EXHIBIT 21
SUBSIDIARIES OF WEIDER NUTRITION INTERNATIONAL, INC.
ENTITY NAME STATE OF INCORPORATION PARENT CORPORATION
----------- ---------------------- ------------------
Weider Nutrition Group, Inc. Utah Weider Nutrition International, Inc.
WNG Holdings (International) Ltd. Nevada Weider Nutrition Group, Inc.
Weider Nutrition Group (Canada) Ltd. Canada (Nova Scotia) WNG Holdings (International) Ltd.
Weider Nutrition (WNI) Ltd. United Kingdom (England) WNG Holdings (International) Ltd.
Weider Nutrition Group Limited United Kingdom (England) Weider Nutrition (WNI) Ltd.
Weider Nutrition BV Netherlands Weider Nutrition (WNI) Ltd.
Weider Nutrition Limited United Kingdom (England) Weider Nutrition BV
Weider Fitness SARL France Weider Nutrition BV
Weider Nutrition SL Spain Weider Nutrition BV
Weider Nutrition Italia SrL Italy Weider Nutrition BV
Weider Nutrition GmbH Germany Weider Nutrition BV
Aktivkost GmbH Germany Weider Nutrition GmbH
Food-Tech Handelsgesellschaft mbH Germany Weider Nutrition GmbH
HPH Hamburger Pharma Handelsgesellschaft mbH Germany Weider Nutrition GmbH
Haleko Management GmbH Germany Weider Nutrition GmbH
Haleko Hanseatisches Lebensmittelkontor OHG Germany Weider Nutrition GmbH (99%) &
Haleko Management GmbH (1%)
Power Gym Ltd. United Kingdom (England) Haleko Hanseatisches Lebensmittelkontor OHG
Haleko Italia SrL Italy Haleko Hanseatisches Lebensmittelkontor OHG (50%)
Sy-Fra Sportalimenti di Frank Sambo & Co. SAS Italy Haleko Hanseatisches Lebensmittelkontor OHG (50%)
Sports Direct Ltd. United Kingdom (England) Power Gym Ltd. (50%)
WEIDER NUTRITION INTERNATIONAL, INC. AND SUBSIDIARIES
VALUATION AND QUALIFYING ACCOUNTS
YEARS ENDED MAY 31, 1999, 1998 AND 1997
(IN THOUSANDS)
ADDITIONS
BALANCE AT CHARGED TO ADDITIONS
BEGINNING COSTS/ VIA BALANCE AT
DESCRIPTION OF YEAR EXPENSES ACQUISITION DEDUCTIONS END OF YEAR
----------- ----------- ----------- ----------- -----------
ALLOWANCE FOR DOUBTFUL
ACCOUNTS:
1997 ....................... $ 137 $ 151 $ -- $ (76) $ 212
----------- ----------- ----------- ----------- -----------
1998 ....................... $ 212 $ 273 $ -- $ (194) $ 291
----------- ----------- ----------- ----------- -----------
1999 ....................... $ 291 $ 1,094 $ 977 $ (134) $ 2,228
----------- ----------- ----------- ----------- -----------
SALES RETURNS AND
ALLOWANCES:
1997 ....................... $ 1,218 $ 10,126 $ -- $ (10,356) $ 988
----------- ----------- ----------- ----------- -----------
1998 ....................... $ 988 $ 15,396 $ -- $ (14,734) $ 1,650
----------- ----------- ----------- ----------- -----------
1999 ....................... $ 1,650 $ 23,048 $ 196 $ (21,068) $ 3,826
----------- ----------- ----------- ----------- -----------