Exhibit 5

Trial Purchase Rate Repeat Rate by Product

Definitely would buy 23% Mediocre Product 28%

Probably would buy 40% Average Product 33%

U.S. Households(MM) 120 Excellent Product 38%

Repeat Purchase
Penetration 92% Occasions(units) 4
Market Plan Adjustments
Consumer Awareness ACV
Low Support 14% Low 60%
Medium Support 17% Medium  65%
High Support 20% High  79%
Price(in $) 4.49

Methodology

Trial Rate = “Definites” * 80% + “Probables” *30%

Marketing -Adjustment Trial Rate = Trial Rate * % Awareness * %ACV(distribution) * Penetration
Trial Households = Households * Marketing -Adjustment Trial Rate
Repeat Volume = Trial Households * % Households Repurchasing * Repeat Purchase Occasions
Total Purchases = Trial Purchases + Repeat Purchases
Retail Sales Value = Retail Selling Price * Retail Sales Volume
Sales volume  = Retail sales volume * 0.65

Caclulations
Montreaux sells at 65% of MSRP
Assumption : Taking product as average product

Consumer Awareness Low Support Medium support

ACV Low Medium High Low
Trial Rate 30.4% 30.4% 30.4% 30.4%
Marketing -Adjustment Trial Rate 2.3% 2.5% 3.1% 2.85%
Trial Households 2.82 3.05 3.71 3.42
Repeat Volume 3.72 4.03 4.90 4.52
Total Purchases (in mm) 6.54 7.09 8.61 7.94
Retail Sales Value (in mm) 29.4 31.8 38.7 35.7
Sales volume(in mm dollar) 19.09 20.68 25.13 23.18

Acceptable hurdle rate is $30MM

Two options available where sale would be greater
than Hurdle Rate
Consumer
Awareness ACV Sale
Medium High 30.52
High High 35.90
Medium support High Support
Medium High Low Medium High
30.4% 30.4% 30.4% 30.4% 30.4%
3.09% 3.76% 3.36% 3.64% 4.42%
3.71 4.51 4.03 4.36 5.30
4.90 5.95 5.32 5.76 7.00
8.60 10.46 9.34 10.12 12.30
38.6 47.0 42.0 45.4 55.2
25.11 30.52 27.27 29.54 35.90