AIM INVESTOR DAY 3 April, 2014



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1 AIM INVESTOR DAY 3 April, 2014

2 MISSION Italia Independent Group has a clear mission: to develop the brand Italia Independent. The company heads a group active in the market of eyewear, lifestyle products and communication and the Group s products and services are: > Eyewear and Lifestyle Products (apparel, accessories and co-brandings) design, production control and distribution > Communication both for the brand Italia Independent and for third parties through its internal agency Independent Ideas All the above, along with the other entrepreneurial ventures the Group is involved in, have a common goal: to create a platform which can help the brand Italia Independent to thrive.

3 OUR PRODUCTS PORTFOLIO EYEWEAR - Eyewear is the core business of the Group - Classic shapes and strong innovation in materials and treatments LIFESTYLE PRODUCTS - Lifestyle Products help the brand s positioning and reinforce the idea of Made in Italy 2.0 - They give visibility to the brand and help the sales of the eyewear products

4 INNOVATION IN R&D EXAMPLE 1 TECHNOLOGICAL INNOVATION Italia Independent I-Velvet model is the redesigned version of an iconic shape in the eyewear sector with the velvet effect front. The effect is obtained with the UV LUX treatment that makes the surface of the sunglasses soft at touch. This technology was originally used in the automotive sector and has been brought to the eyewear industry by the Group and its suppliers EXAMPLE 2 MATERIAL INNOVATION Italia Independent has worked with Smeg to reinterpret one of the classics of this Italian company, and this partnership created the Independent Fab, a refrigerator covered with a special denim which underwent a plasma treatment in order to make it resistant to any liquid, from water to oil. This unique product can thus be exposed to any environment, from a showroom to a kitchen. EXAMPLE 3 DESIGN INNOVATION In 2011 the Group acquired a license for the development of specific furniture and home appliances using the vintage Fiat 500 logo. The Fiat 500 Design Collection was launched the same year with Meritalia and quickly gained worldwide visibility and interest, given the innovative design and balance. The Group has developed also a refrigerator with Smeg using the old Fiat 500 body (the product was officially launched in May 2013) EXAMPLE 4 PROCESS INNOVATION With the Tailor Made project I-I provides independent opticians with the choice to create their sunglasses in Unique Edition. The opticians can choose from a variety of combinations: 5 models, 48 fronts, 48 arms, 12 shades of lenses and 12 colours variations for the printed logo in the arms, for a total of 1,600,000 of possible sunglasses combinations. The words Unique edition for, followed by the shop name, are written inside the arms. Italia Independent gives the possibility to independent opticians to create a special product that is unique in the market and realized according to the optician style, the characteristics of the sale point, the city and their corporate colours, giving the choice to express their inner creativity. So far more than 400 models of tailor made glasses have been produced for a total of about 13k pairs.

5 OUR WHOLESALE DISTRIBUTION MODEL DISTRIBUTION STRATEGY STRUCTURE AND FIGURES > Italia Independent uses mainly exclusive sales representatives or distributors in order to sell to independent opticians and department stores > In the most strategic markets I-I uses sales reps directly coordinated from the headquarter or from the local offices in Turin, Paris, Barcelona and Miami. > In 2013 I-I sold to about 2,200 clients only in Italy (about 1,400 in 201) and over 2,000 abroad > 43 Sales reps: - 8 in Italy (+ 4 sub-agents) - 35 abroad > The strategy is to manage directly the distribution in the key markets while leaving it to high reliable distributors for the minor markets. > Italia Independent in 2013 has been present in over 70 countries through direct agents and distributors

6 AND INNOVATIVE APPROACH TO RETAIL MONOBRAND STORES: capital efficient way to communicate brand identity and test product mix SHOP-IN-SHOP: increase traffic at optician store and visibility for the brand GARAGE STORES: integrate current product mix with new offer of prescription lenses

7 INNOVATION IN COMMUNICATION FOR OUR BRAND Low cost, high impact, self-sustaining and profitable communication strategy

8 AND FOR OTHER COMPANIES 500 by Gucci - La Rinascente - Virgin Radio Moschino - Fratelli Rossetti - Jeep - 500 by DIESEL - Vertu by Italia Independent

9 VIP ENDORSEMENT IN AN INNOVATIVE WAY VIP endorsement translating into business opportunities

FINANCIAL OVERVIEW 10

11 CONSOLIDATED INCOME STATEMENT 2010-2013 /000 2013 % CAGR 10-13 2012 % 2011 % 2010 % Gross Revenues 28.694 115% 73% 17.525 112% 10.479 108% 5.882 106% Sales Returns (3.772) (15%) 140% (1.859) (12%) (817) (8%) (324) (6%) Net Revenues 24.922 100% 68% 15.666 100% 9.662 100% 5.558 100% Gross Margin 17.245 69% 78% 10.477 67% 6.167 64% 3.308 60% EBITDA * 4.682 18,8% 179% 2.975 19% 1.473 15,3% 382 6,9% Net profit 537 2,2% nm 907 5,8% 149 1,5% (163) (2,9%) Group Net Profit 456 1,8% nm 602 3,8% 93 1% (121) (2,2%) Minority Interest ** 81 0,4% nm 305 2% 56 0,5% (42) (0,7%) * EBITDA does not include a extraordinary items ( 117k in 2012, 155k in 2011 and 92k in 2010), provision for post employment benefits ( 55 k in 2012 and 2011) and depreciation of inventories ( 50 k in 2012 and 40 in 2010). ** The Group bought back in July 2013 minority stakes in Italia Independent Spa (representing 27,5% of the company) for 5.4M euro. Those shares represented about 76% of all minority interests in 2012.

12 CONSOLIDATED BALANCE SHEET 2010-2013 /000 2013 Δ yoy % 2012 Δ yoy % 2011 Δ yoy % 2010 USES OF FUNDS Non-current assets 11.993 234%% 3.588 142% 1.480 3% 1.444 Inventories 3.660 53% 2.397 108% 1.152 50% 768 Receivables 13.531 56% 8.678 63% 5.319 46% 3.651 (Payables) (9.274) 42% (6.524) 130% (2.832) 56% (1.817) Net Working Capital 7.917 74% 4.552 25% 3.639 40% 2.601 (Provisions) (936) 73% (542) 126% (239) 904% (24) Net Invested Capital 18.974 150% 7.598 56% 4.880 21% 4.021 SOURCES Total Equity 15.063 288% 3.879 77% 2.194 7% 2.044 Long-term borrowings 4.439 630% 608 (38%) 983 19% 826 Short-term borrowings 2.287 2% 2.239 0,2% 2.234 3% 2.173 Leasing 1.506 (9%) 1.654 - - - - (Cash and cash equivalents) (4.321) 452% (783) 47% (531) (48%) (1.022) Net Financial Position 3.911 5% 3.719 38% 2.686 36% 1.977 Total Sources 18.974 150% 7.598 56% 4.880 21% 4.021 Net Financial Position / Total Equity 0,26 0,96 1,22 0,97 Net Financial Position / EBITDA 0,84 1,25 1,82 5,18 * 2.172 k for the Turin Headquarter financed by a leasing (about 2,000 sqm building)

13 FINANCIAL FIGURES 2013 VS 2012 REVENUES BY BUSINESS LINE 2013 REVENUES BY BUSINESS LINE 2012 8,0% 13,8% EYEWEAR 23,2% LIFESTYLE PRODUCTS 6,0% 78,3% COMMUNICATION 70,8% EYEWEAR REVENUES BY GEOGRAPHY 2013 EYEWEAR REVENUES BY GEOGRAPHY 2012 5,6% 18,1% ITALY FRANCE 10,7% 2,0% 2,4% 5,1% 7,1% 9,2% 60,0% SPAIN USA REST OF THE WORLD 79,7%

14 FUTURE STRATEGY AND GROWTH PLAN Italia Independent Group has the goal to develop the brand Italia Independent and to grow internationally in order to become a sizeable player in the eyewear sector. Its strategy is based on the following pillars: > Maintaining a high degree of innovation through its activities in different industries and markets > Development of lifestyle products and collaborations in order to position Italia Independent as a lifestyle brand > Strengthening its expertise in the area of Communication In order to sustain the growth in the next years the Group has outlined an action plan based on the expansion of the wholesale distribution, and in particular: Italy - Vertical and Horizontal expansion: > Strengthening its presence in the top tier of independent opticians > Highly motivated sales rep network in charge of local operations (e.g. payments, marketing, customer care) Rest of the World: > Expand its business abroad establishing a position of competitive advantage in the key strategic markets, mainly: - continental Europe - USA - Middle East > Open few flagship stores in selected key markets for the Group

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