INDEPENDENT AUDITORS' REPORT ON SCHEDULE The Board of Directors Farm Fresh, Inc.: Under date of February 11, 1997, except as to note 10 which is as of February 21, 1997, we reported on the consolidated balance sheets of Farm Fresh, Inc. and subsidiaries as of December 30, 1995 and December 28, 1996 and the related consolidated statements of loss, stockholder's deficit and cash flows for each of the years in the three-year period ended December 28, 1996 which are included herein. In connection with our audits of the aforementioned consolidated financial statements, we also audited the related consolidated financial statement schedule, Schedule II - Valuation and Qualifying Accounts. This financial statement schedule is the responsibility of the Company's management. Our responsibility is to express an opinion on the financial statement schedule based on our audits. In our opinion, such financial statement schedule, when considered in relation to the basic consolidated financial statements taken as a whole, presents fairly, in all material respects, the information set forth therein. KPMG PEAT MARWICK LLP Norfolk, Virginia February 11, 1997 SCHEDULE II FARM FRESH, INC. AND SUBSIDIARIES VALUATION AND QUALIFYING ACCOUNTS Balance, Amounts Beginning Charged to Balance, of Year Expense Deductions End of Year ------- --------- ---------- ----------- Year Ended December 31, 1994 LIFO Reserve $ 2,730,343 $ 271,000 $ - $ 3,001,343 Allowance for doubtful accounts 402,617 185,000 (338,239) 249,378 Deferred tax asset valuation allowance 9,286,000 3,508,000 - 12,794,000 Year Ended December 30, 1995 LIFO Reserve $ 3,001,343 $ 35,553 $ - $ 3,036,896 Allowance for doubtful accounts 249,378 333,000 (91,048) 491,330 Deferred tax asset valuation allowance 12,794,000 8,011,000 - 20,805,000 Year Ended December 28, 1996 LIFO Reserve $ 3,036,896 $ 318,498 $ - $ 3,355,394 Allowance for doubtful accounts 491,330 649,381 (137,673) 1,003,038 Deferred tax asset valuation allowance 20,805,000 5,974,000 - 26,779,000