Colombia and Canton. 152 people work permanently and up to 300 people occasionally in the NPG Group. Page 1

Alliances Technological Alliances We keep strong alliances with the main Chipset and Software Multinationals Licences (Previously Philips) DOLBY (in process) Standards and Respect for the environment We comply with all international standards and certification requirements Page 2

NPG Shareholding Structure Before Investment After Investment (* Approximate Values) 25% 49% 51% 38% 37% DFC Group Inversiones Norcen DFC Group Inversiones Norcen MAB Both DFC Group BVBA and Inversiones Norcen S.L. are 100% controlled by Mr. Enrique Cosío Page 3

Competitive Advantages NPG, leader and first manufacturer of Smart TV powered by Android The NPG Smart TV is customizable and adaptable to any customer and market Thousands of Android free apps for your TV Smart TV is being the trend for the next years The only Spanish manufacturer with its own R+D Department and 15 engineers (over 10% of the staff) The only Spanish company with its own factories in China (Zhongshan) and Spain (Madrid), designed according to the Japanese standards and production control. Local representation and after-sales service With the NPG Smart TV you will have: The best of TV The best of Internet Page 4

Where We Are? DFC Portugal Commercial Branch DFC France Commercial Branch NPG Spain Headquarters (Europe) Marketing and Sales Engineering (R+D) Technical Department and Call Centre Factory Total surface 6,690m2 Production capacity 90,000 units/month Employees 60 110 Stocking capacity 1,330 pallets NPG China (Asia) Marketing and Sales Engineering (R+D) Factory Total surface 1,810m2 Production capacity 120,000 units/month Employees: 100 In the pipeline: Assembly line SMT with two state of the art lines Start-up of the TFT LED Panels assembly line, based on OPEN CELL Page 5

We Deal Mainly with Highly Demanded Products LED TV / Smart TV / Plasma TV Smart TV Box Tablets and Smartphones DTT Players Portable DVD and TV Multimedia Sound and Home Cinema Page 6

Low Concentration and a Diversified Portfolio of Clients Top 10 Ranking Clients 2011-13 Nombre % El Corte Inglés, S.A. 18,85 Ticnova Quality Team S.L. 10,95 Alcampo S.A. 9,85 Telecor S.A. 5,56 Alcampo Portugal 3,60 Bricodis S.A. (AKI) 2,55 Informática Megasur, S. L. 1,60 Carrefour S.A 1,52 Bcm-bricolage S.A. 1,31 Leroy Merlin S.L.U. 1,23 Evolución Cartera Clientes 2011-13 Año Cartera Clientes 2010 243 Clients 2011 292 Clients 2012 271 Clients 2013 284 Clients Average payment period 45 days from date of invoice Overdue payment 0% - credit sales are guaranteed. If the riks is not covered by the insurance company, sales are pre-paid. Page 7

NPG in Mass Media Press Promotions Average of daily readers: more than 250.000 people see our adverts We have the leadership in promotions that Spanish written press launches for its readers. Reasons: Competitive price. Quality. It s critical for the newspaper thereby it s way of build loyalty and not a way of making money (the low quality products and services generates complaints). Spanish publishing groups are potential distributors of NPG products in Latin America Other Media Computers Magazines Computers Journals Telecommunications Sector Magazines Consumer Electronics Journals Page 8

Million We were leaders of the Spanish Analog Switchover Sales Evolution 20 18 16 14 12 10 8 6 4 2 0 Analog Switchover in Spain 2005 2006 2007 2008 2009 2010 2011 2012 DTT sales evolution of the main manufacturers (M ) 2008 (Total/DTT) 2009 (Total/DTT) Personal Grand Technology (NPG) 6.98 5.6 19 17.5 Engel Axill 37.44 9.3 56 16.7 Philips Ibérica (Consumption and Lifestyle) 445 15.3 254 15.2 Gigaset Communications Iberia (Siemens-Gigaset) 34 15.4 42 12.8 Worldwide Sales Corporation (Best Buy) 16.32 6.14 27 12.11 Afax Suns (Sunstech) 28.15 5.6 26 8.1 Blusens Global Corporation 70 10.5 100 5.9 Lineas Omenex Metronic (Metronic) 7.07 5.2 9 4.2 Nevir 19.8 1.56 20 3.76 Fagor Electrónica 56 2.8 50 2.5 Infinity Sistem (Airis) 250 1.46 250 1.67 Televés (Consumption Devision) 105.63 1.68 95.7 1.5 Sanyo 45 2.9 11.3 0.7 Hauppauge 4.2 0.5 4 0.5 Grupo ETCO (Fersey) 7.5 0.3 7.8 0.3 Dexxon Spain 4 0.2 3.5 0.17 Page 9

% over the sales in Sales Mix Evolution 100% Our company s breakthrough was made possible by taking advantage of the Analog switchover in Spain. We enter the TV segment immediately. The result: 50% Doubled turnover comparing to 2008. 0% 2009 2010 2011 2012 Entered a larger market segment and more stable in the medium and long term. We repeated our commercial strategy successfully during the Analog switchover in Portugal. OTHERS 16" - 24" TV 26" - 40" TV Portable TV DTT Receivers Page 10

Sales in MM Our Commercial Strategy We Have Successfully Implemented It in Portugal The Analog switchover started on April of 2009 and was completed on April of 2012. We entered the market with DTT receivers and TVs, simultaneously. 2,5 2 1,5 1 0,5 0 2011 2012 In 2012 we changed the sales mix and experienced a sales growth of 8% * There is an important difference between Portugal and Spain: in Portugal the pay television covers a 30% of the market and it keeps on continuously growing. It is more similar to Latin America than Spain. DTT Receivers TV Others Page 11

Profitability by Sector Products EBITDA Sectors 2011-2013 Margin by Product Range NAME GROSS MARGIN 14,00% 12,00% 10,00% 8,00% 6,00% 4,00% 2,00% 0,00% 8.54% Consumer Electronics 7.23% Press Promotions 12.17% Computers Smart-multimedia 18.09% TABLET PC 21.54% SOUND BAR 13.29% TV (16" - 24 ) 13.75% TV (29" - 40 ) 12.89% SMART TV 17.97% PORTABLE TV 20.55% DTT SD 18.10% DTT - HD 9.79% MULTIMEDIA 20.02% Page 12

Our Competitors They aren t the big brands In Spain, LG, Samsung, Sony and Panasonic share a 73,3% of the TV market Besides them, there are plenty of competitors (Nevir, Thompson, Grundig, Blaupunkt, Haier, I-Joy, Hisense, Toshiba ) who, at the most, cover a 2% of the market. NPG is competing with them, successfully: we are growing in a shrinking market. Market validation in Spain, considering that it reached the bottom and it rounds about 1.300 millions of euros and 3,3 millions of devices. Evolución del mercado de TV en España (millones de ) 3.000 2.500 2.000 1.500 1.000 500 0 Fuente: Gfk Forecast Diciembre 2013 CRT LCD PDP 10.000 9.000 8.000 7.000 6.000 5.000 4.000 3.000 2.000 1.000 0 Evolución ventas TV de NPG (miles de ) 2009 2010 2011 2012 Page 13

Global Market Data 100% Technological Expense in Spain, 2013: 82% Hardware (TV, Phones, Computers, etc. 2012 23% 2013 33% 14% 13% 13% 13% 8% 6% 18% Software 4% 7% 4% 4% 3% 4% Source: Gfk Forecast December 2013 Page 14

PTV/FLAT LCD Units Brands segmentation PTV/FLAT LCD Sales Units % 18-23,9 TV SALES IN 2013 LG NPG OKI PANASONIC PHILIPS SAMSUNG SONY OTHERS 17.90% 30.60% TV 18" 24 SALES IN 2013 LG NPG OKI PHILIPS SAMSUNG OTHERS 27.10% 28.30% 4.10% 3.70% 1.00% 4.10% 5.20% 29.50% 8.00% 4.80% 27.40% 8.30% Actors have been disappearing off: NPG gets to hold a larger market share - 1%. There is a real possibility of reaching a 5% depending on the liquidity and considering that we count on, Real market demand Innovating product with emerging perspectives New customers input (Worten, Darty Group, Mediamarkt, etc.) The small local brands hold a 25% of the small inches market (18-24 ) from which, NPG has a 3,7%. Adapted charts based on Gfk Forecast Diecember 2013 Page 15

PTV/FLAT Spain December 2013 Smart TV Sales Units % PTV/FLAT Spain December 2013 Smart TV Sales Units % SMART TV SALES IN 2013 LG NPG SAMSUNG SONY PHILIPS PANASONIC OTHERS 11.70% 2.40% 4.80% 39.60% 7.00% SMART TV SALES IN 2013 IT CHANNEL LG NPG SAMSUNG OTHERS 8.19% 21.40% 54.20% 32.30% 2.20% 16.21% With Smart TV, NPG places itself among the first five brands holding a 2,2% of share market and operating a very strong penetration (16%) on the IT channel. Adapted charts based on Gfk Forecast Diecember 2013 Page 16

PTV/FLAT Smart TV December 2013 18-23,9 Sales Units % SMART TV 18" - 24" SALES IN 2013 SAMSUNG NPG OKI PHILIPS OTHERS 5.30% 3.00% 2.50% SALES EVOLUTION OF SMART TV 18" - 24" IN 2013 SAMSUNG NPG OTHERS 9.10% 2.90% 1.00% 4.90% 3.20% 22.00% 90.90% 60.70% 55.70% 24.50% 29.10% 36.40% 43.30% 70.60% 67.70% 67.20% JAN-AGO 13 SEPT 13 OCT 13 NOV 13 DEC 13 Smart technology is gaining ground on the market (33.2%). Small inch Smart TV represents a 4%, shared by Samsung and NPG, where NPG holds a 22%. NPG launched onto the Smart TV market in September, 2013. The fourth trimester of the year, looses it temporarily, due to the stand-by produced by the flotation on the MAB, foreseen for December. The first trimester of 2014, NPG regains the lost market. Adapted charts based on Gfk Forecast Diecember 2013 Page 17

SET-TOP-BOXES BRANDS SEGMENTATION December 2013 Sales Value % SET TOP BOXES SALES IN 2013 AXIL NPG ENERGY SIST BEST BUY NEVIR SUNSTECH ENGEL OTHERS 9.90% 11.10% 35.40% 7.70% 2.60% 22.60% 4.90% 5.80% NPG helds an 11% market share within a stable replacement market of 1 million devices. Adapted charts based on Gfk Forecast Diecember 2013 Page 18

Development Project Page 19

General Information of Interest The entire Latin America is currently in process to switchover to digital technology for TV within the next few years by Government imperative. As indicated in the attached table, in 2017, about 95 million households will have access to DTT and will have switched over to digital TV. The sale of consumer electronics products in the emergent countries (China, India and Latin America) went from 37% of the world total to 46%, in 2012. (Gfk for CES 2012). The receivers market will be very important because the DTT target market in Latin America is a segment of population, mainly out of the consumer credit system and whose incomes barely cover their basic expenses (Source: Horacio Gennari; CEO Business Bureau; 2012). According to GFK, HD televisions are the second most popular electronic product. THE ANALOG SWITCHOVER IN LATIN AMERICA 2015 Mexico, Uruguay 2016 Brasil 2017 Chile 2018 El Salvador 2019 Colombia, Venezuela 2020 Argentina, Peru, Bolivia, Ecuador 2021 Panama, Honduras Latin America Spain Portugal 1 Population 577 45 11 Households nº 156 16 4 NPG sales with the analog switchover? 38 7 Sales / Households nº? 2,375 1,75 Figures in millions 1 Sales in Portugal include forecast from 2013 Switchover year + previous and next Page 20 Technology for everybody

Thousands Analog Switchover a Business Opportunity Comparative chart among implementation periods in Spain and LATAM 5500 5000 Press DDT press = 1,155,000 units (NPG share = 70 %) DDT sales through all channels = 17,780,000 units (NPG share = 13%) PRESS NPG SHARE RETAIL * Spain population 46 M/Inhab. 5,570,000 ANALOG SWITCHOVER MAY 2010 4500 4000 3500 ECUADOR 2017 CHILE 2017 PUERTO RICO 2017 MEXICO 2015 URUGUAY 2015 4,200,000 3000 2500 2000 1500 1000 500 0 Year Spain VENEZUELA 2020 PERU 2020 COLOMBIA 2019 ARGENTINA 2019 COSTA RICA 2018 5.9% 800,000 5.5% 150,000 2,050,000 435,00 5% BRASIL 2016 1,545,000 200,000 22% 12.4 % 200,000 180,000 2005 2006 2007 2008 2009 2010 16 % 2,450,000 Page 21

LATAM: Operations Structure and Head Office in Colombia PURCHASE and elements assembly Assembly and distribution of the final product R + D Concept Provider selection Why choose Colombia? Strategic position in the continent. Key element in the Pacific Pact Stable economy and costs-competitive Page 22 Technology for everybody

LATAM: Implementation Plan in Colombia Flotation on MAB and Capital increase, funds release. Right after, the machinery orders are confirmed to the Chinese supplier and the implementation of the Factory in Colombia, city of Calí, is put into operation The pre-contracts agreed with GDA are signed. The production belonging to GDA initial promotions is started. Three months later, once the Factory setup is finished, the assembly line workers are hired, for their training. Within less than 4 months the factory and the business in LATAM is completely settled and fully functioning. Page 23 Technology for everybody

Gantt diagram Colombia NPG factory Colombia Factory Setup Page 24

Business Plan Guidance Notes An estimation of the potential market has been made considering what the NPG structure is able to take over. We will operate a light market penetration in countries where there is no Factory. We estimate there are three kinds of countries depending on their interest/difficulty/risks/position. China is considered almost residual, and reserved to future stages of growth. LATAM business is shaped by three families of products, targeting the 2 nd, 3 rd and 4 th sections of the middle class. There are two main sales channels: 1. GDA (media groups). There are already pre-sales in process. 2. Larges shopping areas and retail chains. NPG GROUP PROFIT AND LOSS ACOUNT (in thousands of ) Turnover 2014 2015 2016 NPG Europe 19,150 22,901 25,653 NPG Colombia / Latam 22,581 39,696 56,473 NPG China 4,000 4,200 4,410 The Group turnover 45,731 66,797 86,536 EBITDA 4,465 7,580 10,298 Financial Costs -1,174-1,654-2,097 Depreciation -508-574 -619 BAI 2,783 5,352 7,582 Taxes -1,047-2,144-3,100 Net Result 1,737 3,208 4,482 Page 25 Technology for everybody

Business Plan Guidance Notes The financial plan considers that: a) The capital increase through the MAB will provide to Colombia business, current assets and OPEX. b) The current assents are structured by days of sales and days of purchasing. There is bank financing only for 30 days of sailings and 30 days of purchasing. c) We intend to be cautious and work with an operating cash-flow for about 10-13 days of payments. d) We estimate that the needs for CAPEX and OPEX, will be properly covered. Page 26

LATAM Sales Prospects In order to support its sales objective, NPG has signed pre-agreements with the Group Editorial GDA for at least 4 from the 8 technology advertising projects on the main newspapers from Colombia, Ecuador, Peru and Chile, with a total amount of between 17 and 22 Millions of USD We already have a commercial office in Colombia for all the Latin America from which we are contacting with the main local groups of large shopping areas (Éxito Group, Alkosto, Fallabella, etc.) and also with large distribution platforms in Colombia and the rest of Latin American countries. A Market Survey has been done (by the Royal Media Group) during a university event in Bogota 163 surveys and in Cajica (20km from Bogota) - 995 surveys about the Smart TV from NPG (according to social status: 2, 3 y 4). The result: 54% of the families would buy our television and agree with the established price. 87% % of the students would buy our television although, as imagined, young people would pay a little less. When it comes of purchasing a TV set, the brand affects the final decision in only 35% of cases. And now, we detail the origin of the funds and the forecast of the current assets cycle. Page 27

Prospects Consolidated Sales LATAM EUROPE - CHINA CONSOLIDATED 2. CURRENT ASSETS 2. CURRENT ASSETS 2. CURRENT ASSETS 1. FUNDS ORIGIN CYCLE 1. FUNDS ORIGIN CYCLE 1. FUNDS ORIGIN CYCLE Cap. Increase 5.5 MM Figures in thousands of Exsitencias 5.5 MM Figures in thousands of Exsitencias 5.5 MM Figures in thousands of Extern. financ. 0.75 MM Gross margin 15% Extern. financ. 1.00 MM Gross margin 15% Cap. Increase 5.5 MM Gross margin 15% Total Funds 6.25 MM Net margin 3.8% Total Funds 6.50 MM Net margin 3.8% Extern. financ. 1.75 MM Net margin 3.8% Total Funds 12.75 MM Out China To the Sale to Out China To the Sale to Out China To the Sale to stock New PO 30% 70% Factory customer stock New PO 30% 70% Factory customer stock New PO 30% 70% Factory customer Q1 6,250 1,875 6,500 1,950 12,750 3,825 Jan. Q2 Feb. Q1 Q2 4,375 4,550 8,925 Mar. Q1 Q2 Q1 6,488 1,946 7,188 6,747 2,024 7,475 13,235 3,970 14,663 Apr. Q2 May. Q1 Q2 4,541 4,723 9,264 Jun. Q1 Q2 Jul. Q1 6,734 2,020 7,461 7,003 2,101 7,759 13,737 4,121 15,220 Q2 Ago. Q1 Q2 4,714 4,902 9,616 Sep. Q1 Q2 Q1 6,990 2,097 7,744 7,270 2,181 8,054 14,259 4,278 15,798 Oct. Q2 Nov. Q1 Q2 4,893 5,089 9,982 Dic. Q1 Q2 TOTAL SALES LATAM 22,392 TOTAL SALES IN EUROPE-CHINA 23,288 TOTAL CONSOLIDATED SALES 45,680 TOTAL SALES 45.68 Millions of Page 28

The Factory in China FIRST STAGE: Competitive Advantages: Embracing the manufacture of main boards and panels Open-Cell, brings a savings of 8%: 3% for the investment depreciation 5% net savings, charged to the income statement of the Group. SECOND STAGE: Commercial expansion: It will be done in two stages (2015). We will position on the market as an European brand. 5º 4º 3º 2º 1º Page 29

Annual Accounts 2009-2013 Overall balance sheet: 2009-2013 Profit and loss: 2009-2013 DEFINITION TAX YEAR ASSETS 2009 2010 2011 2012 2013 A) NON CURRENT ASSETS 712 1,846 2,423 4,050 5,624 Fixed assets 674 1,816 2,363 2,753 4,515 Intangible assets and other assets* 38 30 59 1,296 1,109 B) CURRENT ASSETS 4,478 5,143 7,212 7,167 7,496 Inventories 1,462 2,943 4,061 2,944 5,286 Trade and other receivables 2,592 1,886 2,736 3,917 2,164 Cash and other equivalent liquid assets 424 314 414 306 46 TOTAL ASSETS (A+B) 5,190 6,989 9,634 11,217 13,120 NET WORTH AND LIABILITES 2009 2010 2011 2012 2013 A) Net Worth 1,534 1,411 1,797 3,213 3,631 Capital 210 210 210 429 429 Issue premium and reserves 327 874 1,201 2,405 2,771 Result of the year 998 327 386 379 431 B) NON CURRENT LIABILITES 343 1,189 1,320 1,772 2,815 Long-term debt 324 1,172 1,166 1,607 2,650 Deferred tax liabilities 18 17 154 165 165 C) CURRENT LIABILITIES 3,318 4,389 6,517 6,232 6,674 Short-term debt 1,365 2,726 2,844 3,247 3,683 Trade and other payables 1,953 1,663 3,673 2,985 2,991 TOTAL NET WORTH AND LIABILITES (A+B+C) 5,195 6,989 9,634 11,217 13,120 *2012 increase due to the fusion with DFC Group BVBA Figures In thousands of Euros DEFINITION TAX YEAR PROFIT AND LOSS ACCOUNT 2009 2010 2011 2012 2013 Turnover 19,039 12,169 14,363 14,415 13,575 Purchases 15,182 8,717 9,505 9,431 9,389 Personnel expenses 518 559 640 776 1,092 Operating expenses (Advertising and other operating expenses) 1,903 2,230 3,025 2,950 1,729 Depreciation of fixed assets 54 70 157 222 189 OPERATING PROFIT 1,382 593 1,036 1,035 1,176 Financial expenses 165 155 397 442 528 Foreign exchange loss -200-29 88 90 20 FINANCIAL RESULT 35-126 -485-533 -548 PRE-TAX PROFIT 1,417 467 551 502 628 Profits tax 419 141 165 124 197 RESULT OF THE YEAR 998 327 386 379 431 Figures In thousands of Euros Page 30

Charity Project / Sports Events PRODIS Fundation It is a non-profit institution which aims to improve the home, school, social and labour integration of the children and young adults mentally disabled. Promentor Project Job placement for people with intellectual disabilities. INLADE Fundation It is a special non-profit work centre with the stated goal of improving the quality of life of people with intellectual disabilities (DI) from Torrejón de Ardoz and its region, through their work integration. Projects NPG has been involved: Integration by work of people mentally disabled. Sports sponsorship NPG dressage team National and international horse competitions sponsorship. Page 31

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