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2% 163% 113% 8.4% 2013 NA NA 3.7% 19.1% 20.0% 134% 11.4% 10.4% 43 EFTA00307438 AliphCom Common Stock Valuation As of J une 20. 2011 Gaideline Company Ratio% Roek. Min Slas Motorvla Mohilily Iloldiags. Ine. Kon Corp. Nokia Corporation CN Store Nord ..VS Plaattunica Research In Motion L

ALIPHCOM - COMMON EQUITY VALUATION REPORT As of Julie 20, 2011 Exhibit J: Market Approach: Public Company Market Multiple Method OVERVIEW In the PCMMM, valuation multiples are calculated based on operating data from publicly traded guideline companies. Multiples derived from guideline companies pr

2% 163% 113% 8.4% 2013 NA NA 3.7% 19.1% 20.0% 134% 11.4% 10.4% 43 EFTA00307337 AliphCom Common Stock Valuation As of J une 20. 2011 Gaideline Company Ratio% Roek. Min Slas Motorvla Mohilily Iloldiags. Ine. Kon Corp. Nokia Corporation CN Store Nord ..VS Plaattunica Research In Motion L

ALIPHCOM - COMMON EQUITY VALUATION REPORT As of Julie 20, 2011 Exhibit J: Market Approach: Public Company Market Multiple Method OVERVIEW In the PCMMM, valuation multiples are calculated based on operating data from publicly traded guideline companies. Multiples derived from guideline companies pr

2% 163% 113% 8.4% 2013 NA NA 3.7% 19.1% 20.0% 134% 11.4% 10.4% 43 EFTA00307236 AliphCom Common Stock Valuation As of J une 20. 2011 Gaideline Company Ratio% Roek. Min Slas Motorvla Mohilily Iloldiags. Ine. Kon Corp. Nokia Corporation CN Store Nord ..VS Plaattunica Research In Motion L

ALIPHCOM - COMMON EQUITY VALUATION REPORT As of Julie 20, 2011 Exhibit J: Market Approach: Public Company Market Multiple Method OVERVIEW In the PCMMM, valuation multiples are calculated based on operating data from publicly traded guideline companies. Multiples derived from guideline companies pr