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The following is an excerpt from a 8-K SEC Filing, filed by IMPERIAL SUGAR CO /NEW/ on 5/29/2003.

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EXHIBIT 99.1

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Investor Presentation

May 29, 2003



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Forward-Looking Statements


A number of the statements in this presentation are forward-looking statements. Except for the historical information contained in this presentation, the statements in this presentation are forward-looking statements that are made pursuant to the "safe harbor" provisions of the Private Securities Litigation Act of 1995. Statements regarding future market prices and margins, future operating results, sugarbeet acreage, operating efficiencies, future government action, cost savings, our liquidity and ability to finance our operations, and other statements that are not historical facts contained in this presentation, are forward-looking statements. Forward-looking statements involve risks, uncertainties and assumptions, including market factors, energy costs, the effect of weather and economic conditions, farm and trade policy, our ability to realize planned cost savings, the available supply of sugar, available quantity and quality of sugarbeets, actual or threatened acts of terrorism or armed hostilities, legislative, administrative and judicial actions and other factors. Forward-looking statements are based on management's current expectations and beliefs and are subject to a number of factors and uncertainties that could cause actual results to differ materially from those described in the forward-looking statements. Many of these factors are beyond our ability to control or predict. Management cautions against placing undue reliance on forward-looking statements or projecting any future results based on such statements or present or future earnings levels. Should one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect, actual outcomes may vary materially from those indicated. All forward-looking statements in this presentation are qualified in their entirety by the cautionary statements contained in this section and elsewhere in this presentation and in our Form 10-K for the year ended September 30, 2002, our most recent Form 10-Q reports and our other filings with the SEC. We are under no obligation to (and expressly disclaim any such obligation to) update or alter the forward-looking statements whether as a result of new information, future events or otherwise. This presentation does not constitute an offer of any securities for sale.

Note on EBITDA:

Earnings before interest, taxes, depreciation & amortization (EBITDA) is not a measure of financial performance under generally accepted accounting principles and should not be considered in isolation from or as a substitute for net income or cash flow measures prepared in accordance with generally accepted accounting principles or as a measure of liquidity. Additionally, EBITDA may not be comparable to other similarly titled measures of other companies. We have included EBITDA as a supplemental disclosure because our management believes that it provides useful information regarding our ability to service debt and to fund capital expenditures and provides investors a helpful measure for comparing our operating performance with the performance of other companies that have different financing and capital structures or tax rates. In addition, our bank credit agreement contains covenants depending on EBITDA, adjusted to exclude the effect of certain charges and credits.

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Discussion Agenda


I. Sugar Industry Overview

II. Company Overview

III. Financial Overview

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Major Business Themes


Well Positioned in the Industry

Customers

Geography

Critical Mass

Brands

Strong Balance Sheet

Competitive Differentiation

Management

IT Infrastructure

Total Selling Solution; Cross Functional Coordination

Commodities Management

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Sugar Industry Overview



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Sugar Industry Overview


Sugar Value Chain

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Sugar Industry Overview


Industry Consolidation

1988 Sugar Market Profile*

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2002-2003 Sugar Market Profile*

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* Sugar market profile reflects estimated cwt. marketed by company based on management's estimates.

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Sugar Industry Overview


Cane Sugar-Processing Summary

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Sugar cane is harvested and processed into raw sugar at sugar mills near the cane fields

Raw sugar is typically 96.0-99.5% sucrose and can be readily transported in bulk

Raw sugar is not normally fit for human consumption as-is

Refineries further process the raw sugar into a range of finished products

Refining involves melting, clarifying, filtering, boiling and drying the raw sugar to remove impurities

Sugar cane refineries operate year round and can be located near the mills or near the centers of consumption

Drivers of cane sugar manufacturing economics include daily production rate
(melt), sucrose refining losses and operating efficiency

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Sugar Industry Overview


Beet Processing Summary

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Growers harvest beets and deliver to the factory or receiving station

Beets are perishable-in cold climates they can be piled but in warm climates they are processed immediately

Beet factories are located in the beet growing area

Beets are sliced and processed directly into refined sugar

Drivers of efficient beet operations include:

Beet acreage

Beet tonnage

Beet quality

Sugar recovery from beets

Operating efficiency

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Sugar Industry Overview


Industry Dynamics

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* Source data based on USDA World Agricultural Supply & Demand Estimates (WASDE) report 398.

** Use data based on the March 2003 USDA Farm Service Agency Sweetener Market Data Report.

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Sugar Industry Overview


U.S. Sugar Deliveries for Human Consumption

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Historical data from USDA Sugar & Sweeteners Yearbook Table #20. 2003/4 estimates are from WASDE report 398

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Sugar Industry Overview


Historical Pricing Trends

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Source: NYBOT (raw prices) and Milling & Baking News (refined Midwest)

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Sugar Industry Overview


U.S. Sugar Policy Background

Governments of every major sugar producing nation intervene to protect their domestic industry

U.S. policy in place since 1934

New Farm Bill in 2002 will run through 2008

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Sugar Industry Overview


U.S. Sugar Policy Background

Marketing Allotments

New policy tool to control domestic supply

Remains in place while imports are below 1.53 million short tons

Discourages expansion of domestic cane and beet supplies

Affects primary processor (i.e. cane mills and beet factories)

Based on 3 year lookback to the 1998/99 through 2000/01 crop years

55% beet / 45% cane

Minimum Support Price

Processors can surrender crop to USDA if prices are below $18.00 per cwt for cane raw sugar FOB mill (about $20.50 delivered to refineries); $22.90 per cwt FOB plant for beet refined

Import Tariff Rate Quotas

Fixed annually by the USDA for approximately 40 countries subject to a 1.25 million short ton minimum

PIK Payments

USDA may use payments in kind to "buy out" acreage from producers

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Sugar Industry Overview


U.S. Sugar Policy Background

NAFTA - Mexican Access to the U.S.

Under negotiation

Mexican access reduced during negotiations

Imports of around 250,000 short tons per year have been discussed

Imports can be raw or refined sugar

USDA could "buy out" Mexican access

Open market in 2008

Declining tier two duty

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Sugar Industry Overview


Market Outlook Supply / Demand - 1,000 Short Tons Raw Value

USDA Historical Sugar Supply and Demand
Estimate Projection Projection 2001-02 2002-03 2003-04 1996-97 1997-98 1998-99 1999-00 2000-01 (1) (1) (1)
Beginning Stocks 1,492 1,488 1,679 1,639 2,219 2,180 1,281 1,601 Beet Production 4,013 4,389 4,423 4,976 4,640 3,914 4,450 4,450 Cane Production 3,191 3,631 3,952 4,065 4,072 3,992 3,950 4,145 Total Production 7,204 8,020 8,375 9,041 8,712 7,906 8,400 8,595 Imported Stocks 2,774 2,163 1,824 1,591 1,503 1,150 1,265 1,221 Other 45 45 377 400 385 Total Supply 11,470 11,671 11,878 12,316 12,479 11,613 11,346 11,802 Exports 124 135 137 155 150 Domestic Consumption 9,983 9,992 10,238 9,973 10,218 10,195 9,590 10,050 Total Use 9,983 9,992 10,238 10,097 10,353 10,332 9,745 10,200 Ending Stocks 1,487 1,679 1,640 2,219 2,126 1,281 1,601 1,602 Stocks-to-Use 14.9 % 16.8 % 16.0 % 22.0 % 20.5 % 12.4 % 16.4 % 15.7 %


Source: USDA reports - fiscal years beginning Oct. 1

(1) USDA WASDE report 398

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Company Overview



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Company Overview


Company History

1843 Imperial Sugar Company's predecessor is founded in Sugar Land, Texas 1924 Imperial Sugar Company is incorporated 1988 Acquires Holly Sugar Corporation 1996 Acquires Spreckels Sugar Company 1997 Acquires Savannah Foods & Industries, Inc. 1998 Acquires Wholesome Sweeteners L.L.C.
Acquires Diamond Crystal Specialty Foods, Inc. 2001 January-files for protection under Chapter 11 of the Bankruptcy code April-sells nutritional business of DCB to Hormel Foods August-emerges from Chapter 11
December-sells King Packaging to Tyco 2002 February-sells Michigan Sugar Company to grower cooperative June-sells Worland, Wyoming beet factory to grower cooperative October-sells Rocky Mountain factories to American Crystal Sugar Company December-sells Diamond Crystal Brands to Hormel -obtains new $175 million credit facility 2003 April-listed on the NASDAQ National Market

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Company Overview


Business Overview

Imperial is a leading manufacturer and marketer of sugar products in the United States

Refined Sugar

Granulated

Liquid

Brown

Powdered

Specialty Sugar

Savannah Gold™

Edible molasses

Syrups

Sucanat

Sugar produced from organically grown sugar cane

Specialty sugars used in confections, fondants, & icings

Byproducts

Beet Pulp

Molasses

Beet Seed

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Company Overview


Business Overview

Key Company Strengths

Strong brand names in regional markets

Strong account relationships

Able to serve industrial customers from coast-to-coast

Well-run, strategically located operating facilities

Operations sourced in both beet and cane

Strong, long-standing relationships with growers

Experienced senior management team

Middle management with significant operating experience

Strong balance sheet

Advanced IT infrastructure relative to competition

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Company Overview


Business Overview

Disadvantages

Non-integrated producer

Public company

No secrets

Different time frame

Lingering bankruptcy skepticism among some stakeholders

Internal procedures still being refined

Restricted capital spending in recent years

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Company Overview


Experienced Management Team

Start Date

Bob Peiser President & Chief Executive Officer 04/02 Bill Schwer SVP-General Counsel 08/88 Duffy Smith SVP-Operations 09/99 Patrick Henneberry SVP-Commodities Management 07/02 Darrell Swank SVP-Chief Financial Officer 09/02 Lee Van Syckle SVP-Sales & Marketing 11/02 ? SVP-Human Resources June Brian Harrison VP-Operations 04/80 Hal Mechler VP-Finance & Accounting 06/88 George Muller VP-Chief Information Officer 03/97 Baxter Gladden VP-Customer Service & Logistics 06/00 Arthur Saxby VP-Marketing 08/02 Chris Armero VP-Strategic Planning 09/02

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Company Overview


Business Strategy

Strengthen position as leading manufacturer and marketer of refined sugar products in the United States, through focus on:

Strong brands

Value-added products

Innovative packaging concepts

Value chain optimization

Cost efficiency

Primary components of this strategy are:

Strengthening the management team (substantially completed)

Improving the balance sheet (substantially completed)

Improving the business through executing on "4-pronged" operating approach:

Customer partnering

Grower and key supplier relationships

Internal (operations and administrative)

Financial stability

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Company Overview


Dominant Brand Names in Grocery & Industrial Products

Imperial Sugar is the leading brand in the Southwest United States

Dixie Crystals is the leading brand in the Southeast United States

Only domestic sugar provider with two leading brand names

Also markets Pioneer, Holly, and Spreckels brands

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Company Overview


Long-Standing Customers

The Company benefits from long-standing relationships with its major customers in industrial, grocery, and foodservice sales

Imperial's top customers are leaders in their respective industries

Imperial or its predecessors have conducted business with most of its top customers for over 15 years

5-year supply contract with Hormel (Diamond Crystal Brands)

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Company Overview


Strategically Located Operating Facilities

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Financial Overview


Production Capacity

Fiscal 2002 Daily Melt
Production Capacity Annual Capacity
(Million cwt.) (cwt.) (Million cwt.)


Cane Sugar Facilities
Port Wentworth, Georgia 16.5 63,000 17.7 Gramercy, Louisiana 10.1 45,000 12.7 Sugar Land, Texas 7.4 - - Total 34.0 108,000 30.4 Fiscal 2002 Daily Slice Production Capacity Annual Capacity
(Million cwt.) (tons) (Million cwt.)

Beet Sugar Facilities
Brawley, California 2.6 9,000 2.8 Mendota, California 1.6 4,000 2.3 Total 4.2 13,000 5.1 Total 35.5

Source: Company analysis

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Company Overview


Raw Sugar Supply Contracts (Cane)

Louisiana

80-90% contracted on an agreement with Louisiana producers that matures in September 2005

Flexible pricing, quantity and delivery

Close working relationship

Balance of needs purchased on spot contracts

2 refineries (Imperial & Domino) and 2 major grower groups (LSCPI & Patout)

Georgia

80-100% contracted on annual contracts

Market pricing

Balance of needs can be bought on the spot market

Numerous potential suppliers

Amerop

Cargill

C. Czarnikow

ED&F Man

Louis Dreyfus

Marubeni

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Company Overview


Beet Purchase Contracts

All beet purchase contracts are based on a percentage of net selling price less marketing & packaging fees:

60% of net selling price represents cost of beets

Contract terms

Sugar / purity specifications

Renegotiated annually

Initial payments (80%) made to growers weekly for prior week's deliveries

Growers pay carrying charge on large crops

In-bound freight participation by growers

Mendota

Approximately 125 growers / 25,000 acres

Brawley

Approximately 70 growers / 25,000 acres

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Company Overview


Customer Overview

Imperial markets a wide range of products to three primary customer groups, industrial, consumer, and foodservice:

Gross Sales*

FY 2002

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Source: Company analysis

* Excludes foodservice business sold to Hormel

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Company Overview


Industrial Sales

The Company participates in the industrial business in all regions of the United States marketing bulk sugar, bag granulated and value added products like powdered and brown sugars.

Top 10 customers represent approximately 40% of industrial business revenue.

FY 2002

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Industrial Sales by Region

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Industrial Sales by Product Line

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Source: Company analysis

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Company Overview


Industrial Sales - Marketing Strategy

Apply the basics of consumer marketing to industrial customers

Collaborative forecasting

Customer profitability

Consultative selling

Provide value added products and services that can help lower the customer's total cost of operation

Compound crystallized sugar

Customer logistics

Collaborative business planning

Vendor managed inventory

Extranet - secure 24-hour internet based customer self-service center

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Company Overview


Consumer Sales

The Company's consumer business is primarily focused in the Southeast and Southwest regions of the United States selling both branded and private label products

The Company's strategic focus is expanding the value added brands of Imperial and Dixie Crystals

Top 10 customers represent approximately 60% of consumer business revenue

FY 2002

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Consumer Sales by Region

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Consumer Sales by Product Line

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Source: Company analysis

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Company Overview


Retail Market Share in Core Markets

Imperial Brand

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Dixie Brand

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Core Markets: Core Markets:

Dallas/Ft. Worth Atlanta Raleigh/Greensboro Houston Jacksonville Charlotte San Antonio Miami/Ft. Lauderdale South Carolina Corpus Christi Orlando Knoxville Tampa/St. Petersburg

Source: IRI data from 52 week period ended 3/24/03

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Company Overview


Consumer Sales - Packaging (Before & After)

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Company Overview


Consumer Sales - Packaging (Before & After)

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Company Overview


Foodservice Sales

The Company's foodservice business consists of bagged sugar formerly sold by Diamond Crystal Brands. Products include granulated, powdered and brown sugars.

Top 10 customers represent approximately 65% of foodservice revenue.

FY 2002

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Foodservice Sales by Product Type

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Foodservice Sales by Bag Size

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Source: Company analysis

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Company Overview


Business Differentiators

Industrial Marketplace

Customer logistics program to improve supply chain efficiencies (VMI / CRP)

Customer partnering to develop enhanced products

Renewed emphasis on industrial specialties

Collaborative forecasting

Use of technology to create efficiencies (company and customer)

Consumer Marketplace

Customer logistics program to improve supply chain efficiencies

Collaborative forecasting

Account profitability analysis (customers' profitability)

Create consumer pull and store efficiencies through innovative packaging

Use of technology to create efficiencies (company and customer)

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Company Overview


Business Technology Initiatives

Extranet

A competitive differentiator

Allows customers access to key information 24/7

Have been taking orders for just over 1 year

Have processed 5,500 orders valued at $71 million to date

National Recognition from Wharton Business School award in May 2003 - bringing about change and transformation with the use of technology

Imperial's Extranet was the "keynote" address at Novell's Annual User Conference in April 2003

ERP

Currently upgrading and implementing PeopleSoft's suite of financial and supply chain software

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Financial Overview



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Financial Overview


Historical Perspective

The Company increased its leverage to acquire Savannah Foods (1997) and Diamond Crystal Specialty Foods (1998) when sugar margins were strong.

Following the acquisitions, sugar margins declined due to an oversupply of refined sugar in the market. Depressed margins, huge debt burden, and management challenges resulted in the Chapter 11 filing in early 2001.

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Source: Company SEC filings(debt), NYBOT (raw prices) and Milling & Baking News

(refined prices)

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Financial Overview


Historical Operating Performance

Net Sales ($ Millions)

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EBITDA

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Interest Expense ($ Millions)

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Source: Company SEC filings & Company analysis

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Financial Overview


Calculation of EBITDA FY 1998 - 2002

1998 1999 2000 2001 2002
$Millions ------ ------ ------- ------- ------ Operating Income $ 38.9 $ 47.9 $ (27.8 ) $ (36.6 ) $ 14.8 Depreciation & Amort. 45.8 51.3 52.0 47.3 18.7 EBITDA $ 84.7 $ 99.2 $ 24.2 $ 10.7 $ 33.5

Source: Company analysis

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Financial Overview


DCB Divestiture Overview

DCB was sold in December to Hormel for a gross sales price of $121 million

As part of the DCB divestiture, Imperial sold the following product lines:

Packet, canister, and shaker products

Blended products

Retail channel products (non-sugar)

Imperial retained the bag sugar business to the foodservice channel

Imperial is DCB's largest supplier of sugar under a 5-year supply agreement between Imperial and Hormel

New $175 million credit facility simultaneously executed:

$140 million revolver

$35 million term loan

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Financial Overview


Balance Sheet

Sep. 2001 Sep. 2002 Mar. 2003
$Millions ------------- ------------- -------------
Cash & short-term investments $ 10.1 $ 8.8 $ 52.5 Other current assets 240.5 214.9 173.1 Total current assets 250.6 223.7 225.6 Investment in securitization affiliate 19.9 13.9 0.0 Other investments 4.3 14.3 11.7 PP&E, net 275.5 206.7 142.4 Other assets 5.5 4.8 15.3 Total assets $ 555.8 $ 463.4 $ 395.0 Short-term borrowings / current maturities $ 4.3 $ 10.3 $ 35.1 Other current liabilities 158.7 129.6 109.0 Total current liabilities 162.9 139.9 144.1 Long-term debt, net of current maturities 226.8 148.9 12.1 Deferred employee benefits & other 86.4 76.3 113.2 Total liabilities 476.1 365.1 269.4 Shareholders' equity 79.7 98.3 125.6 Total liabilities & shareholders' equity $ 555.8 $ 463.4 $ 395.0 Memo: Total debt including off-balance sheet A/R securitization debt $ 309.2 $ 220.6 $ 47.2

Source: Company SEC filings

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Financial Overview


Debt Outstanding

Sep. 2001 Sep. 2002 Mar. 2003
$Millions ----------- ----------- ----------- Short-Term Borrowings $ 0.5 $ 3.4 $ 0.8 Current Maturities of Long Term Debt 3.7 6.8 34.3 Long Term Debt, Net of Current Maturities 226.8 148.9 12.1 A/R Securitization Debt 78.1 61.5 - Total Debt $ 309.2 $ 220.6 $ 47.2 Cumulative Debt Reduction Since 9/01 $ 88.6 $ 261.9

Source: Company SEC filings

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Financial Overview


Fiscal Year 2002 Results Adjusted For Sale of DCB

Pro-Forma FY
Historical FY 2002 DCB Adjustments 2002
$Millions ------------------ ------------------- --------------
Net Sales $ 1,297.8 $ (162.0 ) $ 1,135.8 Gross Margin 101.3 (31.7 ) 69.6 Operating Income 14.8 (13.9 ) 0.9 Depreciation & Amortization 18.7 (3.7 ) 15.0 EBITDA $ 33.5 $ (17.6 ) $ 15.9

Source: Company SEC filings and Company analysis

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Financial Overview


YTD 2003 Results

$Millions, except EPS Q1 Q2 1st Half 2003 2003 2003
Net Sales $ 277.2 $ 239.7 $ 516.9 Cost of Sales 256.9 226.5 483.4 Gross Margin 20.3 13.2 33.5 SG&A 14.5 12.8 27.3 Discount on Receivables Sold 1.9 - 1.9 Depreciation & Amortization 3.4 5.3 8.7 Asset Impairment & Other 2.8 (0.1 ) 2.7 Operating Income (2.3 ) (4.8 ) (7.1 ) Income (Loss) from Continuing Ops. $ (5.6 ) $ (6.0 ) $ (11.6 ) Net Income $ 63.4 $ (0.3 ) $ 63.1 EPS (from Continuing Operations) $ (0.56 ) $ (0.60 ) $ (1.16 ) EPS $ 6.34 $ (0.03 ) $ 6.31

Source: Company SEC filings

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Financial Overview


EBITDA Analysis

The following table presents a reconciliation of EBITDA to operating income, which we believe is the most directly comparable financial measure calculated in accordance with generally accepted accounting principles:

1st 1st Q1 Q1 Q2 Q2 Half Half 2002 2003 2002 2003 2002 2003 $Millions ------ ------ ------ ------ ------ ------ Operating income $ (3.6 ) $ (2.3 ) $ 0.9 $ (4.8 ) $ (2.7 ) $ (7.1 ) Depreciation & amortization 3.8 3.4 3.8 5.3 7.6 8.7 EBITDA $ 0.2 $ 1.1 $ 4.7 $ 0.5 $ 4.9 $ 1.6 1st 1st Q1 Q1 Q2 Q2 Half Half 2002 2003 2002 2003 2002 2003
Charges (Credits) Included in EBITDA:
Discount on receivables sold $ 1.0 $ 1.9 $ 0.6 $ - $ 1.6 $ 1.9 Asset impairment-Sugar Land - 2.2 - 0.5 - 2.7 Severance costs-Sugar Land - 0.6 - 0.3 - 0.9 Severance costs-headquarters - - - 0.8 - 0.8 Lease reserve settlement - - - (0.8 ) - (0.8 ) Professional fees & expenses for restructuring 0.4 1.9 1.4 0.6 1.8 2.5 Trailing bankruptcy costs 0.3 0.2 1.1 0.1 1.4 0.3 Michigan lease (2.2 ) - (3.9 ) - (6.1 ) - Worland lease (0.2 ) - (0.1 ) - (0.3 ) - Total $ (0.7 ) $ 6.8 $ (0.9 ) $ 1.5 $ (1.6 ) $ 8.3

Source: Company analysis

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Financial Overview


Capital Expenditures

CAPEX

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Source: Company SEC filings

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Financial Overview


Shares Outstanding

Company had 10.0 million shares of common stock outstanding at 3/31/03.

Maximum potential stock options under currently approved programs total approximately 1.7 million shares. As of 3/31/03, approximately 1.5 million options had been issued.

Warrants to purchase 1.1 million shares of common stock with a strike price of $31.89 are outstanding. These warrants expire on 8/29/08.

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Company Summary


Continue to upgrade management

Create greater emphasis on branded retail products

Improve packaging designs

Increase penetration of brand vs. private label

Increase penetration of brand in non-core regions

Possible territorial expansion

Within industrial

Seek value added solutions

Greater emphasis on industrial specialties

Develop closer relationship with growers in order to reduce earnings volatility

Improve earnings and cash flow

Implement PeopleSoft ERP

Internally move more to one company culture; improve cross functional coordination

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