LidoIsleAdvisors.com ALL RIGHTS RESERVED | 369 San Miguel Dr., Suite 300, Newport Beach, CA 92660 | Phone: 949-461-1137 PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. FUTURES AND OPTIONS RISK DISCLOSURE STATEMENT THE RISK OF LOSS IN TRADING COMMODITIES CAN BE SUBSTANTIAL. YOU SHOULD THEREFORE CAREFULLY CONSIDER WHETHER SUCH TRADING IS SUITABLE FOR YOU IN LIGHT OF YOUR FINANCIAL CONDITION. THE HIGH DEGREE OF LEVERAGE THAT IS OFTEN OBTAINABLE IN COMMODITY TRADING CAN WORK AGAINST YOU AS WELL AS FOR YOU. PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURE RETURNS. THE VALUE OF INVESTMENTS MAY GO DOWN AS WELL AS UP. PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 2 Lido Isle Advisors is a boutique alternative investment firm focused on serving the individual investor in selecting what we believe to be premier alternative investments. Our expertise lies in statistical research, extensive due diligence, elite client service, and a true focus on serving the unique interests and needs of each client we have the privilege to serve. PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 3 Risk Management for Baking Operations By Edgard Cabanillas Associated Person Lido Isle Advisors, Newport Beach, CA PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 4 Outline – Baking Operations Hedging Introduction to Baking Operations II) Understanding Wheat Flour Markets III) Basics of Futures Hedging IV) Baker’s Pricing Options (HRW) V) Baker’s Pricing Options (HRS) VI) Price Forecasting VII) About Our Company I) PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 5 Part I – Introduction to Baking Operations PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 6 Baking Operational Costs Fixed Costs Equipment (Oven, Mixer, Cutter/ Divider) Storage Silos & Bins Rent/ Mortgage (Land & Plant) Variable Costs Labor, Personnel Ingredient (Flour, Sugar, Salt) Energy (Natural Gas, Gasoline) Distribution Costs Transportation (Gasoline) PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 7 Primary Ingredient Costs Baker’s Patent Flour and / or Spring Standard Patent Flour (95 % of budget) Yeast Water Dough Conditioners Sugar Vegetable Oil Salt Preservatives PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 8 Part II – Understanding Wheat Flour Markets PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 9 Baker’s Patent Flour Market Made from Hard Red Winter Wheat ◦ HRW grown in Kansas, Oklahoma, Texas, Nebraska Milled in Midwest and in L.A. Pricing based on Cash Markets & Futures Markets Cash Markets based on Transport Cost from Growing areas to Mills & on Local Market Supply and Demand Futures Markets in Kansas City Wheat Futures Major Suppliers: ADM, Cargill, ConAgra, Cereal Food Protein on Flour basis – 11.0 to 12.0 % (12mb) PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 10 Spring Standard Patent Flour Made from Hard Red Spring Wheat HRS is grown in North Dakota, Minnesota, Montana and the Canadian Prairies (CWRS) Milled in the Northern Plains, Canada and Midwest Pricing based on Cash markets & Futures markets Cash Markets based on Transport Cost from Growing areas to Mills & on Local Market Supply and Demand Futures Markets in Minneapolis Wheat Futures Major Suppliers – ADM, Cargill, ConAgra, General Mills Protein on Flour basis – 12.0 to 14.0 % (12mb) PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 11 Flour Prices vs. KC Futures Price History 1993- 2012 40.00 35.00 14.0000 12.0000 30.00 10.0000 25.00 8.0000 L.A. Flour Prices ($ / cwt) 20.00 K.C. Nearby Futures ($/bu) 6.0000 15.00 4.0000 10.00 5.00 0.00 2.0000 0.0000 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 -9 -0 -0 -0 -0 -0 -0 -0 -0 -0 -0 -1 -1 -1 -9 -9 -9 -9 -9 -9 ep Sep Sep Sep Sep Sep Sep Sep Sep Sep Sep Sep Sep Sep Sep Sep Sep Sep SepJan S 3176532175432- 2003 02 01 06 05 04 PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 12 Flour prices vs. Mpls Futures Price History (1993-2012) 50.00 25.0000 45.00 40.00 20.0000 35.00 30.00 15.0000 Mpls Flour Price ($ / cwt) Mpls Nearby Futures ($/bu) 25.00 20.00 10.0000 15.00 10.00 5.0000 5.00 0.00 0.0000 93 -94 -95 -96 -97 -98 -99 -00 -01 -02 -03 -04 -05 -06 -07 -08 -09 -10 -11 -12 nn n n n n n n n n n n n n n n n n n n Ja -Ja -Ja -Ja -Ja -Ja -Ja -Ja -Ja -Ja -Ja -Ja -Ja -Ja -Ja -Ja -Ja -Ja -Ja -Ja 7 5 4 3 2 7 6 5 4 2 1 7 6 01 07 06 05 03 02 01 PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 13 Flour Prices vs. Mpls Wheat (2007) 6.0000 10.00 4.0000 5.00 2.0000 0.00 0.0000 D ec -0 7 Flour Prices ($/cwt) Mpls Nearby Futures ($ / bu) 7- -0 ov -0 N 2- 5O ct 7- 1Ju n ay 7 4M 6Ap r-0 -0 7 ar M b0 Fe 2- -0 7 2- 5Ja n 7 15.00 7 8.0000 Se p07 20.00 6Ju l-0 7 3Au g07 10.0000 -0 7 25.00 -0 7 12.0000 7 30.00 PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 14 Part III – Basics Of Futures Hedging PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 15 Hedging Flour Price Risk with Kansas City Wheat Futures Correlation between L.A. Flour Prices & K.C. Futures is 99 % (sources KCBOT & Sosland Publications) Wheat Millers base local pricing for flour on L.A. cash HRW market and Kansas City Wheat Futures Wheat Millers use Kansas City Wheat Futures to hedge their input wheat costs as well Large Corporations (i.e. Safeway, Kroger, ADM, ConAgra, Cargill) use hedging programs for purchasing of many food commodities PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 16 Hedging Flour Price Risk with Minneapolis Wheat Futures Correlation between Mpls Spring Flour Prices & Mpls Futures is 99 % (sources MGE & Sosland Publications) Wheat Millers base local pricing for flour on Mpls cash HRS market and Minneapolis Wheat Futures Wheat Millers use Minneapolis Wheat Futures to hedge their input wheat costs as well Large Corporations (i.e. Safeway, Kroger, ADM, ConAgra, Cargill) use hedging programs for purchasing of many food commodities PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 17 Assessing Risk & Reward Calculate Total Flour Usage per year, month, week Convert Flour Usage per pound to Wheat Usage per bushel ◦ Flour (lbs) / 0.76 = Gross Wheat Volume (lbs) Then calculate Gross Wheat Volume (lbs) / 60 = Wheat Volume (bushels) Finally calculate Wheat Volume (bushels) / 5000 = # KC Wheat Contracts Consider Current Flour Supply Proposals & Prices vs. Historical Flour Pricing and Wheat Futures Prices PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 18 Part IV – Baker’s Pricing Options (Patent Flour – HRW) PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 19 Patent Wheat Flour Purchasing Option 1 – Buy Wheat Flour @ Spot Market Option 2 – Buy Wheat Flour for Extended Coverage Option 3 – Buy Wheat Futures as Substitute Purchase/Hedging Strategy for Wheat Flour Option 4 – Buy Wheat Futures Options as Substitute Purchase/ Hedging Strategy for Wheat Flour Option 5 - Combination of Wheat Futures & Options as Flour Hedging Strategy PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 20 Option 1: Spot Market (2007) Bakery in L.A. buys Wheat Flour from Miller Supplier at spot prices every week based on current market price (based on 250,000 cwts per year) Example of this option in 2007 would have been the most expensive Published prices (as in slide # 11) shows an increasing flour price through the duration of 2007 Total Costs of Flour Purchases (2007)- $4,787,740.38 PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 21 Option 2 : Forward Purchases Bakery forward contracts flour prices with Miller Supplier for extended period of time (i.e. 12 months) For example, Bakery & Flour Supplier agree to $ 14.90/ cwt for daily deliveries for ALL of 2007, as early January prices started at $ 14.90/ cwt In this example, total Flour Purchase Costs for 2007 are $3,725,000.00 Savings in Flour Purchase Budget : $ 1,062,740.38 Typically, Suppliers will NOT contract out 6-12 months ahead on sales with their bakery customers PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 22 Option 3 : Hedging with Futures (a) Bakery can decide to use KC Wheat Futures as hedging strategy for flour purchases, while flour purchases continue weekly as per Option 1 For example, Bakery decides to buy Futures coverage in January for all of 2007 because of bullish opinion Purchases of total 110 ctrs of KC Futures on 1/5/2007 ◦ KWH7 $ 4.8125/bu ◦ KWN7 $ 4.8625/bu ◦ KWZ7 $ 4.9950/ bu KWK7 KWU7 $ 4.9150/ bu $ 4.9200/bu PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 23 Option 3 : Hedging with Futures (b) As Bakery makes Flour purchases in spot market, they lift the KC Wheat Futures hedge, thus offsetting higher costs in flour with gain in Futures markets Total costs for Flour Purchases 2007: $ 4,787,740.38 Futures Hedge Offset : $ 910,641.24 Net Costs for Flour Purchases $ 4,787,740.38 - $ 910,641.24 $ 3,877,099.14 PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 24 Option 3: Hedging with Futures (c) Please note that Futures contracts are at a highly leveraged instrument, approximately 9-10 % of contract value. This margin does fluctuate based on price volatility and contract price. The benefit of hedging with futures is that one is only required to deposit a portion of the contract value. In today’s prices, 110 contracts KC futures in this example is only $ 343,750 based on $ 3125 margin (deposit) per contract vs. total contract value of $ 3,833,500.00 PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 25 Option 4 – Hedging with Options An Options contract is one between a buyer and a seller that gives the buyer of the option the right, but not the obligation, to buy or to sell futures Example, Bakery is bullish wheat futures and believes that KWN futures will rise to $ 7.00/ bu, while currently KWN is $ 5.19 ½ / bu (3/4/10). Bakery buys $ 7.00 / bu CALL at $ 0.04/bu, option If KWN reaches $ 7, Buyer own futures at fraction of the cost. If KWN does not, then option buyer forfeits the cost of $ 7 call (i.e. $ 0.04/ bu) and buys cheaper futures at the market PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 26 Option 5 – Futures & Options Combined Strategy Processors & Manufacturers use a combination of Futures & Options strategies to hedge their purchases and sales For example, Short-term volatility can lead to the utilization of short-term bearish strategy of options with long-term bullish futures hedging strategy or vice versa A combination of Futures & Options strategy allows for the hedging entity to minimize cost exposure in such volatile commodity markets PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 27 Part V – Baker’s Pricing Options (Spring Flour – HRS) PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 28 Spring Flour Purchasing Program Option 1 – Buy Wheat Flour @ Spot Market Option 2 – Buy Wheat Flour for Extended Coverage Option 3 – Buy Wheat Futures as Substitute Purchase/Hedging Strategy for Wheat Flour Option 4 – Buy Wheat Futures Options as Substitute Purchase/ Hedging Strategy for Wheat Flour Option 5 - Combination of Wheat Futures & Options as Flour Hedging Strategy PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 29 Option 1 – Spot Market (2007) Bakery in Minneapolis buys Wheat Flour from Miller Supplier at spot prices every week based on current market price (based on 250,000 cwts per year) Example of this option in 2007 would have been the most expensive Published prices (as in slide # 12) shows an increasing flour price through the duration of 2007 Total Costs of Flour Purchases (2007)- $ 4,154,567.31 PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 30 Option 2: Forward Purchases Bakery forward contracts flour prices with Miller Supplier for extended period of time (i.e. 12 months) For example, Bakery & Flour Supplier agree to $ 12.05/ cwt for daily deliveries for ALL of 2007, as early January prices started at $ 12.05/ cwt In this example, total Flour Purchase Costs for 2007 are $3,012,500.00 Savings in Flour Purchase Budget : $ 1,142,067.31 Typically, Suppliers will NOT contract out 6-12 months ahead on sales with their bakery customers PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 31 Option 3: Hedging with Futures (a) Bakery can decide to use Mpls Wheat Futures as hedging strategy for flour purchases, while flour purchases continue weekly as per Option 1 For example, Bakery decides to buy Futures coverage in January for all of 2007 because of bullish opinion Purchases of total 110 ctrs of KC Futures on 1/5/2007 ◦ MWH7 $ 4.87/bu ◦ MWN7 $ 4.95/bu ◦ MWZ7 $ 5.00/ bu MWK7 MWU7 $ 5.03/ bu $ 5.06 ½/ bu PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 32 Option 3: Hedging with Futures (b) As Bakery makes Flour purchases in spot market, they lift the Mpls Wheat Futures hedge, thus offsetting higher costs in flour with gain in Futures markets Total costs for Flour Purchases 2007: $ 4,154,567.31 Futures Hedge Offset : $ 910,641.24 Net Costs for Flour Purchases $ 4,787,740.38 - $ 982,229.46 $ 3,805,510.92 PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 33 Option 3: Hedging with Futures (c) Please note that Futures contracts are a highly leveraged instrument, approximately 9-10 % of contract value. This margin does fluctuate based on price volatility and contract price. The benefit of hedging with futures is that one is only required to deposit a portion of the contract value. In today’s prices, 110 contracts Mpls futures in this example is only $ 314,600 based on $ 2860 margin (deposit) per contract vs. total contract value of $ 4,504,500.00 PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 34 Option 4: Hedging with Options An Options contract is one between a buyer and a seller that gives the buyer of the option the right, but not the obligation, to buy or to sell futures Since Minneapolis Options market is relatively illiquid, we like to use either K.C. Wheat options and/ or Chicago Wheat options. Example, Bakery is bullish wheat futures and believes that KWN futures will rise to $ 7.00/ bu, while currently KWN is $ 5.19 ½ / bu (3/4/10). Bakery buys $ 7.00 / bu CALL at $ 0.04/bu, option If KWN reaches $ 7, Buyer own futures at fraction of the cost. If KWN does not, then option buyer forfeits the cost of $ 7 call (i.e. $ 0.04/ bu) and buys cheaper futures at the market PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 35 Option 5: Futures & Options Combined Strategy Processors & Manufacturers use a combination of Futures & Options strategies to hedge their purchases and sales For example, Short-term volatility can lead to the utilization of short-term bearish strategy of options with long-term bullish futures hedging strategy or vice versa A combination of Futures & Options strategy allows for the hedging entity to minimize cost exposure in such volatile commodity markets PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 36 Part VI – Price Forecasting PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 37 2012 Strategy : Risk Management As we look at both futures markets below (02/13/2012 closes): ◦ ◦ ◦ ◦ ◦ KWH KWK KWN KWU KWZ $ 6.84 ¼ $ 6.89 ¾ $ 6.97 ¾ $ 7.10 ¼ $ 7.28 ¾ /bu /bu /bu /bu /bu MWH MWK MWN MWU MWZ $ 8.15 ½ /bu $ 8.06 ¾ /bu $ 7.96 /bu $ 7.70 /bu $ 7.74 ½ /bu PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 38 Price Forecasting Apart from price analysis for HIGH GRAIN costs such as grains and related products, our job is also to help with forecasting and hedge analysis for other food input products, such as soybean oil, sugar, cocoa. Also keep in mind HIGH ENERGY cost constraints. We can help with analysis on non-food products that affect the bottom line, such as energy lines like natural gas, gasoline and heating oil (related to diesel fuel). We are here to help you to minimize costs and maximize profits using futures & options as hedging tools! PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 39 Part VII – About Our Company PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 40 Hedging Program Contacts Please feel free to ask any questions or comments at this time. You can always reach me at the following: Lido Isle Advisors 369 San Miguel Drive # 300 Newport Beach, 92660 Email: edgard@lidoisleadvisors.com Telephone: 949-461-1139 PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 41 CEO Anthony Lazzara has been featured in... PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 42 The Lido Isle Advisors Advantage • Proprietary CTA Selection Methodology • Full Transparency with Daily Position Statements • No Lock-Ups of Client Capital • Managed Futures Experts, Customizing the Investment To Each Client • Extensive Industry Network PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 43 About the Presenter Edgard Cabanillas has been trading futures and commodities for over 18 years. He is an Associated Person with Lido Isle Advisors. Starting in 1994, he began his trading career with a major grain exporting company until 2001. Subsequently, he started brokering cash grain and other ag markets in the U.S. and overseas. At the time, he focused on cash grain trading in wheat, corn, and soybean complex and futures spread trading. Since his start as a Series 3 broker in January 2010, Mr. Cabanillas has incorporated his passion for spread trading in the grain and ag markets into other futures markets such as financials, currencies, softs, energies and metals. With a view to risk and diversification, he offers his clients specific spread trading strategies that help complement their commodity trading portfolios. He also works closely with producers and grain related companies on their commodity hedging needs. PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 44 Leadership Anthony Lazzara: Began career on floor of the Chicago Board of Trade in 1990, and spent 10 years as a trader and floor broker for high-profile financial institutions like Merrill Lynch, Deutsche Bank and Salomon Brothers.During this time he executed as much as $100 billion in interest rate futures contracts annually. - Mr. Lazzara is a member of the Chicago Mercantile Exchange. - Mr. Lazzara brings more than 20 years of trading experience in fixed income, equities, oil products, energies, and grains markets. Jason Rotman: Mr. Rotman is a graduate of Princeton University, where he majored in Psychology and played varsity football for 4 years. - He began his career in 2002 in Chicago, trading futures on the Eurostoxx index for Resource Trading Group. He then traded US government bond futures at Refco Trading Services, becoming one of the largest volume 10yr Note traders of the firm. - He has created a proprietary measurement formula to evaluate CTAs which is an additional unique element to working with Lido Isle Advisors. PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 45 Types of Accounts We Service • Individual • Self-Directed IRAs • Trusts • Corporate (LLC, LP) PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 46 Contact us to Inquire or Open Your Account www.lidoisleadvisors.com phone: 949-461-1139 email: edgard@lidoisleadvisors.com PAST PERFORMANCE IS NOT NECESSARILY INDICATIVE OF FUTURES RESULTS. TRADING COMMODITY FUTURES AND OPTIONS IS SPECULATIVE, INVOLVES RISK OF LOSS, AND IS NOT SUITABLE FOR ALL INVESTORS. 47