SL Industries SC 13E3 Going private transaction

Exhibit 99.(c).(iv)

Project Coffee Discussion Materials for the Special Committee  CORPORATE FINANCE FINANCIAL ADVISORY SERVICES FINANCIAL RESTRUCTURING STRATEGIC CONSULTING HL.com Confidential / Preliminary DRAFT  

Project Coffee Table of Contents Executive Summary 1 Selected Public Market Observations 2 Preliminary Financial Analyses 3 Appendix 4 Weighted Average Cost of Capital Calculation A Benchmarking B Changes Since 2014 Sale Process C Float & Trading Information D Profiles of Selected Public Companies E Disclaimer F Project Coffee

Executive Summary 

Executive Summary Background & Engagement Overview Current Engagement In anticipation of receiving an offer from the acquirer (“Juice”), Coffee’s (the “Company”) Board of Directors established the New Special Committee by resolutions dated June 12, 2015 to evaluate the proposal, among other things(1)  The New Special Committee has engaged Houlihan Lokey (“HL”) to provide financial advisory and investment banking services in connection with a possible transaction involving the Company  The written proposal from Juice states that Coffee shareholders other than Steel would be able to elect to receive either cash or Juice stock, subject to proration, such that the aggregate consideration consists of 55% cash and 45% stock (Steel would elect to receive all stock)  Additional Considerations  Analysis on Juice – at this time, HL has not yet performed any financial analysis or business diligence on Juice to evaluate the stock component of the proposal, as it is premature to do so  Remaining environmental liability that has not yet been accrued  Deferred compensation  Change of control payments  Deferred tax assets and any tax benefits relating to the payment of the accrued environmental liabilities, deferred compensation and change of control payments have not yet been taken into consideration  The Company received inbound calls from strategic and financial buyers following a June 18, 2015 press release indicating that the Independent Members of its Board of Directors received a non-binding proposal from Juice  HL, at the direction of the New Special Committee, contacted the following parties, each of which had contacted the Company regarding a potential transaction, to assess their interest in a potential transaction with the Company:  Strategic 1: Reached out prior to the June 18, 2015 press release. Strategic 1 has indicated an interest in the Company’s SL-MTI business segment and that it is reviewing publicly available information on the Company’s SL-MTI business segment to determine a preliminary view on value of such segment  Buyer summary is continued on the following page (1) We understand that per Coffee management, the New Special Committee‘s mandate includes the evaluation, response, negotiation, termination, acceptance or rejection of Juice’s proposal, as well as with regards to any proposed transaction with an affiliate of Steel and any proposed alternative transaction with any party not affiliated with the Company Source: Coffee management 

Executive Summary Background & Engagement Overview (cont.) Current Engagement (cont.)  Strategic 2: Reached out after the June 18, 2015 press release. Strategic 2 indicated an interest in the Company’s SL-MTI business segment, but also a possible interest in acquiring the entire Company, if necessary Financial Sponsor 1: Reached out prior to the June 18, 2015 press release to follow-up on conversations from the 2014 Sale Process. Financial Sponsor 1 indicated a willingness to re-engage in evaluating a potential transaction for the entire Company at a price in the low $40.00 per share range but not $45.00 per share  Financial Sponsor 2: Reached out after the June 18, 2015 press release. Financial Sponsor 2 was not aware of the unsolicited offer from Juice and it would consider discussing a potential transaction with the Company on a proprietary / bi-lateral basis  Financial Sponsor 3: After the termination of the 2014 Sale Process, Financial Sponsor 3 expressed continued interest, but indicated that it would not make a proposal until the Company’s results for the first half of the year were announced. After the announcement, Financial Sponsor 3 called to indicate that it did not intend to pursue a transaction with the Company  Financial Sponsor 4: Reached out after the June 18, 2015 press release. Financial Sponsor 4 reiterated its interest in the Company, but indicated it did not believe they’d be competitive at the value range of the unsolicited offer from Juice. Financial Sponsor 4 also expressed interest in acquiring divisions of the Company, particularly the MTE and SL-MTI businesses 

Executive Summary Background & Engagement Overview (cont.) Relationships Based on HL’s review of data available from its information management systems in a manner consistent with its internal procedures for the identification of engagements with certain parties and taking into account applicable confidentiality obligations and similar restrictions to which HL is subject, we have provided below information on certain engagements undertaken by HL:  Current and past investment banking and financial advisory work for JPS Industries, Inc.  Past financial advisory work for DGT Holdings, Gen Corp., Steel Excel Inc. and Web Financial Corporation 

Selected Public Market Observations

 Selected Public Market Observations Selected Information on Common Stock Market Trading Overview (dollars in millions, except per share values) Common Stock Trading Snapshot Publicly Available Pro Forma Stock Information Current Stock Price as of 7/13/15 (1) $39.44 $39.44 1 Week Volume Weighted Average Price ("VWAP") (1) $39.30 Common Shares Outstanding (2) 3.93 3.93 1 Month VWAP (~22 trading days) (1) $39.92 Dilutive Shares (3)(4) 0.09 0.09 3 Month VWAP (~65 trading days) (1) $39.97 Fully Diluted Shares 4.03 4.03 6 Month VWAP (~129 trading days) (1) $40.43 Market Value of Equity $158.8 $158.8 52-week High (1) $51.96 Add: Debt (5) 0.0 15.0 52-week Low (1) $30.30 Add: Accrued Environmental Liabilities (6) 16.5 12.5 Less: Cash and Cash Equivalents (7) (22.7) (1.9) Current Public Market Enterprise Value $152.6 $184.4 90-day Average Daily Trading Volume (1) 5,479.5 TEV Build-Up Implied Trading Multiples Publicly Disclosed Financials (8) Adj. EBITDA Implied EV/EBITDA Multiple Number of Analysts Covering Stock 0 LTM 3/31/2015 $21.7 7.0x 2015E - Management Guidance(9) $24.0 6.4x Total Public Float % of Total Shares Outstanding (1) 71.7% Pro Forma Financials (8) Adj. EBITDA Implied EV/EBITDA Multiple PF LTM 6/30/2015 $26.5 6.9x PF 2015E $27.3 6.8x (1) Per Capital IQ (2) Represents 3.93 million common shares outstanding as of 4/27/15, per Coffee's 10-Q, dated 3/31/15 (3) Per Coffee's 10-Q, dated 3/31/15 (4) Dilutive securities include 184K outstanding options under the principal option plan with a weighted average strike price of $19.71, based on the treasury method. Excludes RSUs given performance condition (5) Coffee’s debt balance as of 6/30/15 is $0.0 million but is pro forma adjusted to reflect the anticipated $15 million in debt the Company plans to take on to finance the Davall transaction (6) Accrued Environmental Liability as of 3/31/15 per Coffee’s 10-Q, dated 3/31/15, and the 6/30/15 liability of $12.5 million per company management (7) Coffee’s cash balance as of 6/30/15 is $6.9 million but is pro forma adjusted to reflect the anticipated $5 million in cash the Company plans to use to finance the Davall transaction (8) Publicly disclosed financials not pro forma for Torque or Davall transactions. Pro forma financials are pro forma for both acquisitions (9) Midpoint of announced guidance for adjusted EBITDA of $22.0 to $28.0 million Note: Adjusted EBITDA includes public company costs and corporate / headquarter office costs; all market data as of 7/13/2015 

Selected Public Market Observations Selected Historical Trading Information  Last Twelve Months Last Nine Months Volume: 3.0 mm Average VWAP(1): $41.46 Volume: 1.6 mm VWAP(1): $39.82 Volume: 0.8 mm Average VWAP(1): $40.43 Last Six Months Last Three Months Volume: 0.3 mm Average VWAP(1): $39.97 $22 - $25 $25 - $28 $28 - $31 $31 - $34 $34 - $37 $37 - $40 $40 - $43 $43 - $46 $46 - $49 $49 - $52 $22 - $25 $25 - $28 $28 - $31 $31 - $34 $34 - $37 $37 - $40 $40 - $43 $43 - $46 $46 - $49 $49 - $52 5% 10% 15% 20% 25% 30% 35% 40% 45% 0% 5% 10% 15% 20% 25% 30% 35% 0% $22 - $25 $25 - $28 $28 - $31 $31 - $34 $34 - $37 $37 - $40 $40 - $43 $43 - $46 $46 - $49 $49 - $52 $22 - $25 $25 - $28 $28 - $31 $31 - $34 $34 - $37 $37 - $40 $40 - $43 $43 - $46 $46 - $49 $49 - $52 $22 - $25 $25 - $28 $28 - $31 $31 - $34 $34 - $37 $37 - $40 $40 - $43 $43 - $46 $46 - $49 $49 - $52  $22 - $25 $25 - $28 $28 - $31 $31 - $34 $34 - $37 $37 - $40 $40 - $43 $43 - $46 $46 - $49 $49 - $52 10% 20% 30% 40% 50% 60% 0% 10% 20% 30% 40% 50% 60% 70% 0%Source: Capital IQ (1) Based on average VWAP over the given time period (last 3 months, 6 months, 9 months or 12 months)

Selected Public Market Observations Stock Trading History Relative Stock Price Performance and Volume Coffee - Volume Coffee - Share Pricing S&P 500 Index (^SPX) - Index Value July-05 July-06 July-07 July-08 July-09 July-10 July-11 July-12 July-13 July-14 July-15 50 100 150 200 250 300 350 400 0 (50%) 0% 50% 100% 150% 200% 250% (100%) Relative Percentage Change Key Developments A. November 2006: Announced Q3’06 earnings, EPS fell $0.14 y/o/y ($0.28 vs. $0.42)  B. August 2007: Announced Q2’07 earnings, EPS rose $0.16 y/o/y ($0.49 vs. $0.33) C. August 2008: Announced Q2’08 earnings, EPS fell $0.19 y/o/y ($0.30 vs. $0.49) D. November 2009: Announced Q3’09 earnings, reports EPS of $0.41, versus the analyst estimate of $0.07  E. May 2012: Announced Q1’12 earnings, missed consensus estimates as EPS fell drastically y/o/y ($0.31 vs. $0.79)  F. November 2012: Announced a cash dividend of $2.00 per share, payable in cash on December 17, 2012  G. August 2013: Announced Q2’13 earnings, results beat expectations as EPS grew y/o/y ($0.54 vs. $0.32)  H. November 2013: Announced Q3’13 earnings, results beat expectations as EPS grew y/o/y ($0.82 vs. $0.69)  I. August 2014: Announced Q2’14 earnings, results beat expectations as EPS grew y/o/y ($1.37 vs. $0.54)  J. November 2014: M&A Announcement – Publicly announced the divestiture of RFL Electronics for $20 million  K. December 2014: Share Repurchase Announcement – Publicly announced the authorization of up to 420,000 shares of its common stock at up to $42 per share  L. May 2015: M&A Announcement – Coffee acquires Torque Systems for $9 million  M. June 2015: M&A Announcement – Coffee receives unsolicited offer from Juice Source: Capital IQ and equity research

Selected Public Market Observations Three Year VWAP and Daily Trading Volume Volume Weighted Average Price $10.0 $15.0 $20.0 $25.0 $30.0 $35.0 $40.0 $45.0 $50.0 $55.0 $5.0 Jul-12 Oct-12 Jan-13 Apr-13 Jul-13 Oct-13 Jan-14 Apr-14 Jul-14 Oct-14 Jan-15 Apr-15 Jul-15 Daily Trading Volume 40,000 60,000 80,000 100,000 120,000 140,000 20,000 Coffee - Volume Coffee - Volume Weighted Avg Price Source: Capital IQ

Selected Public Market Observations Selected Companies Trading Multiples Over Time Enterprise Value / LTM EBITDA(3) Power Management and Electronic Filters Motion Control Coffee Source: Capital IQ (1) Includes AcBel Polytech, Schaffner Holding, Delta Electronics, Bel Fuse, XP Power, TDK Corporation, Cosel, and CyberPower Systems; from Nov 30, 2009 the index doesn’t reflect Schaffner due to unusual trends; from July 17, 2006 to Jan 14, 2008 the index excludes AcBel due to AcBel’s unusual trends; CyberPower is not listed on the exchange until April 24, 2008 (2) Includes Danaher, Parker – Hannifin, Woodward, Moog, Nidec and Allied Motion Technologies (3) Indicates EV/EBITDA multiple as of 7/10/15 (4) Capital IQ multiple does not account for the environmental liability or the updated cash balance (5) Current trading multiple that reflects the public information on the LTM financial performance, environmental liability and cash balance from Coffee’s 10-Q dated 3/31/2015 

Selected Public Market Observations Shareholder Ownership Information Top 30 Institutional Holders Institution Investment Style Change From 6/30/2014 Latest Filing Position Volume Change 3/31/2015 Position Volume Change 12/31/2014 Position Volume Change 9/30/2014 Position Volume Change 6/30/2014 Position Steel Partners LLC Growth - 994,840 - 994,840 - 994,840 - 994,840 - 994,840 GAMCO Investors, Inc. (NYSE:GBL)(1) Blend ( 175,651) 409,540 (115,443) 524,983 (2,600) 527,583 (4,857) 532,440 (52,751) 585,191 Teton Advisors, Inc (OTCPK:TETA.A)(1) Growth ( 2,148) 270,600 - 270,600 - 270,600 - 270,600 (2,148) 272,748 Dimensional Fund Advisors LP GARP 4,043 254,056 - 254,056 (15) 254,071 4,058 250,013 - 250,013 Wellington Management Group LLP GARP ( 126,783) 213,604 - 213,604 - 213,604 (1,858) 215,462 (124,925) 340,387 AllianceBernstein L.P. GARP ( 5,027) 177,000 - 177,000 - 177,000 - 177,000 (5,027) 182,027 BlackRock, Inc. (NYSE:BLK) GARP 60,151 137,526 - 137,526 (1,125) 138,651 3,689 134,962 57,587 77,375 LSV Asset Management Value 4,683 102,387 - 102,387 4,683 97,704 - 97,704 - 97,704 Dalton, Greiner, Hartman, Maher & Co., LLC GARP ( 58,291) 84,140 - 84,140 1,848 82,292 4,798 77,494 (64,113) 141,607 RBF Capital LLC GARP ( 4,753) 83,316 - 83,316 - 83,316 3,000 80,316 - 80,316 Numeric Investors LLC GARP 67,815 75,563 - 75,563 (8,946) 84,509 7,303 77,206 69,458 7,748 Renaissance Technologies Corp. Growth 16,900 74,200 - 74,200 400 73,800 6,858 66,942 9,642 57,300 The Vanguard Group, Inc. GARP 25,681 67,107 - 67,107 3,528 63,579 10,800 52,779 11,353 41,426 Acadian Asset Management, Inc. GARP 20,991 43,743 - 43,743 (961) 44,704 9,532 35,172 12,420 22,752 Nationwide Fund Advisors GARP 961 36,944 - 36,944 4,621 32,323 31,743 580 (35,403) 35,983 Morgan Stanley, Investment Banking and Brokerage InvestmGARP 23,134 34,079 - 34,079 (1,309) 35,388 5,406 29,982 19,037 10,945 Wilen Investment Management Corp. Value 293 27,760 - 27,760 762 26,998 (1,456) 28,454 987 27,467 Geode Capital Management, LLC GARP 10,430 27,048 - 27,048 696 26,352 2,672 23,680 7,062 16,618 Bridgeway Capital Management , Inc. GARP - 20,750 - 20,750 - 20,750 (13,350) 34,100 13,350 20,750 California Public Employees' Retirement System GARP ( 3,700) 19,052 - 19,052 (4,600) 23,652 400 23,252 500 22,752 AXA Investment Managers S.A. GARP 7,887 18,291 - 18,291 (1,345) 19,636 7,595 12,041 1,637 10,404 Invesco Ltd. (NYSE:IVZ) GARP 16,740 16,740 - 16,740 7,670 9,070 9,070 - - - Algert Coldiron Investors, LLC Blend 2,259 16,689 - 16,689 - 16,689 1,566 15,123 693 14,430 James Investment Research, Inc. GARP 11,560 12,525 - 12,525 530 11,995 480 11,515 10,550 965 Ativo Capital Management, LLC Growth ( 4,897) 12,480 - 12,480 (600) 13,080 496 12,584 (4,793) 17,377 Perritt Capital Management, Inc. GARP 11,505 11,505 - 11,505 11,505 - - - - - RBC Global Asset Management Inc. GARP - 11,500 - 11,500 - 11,500 - 11,500 - 11,500 RBC Global Asset Management (U.S.) Inc. Growth - 11,500 - 11,500 - 11,500 - 11,500 - 11,500 BNY Mellon Asset Management GARP 1,686 11,411 - 11,411 (76) 11,487 6,472 5,015 (4,710) 9,725 CornerCap Investment Counsel Inc. GARP 10,695 10,695 - 10,695 2,195 8,500 - 8,500 8,500 - 3,286,591 3,402,034 3,385,173 3,290,756 3,361,850 Top 30 as % of Total Institutional Ownership 95.50% 98.96% 98.18% 95.09% 98.67% (1) GAMCO Investors and Teton Advisors represent the same owner of stock. The change in volume of (115,443) was from participation in the April 2015 Dutch auction tender Source: Capital IQ

Preliminary Financial Analyses

 Preliminary Financial Analyses Selected Historical and Pro Forma Projected Financial Data - Consolidated Historical and Projected Revenue and EBITDA(1) (dollars in millions) LTM Ended Fiscal Year Ending December 31, CAGR 2013 [2] 2014 6/30/15 2015E 2016E 2017E 2018E 2019E 2014 to 2019E Pro Forma Revenues, Net $205.4 $225.1 $222.5 $223.3 $236.4 $249.9 $262.4 $275.5 4.1% Growth % 2.6% 9.6% -0.8% 5.8% 5.7% 5.0% 5.0% Revenues, Net $184.7 $204.4 $201.4 $212.7 $236.4 $249.9 $262.4 $275.5 6.2% Cost of Sales (Goods Sold) (127.6) (140.0) (138.0) (143.3) (154.9) (162.5) (170.6) (179.2) Gross Profit $57.1 $64.4 $63.4 $69.4 $81.5 $87.4 $91.8 $96.4 Margin % 30.9% 31.5% 31.5% 32.6% 34.5% 35.0% 35.0% 35.0% General & Administrative (15.8) (18.4) (19.2) (20.4) (21.5) (22.0) (22.0) (22.5) R&D and Sales & Marketing (25.7) (25.5) (25.6) (27.6) (33.2) (34.5) (35.0) (36.0) Depreciation & Amortization 2.1 2.3 2.5 3.1 3.8 4.0 4.0 4.0 Total Adjustments [3] 1.0 1.1 1.2 0.3 0.7 0.5 0.0 0.0 Pro Forma Acquisition Adjustments [4] 4.0 4.0 4.3 2.5 Pro Forma Adjusted EBITDA $22.6 $27.9 $26.5 $27.3 $31.3 $35.4 $38.8 $41.9 8.4% Margin % 12.2% 13.7% 13.2% 12.8% 13.3% 14.2% 14.8% 15.2% Growth % 22.3% 23.6% -2.4% 14.9% 13.1% 9.4% 8.0% Depreciation & Amortization (2.1) (2.3) (2.5) (3.1) (3.8) (4.0) (4.0) (4.0) Pro Forma Adjusted EBIT $20.5 $25.6 $24.0 $24.2 $27.5 $31.4 $34.8 $37.9 8.1% Margin % 11.1% 12.5% 11.9% 11.4% 11.6% 12.6% 13.3% 13.7% (1) The Company recently acquired Torque Systems and is under LOI to acquire Davall Gears. 2013A, 2014A, LTM and 2015E are only pro forma adjusted on a revenue and EBITDA basis (i.e. not cost of sales, etc.). Projected financials fully reflect the financial impact of both acquisitions (2) 2013 financial data was not available for the two acquisitions, 2013 were pro forma adjusted using 2014 actuals (3) Adjustments include stock based compensation, gain or losses on asset sales, restructuring charges, environmental regulatory costs and purchase accounting adjustments (4) Pro Forma adjustments were made to 2014 based on actual results, LTM and 2015E were adjusted based on management’s estimates of annual run-rate results less the partial year results that management has included in 2015E, see Company Overview for further details Adjusted EBITDA refers to Earnings Before Interest, Taxes, Depreciation and Amortization, adjusted for certain non-recurring items Adjusted EBIT refers to Earnings Before Interest and Taxes, adjusted for certain non-recurring items CAGR refers to Compound Annual Growth Rate E refers to Estimated LTM refers to Latest 12 Months Source: Coffee management

Preliminary Financial Analyses Selected Historical and Projected Financial Data – By Segment As Reported Historical and Projected Revenue and EBITDA ($ in millions) Fiscal Year Ended December 31, Pro Forma Adjusted CAGR 2013 2014 LTM 2015E(1) 2015PF 2016E 2017E 2018E 2019E 2012-2015E 2015E-2017F 2015E-2019F Revenues: SLPE $78.2 $78.9 $76.0 $78.1 $78.1 $82.4 $86.9 - - 0.1% 5.5% - TEAL 31.2 38.7 38.2 36.0 36.0 36.8 37.6 - - 3.3% 2.2% - MTE 37.6 46.6 42.6 42.0 42.0 46.3 50.5 - - 8.8% 9.6% - SL-MTI 37.7 44.8 48.3 60.1 70.7 74.8 79.3 - - 18.4% 14.9% - Eliminations(2) - (4.6) (3.7) (3.5) (3.5) (3.9) (4.4) - - Revenues, Net $184.7 $204.4 $201.4 $212.7 $223.3 $236.4 $249.9 $262.4 $275.5 5.8% 8.4% 6.7% Consolidated Revenue Growth 2.9% 10.7% 4.0% 11.2% 5.7% 5.0% 5.0% SLPE Revenue Growth 0.4% 0.9% (1.0%) 5.5% 5.5% TEAL Revenue Growth (4.6%) 24.2% (7.1%) 2.2% 2.2% MTE Revenue Growth 15.2% 24.1% (9.9%) 10.2% 9.1% SLI-MTI Revenue Growth 4.2% 18.7% 34.1% 24.6% 6.0% Adj. EBITDA: SLPE $7.3 $8.8 $8.7 $9.1 $9.1 $10.2 $11.3 - - 42.4% 11.4% - TEAL 1.2 2.4 2.8 2.7 2.7 2.9 3.2 - - (0.0%) 7.4% - MTE 6.8 10.6 8.2 8.0 8.0 9.3 10.4 - - 17.1% 13.8% - SL-MTI 7.7 7.9 9.0 11.6 14.1 16.5 18.6 - - 19.9% 26.6% - Corporate(3) (10.9) (6.3) (6.4) (8.6) (8.6) (8.2) (8.2) - - -2.2% - Adjustments(4) 6.5 0.4 0.0 1.9 1.9 0.5 0.2 - - Adj. EBITDA $18.6 $24.0 $22.3 $24.7 $27.3 $31.3 $35.4 $38.8 $41.9 19.5% 19.7% 14.1% Adj. EBITDA Growth 28.4% 28.6% 3.3% 26.6% 13.1% 9.6% 7.9% Adj. EBITDA Margin 10.1% 11.7% 11.1% 11.6% 12.2% 13.3% 14.2% 14.8% 15.2% SLPE EBITDA Margin 9.3% 11.2% 11.4% 11.7% 12.4% 13.0% TEAL EBITDA Margin 4.0% 6.2% 7.3% 7.6% 8.0% 8.4% MTE EBITDA Margin 18.1% 22.8% 19.2% 19.1% 20.2% 20.6% SLI-MTI EBITDA Margin 20.4% 17.7% 18.7% 19.3% 22.1% 23.4% (1) 2015E includes partial year financials for both recent acquisitions, Torque Systems & Davall Gears. Torque Systems starting from 5/22/15 and Davall starting from 7/17/15 (2) Eliminations include returns and warranties; eliminations data not available for 2013 (3) Corporate includes overhead costs not allocated in any one business unit (4) Per Coffee management, adjustments include stock based compensation, gain or losses on asset sales, restructuring charges, environmental regulatory costs and purchase accounting adjustments Adjusted EBITDA refers to Earnings Before Interest, Taxes, Depreciation and Amortization, adjusted for certain non-recurring items Adjusted EBIT refers to Earnings Before Interest and Taxes, adjusted for certain non-recurring items CAGR refers to Compound Annual Growth Rate E refers to Estimated LTM refers to Latest 12 Months PF refers to Pro Forma Source: Coffee management 

Preliminary Financial Analyses Selected Segment Contribution Information Revenue Contribution (1) EBITDA Contribution (1) (1) Not including eliminations, corporate, and adjustments 42.3% $78.9 37.7% $78.1 36.1% $78.1 34.4% $82.4 34.3% $86.9 34.2% $31.2 16.9% $38.7 18.5% $36.0 16.7% $36.0 15.9% $36.8 15.3% $37.6 14.8% $37.6 20.3% $46.6 22.3% $42.0 19.4% $42.0 18.5% $46.3 19.3% $50.5 19.9% $37.7 20.4% $44.8 21.4% $60.1 27.8% $70.7 31.2% $74.8 31.1% $79.3 31.2% $78.2 2013A 2014A 2015E 2015PF 2016E 2017E $50.0 $100.0 $150.0 $200.0 $250.0 $300.0 $0.0 SLPE TEAL MTE SL-MTI 31.7% $8.8 29.7% $9.1 28.9% $9.1 26.8% $10.2 25.2% $11.3 26.0% $1.2 5.4% $2.4 8.1% $2.7 8.7% $2.7 8.0% $2.9 7.5% $3.2 7.3% $6.8 29.5% $10.6 35.6% $8.0 25.6% $8.0 23.7% $9.3 24.0% $10.4 24.0% $7.7 33.4% $7.9 26.6% $11.6 36.8% $14.1 41.5% $16.5 42.4% $18.6 42.8% $7.3 $5.0 $10.0 $15.0 $20.0 $25.0 $30.0 $35.0 $40.0 $45.0 450.0 $0.0 2013A 2014A 2015E 2015PF 2016E 2017E SLPE TEAL MTE SL-MTI

 Preliminary Financial Analyses Financial Comparison Pre and Post Acquisitions December 2014 – Pre-Acquisitions Consolidated Financial Profile July 2015 – Post-Acquisitions Current Pro Forma Consolidated Financial Profile ($ in millions) 2014E 2015F YoY Growth Revenue $201.7 $213.5 5.9% Adjusted EBITDA $22.8 $24.5 7.4% Plus: Corporate Allocation / Adjustments $6.2 $7.9 Segment Only Adjusted EBITDA $29.0 $32.5 11.8% Adjusted EBITDA Margin % 11.3% 11.5% Financial Comparison Pre and Post Acquisitions Preliminary Financial Analyses 17 December 2014 – Pre-Acquisitions Consolidated Financial Profile July 2015 – Post-Acquisitions Current Pro Forma Consolidated Financial Profile December 2014 – Pre-Acquisitions MTI Financial Profile July 2015 – Post-Acquisitions Current Pro Forma Consolidated Financial Profile Source: Coffee management ($ in millions) 2014E 2015F YoY Growth MTI Revenue $44.8 $49.6 10.7% MTI Adjusted EBITDA $7.9 $10.6 33.6% MTI Adjusted EBITDA Margin % 17.7% 21.4% % MTI Adjusted EBITDA Contribution 27.3% 32.7% ($ in millions) 2014A LTM 2015F YoY Growth PF Revenue $225.1 $222.5 $223.3 (0.8%) PF Adjusted EBITDA $27.9 $26.5 $27.3 (2.4%) Plus: Corporate Allocation / Adjustments $5.8 $6.4 $6.7 Segment Only Adjusted EBITDA $33.8 $32.9 $34.0 0.6% PF Adjusted EBITDA Margin % 12.4% 11.9% 12.2% ($ in millions) 2014A LTM 2015F YoY Growth MTI PF Revenue $65.5 $69.4 $70.7 7.9% MTI PF Adjusted EBITDA $11.9 $13.3 $14.1 18.4% MTI Adjusted PF Margin % 18.2% 19.2% 20.0% % MTI Adjusted PF EBITDA Contribution 35.3% 40.4% 41.5% 

Preliminary Financial Analyses Preliminary Financial Analysis Summary Implied Per Share Value Reference Ranges (3) Illustrative Current Coffee Share Price: $39.44(2) (4) Current Juice Proposal: $45.00(1) Selected Companies Analysis LTM 6/30/15 Adj. EBITDA 7.0x - 8.5x Selected Companies Analysis CY 2015E Adj. EBITDA 7.0x - 8.5x Selected Transactions Analysis LTM 6/30/15 Adj. EBITDA 7.5x - 9.0x Discounted Cash Flow Analysis Discount Rate 12.5% - 14.5% Gordon Growth Rate 2.5% - 3.5% Discounted Cash Flow Analysis Discount Rate 12.5% - 14.5% Terminal Multiple 6.75x - 7.75x Sum of the Parts LTM 6/30/15 Adj. EBITDA CY 2015E Adj. EBITDA See page 28 for details Breakup LTM 6/30/15 Adj. EBITDA CY2015E Adj. EBITDA See page 28 for details (1) Based on nominal value of the high end of Juice offer range of $43.00 / share - $45.00 / share cash and stock offer (2) As of 7/13/15 (3) Implies a Gordon Growth Rate of between 4.6% and 4.9% (4) Breakup valuation assumes that none of the corporate expenses are needed in connection with any of the divisions Note: No particular weight was attributed to any single analysis Adjusted EBITDA refers to Earnings Before Interest, Taxes, Depreciation and Amortization, adjusted for certain non-recurring items E refers to Estimated CY refers to Calendar Year LTM refers to latest twelve months Source: Coffee management Preliminary Financial Analysis Summary Preliminary Financial Analyses 18 Implied Per Share Value Reference Ranges (3) Illustrative Current Coffee Share Price: $39.44(2) (4) 

Preliminary Financial Analyses Preliminary Financial Analysis Summary (shares outstanding and dollars in millions, except per share values) Selected Companies Selected Companies Selected Transactions Discounted Cash Flow Discounted Cash Flow Analysis Analysis Analysis Analysis - Gordon Growth Analysis - Exit Multiple LTM Ended 6/30/15 NFY 2015 LTM Ended 6/30/15 Pro Forma Adjusted EBITDA Pro Forma Adjusted EBITDA Pro Forma Adjusted EBITDA Corresponding Base Amount $26.5 $27.3 $26.5 Selected Multiples Range 7.0x -- 8.5x 7.0x -- 8.5x 7.5x -- 9.0x Implied Enterprise Value Reference Range $185.8 -- $225.6 $190.8 -- $231.7 $199.1 -- $238.9 $182.2 -- $216.7 $214.1 -- $245.8 Cash as of 6/30/15 [1] $1.9 -- $1.9 $1.9 -- $1.9 $1.9 -- $1.9 $1.9 -- $1.9 $1.9 -- $1.9 Implied Total Enterprise Value Reference Range $187.7 -- $227.6 $192.7 -- $233.6 $201.0 -- $240.8 $184.1 -- $218.6 $216.0 -- $247.7 Total Debt as of 6/30/15 [1] ($15.0) -- ($15.0) ($15.0) -- ($15.0) ($15.0) -- ($15.0) ($15.0) -- ($15.0) ($15.0) -- ($15.0) Accrued Environmental Liability as of 6/30/15 [2] ($12.5) -- ($12.5) ($12.5) -- ($12.5) ($12.5) -- ($12.5) ($12.5) -- ($12.5) ($12.5) -- ($12.5) Deferred Compensation as of 6/30/15 [3] ($1.1) -- ($1.1) ($1.1) -- ($1.1) ($1.1) -- ($1.1) ($1.1) -- ($1.1) ($1.1) -- ($1.1) Change of Control Payments [4] ($2.5) -- ($2.5) ($2.5) -- ($2.5) ($2.5) -- ($2.5) ($2.5) -- ($2.5) ($2.5) -- ($2.5) Implied Total Equity Value Reference Range $156.7 -- $196.5 $161.7 -- $202.6 $169.9 -- $209.8 $153.0 -- $187.5 $184.9 -- $216.6 Fully Diluted Shares Outstanding [5] 4.025 -- 4.043 4.028 -- 4.046 4.032 -- 4.048 4.023 -- 4.040 4.039 -- 4.050 Implied Per Share Reference Range $38.92 -- $48.59 $40.14 -- $50.07 $42.15 -- $51.82 $38.04 -- $46.42 $45.78 -- $53.49 (1) Debt includes balance sheet debt of $0.0 million as of 6/30/15, $15 million in debt assumed to finance the Davall acquisition and the cash includes $6.9 million of cash on the balance sheet as of 6/30/15 less $5 million in cash assumed to finance the Davall acquisition, per Coffee management (2) Accrued environmental liability as of 6/30/15, per Coffee management (3) Change of control payments of $2.5 million, as per the company’s latest proxy statement filed on 4/28/15 (4) Deferred compensation on the balance sheet of $1.1 million as of 6/30/15 per Coffee management (5) Represents 3.93 million common shares outstanding as of 3/31/15, per Coffee's 10-Q, dated 3/31/15 and .09 of dilutive securities which include 184K outstanding options under the principal option plan with a weighted average strike price of $19.71, using the treasury stock method. Excludes performance-based restricted stock units (“RSUs”) Adjusted EBITDA refers to Earnings Before Interest, Taxes, Depreciation and Amortization, adjusted for certain non-recurring items E refers to Estimated CY refers to Calendar Year

Preliminary Financial Analyses Illustrative Sum of the Parts and Breakup Financial Analysis Summary (dollars in millions, except per share values) Breakup Valuation (2) Adj. EBITDA Multiple Low High Low High Stock Basis (3)(4) Low High LTM 6/30/15 $8.7 6.5x – 7.5x 2015E $9.1 6.5x – 7.5x LTM 6/30/15 $2.8 5.0x – 6.0x 2015E $2.7 5.0x – 6.0x LTM 6/30/15 $8.2 8.0x – 9.0x 2015E $8.0 8.0x – 9.5x LTM 6/30/15 $13.3 9.0x – 10.5x 2015E $14.1 8.5x – 9.5x LTM 6/30/15 ($6.4) 7.7x – 8.7x 2015E ($6.7) 7.1x – 8.1x Implied Enterprise Value from Operations $207.8 $240.0 $195.7 $221.7 Implied Enterprise Value from Operations $207.8 $240.0 $195.7 $221.7 Representative Adj. EBITDA: LTM 6/30/15 PF (7) PF 2015E (NFY) (7) Implied Adj. EBITDA Multiples: LTM 6/30/15 PF 7.8x 9.0x 7.4x 8.4x PF 2015E (NFY) 7.6x – 8.8x 7.2x – 8.1x Nonoperating Assets/Liabilities: Add: Cash and Equivalents as of June 30, 2015 (8) Implied Enterprise Value $209.7 – $241.9 $197.6 – $223.6 Less: Debt as of June 30, 2015 $15.0 $15.0 $15.0 $15.0 Less: Change of Control Costs (9) $2.5 $2.5 $2.5 $2.5 Less: Deferred Compensation (10) $1.1 $1.1 $1.1 $1.1 Less: Environmental Liabilites (11) $12.5 $12.5 $12.5 $12.5 Implied Equity Value $178.6 – $210.9 $166.6 – $192.5 Implied Conglomerate Discount Implied Equity Value Less Discount $162.4 $191.7 $166.6 $192.5 Implied Per Share Value (12) $40.33 – $47.61 $41.37 – $47.82 Implied Enterprise Value Indication from Operations Less: Corporate(5) SL-MTI MTE TEAL SLPE 10.0% Sum of the Parts (1) $1.9 $26.5 $26.5 $27.3 $27.3 $1.9 16.6 $14.6 (6) $119.9 – $136.9 $29.4 $13.8 – $64.9 – $75.0 $16.8 $57.7 – $66.6 $12.5 $42.7 – $89.9 – $101.3 $49.0 – $55.8 $48.7 $14.1 – $15.9 (1) Sum of the parts for each business segment and corporate calculated as the average of LTM and NFY (2) Breakup valuation assumes that none of the corporate expenses are needed in connection with any of the divisions (3) As provided per management (4) Assumes 33.1% effective tax rate per management (5) All EBITDA adjustments are included in Corporate (6) Stock basis as of 6/30/15 per management, does not include the stock basis of the contemplated Davall Gears acquisition (7) Includes full annual EBITDA contribution for both transactions (8) Cash balance as of 6/30/15, reduced by the $5.0 million in cash that is expected to be used to acquire Davall (9) Change of control payments of $2.5 million, as per the company’s latest proxy statement filed on 4/28/15 (10) Deferred compensation on the balance sheet of $1.1 million as of 6/30/15 per Coffee management (11) Accrued amount as of 6/30/15 per documents provided by management (12) Share count of 4.03 million as calculated using treasury stock method LTM refers to latest twelve months E refers to Estimated Adjusted EBITDA refers to Earnings Before Interest, Taxes, Depreciation and Amortization, adjusted for certain non-recurring items Enterprise Value equals equity market value + debt outstanding + preferred stock - minority interests cash and cash equivalents

Preliminary Financial Analyses Selected Companies Information (dollars in millions, except per share values) Share Equity Market Enterprise Enterprise Value(1) to Adjusted EBITDA Selected Company Price (2) Value (2)(3) Value (1)(2) LTM CY 2015E (4) CY 2016E (4) Power Management & Electronic Filters Delta Electronics Inc. $4.94 12,127.1 11,116.4 11.3x 11.5x 10.1x TDK Corporation $71.40 9,276.8 9,284.8 7.5x 6.4x 5.6x XP Power Ltd. $24.55 471.2 469.8 10.9x 10.0x 9.3x Bel Fuse Inc. $22.29 263.7 406.0 6.4x NMF NMF Cosel Co., Ltd. $11.77 437.5 358.7 10.0x 9.0x 7.8x AcBel Polytech Inc. $0.75 396.5 315.6 7.2x 5.6x NMF Schaffner Holding AG $247.69 159.1 178.2 8.1x 9.0x 7.6x CyberPower Systems, Inc. $2.11 171.8 128.4 7.2x 6.8x NMF Low 6.4x 5.6x 5.6x High 11.3x 11.5x 10.1x Median 7.8x 9.0x 7.8x Mean 8.6x 8.3x 8.1x Motion Control Danaher Corp. $88.00 $63,274.3 $63,930.7 13.7x 13.7x 12.3x Nidec Corporation $77.75 23,179.7 23,173.8 17.3x 14.3x 12.1x Parker-Hannifin Corporation $113.89 16,066.7 17,429.2 8.4x 9.0x 8.8x Woodward, Inc. $53.19 3,547.9 4,180.1 11.0x 11.2x 10.0x Moog Inc. $70.39 2,752.6 3,521.5 9.9x 10.0x 9.3x Allied Motion Technologies Inc. $21.63 200.9 263.5 7.7x NMF NMF Low 7.7x 9.0x 8.8x High 17.3x 14.3x 12.3x Median 10.5x 11.2x 10.0x Mean 11.4x 11.6x 10.5x Low 6.4x 5.6x 5.6x High 17.3x 14.3x 12.3x Median 9.2x 9.5x 9.3x Mean 9.8x 9.7x 9.3x Selected Companies Information Selected Companies Information Preliminary Financial Analyses Note: No company used in this analysis for comparative purposes is identical to the Company. (1) Enterprise Value equals equity market value + debt outstanding + preferred stock + minority interests – cash and cash equivalents (2) Based on closing prices as of 7/13/15 (3) Based on common shares (4) Multiples based on forward-looking financial information may have been calendarized to the Company’s fiscal year end Adjusted EBITDA refers to Earnings Before Interest, Taxes, Depreciation and Amortization, adjusted for certain non-recurring items LTM refers to the mostly recently completed 12-month period for which financial information has been made public, other than for the Company, in which case LTM refers to Latest 12 Months CY refers to calendar year E refers to Estimated NMF refers to not meaningful figure Sources: SEC filings, CapIQ, Bloomberg 

Preliminary Financial Analyses Selected Transactions Information (dollars in millions) Transaction Value / LTM Adjusted Transaction LTM Adjusted EBITDA Announced Effective Target Acquiror Value (1) Revenue EBITDA (2) Margin % (2) 12/15/2014 12/13/2014 Domestic Subsidiaries And Foreign Subsidiaries of Emerson Network Power Regal Beloit Corporation $1,440.0 $600.0 NA NA 6/26/2014 11/5/2014 S.C.Retrasib S.A. Sibiu Starkstrom-Gerätebau GmbH $16.9 # $13.5 # 9.5x # 13.1% 0 6/5/2014 7/17/2014 Noratel AS Acal plc $122.5 # $132.3 # 7.4x # 12.6% 0 5/16/2014 5/16/2014 Emerson Network Power Inc. and Emerson Network Power Ltd. Bel Fuse Inc. $90.7 NA NA NA 4/28/2014 4/25/2014 ABB Power One Solutions Bel Fuse Inc. $110.0 $251.5 NA NA 4/3/2014 9/30/2014 Custom Sensors & Technologies, Inc. The Carlyle Group; PAI $900.0 # $600.0 # NA N NA N 9/9/2013 12/9/2013 Molex Incorporated Koch Industries, Inc $6,740.0 # $3,620.4 # 11.2x # 16.6% 0 8/22/2013 8/22/2013 Globe Motors, Inc. Allied Motion Technologies Inc. $90.0 $106.5 NA NA 8/6/2013 7/31/2013 Artesyn Technologies, Inc. (nka:Artesyn Embedded Technologies Inc.) Platinum Equity, LLC $588.2 $1,400.0 NA NA 4/22/2013 4/21/2013 Power-One Inc. ABB Ltd. $656.4 $1,001.4 5.8x 11.2% 3/8/2013 4/4/2013 Groupe Myrra Acal plc $10.5 # $23.0 # 5.0x # 9.1% 0 4/12/2012 4/12/2012 Applied Kilovolts Group Holdings Limited ITT Exelis Geospatial Systems $24.0 $13.2 NA NA 1/30/2012 5/16/2012 Thomas & Betts Corp ABB Control Inc. $3,879.4 # $2,297.5 # 10.1x # 16.8% 0 12/12/2011 2/28/2012 Newave Energy Holding SA ABB Schweiz AG $166.1 # $89.0 # 11.9x # 15.7% 0 7/28/2011 7/28/2011 Martek Power, Inc. Cooper Bussmann, Inc. $130.0 $90.0 NA NA 5/30/2011 5/30/2011 Luminous Power Technology Pvt Ltd Schneider Electric India Private $476.3 # $245.7 # 16.0x # 12.1% 0 5/24/2011 5/24/2011 Animatics Corporation Moog Inc. $19.1 # $15.0 # NA N NA N 3/28/2011 6/1/2011 Spectrum Control, Inc. API Technologies Corp. $269.9 # $167.3 # 9.2x # 17.5% 0 1/13/2011 1/13/2011 Lineage Power Holdings, Inc. General Electric Company $520.0 $450.0 NA NA 1/7/2011 5/20/2011 Schneider Electric President Systems Limited Schneider Electric South East $280.8 $303.2 9.3x 9.9% Low $10.5 $13.5 5.0x 9.1% High $6,740.0 $3,620.4 16.0x 17.5% Median $218.0 $149.8 9.8x 14.4% Mean $1,260.1 $720.4 10.0x 14.2% Note: No company used in this analysis for comparative purposes is identical to the Company, and no transaction used in this analysis for comparative purposes is identical to the Transaction. (1) Transaction Value refers to the implied enterprise value of target company, based on the announced transaction equity price and other public information available at the time of the announcement (2) Based on reported metric for the most recent LTM period prior to the announcement of the transaction Adjusted EBITDA refers to Earnings Before Interest, Taxes, and Depreciation & Amortization, adjusted for certain non-recurring items. LTM refers to the most recently completed 12-month period for which financial information has been made public NA refers to not available Sources: SEC Filings, Press Releases, Capital IQ

Preliminary Financial Analyses Preliminary Discounted Cash Flows – Gordon Growth (dollars in millions, except per share values) Projected FYE December 31, 2015E [1] 2016E 2017E 2018E 2019E Terminal Value Assumptions PV of Terminal Value Revenues, Net $106.5 $236.4 $249.9 $262.4 $275.5 $275.5 as a % of Enterprise Value Growth % -0.8% 5.8% 5.7% 5.0% 5.0% 0.0% Discount Rate [3] 2.50% 3.00% 3.50% 12.5% 72.1% 73.2% 74.4% Pro Forma Adjusted EBITDA $13.0 $31.3 $35.4 $38.8 $41.9 $41.9 Margin % 12.8% 13.3% 14.2% 14.8% 15.2% 15.2% Implied 2019E Adjusted EBITDA Depreciation & Amortization (1.5) (3.8) (4.0) (4.0) (4.0) (4.0) Terminal Multiple [6] Pro Forma Adjusted EBIT $11.5 $27.5 $31.4 $34.8 $37.9 $37.9 Discount Rate [3] 2.50% 3.00% 3.50% Taxes [2] (3.8) (9.1) (10.4) (11.5) (12.5) (12.5) Unlevered Earnings $7.7 $18.4 $21.0 $23.3 $25.3 $25.3 12.5% 6.1x 6.5x 6.9x Depreciation & Amortization 1.5 3.8 4.0 4.0 4.0 4.0 13.0% 5.9x 6.2x 6.5x Capital Expenditures (1.6) (4.2) (4.8) (5.0) (5.3) (4.0) 13.5% 5.6x 5.9x 6.2x Change in Net Working Capital (4.5) (2.7) (2.7) (2.1) (1.7) (1.7) 14.0% 5.4x 5.7x 6.0x Unlevered Free Cash Flows $3.1 $15.3 $17.6 $20.1 $22.4 $23.7 14.5% 5.2x 5.4x 5.7x Present Value PV of Terminal Value Based of Cash Flows on Perpetual Growth Rate for Implied Enterprise Value Discount Rate [3] (2015E - 2019E) 2019E Unlevered Free Cash Flow 2.50% 3.00% 3.50% 2.50% 3.00% 3.50% 2.50% 3.00% 3.50% 2.50% 3.00% 3.50% 12.5% $58.7 $151.9 $160.7 $170.4 $210.6 $219.4 $229.1 $29.2 $181.4 $190.2 $199.9 $44.94 $47.07 $49.43 13.0% $58.1 $142.1 $150.0 $158.6 $200.2 $208.0 $216.7 $29.2 $171.0 $178.9 $187.5 $42.42 $44.32 $46.42 13.5% $57.5 + $133.3 $140.3 $148.1 = $190.8 $197.8 $205.6 - $29.2 = $161.6 $168.7 $176.4 = $40.13 $41.84 $43.71 14.0% $56.9 $125.3 $131.6 $138.6 $182.2 $188.5 $195.5 $29.2 $153.0 $159.4 $166.3 $38.04 $39.58 $41.26 14.5% $56.3 $118.0 $123.7 $130.0 $174.3 $180.1 $186.3 $29.2 $145.2 $150.9 $157.1 $36.13 $37.52 $39.04 Net Debt [and Other] [4] Implied Total Equity Value Implied Equity Value Per Share [5] PV of Terminal Value as a % of Enterprise Value Discount Rate [3] 2.50% 3.00% 3.50% 12.5% 72.1% 73.2% 74.4% 13.0% 71.0% 72.1% 73.2% 13.5% 69.9% 70.9% 72.0% Note: Present values as of 7/13/15; mid-year convention applied (1) Represents stub period between 7/13/15 and 12/31/15 (2) Assumes 33.1% effective tax rate per management guidance (3) Refer to the Appendix for WACC calculation (4) Net debt includes balance sheet debt of $0.0 as of 6/30/15, $15 million in debt assumed to finance the Davall acquisition and cash balance of $6.9 million as of 6/30/15 less $5 million in cash assumed to finance the Davall acquisition and $12.5 million in accrued environmental liability as of 6/30/15. It excludes $2.7 million in projected environmental spend in 2019 and beyond (5) Represents 3.93 million common shares outstanding as of 4/27/15, per Coffee's 10-Q, dated 3/31/15 and .09 of dilutive securities which include 184K outstanding options under the principal option plan with a weighted average strike price of $19.71 (6) Implied from corresponding discount rate and perpetual growth rate applied to 2019 unlevered free cash flow Adjusted EBITDA refers to Earnings Before Interest, Taxes, Depreciation and Amortization, adjusted for certain non-recurring items Adjusted EBIT refers to Earnings Before Interest and Taxes, adjusted for certain non-recurring items E refers to estimated NMF refers to not meaningful figure Source: Coffee management projections 

 Preliminary Financial Analyses Illustrative Discounted Cash Flows – Terminal Multiple (dollars in millions, except per share values) Projected FYE December 31, 2015E [1] 2016E 2017E 2018E 2019E Revenues, Net $106.5 $236.4 $249.9 $262.4 $275.5 Growth % -0.8% 5.8% 5.7% 5.0% 5.0% Pro Forma Adjusted EBITDA $13.0 $31.3 $35.4 $38.8 $41.9 Margin % 12.2% 13.3% 14.2% 14.8% 15.2% Depreciation & Amortization (1.5) (3.8) (4.0) (4.0) (4.0) Implied Perpetual Pro Forma Adjusted EBIT $11.5 $27.5 $31.4 $34.8 $37.9 Growth Rate [6] Taxes [2] (3.8) (9.1) (10.4) (11.5) (12.5) Discount Rate [3] 6.75x 7.25x 7.75x Unlevered Earnings $7.7 $18.4 $21.0 $23.3 $25.3 12.5% 3.3% 3.9% 4.4% Depreciation & Amortization 1.5 3.8 4.0 4.0 4.0 13.0% 3.8% 4.3% 4.9% Capital Expenditures (1.6) (4.2) (4.8) (5.0) (5.3) 13.5% 4.2% 4.8% 5.3% Change in Net Working Capital (4.5) (2.7) (2.7) (2.1) (1.7) 14.0% 4.6% 5.2% 5.8% Unlevered Free Cash Flows $3.1 $15.3 $17.6 $20.1 $22.4 14.5% 5.1% 5.7% 6.2% Discount Rate [3] 12.5% 13.0% 13.5% 14.0% 14.5% PV of Terminal Value as a % of Enterprise Value 6.75x 7.25x 7.75x 74.0% 75.3% 76.5% 73.8% 75.1% 76.4% 73.6% 75.0% 76.2% 73.4% 74.8% 76.0% 73.2% 74.6% 75.9% Note: Present values as of 7/13/15; mid-year convention applied (1) Represents stub period between 7/13/15 and 12/31/15 (2) Assumes 33.1% effective tax rate per management guidance (3) Refer to the Appendix for WACC calculation (4) Net debt includes balance sheet debt of $0.0 as of 6/30/15, $15 million in debt assumed to finance the Davall acquisition and cash balance of $6.9 million as of 6/30/15 less $5 million in cash assumed to finance the Davall acquisition and $12.5 million in accrued environmental liability as of 6/30/15. It excludes $2.7 million in projected environmental spend in 2019 and beyond (5) Represents 3.93 common shares outstanding as of 4/27/15, per Coffee's 10-Q, dated 3/31/15 and .09 of dilutive securities which include 184K outstanding options under the principal option plan with a weighted average strike price of $19.71 (6) Implied from corresponding discount rate and 2019E Pro Forma Adjusted EBITDA multiple Adjusted EBITDA refers to Earnings Before Interest, Taxes, Depreciation and Amortization, adjusted for certain non-recurring items Adjusted EBIT refers to Earnings Before Interest and Taxes, adjusted for certain non-recurring items E refers to estimated NMF refers to not meaningful figure Source: Coffee management projections Implied Equity Value Per Share [5] 6.75x 7.25x 7.75x $48.55 $51.55 $54.55 $47.61 $50.55 $53.49 $46.68 $49.57 $52.45 $45.78 $48.61 $51.44 $44.90 $47.67 $50.44 

Appendix

 Appendix Weighted Average Cost of Capital Calculation

Weighted Average Cost of Capital Calculation Preliminary Weighted Average Cost of Capital Summary Market Capital Structure Cost of Equity for Assumptions Assumptions Computed WACC Risk-Free Rate of Return [1] 2.91% Debt to Total Capitalization [5] 13.4% Selected Unlevered Beta [6] 0.94 Equity Risk Premium [2] 6.25% Preferred Stock to Total Capitalization [5] 0.0% Computed Levered Beta [7] 1.04 Size Premium [3] 5.78% Equity Market Value to Total Capitalization [5] 86.6% Cost of Equity [8] 15.2% Tax Rate [4] 33.10% Debt to Equity Market Value 15.5% Preferred Stock to Equity Market Value 0 Cost of Debt [5] 2.3% Cost of Preferred Stock [5] 0.0% Computed Weighted Average Cost of Capital [9] 13.4% Selected Weighted Average Cost of Capital Range 12.5% - - 14.5% Preliminary Weighted Average Cost of Capital Summary Weighted Average Cost of Capital Calculation 27 (1) Risk-Free Rate of Return as of 7/13/15, based on 20-year U.S. Treasury Bond Yield (2) Based on a review of studies measuring the historical returns between stocks and bonds, theoretical models such as supply side and demand side models and other materials (3) 2015 Duff & Phelps Valuation Handbook, Appendix 3 and Exhibit 4.7 (4) Per Coffee management (5) Based on review of corresponding metrics of selected companies and the mean cost of debt of those companies as listed on the next slide (6) Based on review of selected companies’ unlevered betas listed on the next slide (7) Computed Levered Beta = Selected Unlevered Beta * (1 + ((Debt to Equity Market Value) * (1 – Tax Rate)) + (Preferred Stock to Equity Market Value)). Based on Market and Capital Structure Assumptions (8) Cost of Equity = Risk Free Rate of Return + (Computed Levered Beta * Equity Risk Premium) + Size Premium. Based on Market Assumptions (9) Weighted Average Cost of Capital (WACC) = (Cost of Debt * (1 – Tax Rate) * Debt to Total Capitalization) + (Cost of Equity * Equity Market Value to Total Capitalization) + (Cost of Preferred Stock * Preferred Stock to Total Capitalization). Based on "Cost of Equity for Computed WACC" and Market and Capital Structure Assumptions Sources: Capital IQ, Bloomberg, Public Filings

Weighted Average Cost of Capital Calculation Preliminary Selected Companies WACC Analysis (dollars in millions) Debt to Debt Preferred Preferred Equity Market Preferred Equity Market Total Equity Market to Total Stock to Equity Stock to Total Value to Total Selected Company Debt [1] Stock [2] Value [3] Capitalization [4] Value Capitalization Market Value Capitalization Capitalization Danaher Corp. $3,097.7 # $0.0 # $63,274.3 # $66,372.0 # 4.9% # 4.7% # 0.0% # 0.0% # 95.3% Parker-Hannifin Corporation 3,390.1 # 0.0 # 16,066.7 # 19,456.7 # 21.1% # 17.4% # 0.0% # 0.0% # 82.6% Delta Electronics Inc. 1,047.6 # 0.0 # 12,127.1 # 13,174.7 # 8.6% # 8.0% # 0.0% # 0.0% # 92.0% Woodward, Inc. 713.0 # 0.0 # 3,547.9 # 4,260.9 # 20.1% # 16.7% # 0.0% # 0.0% # 83.3% Moog Inc. 1,030.5 # 0.0 # 2,752.6 # 3,783.2 # 37.4% # 27.2% # 0.0% # 0.0% # 72.8% Allied Motion Technologies Inc. 73.7 # 0.0 # 200.9 # 274.6 # 36.7% # 26.8% # 0.0% # 0.0% # 73.2% AcBel Polytech Inc. 23.8 # 0.0 # 396.5 # 420.3 # 6.0% # 5.7% # 0.0% # 0.0% # 94.3% Schaffner Holding AG 44.0 # 0.0 # 159.1 # 203.1 # 27.7% # 21.7% # 0.0% # 0.0% # 78.3% CyberPower Systems, Inc. 19.3 # 0.0 # 171.8 # 191.1 # 11.2% # 10.1% # 0.0% # 0.0% # 89.9% Bel Fuse Inc. 220.9 # 0.0 # 263.7 # 484.7 # 83.8% # 45.6% # 0.0% # 0.0% # 54.4% XP Power Ltd. 3.9 # 0.0 # 471.2 # 475.1 # 0.8% # 0.8% # 0.0% # 0.0% # 99.2% Cosel Co., Ltd. 0.0 # 0.0 # 437.5 # 437.5 # 0.0% # 0.0% # 0.0% # 0.0% # 100.0% TDK Corporation 2,174.8 # 0.0 # 9,276.8 # 11,451.6 # 23.4% # 19.0% # 0.0% # 0.0% # 81.0% Nidec Corporation 2,115.7 # 0.0 # 23,179.7 # 25,295.4 # 9.1% # 8.4% # 0.0% # 0.0% # 91.6% Median $467.0 $0.0 $1,611.9 $2,133.9 15.7% 13.4% 0.0% 0.0% 86.6% Mean $996.8 $0.0 $9,451.8 $10,448.6 20.8% 15.1% 0.0% 0.0% 84.9% Coffee 0.0 0.0 # 158.8 # 158.8 # 0.0% # 0.0% # 0.0% 0.0% # 100.0% Levered Unlevered Equity Risk Size Cost of Cost of Cost of Preferred Selected Company Beta [5] Beta [6] Premium [7] Premium [8] Equity [9] Debt [10] Stock [11] WACC [12] Danaher Corp. 1.10 # 1.06 # 6.25% -0.36% 9.4% # 3.7% # 0.0% # 9.1% Parker-Hannifin Corporation 1.53 # 1.34 # 6.25% 0.63% 13.1% # 4.3% # 0.0% # 11.3% Delta Electronics Inc. 1.00 # 0.95 # 6.25% 0.63% 9.8% # 1.3% # 0.0% # 9.1% Woodward, Inc. 1.56 # 1.38 # 6.25% 1.60% 14.3% # 4.1% # 0.0% # 12.3% Moog Inc. 1.34 # 1.07 # 6.25% 1.60% 12.9% # 2.8% # 0.0% # 9.9% Allied Motion Technologies Inc. 0.88 # 0.70 # 6.25% 5.78% 14.2% # 7.3% # 0.0% # 11.7% AcBel Polytech Inc. 1.15 # 1.10 # 6.25% 2.69% 12.8% # 1.2% # 0.0% # 12.1% Schaffner Holding AG 0.63 # 0.53 # 6.25% 5.78% 12.6% # 0.8% # 0.0% # 10.0% CyberPower Systems, Inc. 0.49 # 0.46 # 6.25% 5.78% 11.8% # 1.3% # 0.0% # 10.7% Bel Fuse Inc. 1.46 # 0.93 # 6.25% 5.78% 17.8% # 2.7% # 0.0% # 10.5% XP Power Ltd. 0.57 # 0.56 # 6.25% 2.69% 9.1% # 2.3% # 0.0% # 9.1% Cosel Co., Ltd. 0.87 # 0.87 # 6.25% 2.69% 11.0% # 0.0% * 0.0% # 11.0% TDK Corporation 1.18 # 1.02 # 6.25% 0.91% 11.2% # 0.6% # 0.0% # 9.2% Nidec Corporation 0.74 # 0.70 # 6.25% 0.63% 8.2% # 1.7% # 0.0% # 7.6% Median 1.05 0.94 12.2% 2.3% 0.0% 10.3% Mean 1.04 0.91 12.0% 2.6% 0.0% 10.3% Coffee 0.76 0.76 6.25% 5.78% 13.4% 1.4% 0.0% 13.4% Note: No company used in this analysis for comparative purposes is identical to the Company; Asterisk denotes figure was excluded from the analysis (1) Debt amount based on most recent public filing as of 7/13/15 (2) Preferred stock amount as stated in most recent public filing] as of 7/13/15 (3) Equity market value based on closing price on 7/13/15 and on reported fully-diluted shares as of 7/13/15 (4) Total capitalization equal to equity market value + debt outstanding + preferred stock (5) Observed Levered beta based on Coffee’s actual levered beta, per Bloomberg 5 year weekly beta as of 7/10/15 (6) Unlevered Beta = Levered Beta / (1 + ((1 – Tax Rate) * (Debt to Equity Market Value)) + (Preferred Stock to Equity Market Value)) (7) Based on review of studies measuring the historical returns between stocks and bonds, theoretical models such as supply side and demand side models and other materials (8) 2015 Duff & Phelps Valuation Handbook, Appendix 3 and Exhibit 4.7 (9) Cost of Equity = Risk Free Rate of Return + (Levered Beta * Equity Risk Premium) + Size Premium. Risk Free Rate of Return as of 7/13/15, based on 20-year U.S. Treasury Bond Yield (10) Based on selected company weighted average interest rate per most recent public filings (11) Based on selected company weighted average preferred dividend per most recent public filings (12) Weighted Average Cost of Capital (WACC) = (Cost of Debt * (1 – Tax Rate) * Debt to Total Capitalization) + (Cost of Equity * Equity Market Value to Total Capitalization) + (Cost of Preferred * Preferred Stock to Total Capitalization) Sources: Capital IQ, Bloomberg, Public Filings

Appendix Benchmarking 

Benchmarking Selected Companies Benchmarking Size Size [1] Historical Growth [2][3] Historical Growth [3][4] Projected Growth [3] (LTM Revenue, millions) (Enterprise Value as of 7/13/15, millions) (CY 2012 to CY 2014 Revenue) (CY 2013 to CY 2014 Revenue) (CY 2014 to CY 2015 Revenue) Name Value Name Value Name Value Name Value Name Value Power Management & Electronic Filters Power Management & Electronic Filters Power Management & Electronic Filters Power Management & Electronic Filters Power Management & Electronic Filters TDK Corporation $8,773.8 Delta Electronics Inc. $11,116.4 Cosel Co., Ltd. 44.6% TEAL 24.2% CyberPower Systems, Inc. 13.6% Delta Electronics Inc. $6,138.5 TDK Corporation $9,284.8 TDK Corporation 29.5% MTE 24.1% XP Power Ltd. 9.1% AcBel Polytech Inc. $771.4 XP Power Ltd. $469.8 MTE 19.6% TDK Corporation 11.5% TDK Corporation 9.0% Bel Fuse Inc. $605.9 Bel Fuse Inc. $406.0 TEAL 8.8% Coffee 10.7% Cosel Co., Ltd. 7.3% Schaffner Holding AG $226.0 Cosel Co., Ltd. $358.7 Schaffner Holding AG 8.7% Cosel Co., Ltd. 10.3% Delta Electronics Inc. 6.6% Coffee $201.4 AcBel Polytech Inc. $315.6 Coffee 6.7% Delta Electronics Inc. 7.7% AcBel Polytech Inc. 5.4% Cosel Co., Ltd. $177.6 Schaffner Holding AG $178.2 Delta Electronics Inc. 5.4% Schaffner Holding AG 7.4% Coffee 4.0% CyberPower Systems, Inc. $170.9 CyberPower Systems, Inc. $128.4 XP Power Ltd. 3.8% CyberPower Systems, Inc. 6.2% Schaffner Holding AG 1.0% XP Power Ltd. $157.1 CyberPower Systems, Inc. 3.2% SLPE 0.9% SLPE -1.0% SLPE $76.0 Motion Control SLPE 0.6% XP Power Ltd. 0.0% Bel Fuse Inc. -2.0% MTE $42.6 Danaher Corp. $63,930.7 AcBel Polytech Inc. -0.6% AcBel Polytech Inc. -2.1% TEAL -7.1% TEAL $38.2 Nidec Corporation $23,173.8 Bel Fuse Inc. NA Bel Fuse Inc. -9.2% MTE -9.9% Parker-Hannifin Corporation $17,429.2 Motion Control Woodward, Inc. $4,180.1 Motion Control Motion Control Motion Control Danaher Corp. $20,124.4 Moog Inc. $3,521.5 Nidec Corporation 36.4% Nidec Corporation 18.8% Nidec Corporation 17.5% Parker-Hannifin Corporation $13,092.7 Allied Motion Technologies Inc. $263.5 Allied Motion Technologies Inc. 9.4% Allied Motion Technologies Inc. 13.6% SL-MTI 7.9% Nidec Corporation $8,334.8 ############# SL-MTI 7.3% SL-MTI 12.1% Woodward, Inc. 5.5% Moog Inc. $2,622.9 ############# Coffee 6.7% Coffee 10.7% Coffee 4.0% Woodward, Inc. $2,070.6 ############# Danaher Corp. 4.4% Danaher Corp. 4.2% Danaher Corp. 3.2% Allied Motion Technologies Inc. $248.8 ############# Woodward, Inc. 3.7% Woodward, Inc. 3.8% Parker-Hannifin Corporation -2.1% Coffee $201.4 ############# Moog Inc. 2.3% Moog Inc. 0.0% Moog Inc. -2.6% SL-MTI $48.3 Parker-Hannifin Corporation -0.3% Parker-Hannifin Corporation -0.9% Allied Motion Technologies Inc. NA Note: No company used in this analysis for comparative purposes is identical to the Company. 1. Based on public trading prices of common stock. 2. Coffee CY 2012 Revenue is pro forma adjusted using 2014 revenue from both transactions due to a lack of historical financial data on the two acquisitions 3. Pro forma for Davall & Torque acquisitions 4. Coffee CY 2013 Revenue is pro forma adjusted using 2014 revenue from both transactions due to a lack of historical financial data on the two acquisitions LTM refers to the most recently completed 12-month period for which financial information has been made public, other than for the Company, in which case LTM refers to Latest 12 Months. NA refers to not available. Sources: Public Company Filings, Wall Street Equity Research, Bloomberg Consensus Estimates and Capital IQ. 

Benchmarking Selected Companies Benchmarking (cont.) Projected Growth [1] Projected Growth [1] Historical Growth [1][2] Historical Growth [1][3] Projected Growth [1] (CY 2015E to CY 2016E Adjusted Revenue) (CY 2014 to CY 2016E Adjusted Revenue) (CY 2012 to CY 2014 Adjusted EBITDA) (CY 2013 to CY 2014 Adjusted EBITDA) (CY 2014 to CY 2015E Adjusted EBITDA) Name Value Name Value Name Value Name Value Name Value Power Management & Electronic Filters Power Management & Electronic Filters Power Management & Electronic Filters Power Management & Electronic Filters Power Management & Electronic Filters MTE 10.2% TDK Corporation 7.5% SLPE 67.6% Bel Fuse Inc. 232.5% TDK Corporation 24.8% Bel Fuse Inc. 9.1% Delta Electronics Inc. 7.5% Cosel Co., Ltd. 54.5% TEAL 93.5% AcBel Polytech Inc. 24.7% Delta Electronics Inc. 8.4% XP Power Ltd. 7.2% MTE 45.5% MTE 56.5% TEAL 13.8% Cosel Co., Ltd. 6.2% Cosel Co., Ltd. 6.7% TDK Corporation 38.8% TDK Corporation 25.8% CyberPower Systems, Inc. 13.7% TDK Corporation 6.1% Bel Fuse Inc. 3.4% Coffee 22.9% Coffee 23.6% Cosel Co., Ltd. 11.6% Coffee 5.8% Schaffner Holding AG 3.1% Schaffner Holding AG 20.8% SLPE 21.2% XP Power Ltd. 8.9% SLPE 5.5% Coffee 2.5% Delta Electronics Inc. 11.2% Schaffner Holding AG 19.8% SLPE 2.9% XP Power Ltd. 5.4% SLPE 2.2% XP Power Ltd. 9.0% Cosel Co., Ltd. 13.5% Coffee -2.4% Schaffner Holding AG 5.1% AcBel Polytech Inc. 0.3% CyberPower Systems, Inc. -2.0% Delta Electronics Inc. 9.4% Delta Electronics Inc. -4.6% TEAL 2.2% MTE -0.4% AcBel Polytech Inc. -5.7% XP Power Ltd. 6.1% Schaffner Holding AG -11.7% AcBel Polytech Inc. -4.6% TEAL -2.5% TEAL -6.3% CyberPower Systems, Inc. -0.7% MTE -24.2% CyberPower Systems, Inc. NA CyberPower Systems, Inc. NA Bel Fuse Inc. NA AcBel Polytech Inc. -14.6% Bel Fuse Inc. NA Motion Control Motion Control Motion Control Motion Control Motion Control Nidec Corporation 10.7% Nidec Corporation 14.1% Nidec Corporation 90.9% Allied Motion Technologies Inc. 42.1% Nidec Corporation 27.2% Woodward, Inc. 8.0% SL-MTI 6.9% Allied Motion Technologies Inc. 26.2% Nidec Corporation 39.0% SL-MTI 18.4% Danaher Corp. 7.1% Woodward, Inc. 6.8% Coffee 22.9% Coffee 23.6% Woodward, Inc. 4.7% Coffee 5.8% Danaher Corp. 5.1% Woodward, Inc. 8.9% Woodward, Inc. 11.3% Danaher Corp. 0.8% SL-MTI 5.8% Coffee 2.5% SL-MTI 5.5% Danaher Corp. 5.7% Parker-Hannifin Corporation -0.1% Moog Inc. 3.0% Moog Inc. 0.2% Danaher Corp. 4.7% Parker-Hannifin Corporation 3.3% Coffee -2.4% Parker-Hannifin Corporation 1.5% Parker-Hannifin Corporation -0.3% Moog Inc. 1.3% SL-MTI 2.1% Moog Inc. -3.6% Allied Motion Technologies Inc. NA Allied Motion Technologies Inc. NA Parker-Hannifin Corporation -0.3% Moog Inc. -1.1% Allied Motion Technologies Inc. NA Note: No company used in this analysis for comparative purposes is identical to the Company. 1. Pro forma for Davall & Torque acquisitions 2. Coffee CY 2012 Revenue is pro forma adjusted using 2014 revenue from both transactions due to a lack of historical financial data on the two acquisitions 3. Coffee CY 2013 Revenue is pro forma adjusted using 2014 revenue from both transactions due to a lack of historical financial data on the two acquisitions Adjusted EBITDA refers to Earnings Before Interest, Taxes, Depreciation & Amortization, adjusted for certain non-recurring items. LTM refers to the most recently completed 12-month period for which financial information has been made public, other than for the Company, in which case LTM refers to Latest 12 Months. NA refers to not available. Sources: Public Company Filings, Wall Street Equity Research, Bloomberg Consensus Estimates and Capital IQ. 

Benchmarking Selected Companies Benchmarking (cont.) Projected Growth [1] Projected Growth [1] Profitability Profitability [1] Relative Depreciation (CY 2015 to CY 2016 Adjusted EBITDA) (CY 2014 to CY 2016 Adjusted EBITDA) (LTM Adjusted EBIT to LTM Revenue) (LTM Adjusted EBITDA to LTM Revenue) (LTM Depr. to LTM Adjusted EBITDA) Name Value Name Value Name Value Name Value Name Value Power Management & Electronic Filters Power Management & Electronic Filters Power Management & Electronic Filters Power Management & Electronic Filters Power Management & Electronic Filters Schaffner Holding AG 18.8% TDK Corporation 19.3% XP Power Ltd. 24.3% XP Power Ltd. 27.4% TDK Corporation 52.6% MTE 16.2% Cosel Co., Ltd. 13.4% Cosel Co., Ltd. 16.4% Cosel Co., Ltd. 20.1% AcBel Polytech Inc. 37.8% Cosel Co., Ltd. 15.3% TEAL 10.5% Delta Electronics Inc. 12.1% MTE 19.2% Bel Fuse Inc. 37.6% Coffee 14.9% XP Power Ltd. 8.4% Coffee 11.9% Delta Electronics Inc. 16.0% Schaffner Holding AG 33.9% Delta Electronics Inc. 14.6% SLPE 7.4% CyberPower Systems, Inc. 9.2% TDK Corporation 14.1% Delta Electronics Inc. 24.6% TDK Corporation 14.1% Coffee 5.9% TDK Corporation 6.7% Coffee 13.2% Cosel Co., Ltd. 18.4% SLPE 12.1% Delta Electronics Inc. 4.6% Bel Fuse Inc. 6.6% SLPE 11.4% CyberPower Systems, Inc. 12.2% XP Power Ltd. 7.9% Schaffner Holding AG 2.4% Schaffner Holding AG 6.4% Bel Fuse Inc. 10.5% XP Power Ltd. 11.2% TEAL 7.3% MTE -6.2% AcBel Polytech Inc. 3.5% CyberPower Systems, Inc. 10.5% Coffee 9.5% AcBel Polytech Inc. NA Bel Fuse Inc. NA TEAL NA Schaffner Holding AG 9.8% TEAL NA CyberPower Systems, Inc. NA CyberPower Systems, Inc. NA MTE NA TEAL 7.3% MTE NA Bel Fuse Inc. NA AcBel Polytech Inc. NA SLPE NA AcBel Polytech Inc. 5.7% SLPE NA Motion Control Motion Control Motion Control Motion Control Motion Control Nidec Corporation 18.4% Nidec Corporation 22.7% Danaher Corp. 18.4% Danaher Corp. 23.1% Nidec Corporation 32.3% SL-MTI 17.0% SL-MTI (1) 17.7% Woodward, Inc. 14.6% SL-MTI 19.2% Moog Inc. 30.4% Coffee 14.9% Woodward, Inc. 7.8% Parker-Hannifin Corporation 13.3% Woodward, Inc. 18.3% Allied Motion Technologies Inc. 21.6% Danaher Corp. 11.4% Danaher Corp. 5.9% Coffee 11.9% Nidec Corporation 16.1% Danaher Corp. 20.6% Woodward, Inc. 11.0% Coffee 5.9% Nidec Corporation 10.9% Parker-Hannifin Corporation 15.8% Woodward, Inc. 20.0% Moog Inc. 8.3% Moog Inc. 2.2% Allied Motion Technologies Inc. 10.8% Allied Motion Technologies Inc. 13.7% Parker-Hannifin Corporation 15.5% Parker-Hannifin Corporation 3.0% Parker-Hannifin Corporation 1.4% Moog Inc. 9.4% Moog Inc. 13.5% Coffee 9.5% Allied Motion Technologies Inc. NA Allied Motion Technologies Inc. NA SL-MTI NA Coffee 13.2% SL-MTI NA Note: No company used in this analysis for comparative purposes is identical to the Company. 1. Pro forma for Davall & Torque acquisitions Adjusted EBITDA refers to Earnings Before Interest, Taxes, Depreciation & Amortization, adjusted for certain non-recurring items Adjusted EBIT refers to Earnings Before Interest and Taxes, adjusted for certain non-recurring items Depr refers to Depreciation LTM refers to the most recently completed 12-month period for which financial information has been made public, other than for the Company, in which case LTM refers to Latest 12 Months NA refers to not available Sources: Public Company Filings, Wall Street Equity Research, Bloomberg Consensus Estimates and Capital IQ

Appendix Changes Since 2014 Sale Process

Changes Since 2014 Sale Process Selected Changes to Business Performance and Financial Analyses The items listed below are changes in business performance, projections and assumptions and methodologies that have changed since HL’s Preliminary Discussion Materials for the Special Committee dated December 2014  Business, Financial Conditions, or Prospects of the Company(1)  The Company’s FY2014 actual performance (for the fiscal year ended December 31) was slightly better than projected as of December 2014 with actual revenue of $204.4 million versus $201.7 million and actual adjusted EBITDA of $24.0 million versus $22.8 million  For the first quarter ended March 31, 2015, the Company:  Reported net sales of $46.7 million, down slightly from the Q1 2015 budget of $49.3 million  Generated Adjusted EBITDA from continuing operations of $4.9 million, up slightly from the Q1 2015 budget of $4.1 million  Anticipates full-year net sales and adjusted EBITDA from continuing operations in the ranges of $189 to $231 million and $22 to $28 million, respectively  On May 22, 2015 the Company completed the acquisition of Torque Systems, a provider of engineered motion control and automation products, including AC servo motors, DC servo motors, incremental encoders. Torque will be integrated with the Company’s SL-MTI business unit as is expected to contribute 2015 pro-forma revenue and adjusted EBITDA of $8.2 million and $1.0 million, respectfully  The Company is also under LOI to acquirer a manufacturer of custom gears, gearboxes, and assemblies for the military and aerospace market. The target is expected to contribute 2015 pro-forma revenue and adjusted EBITDA of $13.1 million and $3.7 million, respectfully. The Company is in the final stages of confirmatory diligence with the target with an anticipated closing to occur in mid-tolate July 2015  Since the last process the Company has paid down the accrued environmental liability from $18.2 million in December 2014 down to $12.5 million and the total projected spend was reduced from $20.2 million in December 2014 down to $14.9 million  Management Projections(1)  Revenue projections were revised upward slightly to reflect the two acquisitions Growth in EBITDA is projected to accelerate due to the accretive nature of the two transactions  Changes in Financial Analyses (see the next page for further details Refined selected companies  Refined sum-of-the-parts (SOTP) approach  Refined selected companies multiple selection  Added selected transaction approach (1) Per Coffee management

Changes Since 2014 Sale Process Recent Acquisitions A division of: Name: Torque Systems Location: Billerica, MA Description: Provider of motion control and automation products Acquisition Rationale:  Increased total division revenue to ~$60 million with ~$40 million in military and aerospace and ~$20 million in industrial versus current breakdown of $40 million in military and aerospace and $10 million in industrial  Provides more market segment diversity and also more critical mass in the industrial segment, allowing SL-MTI to garner more leverage in market access through both manufacturer’s reps and motion control distributors Synergies:  Reduced overhead costs in SG&A of ~$200 thousand per year  Reduce cost of goods sold by ~$150 thousand per year through cheaper labor Name: Davall Gears Location: Welham Green Village, South Hatfield, UK Description: Davall is a manufacturer of custom gears, gearboxes, and assemblies for the military and aerospace markets. Acquisition Rationale:  Allows SL-MTI to establish an operating site in the EU  Builds a base for sales administration in the EU  Add building blocks to product portfolio that are required to offer higher level assemblies for our customer base Synergies:  Reduced overhead costs in SG&A of ~$300 thousand per year  Minor savings in cost of goods sold through lean manufacturing and lower material cost Pro Forma Financial Summary Pro Forma Financial Summary (1) Coffee’s financials in 2015F include the results of Torque Systems from 5/22/15 to 12/31/15 (2) Coffee’s financials in 2015F include the results of Davall Gears from 7/17/15 to 12/31/15 (3) 2015 Pro Forma EBITDA excludes $309K in one-time costs to achieve synergies and integrate the Torque Systems business (4) 2015 Pro Forma EBITDA excludes $760K in one-time costs to achieve synergies and integrate the Davall business Source: Coffee management (dollars in thousands) PF 2015 2015F(1) 2016F 2017F Revenue $8,281 $4,881 $8,800 $9,500 Pro Forma EBITDA(3) $1,040 $576 $1,291 $1,836 % margin 12.6% 11.8% 14.7% 19.3% (dollars in thousands) PF 2015 2015F(2) 2016F 2017F Revenue $13,198 $5,939 $13,925 $15,098 Pro Forma EBITDA(4) $3,736 $1,682 $4,156 $4,797 % margin 28.3% 28.3% 29.8% 31.8% 

Changes Since 2014 Sale Process Change Summary Analysis Date December 19, 2014 July 13, 2015 Date Provided December 22, 2014 July 15, 2015 Selected Companies Analysis Metrics Capitalized 2014E Adj. EBITDA 2015E Adj. EBITDA LTM Adj. EBITDA 2015E Adj. EBITDA Multiples Selected 6.5x – 7.5x 6.4x – 7.5x 7.0x – 8.5x 7.0x – 8.5x Adj. EBITDA Utilized $22.8 million $24.5 million $26.5 million $27.3 million Median Multiples 8.7x 8.5x 9.2x 9.5x Selected Company Set (in descending order based on Enterprise Value) Power Management: Delta Electronics, TDK, AVX, Power Integrations, Methode Electronics, KEMET, Bel Fuse, XP Power, Cosel, and CyberPower Systems Electronic Filters: AcBel Polytech, Schaffner Holding and CyberPower Systems Motion Control: Danaher, Parker-Hannifin, Delta Electronics, Woodward, Moog, and Allied Motion Technologies Power Management & Electronic Filters: Delta Electronics, TDK, Bel Fuse, XP Power, Cosel, Schaffner Holding and CyberPower Systems Motion Control: Danaher, Parker-Hannifin, Nidec, Woodward, Moog, and Allied Motion Technologies Selected Transactions Analysis Multiples Selected NA 7.5x – 9.0x LTM Adj. EBITDA Utilized NA $26.5 million Median Multiples NA 9.8x Discounted Cash Flow Analysis Discount Rate Range 14.0% - 16.0% 12.5% - 14.5% Terminal EBITDA $39.5 million $41.9 million Gordon Growth Rate NA 2.5% - 3.5% Terminal Multiple 6.5x – 7.5x 6.75x – 7.75x Adjusted EBITDA refers to Earnings Before Interest, Taxes, Depreciation and Amortization, adjusted for certain non-recurring items E refers to Estimated LTM refers to Latest 12 months NA refers to “Not Applicable” 

Changes Since 2014 Sale Process Change Summary (cont.) Analysis Date December 19, 2014 July 13, 2015 Sum of the Parts (“SOTP”) / Break Up Analysis EBITDA Multiple Range EBITDA Multiple Range SLPE 2014E - $8.8 million 2015E - $9.1 million 2014E - 6.5x – 7.5x 2015E - 6.0x – 7.0x LTM - $8.7 million 2015E - $9.1 million LTM - 6.5x – 7.5x 2015E - 6.5x – 7.5x TEAL 2014E - $1.9 million 2015E - $2.7 million 2014E - 4.0x – 5.0x 2015E - 4.0x – 5.0x LTM - $2.8 million 2015E - $2.7 million LTM - 5.0x – 6.0x 2015E - 5.0x – 6.0x MTE 2014E - $10.3 million 2015E - $10.1 million 2014E - 8.0x – 9.0x 2015E - 8.0x – 9.0x LTM - $8.2 million 2015E - $8.0 million LTM - 8.0x – 9.0x 2015E - 8.0x – 9.5x SL - MTI 2014E - $7.9 million 2015E - $10.6 million 2014E - 9.0x – 10.0x 2015E - 8.0x – 9.0x LTM - $13.3 million 2015E - $14.1 million LTM - 9.0x – 10.5x 2015E - 8.5x – 9.5x Corporate(1) 2014E – ($6.2) million 2015E – ($7.9) million 2014E - 7.5x – 8.5x 2015E - 7.1x – 8.1x LTM – ($6.4) million 2015E – ($6.7) million LTM - 7.7x – 8.7x 2015E - 7.1x – 8.1x (1) All EBITDA adjustments are included in Corporate Adjusted EBITDA refers to Earnings Before Interest, Taxes, Depreciation and Amortization, adjusted for certain non-recurring items LTM refers to Latest 12 Months NFY refers to next fiscal year NFY + 1 refers to fiscal year following NFH Source: Adjusted EBITDA, cash and debt balances, potential environmental liabilities and other Company information per Company management 

Changes Since 2014 Sale Process Change Summary (cont.) Analysis Date December 19, 2014 July 13, 2015 Financial Analysis Summary Low High Low High SC – LTM Value / Share NA NA $38.92 $48.59 SC – NFY Value / Share $36.24 $41.61 $40.14 $50.07 ST Value / Share NA NA $42.15 $51.82 DCF Value / Share (Gordon Growth) NA NA $38.04 $46.42 DCF Value / Share (Exit Multiple) $43.22 $51.23 $45.78 $53.49 SOTP Value / Share $37.99 $43.33 $40.33 $47.61 Breakup Value / Share $40.08 $44.90 $41.60 $47.82 Cash Balance(1) $24.0 million $1.9 million Debt Balance(1) $0.0 million $15.0 million Acc. Environmental Liability(2) $18.5 million $12.5 million Deferred Compensation(3) Change of Control Payments(4) (1) Coffee’s cash and debt balance as of 6/30/15 are pro forma adjusted for the contemplated Davall Gears acquisition which is planned to be financed with $5 million in cash and $15 million in new debt (2) Excludes $2.7 million of unaccrued potential environmental liabilities (3) Change of control payments of $2.5 million, as per the company’s latest proxy statement filed on 4/28/15 (4) Deferred compensation on the balance sheet of $1.1 million as of 6/30/15 per Coffee management Adjusted EBITDA refers to Earnings Before Interest, Taxes, Depreciation and Amortization, adjusted for certain non-recurring items LTM refers to Latest 12 Months NFY refers to next fiscal year NFY + 1 refers to fiscal year following NFH Source: Adjusted EBITDA, cash and debt balances, potential environmental liabilities and other Company information per Company management

Changes Since 2014 Sale Process Selected Companies Information Comparison (dollars in millions, except per share values) Stock Price Stock Price1 Stock Price1 LTM NFY LTM CY 2015 LTM CY 2015 Guideline Public Companies Power Management + Quality Delta Electronics Inc. $5.87 $13,582.9 13.3x 13.5x $4.94 $11,116.4 11.3x 11.5x (15.9%) (18.2%) -2.0x -1.9x Bel Fuse Inc. $26.68 $462.4 9.2x NA $71.40 $9,284.8 7.5x 6.4x 167.6% 1907.9% -1.7x NA XP Power Ltd. $21.49 $411.1 10.0x 9.5x $24.55 $469.8 10.9x 10.0x 14.2% 14.3% 1.0x 0.6x TDK Corporation $61.54 $7,971.9 6.3x 6.3x $22.29 $406.0 6.4x NMF (63.8%) (94.9%) 0.0x NA Cosel Co., Ltd. $10.12 $300.0 8.1x 7.2x $11.77 $358.7 10.0x 9.0x 16.3% 19.5% 1.9x 1.9x CyberPower Systems, Inc. $2.01 $118.9 7.1x 6.8x $0.75 $315.6 7.2x 5.6x (62.7%) 165.5% 0.1x -1.2x AcBel Polytech Inc. $1.05 $470.0 8.8x 8.1x $247.69 $178.2 8.1x 9.0x 23590.3% (62.1%) -0.7x 1.0x Schaffner Holding AG $294.26 $198.3 7.5x 7.8x $2.11 $128.4 7.2x 6.8x (99.3%) (35.2%) -0.3x -0.9x Low $1.05 $118.9 6.3x 6.3x $0.75 $128.4 6.4x 5.6x (28.3%) 8.0% 0.0x -0.7x High $294.26 $13,582.9 13.3x 13.5x $247.69 $11,116.4 11.3x 11.5x (15.8%) (18.2%) -2.0x -1.9x Median $15.81 $436.8 8.5x 7.8x $17.03 $382.4 7.8x 9.0x 7.7% (12.5%) -0.7x 1.3x Mean $52.88 $2,939.4 8.8x 8.4x $48.19 $2,782.2 8.6x 8.3x (8.9%) (5.3%) -0.2x -0.1x Motion Control Danaher Corp. $86.27 $59,701.4 13.7x 13.3x $88.00 $63,930.7 13.7x 13.7x 2.0% 7.1% 0.1x 0.3x Parker-Hannifin Corporation $128.27 $19,217.0 12.0x 10.4x $77.75 $23,173.8 17.3x 14.3x (39.4%) 20.6% 5.3x 4.0x Nidec Corporation $68.35 $20,296.4 15.2x 15.9x $113.89 $17,429.2 8.4x 9.0x 66.6% (14.1%) -6.8x -6.9x Woodward, Inc. $49.80 $3,843.4 11.8x 11.3x $53.19 $4,180.1 11.0x 11.2x 6.8% 8.8% -0.8x -0.2x Moog Inc. $71.91 $3,622.8 10.0x 10.4x $70.39 $3,521.5 9.9x 10.0x (2.1%) (2.8%) 0.0x -0.4x Allied Motion Technologies Inc. $20.77 $265.6 9.4x NMF $21.63 $263.5 7.7x NMF 4.1% (0.8%) -1.7x NA Low $20.77 $265.6 9.4x 10.4x $21.63 $263.5 7.7x 9.0x 4.1% (0.8%) -1.7x -1.3x High $128.27 $59,701.4 15.2x 15.9x $113.89 $63,930.7 17.3x 14.3x (11.2%) 7.1% 2.1x -1.6x Median $70.13 $11,530.2 11.9x 11.3x $74.07 $10,804.7 10.5x 11.2x 5.6% (6.3%) -1.4x -0.2x Mean $70.90 $17,824.4 12.0x 12.3x $70.81 $18,749.8 11.4x 11.6x (0.1%) 5.2% -0.6x -0.6x Low $1.05 $118.9 6.3x 6.3x $0.75 $128.4 6.4x 5.6x (28.3%) 8.0% 0.0x -0.7x High $294.26 $59,701.4 15.2x 15.9x $247.69 $63,930.7 17.3x 14.3x (15.8%) 7.1% 2.1x -1.6x Median $38.24 $2,046.4 9.7x 9.9x $38.87 $1,995.7 9.2x 9.5x 1.6% (2.5%) -0.5x -0.4x Mean $60.60 $9,318.7 10.2x 10.0x $57.88 $9,625.5 9.8x 9.7x (4.5%) 3.3% -0.4x -0.3x 12/21/2014 Special Committee Presentation Current Change from Special Committee Presentation Adjusted EV2 Adjusted Enterprise Value2 to Adjusted EBITDA3 Adjusted EV2 Adjusted Enterprise Value2 to Adjusted EBITDA3 Adjusted EV2 Adjusted Enterprise Value2 to Adjusted EBITDA3 Note: The current analysis is calendarized to Coffee’s fiscal year end, whereas, the December analysis did not calendarize the comps (1) Based on closing prices as of 7/13/15 (2) Adjusted Enterprise Value equals equity market value + debt outstanding + preferred stock – cash and cash equivalents (3) Adjusted EBITDA refers to Earnings Before Interest, Taxes, Depreciation, and Amortization adjusted for certain non-recurring items LTM refers to latest twelve months NFY refers to the next fiscal year for which financial information has not been made public Sources: Bloomberg and Capital IQ 

Changes Since 2014 Sale Process Projections Comparison Revenue Adjusted EBITDA $213.5 $226.7 $245.0 $257.0 $270.0 $212.7 $236.4 $249.9 $262.4 $275.5 $0.0 $50.0 $100.0 $150.0 $200.0 $250.0 $300.0 2015F 2016E 2017E 2018E 2019E 2014 Sale Process Projections Updated Projections - 6/30/2015 (2) $24.5 $27.9 $33.5 $36.5 $39.5 $24.7 $31.3 $35.4 $38.8 $41.9 $0.0 $5.0 $10.0 $15.0 $20.0 $25.0 $30.0 $35.0 $40.0 $45.0 2015F 2016E 2017E 2018E 2019E 2014 Sale Process Projections Updated Projections - 6/30/2015 $27.3 (4) $223.3 Difference: ($0.9) $9.7 $4.9 $5.4 $5.5 Difference: $0.2 $3.5 $1.9 $2.3 $2.4 (1) Updated projections 2016E-2019E reflect full pro forma impact of both transactions (2) $223.3 million represents pro forma revenue for 2015 including a full year impact from both transactions (3) The 2015E full year run rate revenue from the acquisitions is $21.5 million (4) $27.3 million represents pro forma EBITDA for 2015 including a full year impact from both transactions (5) The 2015E full year run rate EBITDA from the acquisitions is $4.8 million Adjusted EBITDA refers to Earnings Before Interest, Taxes, Depreciation and Amortization, adjusted for certain non-recurring items Source: Coffee management (1) (3) (5) (1) (millions of USD) 

Appendix Float & Trading Information

Float & Trading Information Float and Trading Information Public Float / Shares Outstanding 90 – Day Average Daily Volume / Shares Outstanding 98.8% 90.3% 89.6% 88.4% 88.2% 87.6% 87.3% 85.7% 85.5% 68.4% 54.4% 54.0% 40.4% 34.8% 72.2% 86.5% 75.2% 0.0% 20.0% 40.0% 60.0% 80.0% 100.0% 120.0% Parker-Hannifin Corporation Bel Fuse Inc. Woodward, Inc. Schaffner Holding AG Delta Electronics Inc. Danaher Corp. Moog Inc. Nidec Corporation XP Power Ltd. AcBel Polytech Inc. Allied Motion Technologies Inc. TDK Corporation Cosel Co., Ltd. CyberPower Systems, Inc. Coffee Median Mean 1.5% 0.9% 0.9% 0.8% 0.6% 0.5% 0.5% 0.4% 0.4% 0.2% 0.2% 0.1% 0.1% 0.1% 0.1% 0.4% 0.5% 0.0% 0.2% 0.4% 0.6% 0.8% 1.0% 1.2% 1.4% 1.6% 1.8% Parker-Hannifin Corporation Bel Fuse Inc. Woodward, Inc. Schaffner Holding AG Delta Electronics Inc. Danaher Corp. Moog Inc. Nidec Corporation XP Power Ltd. AcBel Polytech Inc. Allied Motion Technologies Inc. TDK Corporation Cosel Co., Ltd. CyberPower Systems, Inc. Coffee Median Mean 

Appendix Profiles of Selected Public Companies

Profiles of Selected Public Companies AcBel Polytech Inc. AcBel Polytech Inc. researches and develops, manufactures, and sells Daily Price/Volume Graph power supplies products in Mainland China, the United States, Taiwan, and internationally. It provides a total solution for a range of custom design and high quality power supplies ranging from 3W up to 10,000W per power module. The company offers PC power supply, open frame power supply, server power supply, storage power supply, telecom power supply, power line communication products, as well as adapters, AC/DC adapters, DC/DC converters, LED lighting products, LED street light control systems, AC TO DC converters, backup power supplies. Its products have applications in information technology, communication, consumer electronics, networks, and industrial automation sectors. The company was formerly known as API Technology Co., Ltd. and changed its name to AcBel Polytech Inc. in 1998. AcBel Polytech Inc. was founded in 1981 and is headquartered in New Taipei City, Taiwan. 0 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 $0.0 $0.2 $0.4 $0.6 $0.8 $1.0 $1.2 $1.4 $1.6 $1.8 $2.0 Volume (000s) Closing Price Volume Closing Price 

Profiles of Selected Public Companies Allied Motion Technologies Inc. Allied Motion Technologies Inc. designs, manufactures, and sells motors, Daily Price/Volume Graph electronic motion controls, gearing, and optical encoder products worldwide. It provides motion control technology comprising integrated power electronics, digital controls, and network communications for motor control and power conversion; and fractional horsepower brushless DC motors for medical, industrial, and commercial aviation applications. The company also offers fractional horsepower permanent magnet DC and brushless DC motors for a range of original equipment applications; and brushless DC motors, including servo motors, frameless motors, torque motors, high speed slotless motors, and high resolution encoders and motor/encoder assemblies for medical equipment, semiconductor, industrial, and aerospace and defense markets. In addition, it provides gearing solutions for the commercial and industrial equipment, healthcare, medical, and non-automotive transportation markets; and sub-fractional horsepower motors and motorized solutions, including integrated dives, controls, gearing, and feedback devices. The company sells its products through its direct sales force, independent sales representatives, agents, and distributors. Allied Motion Technologies Inc. was founded in 1962 and is headquartered in Amherst, New York. 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 $0 $5 $10 $15 $20 $25 $30 $35 $40 $45 Volume (000s) Closing Price Volume Closing Price 

Profiles of Selected Public Companies Bel Fuse Inc. Bel Fuse Inc. designs, manufactures, and sells products used in the Daily Price/Volume Graph networking, telecommunication, high-speed data transmission, commercial aerospace, military, broadcasting, transportation, and consumer electronic industries worldwide. It offers magnetic products, such as integrated connector modules; power transformers; SMD power inductors and SMPS transformers; and telecom discrete components. The company also provides power solutions and protection products comprising front-end power supplies; board-mount power products; industrial power products; module products; and circuit protection products. In addition, it offers expanded beam fiber optic connectors, cable assemblies, and active optical devices; copper-based connectors/cable assemblies; radio frequency connectors, cable assemblies, microwave devices, and low loss cables. The company sells its products under the Bel, TRP, MagJack, Signal, Bel Power Solutions, Power-One, Melcher, Stratos, Fibreco, Cinch, AIM-Cambridge, Johnson, Trompeter, Midwest Microwave, Semflex, and Stewart Connector brands through direct strategic account managers, regional sales managers working with independent sales representative organizations, or authorized distributors. Bel Fuse Inc. was founded in 1949 and is headquartered in Jersey City, New Jersey. 0 20,000 40,000 60,000 80,000 100,000 120,000 $0 $5 $10 $15 $20 $25 $30 $35 Volume (000s) Closing Price Volume Closing Price

Profiles of Selected Public Companies Cosel Co., Ltd. Cosel Co., Ltd. manufactures power supplies in Japan and internationally. Daily Price/Volume Graph It offers device-embedded power supplies in metal chassis with input rectifier and output stabilization circuits; device-embedded rugged PCB type power supplies; on-board type power supplies; high power-density modules; and noise filters, as well as AC-DC power supplies and DC-DC converters. The company was formerly known as Elco Co., Ltd. and changed its name to Cosel Co., Ltd. in April 1992. Cosel Co., Ltd. was founded in 1969 and is headquartered in Toyama, Japan. 0 20,000 40,000 60,000 80,000 100,000 120,000 $0 $2 $4 $6 $8 $10 $12 $14 $16 Volume (000s) Closing Price Volume Closing Price

Profiles of Selected Public Companies CyberPower Systems, Inc. CyberPower Systems, Inc. is engaged in the research and development, Daily Price/Volume Graph production, and sale of uninterruptible power systems and power protection products worldwide. Its products include uninterruptible power supplies, such as power redundancy and power protection products for home and enterprise users; surge protection devices to avoid various electrical abnormalities; and power distribution equipment. The company also offers communication interface with environmental monitoring through the Internet or Ethernet to configure and manage UPS, PDU, and other peripherals; PowerPanel, a power management software; and peripherals and accessories for various hand-held mobile devices. CyberPower Systems, Inc. was founded in 1997 and is based in Taipei, Taiwan. 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 1,800,000 2,000,000 $0 $1 $1 $2 $2 $3 Volume (000s) Closing Price Volume Closing Price

Profiles of Selected Public Companies Danaher Corporation Danaher Corporation designs, manufactures, and markets professional, Daily Price/Volume Graph medical, industrial, and commercial products and services worldwide. The company’s Test & Measurement segment provides test, measurement, and monitoring products that are used in electronic design, manufacturing, and technology development; hardware and software solutions to deploy, manage, and secure communication network technologies and services; and tools, toolboxes, and automotive maintenance equipment. Its Environmental segment offers instrumentation and disinfection systems to analyze and manage the quality of water; and solutions and services focused on fuel dispensing, remote fuel management, point-of-sale systems, payment systems, environmental compliance, vehicle tracking, and fleet management. The company’s Life Sciences & Diagnostics segment provides various research tools for scientists to study cells and cell components; and various analytical instruments, reagents, consumables, software, and services for hospitals, physician’s offices, reference laboratories, and other critical care settings. Its Dental segment provides various dental consumables, equipment, and services for the diagnosis, treatment, and prevention of disease and ailments of the teeth, gums, and supporting bone. The company’s Industrial Technologies segment offers equipment, consumables, and software for consumer and industrial products; and mechanical and electromechanical motion control solutions for the automation market. It also provides sensors and control instruments to manufacturing markets and electric utility industry; energetic material systems to systems integrators and prime contractors; and supplemental braking systems for commercial vehicles. Danaher Corporation was founded in 1969 and is headquartered in Washington, the District of Columbia. 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 20,000,000 $0 $10 $20 $30 $40 $50 $60 $70 $80 $90 $100 Volume (000s) Closing Price Volume Closing Price

Profiles of Selected Public Companies Delta Electronics, Inc. Delta Electronics, Inc. is engaged in the research and development, design, Daily Price/Volume Graph manufacture, and sale of electronic control systems, industrial automation, digital display, communication, and consumer electronic products. Its Power Electronics segment offers server, Netcom, workstation, desktop, notebook, LED, display, gaming, industrial, electrical equipment controllers, LCD, and medical power supplies; electronic lighting ballasts; EMI filters; precision motors; fans and fans modules; blowers; mini wind energy shell parts; heat exchangers; optical transceiver, cooling, Bluetooth, and touch panel modules; and RF/wireless, magnetic, networking components, etc. The company’s Energy Management segment provides telecom and industrial power systems, uninterruptible power supplies, precision cooling products, photovoltaic inverters, converters for wind energy, medium voltage drives, electric vehicle charging stations, programmable logic controllers, AC motor drives, AC servo motors and drives, brushless DC motors and drives, human machine interfaces, temperature controllers, encoders, machine vision system, computed numerically controllers, etc. Its Smart Green Life segment offers professional digital, home cinema, educational use, portable digital, and game use projectors; digital electronic media; video conference projection systems; digital signage displays; digital display walls; video system integrated solutions; rent service for projection; professional LED lamps; LED indoor lights, components, and modules; new light engines; LED driver modules and optical components; LED control systems; design and construction of lighting application; green energy integration design and architecture; development automatic speech outbound; interactive voice response; voice keyword spotting solution; and speech analysis automation, as well as voice biometrics with language technology, etc. The company was founded in 1971 and is headquartered in Taipei, Taiwan. 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 20,000,000 $0 $1 $2 $3 $4 $5 $6 $7 $8 Volume (000s) Closing Price Volume Closing Price 

Profiles of Selected Public Companies Moog Inc. Moog Inc. designs, manufactures, and integrates precision motion and Daily Price/Volume Graph fluid controls, and control systems for original equipment manufacturers and end users worldwide. The company’s Aircraft Controls segment offers primary and secondary flight controls for military and commercial aircraft; aftermarket support services; and ground-based navigation aids. Its Space and Defense Controls segment provides controls for satellites and space vehicles, launch vehicles, armored combat vehicles, tactical and strategic missiles, security and surveillance, and other defense applications; systems for gun aiming, stabilization, and automatic ammunition loading for armored combat vehicles; and weapons stores management systems for light attack aerial reconnaissance, ground, and sea platforms. The company’s Industrial Systems segment offers systems for applications in injection and blow molding machinery, metal forming presses, and heavy industry customers in steel and aluminum production; solutions for power generation applications; and systems and components for applications in oil and gas exploration and production, as well as electric pitch controls and blade monitoring systems for wind turbines. This segment also provides electromechanical motion simulation bases for flight simulation and training markets; medical training simulators; and custom test systems and controls for automotive, structural, and fatigue testing. Its Components segment offers slip rings, fiber optic rotary joints, and motors; electromechanical actuators for military, aerospace, and commercial applications; and fiber optic modems. The company’s Medical Devices segment provides portable pumps, stationary pumps, and disposable sets used in the delivery of enteral nutrition for patients; electronic ambulatory infusion pumps with associated administration sets; ultrasonic and optical sensors; and surgical hand pieces. Moog Inc. was founded in 1951 and is headquartered in East Aurora, New York. 100,000 200,000 300,000 400,000 500,000 600,000 700,000 800,000 900,000 $60 $62 $64 $66 $68 $70 $72 $74 $76 $78 Volume (000s) Closing Price Volume Closing Price 

Profiles of Selected Public Companies Nidec NIDEC Corporation manufactures and sells electric motors and related components and equipment worldwide. It offers hard disk drives spindle motors and other small precision motors for optical disk drives, electronic cooling fans, refrigerators, DVD recorders, laser printers, copiers, polygon scanners, automobiles, and other applications, as well as vibration mechanism for mobile phones. The company also provides automotive motors, power-train components, sensors, and electronic controls for power steering systems, dualclutch transmission systems, engine cooling systems, seat adjusters, window lifts, vehicle traction systems, collision avoidance and mitigation systems, and other products; and home appliances motors for air purification systems, washing machines, refrigerators, dish washers, and other products. In addition, it offers commercial and industrial motors and systems for processing lines, rolling mills, mining equipment, heat pump and water heater systems, elevators, escalators, air conditioning systems, commercial food refrigerators, floor care equipment, 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 $55 $60 $65 $70 $75 $80 $85 Volume Closing Price Daily Price/Volume Graph utility and material handling vehicles, aerial lifts, monitoring systems, barrier-free facilities, electric tools, air compressors, marine propulsion systems, wind and photovoltaic power generation systems, and other products. Further, the company offers transfer robots for liquid-crystal-display panels, semiconductor wafers, and other products; card readers; mechanical pressing and food packaging machines; power transmission systems; shutters and lens units for digital still cameras and mobile phones; switches; trimmer potentiometers; precision plastic moldings; plastic metal casings; and music box products, as well as logistic services. It serves hard disk drives, electric household appliances, automation equipment, automotive components, home video game consoles, telecommunication equipment, and audio-visual equipment manufacturers. The company was founded in 1973 and is headquartered in Kyoto, Japan.  

Profiles of Selected Public Companies Parker-Hannifin Corporation Parker-Hannifin Corporation manufactures and sells motion and control Daily Price/Volume Graph technologies and systems for various mobile, industrial, and aerospace markets worldwide. It operates through two segments, Diversified Industrial and Aerospace Systems. The Diversified Industrial segment provides pneumatic, fluidic, and electromechanical components and systems; filters, systems, and diagnostics solutions to monitor and remove contaminants from fuel, air, oil, water, and other liquids and gases; connectors, which control, transmit, and contain fluid; hydraulic components and systems for builders and users of industrial and mobile machinery and equipment; critical flow components for process instrumentation, healthcare, and ultra-high-purity applications, as well as components for use in refrigeration and air conditioning systems, and in fluid control applications for processing, fuel dispensing, beverage dispensing, and mobile emissions; and static and dynamic sealing devices. This segment sells its products to original equipment manufacturers and their replacement markets in manufacturing, packaging, processing, transportation, mobile construction, refrigeration and air conditioning, agricultural, and military machinery and equipment industries. The Aerospace Systems segment offers flight control, hydraulic, fuel, fluid conveyance, and engine systems and components for commercial and military airframe, and engine programs. It also provides electronics thermal management heat rejection systems, and single-phase and two- phase heat collection systems for radar, ISAR, and power electronics. This segment markets its products directly to original equipment manufacturers and end users in the commercial and military aerospace markets. The company markets its products through direct-sales employees, independent distributors, and sales representatives. Parker- Hannifin Corporation was founded in 1918 and is headquartered in Cleveland, Ohio. 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 $0 $20 $40 $60 $80 $100 $120 $140 Volume (000s) Closing Price Volume Closing Price 

Profiles of Selected Public Companies Schaffner Holding AG Schaffner Holding AG develops, manufactures, and distributes electronic Daily Price/Volume Graph systems worldwide. The company operates through Electromagnetic Compatibility, Power Magnetics, and Automotive segments. It offers EMC/EMI filters and chokes, such as small one-phase board-level components and 2500A/690V industrial 3-phase filters; active and passive harmonic filters; and output filters and load reactors that protect electric drive systems, and prevent equipment downtime and premature motor failure, as well as designs and manufactures non-standard dry-type magnetic components. In addition, it develops and manufactures components and subsystems for convenience and safety electronics in cars, as well as components for drive systems in hybrid and electric vehicles. The company’s components are deployed in energy-efficient drive systems and electronic motor controls, wind power and photovoltaic systems, rail technology applications, and machine tools and robotics, as well as in power supplies for various electronic devices in medical technology or telecommunications sectors. Schaffner Holding AG founded in 1962 and is headquartered in Luterbach, Switzerland. 0 2,000 4,000 6,000 8,000 10,000 12,000 14,000 $0 $50 $100 $150 $200 $250 $300 $350 $400 Volume (000s) Closing Price Volume Closing Price 

Profiles of Selected Public Companies TDK Corporation TDK Corporation manufactures and sells electronic components Daily Price/Volume Graph worldwide. The company operates through Passive Components, Magnetic Application Products, Film Application Products, and Other segments. The Passive Components segment provides ceramic capacitors, aluminum electrolytic capacitors, film capacitors, high-frequency components, piezoelectric materials, circuit protection components, and sensors, as well as inductive devices, such as coils, ferrite cores, and transformers. The Magnetic Application Products segment offers recording devices, power supplies, and magnets. The Film Application Products segment provides energy devices, such as rechargeable batteries; and applied films. The Other segment provides mechatronics equipment; and other related products. The company serves electronics and automotive markets. It was formerly known as Tokyo Denki Kagaku Kogyo K.K. and changed its name to TDK Corporation in 1983. TDK Corporation was founded in 1935 and is headquartered in Tokyo, Japan. 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 $0 $10 $20 $30 $40 $50 $60 $70 $80 $90 Volume (000s) Closing Price Volume Closing Price

Profiles of Selected Public Companies XP Power Limited XP Power Limited, an investment holding company, provides power Daily Price/Volume Graph control solutions in Europe, North America, and Asia. The company offers AC-DC power supplies, including open-frame, enclosed, desktop, configurable, and DIN rail power supplies; and DC-DC converters necessary for distributed power architectures. It also provides power solutions for desktop and component power supplies. In addition, the company provides engineering services, such as EMC pre-compliance facilities, thermal management advice, and general pre and post application support. It serves original equipment manufacturers in the fields of industrial, technology, and healthcare markets. XP Power Limited was founded in 1988 and is based in Singapore. 0 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000 100,000 $0 $5 $10 $15 $20 $25 $30 Volume (000s) Closing Price Volume Closing Price 

Profiles of Selected Public Companies Woodward, Inc. Woodward, Inc. designs, manufactures, and services energy control and Daily Price/Volume Graph optimization solutions for the aerospace and energy markets worldwide. Its Aerospace segment provides fuel pumps, metering units, actuators, air valves, specialty valves, fuel nozzles, and thrust reverser actuation systems for turbine engines and nacelles; and flight deck controls, actuators, servocontrols, motors, and sensors for aircraft that are used on commercial and defense fixed-wing aircraft and rotorcraft, as well as in weapons and defense systems. This segment also provides aftermarket repair, overhaul, and other services to commercial airlines, turbine original equipment manufacturer (OEM) repair facilities, military depots, third party repair shops, and other end users. It sells its products to OEMs tierone suppliers, and prime contractors, and through aftermarket sales of components, such as provisioning spares or replacements. The company’s Energy segment designs, produces, and services systems and products for the management of fuel, air, fluids, gases, electricity, motion, and combustion. This segment’s products include power converters, actuators, valves, pumps, injectors, solenoids, ignition systems, governors, electronics and software, power converters, and devices that measure, communicate, and protect electrical distribution systems for use in industrial gas turbines, including heavy-frame and aeroderivative turbines, reciprocating engines, electrical grids, wind turbines and compressors. It sells its products through aftermarket or replacement sales to OEMs, tier-one suppliers, and prime contractors; and provides other related services to OEM customers, as well as directly to end users or distributors. Woodward, Inc was founded in 1870 and is headquartered in Fort Collins, Colorado. 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 1,800,000 $0 $10 $20 $30 $40 $50 $60 Volume (000s) Closing Price Volume Closing Price

Appendix Disclaimer

Disclaimer Disclaimer This presentation, and any supplemental information (written or oral) or other documents provided in connection therewith (collectively, the “materials”), are provided solely for the information of the Special Committee (the “Committee”) of the Board of Directors (the “Board”) of Coffee (the “Company”) by Houlihan Lokey in connection with the Committee’s consideration of a potential transaction (the “Transaction”) involving the Company. This presentation is incomplete without reference to, and should be considered in conjunction with, any supplemental information provided by and discussions with Houlihan Lokey in connection therewith. Any defined terms used herein shall have the meanings set forth herein, even if such defined terms have been given different meanings elsewhere in the materials. 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