7.

Financial Data and Non-Financial Performance Indicators (NFPIs)

A. Financial projections
WRSX Group's financial projections demonstrate a trajectory of steady growth and improved
profitability over the next three years. The company's monetary projections indicate a
consistent upward trend, with revenues expected to increase in alignment with industry
averages.

PARAMETER YEAR 0 YEAR 1 YEAR 2 YEAR 3

Sales Revenue 200M 225M 240M 255M
PBIT 33M 38.7M 43.92M 48.96M
PBIT Margin 16.5% 17.2% 18.3% 19.2%

Table.3.1

B. Key assumptions made in the prospective financial forecast

Several fundamental presumptions form the basis of WRSX Advertising Company's
prospective financial forecast. First, the business expects consistent revenue growth, either on
par with or marginally faster than the industry's predicted 4% yearly growth rate. Through
cost management techniques, efforts will be made to progressively raise the Profit Before
Interest and Taxes (PBIT) margin toward the industry average of 19% while also lowering
the staff cost ratio from 63% to 57% by the third year. The corporation also wants to raise
Return on Capital Employed (ROCE) to the 15% industry norm, mainly through initiatives to
expand margins. To take advantage of industry trends, such as larger firms acquiring smaller
specialized agencies, especially in the digital advertising space, a cautious acquisition
strategy is also envisaged. The following assumptions serve as the foundation for WRSX
Advertising Company's financial forecasting and strategic planning for the ensuing three
years. They take into account market trends, operational efficiencies, and currency variations.

C. NFPI projections for the next three years

Over the next three years, WRSX Advertising Company is expected to make substantial
progress as we use the findings from the ADCOM Industry Benchmark Survey to fine-
tune our strategy in several important domains. Our goal is to draw in and keep customers
by improving value-added services, market research, and creativity. In addition, our
emphasis on change management and strategic leadership will improve our leadership
skills, and our CSR practices will be strengthened by our increased attention to ethics,
governance, and sustainability. Additionally, we hope to maximize economies of scale
and take advantage of collective buying power by streamlining supplier management and
procurement processes. We anticipate gains in several areas, including client satisfaction,
procurement efficiency, leadership capability, risk management, growth management, and
CSR. Improved capacity for entrepreneurship, acquisition management, cautious capital
management, and strategic talent retention/acquisition, enhanced governance, and
 sustainability initiatives, we are well-positioned to elevate our performance and drive
sustainable growth by realizing group-wide synergies.

60

50

40
Management
of growth
Leadership
30 Capability
CSR
Client
Attraction
20 and retention

10

0
Year 0 Year 1 Year 2 Year 3

D. Key assumptions made in prospective NFPI success

The strategic business strategy of WRSX Advertising Company centers on the
implementation of critical activities aimed at mitigating the deficiencies found in the
ADCOM Industry Benchmark Survey and promoting non-financial performance
enhancement. Better acquisition integration and organic development by fostering
entrepreneurship are given priority, along with enhanced governance, ethics, and
sustainability policies and activities, as well as a reinvigorated strategic focus and leadership
from the Board. The plan also calls for spending money on bringing in and keeping top
people for the entire organization, putting group-wide initiatives into action to take advantage
of scale in media production and buying, and keeping up the creative process while
improving client service. The endeavors above demonstrate a dedication to ongoing
enhancement, conforming to optimal industry standards, and fostering sustained prosperity
and competitiveness for WRSX Advertising Company.

E. Share price projections for the next three years

Based on the company's strategic initiatives to address weaknesses found in the ADCOM
Industry Benchmark Survey, restore investor confidence, and long-term growth, share price
projections for WRSX Advertising's share price projections for the next three years show a
gradual recovery from a period of decline, with an increase expected to be driven by strategic
initiatives aimed at improving non-financial performance measures and continuing to invest
in talent and utilizing group-wide synergies for enhanced operational efficiency.

Chart Title
4
3.8
3.5
3.3
3
2.8
2.5 2.5

1.5

0.5

0
Year 0 Year 1 Year 2 Year 3

Share Price

F. Key assumptions made in prospective share price forecast

The market regains confidence in WRSX as the company delivers on operational and
financial metrics, with improving NFPI scores, particularly in leadership, governance, and
sustainability, alongside achieving projected revenue growth and margin expansion, resulting
in a gradually increasing P/E multiple. Assuming no major negative surprises or adverse
industry developments, the share price upside hinges on WRSX's successful execution of
strategic initiatives and objectives over the next three years, with the market poised to re-rate
the shares higher upon clear evidence of sustained performance improvements across
financial and non-financial parameters.