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Pershing Square Activist Presentation Deck

Philidor, R&O and Reitz: Timeline of Events Aug 2015: Valeant ceases Nov 2014: Isolani negotiates a purchase agreement to acquire R&O for $350,000. 10% of the consideration is paid upfront ahead of regulatory approvals. Isolani, R&O and Russell Reitz enter into a Management Services Agreement (the "MSA") transferring control of R&O's operations to Isolani - Reitz remains the "pharmacist-in-charge" Jan 2, 2013: Philidor Rx Services LLC is created in Delaware 2012 Aug 2013: Philidor applies for a nonresident pharmacy license in California Legend N July 2012: R&O created as an LLC in California; receives CA license on July 11, 2013 2014 May 2014: California Board of Pharmacy rejects Philidor's license application July 2014: California Board of Pharmacy acknowledges Philidor's request for an appeal; refers the request to the state AG Valeant Philidor Rx Services Isolani LLC Other Jan 2015 Oct 2014: Isolani LLC is created for the purpose of acquiring ownership of R&O. Philidor holds an unexercised option to acquire Isolani. R&O / Russell Reitz Source: CA licensing documents and court filings in Isolani/R&O litigations. (1) Valeant company presentation. October 26, 2015. shipments to R&O 2015: R&O's sales meaningfu accelerate as Valeant (via Philidor/ Isolani) begins shipping to R&O. From March 2015-July 2015, R&O made payments of $18.4 million directly to Valeant for Valeant products (75 shipments)(1) May 2015: Reitz withholds necessary regulatory sign-off needed to execute the purchase agreement. Reitz begins confiscating checks owed to R&O (and by derivation Isolani / Philidor) breaching the terms of the MSA July 30, 2015: Isolani counsel demands payment of withheld checks and the resignation of Reitz as pharmacist-in-charge Aug 2015 Sep 8, 2015: Isolani initiates litigation against Russell Reitz and R&O in the Superior Court of California for breach of contract; Isolani is seeking emergency relief to protect its funds Oct 6, 2015: R&O sues VRX, claiming Valeant and R&O are parties to a fraud perpetrated by Isolani / Philidor Sep 4, 2015: VRX provides written notice to R&O demanding payment for outstanding invoices Aug 31, 2015: Reitz's lawyers notify Isolani of their decision to unilaterally terminate the purchase agreement / MSA, claiming improper use of R&O's NCPDP number, amongst other allegations. Reit'z counsel notes his clients intention to "retain any and all funds in R&O's possession" Oct 29, 2015: VRX files counterclaim, detailing Reitz' knowledge of Valeant and Philidor 14
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