3.

Assessment on non-financial information In fact, it is important to build up the confidence of the customers or consumers and various stakeholders on a particular company. Therefore, every company will keep improving their companys products as well as companys performance to attract more customers or consumers to consume and stakeholders to invest in the company. Its also not excluded for Dutch Lady Milk Industries Berhad, Fraser & Neave Holdings Berhad (F&NHB), and YEO HIAP SENG (Malaysia) Berhad(YEOS) to get better in the future. Below are some recent enlargements that are being developed and achieved by these three companies. 3.1 Latest news/developments of Dutch Lady Milk Indutries Berhad According to the Business Times online news which written by Zurinna Raja Adam and published on 4th November 2010 stated that Dutch Lady unlikely to raise prices. From this latest news, said that even the cost of the main dairy raw material which is the skimmed milk powder continues to increase, Dutch Lady Milk Industries Bhd is not going to increase its products price at least until next year of June. The managing director Bas van den Berg expressed that the company will be improving on its people and plant efficiency through cost cutting. Besides, he said their company does not have any existing plan that to raise their products prices and as a global company, they aim to keep the prices down as long as they can. As mention early, Dutch Lady is the subsidiary of the Friesland Campina group which is the dairy cooperation owned by 16,000 farmers across Germany, Netherlands ad Belgium. With the sales of RM 39 billion, Friesland Campina is able to control and handle the price fluctuation due to its company size and purchasing power as well. Moreover, the Business Times published on 4th November 2010, and Malay Mail online news published on 8th November 2010 which written by A. Fuad Paiz report that Dutch Lady has launched two new products in UHT milk line which is specifically formulated for various ages of children. The new products named Dutch Lady Kid for children aged between one and six years old, as well as Dutch Lady School milk for children aged six to twelve years old which is formulated with Omega 3 and Omega 6.

Bas van den Berg said these two products are suitable for children who need more nutrition at the rapid physically and mental growth period, as the mixture of Omega 3, Omega 6, vitamin B3 and vitamin B6 can help to enhance brain development in Dutch Lady School milk. Both new milk products also available in full cream, strawberry and chocolate flavor, not only can attract to the children but also increase the sales of products. Bas van den Berg commented on the sales contribution target for the new milk products and said that they will assist the company to attain its growth and achieve the revenue target of RM 1 billion within three years. In addition, Dutch Lady not only launching new products, it has also organized some events to boost up the sales. The company has organized an event named largest Milk Drinking Event on the celebration of World Milk Day 2010. The particular event was held on Sunday 30th May 2010 at Pavilion, Kuala Lumpur. Furthermore, the objective of the event is to spread the benefits of milk to the whole nation Dutch Lady Malaysia. It is supported by Persatuan Pengakap Malaysia, Persatuan Pandu Puteri Malaysia, Malaysia Red Crescent car clubs Association of Honda Clubs, The Boys Brigade in Malaysia, Peugeot Club Malaysia, Club Perdana V6 Malaysia, AMP Radio Networks and Media Prima which created by the Food and Agriculture Organization (FAO) of the United Nation World Milk Day. The purpose is having the opportunities to celebrate the importance of milk and milk industries to worldwide societies. 3.2 Latest news/developments of Fraser & Neave Holdings Berhad(F&N) Based on the extension of the Coca-Colas agreement, the bottling and distributing contract between Fraser & Neace Holding Berhad (F&N) and The Coca-Cola Company (TCCC) was expired on 26th January 2010. Therefore, both companies agreed to extend the agreement from 27th January 2010 until 30th September 2010. F&N will add some 50 additional products with exclusion of cola and lemon-lime carbonated drinks to its wide-ranging portfolio because part of its corporate manufacturing and marketing are restructured. F&N has developed new products to expand its markets to both domestic and export markets with manufacturing and marketing activities. The new products might include hot filled juice, new tea, energy drink, Asian soft drink and water. The

justification of both parties on the extension is they believed that it will be beneficial to them in another 1 year 8 months which available in planning and executing future plans, and hope its will smoothen the evolution process as well as minimize the interruption to the business. According to just-drinks.com editorial team, published on 11th February 2010 report that F&N Beverages signs Red Bull distribution deal. F&N Beverages Marketing which is the soft drinks division under Fraser & Neave Industries Holdings has signed a five-year agreement with Allexcel Trading Sdn Bhd to sell and distribute Red Bull energy drink in Malaysia. The agreement was effective on 1st April 2010 and the firm said the amount of RM 120 million was contributed in the revenue in the first full-year or about 10% of F&N Beverages sales revenue. The CEO of F&NHB, Tan Ang Meng said that their company might have the mutual benefits since there are opportunities to associate with leading beverages companies in order to enlarge F&Ns network of business. Besides, Tan Ang Meng also said their company is proud to welcome Red Bull joint together in their F&N portfolio as Red Bull is a world class brand. In between, the collaboration of these two companies will cover all Red Bull products which available in Malaysia currently, it might comprise product of Red Bull Less Sugar, Red Bull bottles (150ml) and Red Bull Gold cans (250ml). Most of these products are also imported from Thailand at this time but the contract covers only east and west Malaysia. Both parties believed that their collaboration will help each other further strengthen the soft drinks division to their company performance in future. 3.3 Latest news/developments of YEO HIAP SENG (Malaysia) Berhad (YEOS) From the Business Times article which published on 12nd November 2010, the sales of Yeo Hiap Seng (Malaysia) Berhad is estimated to increase by four times in the festival season which starts from the Hari Raya Aidilfitri in September 2010 to Chinese New Year in February 2011. After launching the Chrysanthemum Tea Month campaign at the same day, the Marketing General Manager, Vincent Chui said next year their company market share is aimed to increase in the non-alcoholic beverages segment by one to two percent. YEOS now is holding 40 percent share in the market segment and it

would be launching new products in 2011 which is after the Chinese New Year, said by Vincent Chui. In additional, he also said that the company needs to take six months to complete the research and development to develop the new products to market. On the other hand, the company has carried up the activities such as coloring contest, fashion contest and mini exhibition in the Chrysanthemum Tea Month campaign. Besides, the outlets
nationwide which selected by the company are offering a special promotion price of Chrysanthemum tea products which is the best selling product of YEOS and has contributed 30 percent to its annual sales last year.

Currently, YEOS has launched a new Asian Drinks and Ready-To-Drink tea in PET 500ml with packed bottle which are convenient to consumers. The favorite that can be chosen by the consumers are included Chrysanthemum Tea & Wintermelon which is lightly sweetened, fragrant Lychee & Sugar Cane Drink to refreshing Ice Green Tea, Lemon Barley Drink with tangy taste, fresh Ice Lemon Tea and fruity burst of Ice Peach Tea. Besides, the company also produces YEOS Chrysanthemum Tea, Wintermelon Tea and Ice Lemon Tea in less sugar for those consumers are more aware to health. It also has the Healthier Choice certificate which approved by HPB. Those products are now available in convenient stores, supermarkets, provision stores as well as mini marts. Moreover, YEOS has also organized a lot of events to promotion by using the companys products during this year. Some of the events are consist of H-TWO-O Ultimate Dance Challenge, Pink Dolphin Save the Earth Bottle Art Competition, Mr & Miss Glow in Pink! Contest, and S.LEAGUE H-TWO-O Ultimate Move 2010. The event of H-TWO-O Ultimate Dance Challenge was held at Junction 8 on 9th January 2010, the challenges are the dancers would be competed whether it is tough balancing act using their head or hands. The purpose to organize Pink Dolphin "Save the Earth" Bottle Art Competition is to encourage the students to come out with creative ways to protect the environment by reducing, reusing and recycling Pink Dolphin plastics bottles. For the event of Mr & Miss Glow in Pink! Contest was organized by Pink Dolphin which is to encourage the young people nowadays to share their experiences on how they achieved their healthy glow lead to their healthy lifestyle. Furthermore, the event of S.LEAGUE H-TWO-O Ultimate Move 2010 is a competition of Song Writing and Singing Contest.

This event is a joint teamwork between H-TWO-O and S.League which is at its fourth year operation. Hence, YEOS manages to increase the products sales by promoting their products through organizing various type of event to attract all aged of consumers.