China Nutrifruit Group (NYSE AMEX:CNGL)

Key financial targets with regards to the reverse merger transaction:

In connection with the Share Exchange Agreement, management entered into a 'make good agreement' and has placed 1,800,261 shares in escrow to secure its obligations to meet specific 'Earnings per Share' targets for 2009 and 2010. If the targets are not achieved, a number of shares derived from a formula will be transferred pro-rata to the investors in the private placement.

Earnings targets: (January Year End)

1. $13.9 million in net income for 2009. (This would imply Earnings Per Share of $. 40)

2. $18.5 million in net income for 2010. (This would imply Earnings Per Share of $0.54)

GeoTeam® Note: We are assuming that these targets use the 2007 tax rate of 12% and 34 million diluted shares outstanding.

Source SEC form 8-K (August 14, 2008)

Earnings targets adjusted for a fully taxed situation:

1. $11.4 millionin net income for 2009. (This would imply Earnings Per Share of $0.33 )

2. $15.2 million in net income for 2010. (This would imply Earnings Per Share of$0.43for 2010)