services (portion of In-store sales : Take home product sales approx. 72%:28%) • Finished or intermediate products, which can be categorized as follows: • Online sales and Head office pick up • OEM/Food

approx. 71%:29% • Finished or intermediate products, which can be categorized as follows: • Online sales • Head office pick up • OEM/Food Manufacturing under the company’s trademark or per customers

• Finished or intermediate products, which can be categorized as follows: • Online sales and Head office pick up • OEM/Food Manufacturing under the Company’s trademark or per customers’ demand Dessert Café Non

delivery services (portion of In-store sales : Take home product sales approx. 65%:35%) • Sales of beverages and desserts across 11 company-owned outlets under “Mikka” brand • Finished or intermediate

beverages and desserts across 12 company-owned outlets under “Mikka” brand • Finished or intermediate products, which can be categorized as follows: • Online sales and Head office pick up • OEM/Food

“Mikka” brand • Finished or intermediate products, which can be categorized as follows: • Online sales and Head office pick up • OEM/Food Manufacturing under the Company’s trademark or per customers

company-owned outlets under “Mikka” brand • Finished or intermediate products, which can be categorized as follows: • Online sales products and Head office pick up • OEM/Food Manufacturing under the

outlets under “Mikka” brand • Finished or intermediate products, which can be categorized as follows: • Online sales products and Head office pick up • OEM/Food Manufacturing under the Company’s trademark

sold products might be high if retailers offer many intermediate products. On the other hand, if it offers many finished products, the use of sold products emission might be materialistic Emission

reappraisal basis, if the businesses can reliably appraise the fair value. Under the reappraisal basis, such reappraisal shall be made with a sufficient frequency to ensure that the book value does not differ