COG LTD. Technical Report: (5209) (A) / (5209) (C) November 19, 2009 Page 1 of 33

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1 CONSUMER PRODUCTS SERVICES DIVISION COG LTD Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of JAMES LIM / OLIVE CHENG COG LTD UNITS 0-0, /F, SILVERCORD, TOWER 0 CANTON ROAD TSIM SHA TSUI KOWLOON HONG KONG Details of samples submitted on November 0, 009: Sample Description: SMART BOX - WEATHER SCIENCE / BOX OF SCIENCE / SCIENCE LAB-TOP / SCI- QUEST / HUMAN BIOLOGY / OPTICAL SCIENCE / MAGIC SCIENCE / MIGHTY - MINDZ MULTIMEDIA - PLANETS - MAGIC SCIENCE - MAGICAL FORCES Vendor: N/A Sample Size: Manufacturer: N/A Style No(s): E9 Buyer: N/A SKN/SKU No.: N/A Labeled Age Grade: 8+ PO No.: N/A Appropriate Age Grade: OVER 8 YEARS OF AGE Ref #: N/A Client Specified Age NOT SPECIFIED Country of Origin: CHINA Grade: Tested Age Grade: OVER 8 YEARS OF AGE Assortment No.: N/A UPC Code: Details of samples submitted on September, 009: Sample Description: SMART BOX - WEATHER SCIENCE / BOX OF SCIENCE / SCIENCE LAB-TOP / SCI- QUEST / HUMAN BIOLOGY / OPTICAL SCIENCE / MAGIC SCIENCE / MIGHTY - MINDZ MULTIMEDIA - PLANETS. ) SMART BOX - WEATHER SCIENCE. ) BOX OF SCIENCE - MAGIC BOX. ) BOX OF SCIENCE - FANTASTIC PLAYTING. ) SCIENCE LAB-TOP - BOUNCY BALLOONS. ) SCIENCE LAB-TOP - SPAKLING BUBBLE. ) SCIENCE LAB-TOP - STRETCHY ELASTIC 7. ) SCI QUEST - SPARKLING GEMSTONES 8. ) SCI QUEST - FASCINATING FOSSIEL 9. ) HUMAN BIOLOGY - BRAIN 0. ) HUMAN BIOLOGY - DNA. ) HUMAN BIOLOGY - EYE. ) HUMAN BIOLOGY - HEART. ) HUMAN BIOLOGY - SKELETON. ) HUMAN BIOLOGY - TEETH. ) OPTICAL SCIENCE - COLOR BLASTS. ) OPTICAL SCIENCE - CRAZY ILLUSIONS 7. ) OPTICAL SCIENCE - LIGHT PROJECTIONS 8. ) OPTICAL SCIENCE - MOVING PICTURE 9. ) MAGIC SCIENCE - MAGICAL EFFECTS 0. ) MAGIC SCIENCE - MAGICAL WONDER. ) MAGIC SCIENCE - MAGICAL POWER. ) MAGIC SCIENCE - MAGICAL FORCES. ) MIGHTY - MINDZ MULTIMEDIA - PLANETS Bureau Veritas Hong Kong Limited Kowloon Bay Office /F Pacific Trade Centre, Kai Hing Road, Kowloon Bay, Kowloon, Hong Kong Tel: (8) 0888 Fax: (8) This report is governed by, and incorporates by reference, the Conditions of Testing as posted at the date of issuance of this report at and is intended for your exclusive use. Any copying or replication of this report to or for any other person or entity, or use of our name or trademark, is permitted only with our prior written permission. This report sets forth our findings solely with respect to the test samples identified herein. The results set forth in this report are not indicative or representative of the quality or characteristics of the lot from which a test sample was taken or any similar or identical product unless specifically and expressly noted. Our report includes all of the tests requested by you and the results thereof based upon the information that you provided to us. You have 0 days from date of issuance of this report to notify us of any material error or omission caused by our negligence; provided, however, that such notice shall be in writing and shall specifically address the issue you wish to raise. A failure to raise such issue within the prescribed time shall constitute you unqualified acceptance of the completeness of this report, the tests conducted and the correctness of the report contents.

2 Details of samples submitted on September, 009: COG LTD Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of Vendor: N/A Sample Size: Manufacturer: BAO GUANG INDUSTRIAL (SHENZHEN) CO. LTD Style No(s): (E), (E9) 9, (E0) 0, (E), (E), (E), (E8) 8, (E8) 8, (E8) 8, E90 (90), E9 (9), M90 Buyer: N/A SKN/SKU No.: N/A Labeled Age Grade: FOR STYLE#,, PO No.: N/A SAMPLE(S) = +; FOR STYLE#,, 0, SAMPLE(S) = 8+; FOR STYLE# 7 9, SAMPLE(S) = 7+ Appropriate Age Grade: FOR STYLE#,, Ref #: N/A SAMPLE(S) = OVER YEARS OF AGE; FOR STYLE# 7 9, SAMPLE(S) = OVER 7 YEARS OF AGE; FOR STYLE#,, 0, SAMPLE (S) = OVER 8 YEARS OF AGE Client Specified Age NOT SPECIFIED Country of Origin: CHINA Grade: Tested Age Grade: FOR STYLE#,, SAMPLE(S) = OVER YEARS OF AGE; FOR STYLE# 7 9, SAMPLE(S) = OVER 7 YEARS OF AGE; FOR STYLE#,, 0, SAMPLE (S) = OVER 8 YEARS OF AGE Assortment No.: N/A UPC Code: , , , 09700, 09700, 09700, , , , , , Place of Manufacture: NOT LISTED Date of Manufacture: NOT LISTED Date of Testing: NOVEMBER 9, 009

3 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of EXECUTIVE SUMMARY: The test results of the samples submitted on November 0, 009 and September, 009 as reported in Technical Report No. (09)9-077 and (09)-0 are as follow: The style# 0 sample(s) MEET the following requirement(s): - The flammability requirement of fabrics under ASTM F9-08 section. according to Annex A, "Flammability testing procedure for fabrics". The style#, 8,,, 8, 0 sample(s) MEET the following requirement(s): - The soluble heavy metals content requirements of ASTM F9-08, "Standard Consumer Safety Specification for Toy Safety," Section... The style#, 8,, 8, 0 sample(s) MEET the following requirement(s): - The total lead content of 90ppm requirements of CFR 0, Ban of lead-containing paint and certain consumer products bearing lead-containing paint as mandated by Congress in section 0(f) of the Consumer Products Safety Improvement Act (CPSIA) of 008, Public Law 0-. ** The sample(s) MEET the following requirement(s): - The mechanical hazards requirements of ASTM F9-08, Standard consumer safety specification for toy safety. - The flammability requirements of CFR 00.(c)()(vi), "Flammable solid" (FHSA regulations). - The labeling requirements of CFR 00.8(a)(), Chemistry set and other science education set (FHSA regulation). - The labeling requirements of ASTM F9-08, Standard consumer safety specification for toy safety. - The BBP, DBP & DEHP content requirements by composite testing of the Consumer Product Safety Improvement Act (CPSIA) of 008 Sec. 08(a) Prohibition On Sale of Certain Products Containing Specified Phthalates. - The DNOP, DIDP & DINP content requirements by composite testing of the Consumer Product Safety Improvement Act (CPSIA) of 008 Sec. 08(b)() Prohibition On Sale of Certain Products Containing Specified Phthalates. - The total lead content of 00ppm requirements in substrate materials (Consumer Products Safety Improvement Act (CPSIA) of 008).

4 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of EXECUTIVE SUMMARY: The test results of the samples submitted on November 0, 009 and September, 009 as reported in Technical Report No. (09)9-077 and (09)-0 are as follow: Note: Note: Note: Note: The sample(s) was not evaluated to the Normal Use testing requirements specified in ASTM F9-08, Section 8.. It is the responsibility of the manufacturer, vendor or distributor to conduct tests that will simulate normal use conditions. These tests shall ensure that hazards are not generated through normal wear and deterioration of the sample(s). These tests shall also simulate the normal play mode of the toy and to simulate the expected mode of use of the particular toy. The tests shall be conducted in an expected use environment. These normal use tests shall simulate the intended use of the toy based on its estimated lifetime. No accessible surface coating was present on the received style# 7, 9, 0,, 9 sample(s). Consequently, the lead content analysis of surface coatings according to modified CFR 0, Ban of lead-containing paint and certain consumer products bearing lead-containing paint (Consumer Products Safety Improvement Act (CPSIA) of 008), was not conducted. The received sample(s) contained scrapable surface coating material(s) of less than 0 milligrams by weight on one single sample, therefore such coating material(s) was not subject to the soluble heavy metals analysis of ASTM F9-08, Standard consumer safety specification on toy safety, Section..., as specified in Section 8...(). No accessible surface coating was present on the received style# 7, 9, 0,,, 9, sample(s). Consequently, the heavy metals content analysis of surface coatings according to ASTM F9-08, Standard consumer safety specification on toy safety, Section..., was not conducted. BUREAU VERITAS HONG KONG LIMITED KL/ap Lau Wing Kit, Keff Director Toys and Juvenile Products Department ** This third party report was issued to certify the tested product(s) complied with this rule, ban, standard, or regulation.

5 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of The test results of the samples submitted on November 0, 009 and September, 009 as reported in Technical Report No. (09)9-077 and (09)-0 are as follow: APPROPRIATE AGE GRADE DETERMINATION The Appropriate Age Grade is determined with reference to the Age Determination Guidelines of the Consumer Product Safety Commission (CPSC); and the ASTM F9-08, "Standard Consumer Safety Specification on Toy Safety". Annex A Note : The most stringent age grade from the Labeled Age Grade and the Appropriate Age Grade will be used for testing. Note : If the client does not specify an age grade for testing or request Bureau Veritas Consumer Products Services, Inc. to determine an appropriate age grade, the labeled age grade will be used for testing. (For style#, 9,, sample(s)) USE AND ABUSE TESTS The samples were undergo the tests in accordance with section 8. through 8., whichever is applicable Test Test Parameters Standard Reference Impact Test x ft 00.(b) Torque Test in-lbs 00.(e) Tension Test lbs 00.(f) Compression Test 0 lbs 00.(g) Flexure Test lbs x 0 cycles 00.(d)

6 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of (For style#, 9,, sample(s)) PHYSICAL AND MECHANICAL HAZARDS (ASTM F9-08) Section Requirement Result. Material Quality M..7 Stuffing Materials Visual Inspection N/A. Sound-Producing Toys N/A. Small Objects N/A.7 Accessible Edges M.8 Projections M.9 Accessible Points M.0 Wires and Rods M. Nails and Fasteners M. Packaging Film M. Folding Mechanisms and Hinges N/A. Cords, Straps and Elastics N/A. Stability and Over-Load Requirements N/A. Confined Spaces N/A.7 Wheels, Tires, and Axles M.8 Holes Clearances, and Accessibility of Mechanisms M.9 Simulated Protective Devices M.0 Pacifiers N/A. Projectile Toys N/A. Teethers and Teething Toys N/A. Rattles N/A. Squeeze Toys N/A. Battery-Operated Toys N/A (exclude section..0 Battery-powered ride-on toys). Toys Intended to be Attached to a Crib or Playpen N/A.7 Stuffed and Beanbag-Type Toys N/A.0 Toy Gun Marking N/A

7 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page 7 of (For style#, 9,, sample(s)) PHYSICAL AND MECHANICAL HAZARDS (ASTM F9-08) Section Requirement Result. Certain Toys with Spherical Ends N/A. Small Balls N/A. Pompoms N/A. Hemispheric-Shaped Objects N/A.7 Yo Yo Elastic Tether Toys N/A.8 Magnets N/A.9 Jaw Entrapment in Handles and Steering Wheels N/A M = Meet NM = Not Meet N/A = Not Applicable R = Refer to Comment Section

8 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page 8 of (For style#, 9,, sample(s)) LABELING AND INSTRUCTIONAL REQUIREMENT (ASTM F9-08) Section Requirement Result Safety Labeling Requirements. &. Aquatic Toys N/A. &. Crib and Playpen Toys N/A. &. Mobiles N/A.7 &. Stroller and Carriage Toys N/A.8 &. Toys Intended to be Assembled by an Adult N/A.9 &. Simulated Protective Devices N/A.0 &. Toys with Functional Sharp Edges and Sharp Points N/A. Small Objects, Small Balls, Marbles and Balloons ( CFR 00.9) M. Toy Caps ( CFR 00.8 for Required Labeling) N/A. Art Materials ( CFR 00.(b)(8)) M. Battery-Operated Toys N/A.. &. Battery-Powered Ride-On Toys N/A. Promotional Materials M.7 &. Magnets N/A Instructional Literature. Definition and Description M. Crib and Playpen Toys N/A. Mobiles N/A. &. Toys Intended to be Assembled by an Adult N/A..- Battery-Operated Toys N/A.. Battery-Powered Ride-On Toys N/A. Toys in Contact with Food N/A Producer s Markings 7. Producer s Name and Address M 7. Battery-Powered Ride-on Toys N/A M = Meet NM = Not Meet N/A = Not Applicable R = Refer to Comment Section

9 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page 9 of (For style#,, 0, sample(s)) PHYSICAL AND MECHANICAL HAZARDS (ASTM F9-08) Section Requirement Result. Material Quality M..7 Stuffing Materials Visual Inspection N/A. Sound-Producing Toys N/A. Small Objects N/A.7 Accessible Edges N/A.8 Projections N/A.9 Accessible Points N/A.0 Wires and Rods N/A. Nails and Fasteners M. Packaging Film M. Folding Mechanisms and Hinges N/A. Cords, Straps and Elastics N/A. Stability and Over-Load Requirements N/A. Confined Spaces N/A.7 Wheels, Tires, and Axles N/A.8 Holes Clearances, and Accessibility of Mechanisms N/A.9 Simulated Protective Devices N/A.0 Pacifiers N/A. Projectile Toys N/A. Teethers and Teething Toys N/A. Rattles N/A. Squeeze Toys N/A. Battery-Operated Toys N/A (exclude section..0 Battery-powered ride-on toys). Toys Intended to be Attached to a Crib or Playpen N/A.7 Stuffed and Beanbag-Type Toys N/A.0 Toy Gun Marking N/A

10 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page 0 of (For style#,, 0, sample(s)) PHYSICAL AND MECHANICAL HAZARDS (ASTM F9-08) Section Requirement Result. Certain Toys with Spherical Ends N/A. Small Balls N/A. Pompoms N/A. Hemispheric-Shaped Objects N/A.7 Yo Yo Elastic Tether Toys N/A.8 Magnets M.9 Jaw Entrapment in Handles and Steering Wheels N/A M = Meet NM = Not Meet N/A = Not Applicable R = Refer to Comment Section

11 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of (For style#,, 0, sample(s)) LABELING AND INSTRUCTIONAL REQUIREMENT (ASTM F9-08) Section Requirement Result Safety Labeling Requirements. &. Aquatic Toys N/A. &. Crib and Playpen Toys N/A. &. Mobiles N/A.7 &. Stroller and Carriage Toys N/A.8 &. Toys Intended to be Assembled by an Adult N/A.9 &. Simulated Protective Devices N/A.0 &. Toys with Functional Sharp Edges and Sharp Points N/A. Small Objects, Small Balls, Marbles and Balloons ( CFR 00.9) N/A. Toy Caps ( CFR 00.8 for Required Labeling) N/A. Art Materials ( CFR 00.(b)(8)) M. Battery-Operated Toys N/A.. &. Battery-Powered Ride-On Toys N/A. Promotional Materials M.7 &. Magnets N/A Instructional Literature. Definition and Description M. Crib and Playpen Toys N/A. Mobiles N/A. &. Toys Intended to be Assembled by an Adult N/A..- Battery-Operated Toys N/A.. Battery-Powered Ride-On Toys N/A. Toys in Contact with Food N/A Producer s Markings 7. Producer s Name and Address M 7. Battery-Powered Ride-on Toys N/A M = Meet NM = Not Meet N/A = Not Applicable R = Refer to Comment Section

12 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of (For style# 0 sample(s)) CFR 00.8(a)() CHEMISTRY SET AND OTHER SCIENCE EDUCATION SETS LABELING Section Requirement Result (i) (ii) The immediate container should bear the following information if the chemical it contain is hazardous. Name and the appropriate signal word of such chemical on the main panel; Read back panel (or side panel) before using on the main panel; The appropriate cautionary statement of the specific chemical in the container. The experiment manual of other instruction book or booklet should bears the following warning on the front page within a borders of the rectangle and in the type size specified in CFR 00.: M M WARNING This set contains chemicals that may be harmful if misused. Read cautions on individual containers carefully Not to be used by children except under adult supervision. (iii) The packaging of such set should bears on the main display panel within the borders of a rectangle, and in the type size specified in CFR 00., the caution statement specified in (ii). M = Meet NM = Not Meet N/A = Not Applicable R = Refer to Comment Section M

13 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of FLAMMABILITY ( CFR SECTION 00.(c))(vi)) Requirement Burn rate no greater than 0. of an inch per second Test Method Reference Findings CFR 00. Most rapid burn rate less than 0. of an inch per second. FLAMMABILITY OF FABRICS (ASTM F9-08) Textile Material Type: Plain surface fabrics Requirement Reference Observation Result Annex Flame spread. seconds or greater M M = Meet NM-See comment = Not Meet - Refer to Comment Section NA = Not Applicable

14 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of SOLUBLE HEAVY METALS CONTENT (ASTM F9-08, Section...) Test Method: Soluble heavy metals content analysis was determined by Inductively Coupled Plasma Spectrometry. Color / Component Location Style Surface Coating A. all coating posters guide book paper cards B. all coating picture cards C. shiny silver mirrors D. black dominoes eyes plastic card inner mirror of illusion, E. blue paper chart F. all coating paper card G. all coating paper sticker 8 H. dull black paper card 8, 8, I. deep blue heart dots on eyes J. deep red heart dots on eyes K. deep yellow heart L. dull brown eyes M. lacquer pencil 0 N. orange eyes O. dark red/ orange underlying eyes P. all coating paper card Q. all coating paper card 8,, 7, 8, R. dull blue mirror 8

15 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of SOLUBLE HEAVY METALS CONTENT (ASTM F9-08, Section...) Element As Ba Cd Cr Hg Pb Sb Se Mass of Maximum Limit (mg/kg) trace Amount Analytical Correction 0% 0% 0% 0% 0% 0% 0% 0% Sample Result (mg/kg) (gram) Conclusion A. LT LT LT LT LT LT LT LT Pass B. LT LT LT LT LT LT LT Pass C. LT LT LT LT LT 8 LT LT 0.0 Pass D. LT 79 LT LT LT LT 0.07 Pass E. LT 70 LT LT LT LT LT LT 0.0 Pass F. LT 7 LT LT LT LT LT LT Pass G. LT LT LT LT LT LT LT 0.0 Pass H. LT LT LT LT LT LT LT Pass I. LT LT LT LT LT LT LT 0.09 Pass J. LT LT LT LT LT LT LT 0.0 Pass K. LT 0 LT LT LT LT LT LT 0.07 Pass L. LT LT LT LT LT LT LT 0.0 Pass M. LT LT LT LT LT LT LT Pass N. LT 0 LT LT LT LT LT LT 0.09 Pass O. LT LT LT LT LT LT LT 0.09 Pass P. LT LT LT LT LT Pass Q. LT 7 LT LT LT LT LT LT Pass R. LT LT LT LT 0 LT LT 0.0 Pass LT = Less than CR = Adjusted analytical result mg/kg = milligrams per kilogram (ppm = parts per million) * = Average of duplicate analyses As = Arsenic, Ba = Barium, Cd = Cadmium, Cr = Chorimium, Hg = Mercury, Pb = Lead, Sb = Antimony, Se = Selenium

16 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of TOTAL LEAD CONTENT IN SUBSTRATE (00PPM) (Consumer Product Safety Improvement Act (CPSIA) of 008) Element: Lead Requirement: Maximum allowable limit: (mg/kg) 00 mg/kg Sample Description Result Conclusion Color / Component Location Style (mg/kg) (A) translucent green plastic case LT 0 Pass (B) white paper card paper chart LT 0 Pass (C) white paper guide book LT 0 Pass poster & wrapper of tube (D) silvery metal staples of guide book 8 Pass (E) transparent plastic cube, LT 0 Pass CD-ROM cup lens teeth bottle; tray & test tube illusion, bottle bubble tank collector s & magnifying clear holder eyes, (F) blue plastic cap of bottle LT 0 Pass (G) white foam inner bottle LT 0 Pass balls (H) translucent PVC section cup LT 0 Pass (I) red plastic base & straps color inserts wind cup & cross frame twin head blower set & big tube clips ball stick & small tub base & support (J) yellow plastic wind cup & wind pointer dominoes color inserts (K) transparent adhesive tape tube panel 0 9, (L) brown paper board tube LT 0 Pass (M) clear laminated multicolor printed guide book LT 0 Pass white paper (N) white/ grey paper card paper card LT 0 Pass (O) matt white paper card paper LT 0 Pass LT 0 LT 0 LT 0 Pass Pass Pass

17 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page 7 of TOTAL LEAD CONTENT IN SUBSTRATE (00PPM) (Consumer Product Safety Improvement Act (CPSIA) of 008) Element: Lead Requirement: Maximum allowable limit: (mg/kg) 00 mg/kg Sample Description Result Conclusion Color / Component Location Style (mg/kg) (P) bright clear laminated multicolor printed dull white paper sticker LT 0 Pass case, bottle & magic dominoes bottle case paper sticker twirler disk (Q) deep purple plastic ball, base of bottle, spinner, illusion, magic dominoes slinky, Yoyo launcher, bonkers, crazy marbles car body magnet fish, spinning twister, wrench, goal keeper & goal post twisting zippers boats (R) dull silvery metal spring of inner illusion (S) off white plastic magic sticks connecter rings pipe (T) dull black plastic magic sticks mirror of illusion bugs frame & planets pipe 8 8 LT 0 Pass 0 Pass, 9, 9 LT 0 LT 0 (U) golden plastic coins LT 0 Pass (V) translucent blue plastic cup LT 0 Pass (W) translucent green plastic cup LT 0 Pass (X) soft silvery metal screws of handle of case, 8 Pass (Y) metallic blue plastic case LT 0 Pass (Z) dull silver plastic handle & hinge of case, LT 0 Pass (AA) light green plastic bugs LT 0 Pass (AB) light violet plastic bug LT 0 Pass (AC) light blue plastic bug LT 0 Pass (AD) dull light yellow plastic bug LT 0 Pass (AE) neon red plastic bug LT 0 Pass (AF) light pink plastic bug LT 0 Pass (AG) matt silvery metal eyelets of paper card 8 Pass (AH) flat white paper paper card LT 0 Pass (AI) golden metal eyelet of launcher Pass Pass Pass

18 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page 8 of TOTAL LEAD CONTENT IN SUBSTRATE (00PPM) (Consumer Product Safety Improvement Act (CPSIA) of 008) Element: Lead Requirement: Maximum allowable limit: (mg/kg) 00 mg/kg Sample Description Result Conclusion Color / Component Location Style (mg/kg) (AJ) black metal magnet fish LT 0 Pass magnet (AK) black soft plastic plastic blower LT 0 Pass (AL) light aqua green plastic soccer ball LT 0 Pass (AM) transparent glass small balls 9 Pass (AN) metallic purple plastic case LT 0 Pass (AO) matt yellow soft plastic s, 9 LT 0 Pass (AP) matt red soft plastic s,, 9 LT 0 Pass (AQ) matt pink soft plastic s LT 0 Pass (AR) matt orange soft plastic s LT 0 Pass (AS) matt white soft plastic s, LT 0 Pass (AT) matt green soft plastic s LT 0 Pass (AU) matt blue soft plastic s LT 0 Pass (AV) flesh soft plastic s LT 0 Pass (AW) deep clear transparent blue plastic wacunum chamber whistle case 8 LT 0 Pass (AX) light off blue plastic hovercraft base funnel & small funnel color inserts (AY) off translucent blue plastic air whizzer tubes & nails (AZ) off transparent deep blue plastic case filters (BA) soft translucent plastic resin beads filament of launcher 0, 9 (BB) translucent white plastic bottle LT 0 Pass (BC) flat light purple plastic cap of bottle LT 0 Pass (BD) dull white foam cap of bottle LT 0 Pass (BE) translucent bubble solution bottle LT 0 Pass (BF) magenta plastic spiky spoke LT 0 Pass (BG) flat silvery metal nut Pass (BH) transparent deep purple plastic tray, 9 LT 0 Pass bottle & case (BI) white elastic band/ white thread elastic band LT 0 Pass (BJ) white plaster plaster block 7, 8 LT 0 Pass (BK) transparent neon green plastic case 7 LT 0 Pass filters (BL) shiny silvery metal body & head of hammer 7, 8 7 Pass (BM) white paper sticker fossil stickers 8 LT 0 Pass LT 0 LT 0 LT 0 LT 0 Pass Pass Pass Pass

19 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page 9 of TOTAL LEAD CONTENT IN SUBSTRATE (00PPM) (Consumer Product Safety Improvement Act (CPSIA) of 008) Element: Lead Requirement: Maximum allowable limit: (mg/kg) 00 mg/kg Sample Description Result Conclusion Color / Component Location Style (mg/kg) (BN) soft black PVC fossils 8 Pass rubber band elastic band (BO) transparent brown plastic case 8 LT 0 Pass (BP) off yellow PVC brain 9 LT 0 Pass (BQ) deep green PVC brain 9 LT 0 Pass (BR) deep orange PVC brain 9 LT 0 Pass (BS) deep blue PVC brain 9 LT 0 Pass (BT) soft transparent red plastic case, 9 LT 0 Pass filters (BU) deep translucent green plastic tubes & nails 0 LT 0 Pass straws, (BV) translucent yellow plastic tubes & nails 0 LT 0 Pass (BW) translucent orange plastic tubes & nails 0 LT 0 Pass (BX) deep flesh plastic heart LT 0 Pass (BY) dull off white plastic skeleton model LT 0 Pass eyes (BZ) creamy white plastic skeleton head LT 0 Pass (CA) dull creamy white PVC teeth LT 0 Pass rod 0 (CB) white/ matt white paper card paper cards,, 8 LT 0 Pass paper es 8 (CC) bright sharp orange plastic color inserts LT 0 Pass (CD) bright sharp green plastic color inserts LT 0 Pass (CE) clear laminated multicolor printed white paper card paper card, 7, LT 0 Pass (CF) pale transparent plastic plastic plate plastic plate & mirror mirrors (CG) pale deep blue plastic panel & cap front cap & pear cap handle of lens base & cup spinner direction arrows, base & main bole handle halves, movie whizzes & mirror stand, twirler disk 0,, LT 0 LT 0 Pass Pass

20 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page 0 of TOTAL LEAD CONTENT IN SUBSTRATE (00PPM) (Consumer Product Safety Improvement Act (CPSIA) of 008) Element: Lead Requirement: Maximum allowable limit: (mg/kg) 00 mg/kg Sample Description Result Conclusion Color / Component Location Style (mg/kg) (CH) translucent white paper tracing paper 7 LT 0 Pass (CI) bright red printed white paper paper 9 LT 0 Pass (CJ) bright blue printed white paper paper 9 LT 0 Pass (CK) clear transparent yellow plastic tray 9, 0 LT 0 Pass (CL) matt white paper paper 0 LT 0 Pass (CM) translucent soft plastic pipette 0 LT 0 Pass (CN) yellow tablets tablets 0 LT 0 Pass (CO) red tablets tablets 0 LT 0 Pass (CP) blue tablets tablets 0 LT 0 Pass (CQ) black graphite core of pencil 0 LT 0 Pass (CR) bright white paper sheet paper sheet LT 0 Pass (CS) matt white foam/ double pad LT 0 Pass transparent adhesive tape (CT) light transparent green plastic planet LT 0 Pass (CU) multicolor printed white paper CD-ROM LT 0 Pass sticker (CV) sharp bright silvery metal ball LT 0 Pass LT = Less than * = Average of duplicate analyses mg/kg = milligrams per kilogram (ppm = parts per million)

21 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of TOTAL LEAD CONTENT IN SURFACE COATING BY COMPOSITE TESTING ("Ban of Lead-containing paint and certain consumer products bearing Lead-containing paint", Consumer Product Safety Improvement Act (CPSIA) of 008)) Element: Lead Requirement: Maximum allowable limit: 90 mg/kg Sample Description Result (mg/kg) Conclusion Color / Component Location Style Overall Potential (A) all coating posters LT 0 -- Pass guide book paper cards (B) all coating picture cards LT 0 -- Pass (C) blue paper chart 9 -- Pass white white eyes eyes teeth of head dull blue mirror 8 (D) all coating paper card LT 0 -- Pass (E) all coating paper sticker 8 LT 0 -- Pass (F) shiny golden DVD 0 -- Pass dull black paper card 7, 8,, 8,, deep blue heart dots on eyes (G) deep red heart -- Pass dots on eyes deep yellow heart dull brown eyes (H) metallic green/ metallic light blue eyes LT 0 -- Pass (I) orange/ dull red/ deep green eyes LT 0 -- Pass (J) dark red/ dull dark red eyes LT 0 -- Pass (K) all coating paper card LT 0 -- Pass (L) all coating paper card 8,, 7, LT 0 -- Pass 8, (M) shiny silver inner mirror of illusion LT 0 -- Pass mirror (N) lacquar pencil Pass (O) black dominoes eyes plastic card, LT 0 -- Pass LT = Less than mg/kg = milligrams per kilogram (ppm = parts per million) * = Average of duplicate analyses Potential = Estimated lead content per component is based on calculation by component individual weight

22 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of PHTHALATES CONTENT IN CHILDREN S TOYS AND CHILDCARE ARTICLES BY COMPOSITE TESTING (Consumer Product Safety Improvement Act (CPSIA) of 008 Sec. 08(a) Prohibition On Sale of Certain Products Containing Specified Phthalates - BBP / DBP / DEHP CONTENT) Sample Identity A. black/ white coating Test Component Location Style orange red coating light blue/ light green coating B. bright dark grey/ bright white/ dark red/ dark blue coating deep yellow / deep blue/ deep red/ dull white coating shiny silver/ sea blue coating with lacquer C. translucent PVC dark brown PVC orange PVC D. yellow PVC green PVC blue PVC E. ivory PVC black PVC F. dull red soft plastic red soft plastic orange soft plastic G. dull yellow soft plastic yellow soft plastic dull green soft plastic H. dull blue soft plastic blue soft plastic dull pink soft plastic I. baby pink soft plastic dull white soft plastic milky white soft plastic J. dull black soft plastic white elastic band clear hard plastic dominoes insects teeth sheet eye muscles iris outer surface of eye inner surface of eye heart mirror sheets mirror mirror inside illusion pencil suction caps fossils brain brain brain brain teeth loops rubber bands rubber band inside launcher core of elastic band LEN , 9, 9,,,,

23 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of PHTHALATES CONTENT IN CHILDREN S TOYS AND CHILDCARE ARTICLES BY COMPOSITE TESTING (Consumer Product Safety Improvement Act (CPSIA) of 008 Sec. 08(a) Prohibition On Sale of Certain Products Containing Specified Phthalates - BBP / DBP / DEHP CONTENT) Sample Identity Test Component Location Style K. translucent fluorescent yellow plastic translucent orange plastic translucent green plastic L. translucent blue plastic milky ivory plastic clear red plastic M. clear green plastic clear blue plastic dull black plastic N. bright milky white plastic translucent dull green plastic bright red plastic O. bright light red plastic bright orange plastic bright yellow plastic P. bright green plastic bright purple plastic bright sky blue plastic Q. creamy white plastic bronze plastic off white plastic R. dull bloody red plastic cherry red plastic white plastic S. aqua green plastic transparent plastic dull red plastic T. transparent plastic sheet violet plastic transparent soft plastic nucleotides nucleotides nucleotides nucleotides skull filter filter filter straw straw straws base & stand colour inserts colour inserts colour inserts colour inserts colour inserts colour inserts skeleton & base coin hexagonal spine heart base & outer strips connector rings ball evaporation chamber & LID, test tube, container jar, illusion tank magnifier, case holder vitreous humour, LENS gum LENS mirage capsule clips sheet mirror spiky spoke droper ,, 9, , 0, 9, 8 0

24 COG LTD Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of PHTHALATES CONTENT IN CHILDREN S TOYS AND CHILDCARE ARTICLES BY COMPOSITE TESTING (Consumer Product Safety Improvement Act (CPSIA) of 008 Sec. 08(a) Prohibition On Sale of Certain Products Containing Specified Phthalates - BBP / DBP / DEHP CONTENT) Sample Identity U. dirty white plastic matt black plastic deep sky blue plastic V. clear yellow plastic Test Component Location Style dull translucent plastic dull translucent blue plastic W. dull translucent grass green plastic dull blue plastic clear deep purple plastic X. clear purple plastic clear pale blue plastic clear light blue plastic Y. yellow plastic bright white plastic dull orange plastic Z. dull yellow plastic dull light green plastic dull light blue plastic AA. dull lavender plastic dull magenta plastic matt yellow plastic AB. dark purple plastic AC. AD. AE. translucent purple plastic milky purple plastic translucent light blue plastic matt sky blue plastic light sky blue plastic matt deep red plastic dim red plastic dim purple plastic off translucent white plastic clear laminated multicolour printed white paper dull translucent pale yellow plastic tips of stick stick body of insects cap of container tub tank & mini tanks measuring cup cup cup cup stacking blocks guitar vacuum chamber whistle dominoes eyeball insect insect insect insect insect insect wind-pointer, wind cup boat parts, goal post, goal keeper, handle grip winding wheeler capsule, twisting zippers air whizzer, ring connectors funnel & small funnel hovercraft base stirrer wind cup, cone, cross frame twin head blower set, container, plug, sieve, tub, spool, spinner handle, cube & triangular shape cap of bubble solution bottle of bubble solution card board inserts image card container & LID of luminous mucus, 9, 9 9 0, 9 7

25 Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of PHTHALATES CONTENT IN CHILDREN S TOYS AND CHILDCARE ARTICLES BY COMPOSITE TESTING (Consumer Product Safety Improvement Act (CPSIA) of 008 Sec. 08(a) Prohibition On Sale of Certain Products Containing Specified Phthalates - BBP / DBP / DEHP CONTENT) Sample Identity AF. AG. AH. AI. AJ. AK. AL. AM. Test Component Location Style bright transparent purple plastic bright transparent deep blue plastic pearlised silver plastic pearlised blue plastic pearlised purple plastic translucent dull green plastic clear neon green plastic clear brown plastic dim black plastic pitch black plastic white foam translucent white plastic snow white foam/ adhesive clear plastic/ adhesive bright transparent red plastic bright transparent blue plastic bright transparent light blue plastic bright transparent light red plastic bright transparent plastic dull deep purple plastic dull sea blue plastic clear laminated light aqua blue/ shiny silver/ white printed transparent plastic sheet clear pale blue hard plastic shiny golden/ shiny silver printed clear plastic film handle & lock of linkage of planets main base of planet model small ball beads sticky pads adhesive tape on cylinder adhesive tape on bubble solution filament inside launcher marble accessories, launcher, fishing rod, clanging bonkers; rubber band racer; magic base, direction arrows, main pole; spinner handle, colour spinner disc; panels, caps; caps, paper frame, LENS holder; handle halves, movie wheels, mirror stand, twirler disc square mirrors CD on CD, 7 8,

26 COG LTD Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of PHTHALATES CONTENT IN CHILDREN S TOYS AND CHILDCARE ARTICLES BY COMPOSITE TESTING (Consumer Product Safety Improvement Act (CPSIA) of 008 Sec. 08(a) Prohibition On Sale of Certain Products Containing Specified Phthalates - BBP / DBP / DEHP CONTENT) Sample Identity AN. AO. AP. Test Component Location Style bright bloody red plastic matt dark purple plastic bright dark purple plastic clear laminated multi colour printed white paper sticker bright deep sea blue plastic pitch purple plastic dull translucent fluorescent yellow plastic magnet ball spinning twister, magnet holder on fishing rod secret LID, ball, illusion spring, yo-yo wing up gear, axle, wheel bubble solution mirror, magic twirler disc swinging disc silly spinner planets AQ. bright white foam foam inside cap of bubble solution AR. flat black plastic mirror inside illusion 8 8 Test Parameter: BBP DBP DEHP Limit (%): Sample Result (%) Conclusion A. LT 0.00 LT Pass B. LT LT 0.00 Pass C. LT 0.00 LT 0.00 LT 0.00 Pass D. LT 0.00 LT 0.00 LT 0.00 Pass E. LT 0.00 LT 0.00 LT 0.00 Pass F. LT 0.00 LT 0.00 LT 0.00 Pass G. LT 0.00 LT 0.00 LT 0.00 Pass H. LT 0.00 LT 0.00 LT 0.00 Pass I. LT 0.00 LT 0.00 LT 0.00 Pass J. LT 0.00 LT 0.00 LT 0.00 Pass K. LT 0.00 LT 0.00 LT 0.00 Pass L. LT 0.00 LT 0.00 LT 0.00 Pass M. LT 0.00 LT 0.00 LT 0.00 Pass N. LT 0.00 LT 0.00 LT 0.00 Pass O. LT 0.00 LT 0.00 LT 0.00 Pass P. LT 0.00 LT 0.00 LT 0.00 Pass Q. LT 0.00 LT 0.00 LT 0.00 Pass R. LT 0.00 LT 0.00 LT 0.00 Pass S. LT 0.00 LT 0.00 LT 0.00 Pass

27 COG LTD Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page 7 of PHTHALATES CONTENT IN CHILDREN S TOYS AND CHILDCARE ARTICLES BY COMPOSITE TESTING (Consumer Product Safety Improvement Act (CPSIA) of 008 Sec. 08(a) Prohibition On Sale of Certain Products Containing Specified Phthalates - BBP / DBP / DEHP CONTENT) Test Parameter: BBP DBP DEHP Limit (%): Sample Result (%) Conclusion T. LT 0.00 LT 0.00 LT 0.00 Pass U. LT 0.00 LT 0.00 LT 0.00 Pass V. LT 0.00 LT 0.00 LT 0.00 Pass W. LT 0.00 LT 0.00 LT 0.00 Pass X. LT 0.00 LT 0.00 LT 0.00 Pass Y. LT 0.00 LT 0.00 LT 0.00 Pass Z. LT 0.00 LT 0.00 LT 0.00 Pass AA. LT 0.00 LT 0.00 LT 0.00 Pass AB. LT 0.00 LT 0.00 LT 0.00 Pass AC. LT 0.00 LT 0.00 LT 0.00 Pass AD. LT 0.00 LT 0.00 LT 0.00 Pass AE. LT 0.00 LT 0.00 LT 0.00 Pass AF. LT 0.00 LT 0.00 LT 0.00 Pass AG. LT 0.00 LT 0.00 LT 0.00 Pass AH. LT 0.00 LT 0.00 LT 0.00 Pass AI. LT 0.00 LT 0.00 LT 0.00 Pass AJ. LT LT 0.00 Pass AK. LT 0.00 LT 0.00 LT 0.00 Pass AL. LT 0.00 LT 0.00 LT 0.00 Pass AM. LT 0.00 LT 0.00 LT 0.00 Pass AN. LT 0.00 LT 0.00 LT 0.00 Pass AO. LT LT 0.00 Pass AP. LT 0.00 LT 0.00 LT 0.00 Pass AQ. LT LT 0.00 Pass AR. LT 0.00 LT 0.00 LT 0.00 Pass Detection Limit : BBP = Butyl benzyl phthalate (0.00%) Results reported in percentage DBP = Dibutyl phthalate (0.00%) LT = Less than DEHP = Di(-ethylhexyl) phthalate (0.00%) ND = None detected Note: Although the composite (B, AO) sample(s) meets the stated requirements, it is possible that, if tested separately, one or more of the constituents of the composite(s) may not meet the necessary requirements.

28 COG LTD Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page 8 of PHTHALATES CONTENT IN CHILDREN S TOYS AND CHILDCARE ARTICLES BY COMPOSITE TESTING (Consumer Product Safety Improvement Act (CPSIA) of 008 Sec. 08(b)() Prohibition On Sale of Certain Products Containing Specified Phthalates - DNOP / DINP / DIDP CONTENT) Sample Identity A. black/ white coating Test Component Location Style orange red coating light blue/ light green coating B. bright dark grey/ bright white/ dark red/ dark blue coating deep yellow / deep blue/ deep red/ dull white coating shiny silver/ sea blue coating with lacquer C. translucent PVC dark brown PVC orange PVC D. yellow PVC green PVC blue PVC E. ivory PVC black PVC F. dull red soft plastic red soft plastic orange soft plastic G. dull yellow soft plastic yellow soft plastic dull green soft plastic H. dull blue soft plastic blue soft plastic dull pink soft plastic I. baby pink soft plastic dull white soft plastic milky white soft plastic J. dull black soft plastic white elastic band clear hard plastic dominoes insects teeth sheet eye muscles iris outer surface of eye inner surface of eye heart mirror sheets mirror mirror inside illusion pencil suction caps fossils brain brain brain brain teeth loops rubber bands rubber band inside launcher core of elastic band LEN , 9, 9,,,,

29 COG LTD Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page 9 of PHTHALATES CONTENT IN CHILDREN S TOYS AND CHILDCARE ARTICLES BY COMPOSITE TESTING (Consumer Product Safety Improvement Act (CPSIA) of 008 Sec. 08(b)() Prohibition On Sale of Certain Products Containing Specified Phthalates - DNOP / DINP / DIDP CONTENT) Sample Identity Test Component Location Style K. translucent fluorescent yellow plastic translucent orange plastic translucent green plastic L. translucent blue plastic milky ivory plastic clear red plastic M. clear green plastic clear blue plastic dull black plastic N. bright milky white plastic translucent dull green plastic bright red plastic O. bright light red plastic bright orange plastic bright yellow plastic P. bright green plastic bright purple plastic bright sky blue plastic Q. creamy white plastic bronze plastic off white plastic R. dull bloody red plastic cherry red plastic white plastic S. aqua green plastic transparent plastic dull red plastic T. transparent plastic sheet violet plastic transparent soft plastic nucleotides nucleotides nucleotides nucleotides skull filter filter filter straw straw straws base & stand colour inserts colour inserts colour inserts colour inserts colour inserts colour inserts skeleton & base coin hexagonal spine heart base & outer strips connector rings ball evaporation chamber & LID, test tube, container jar, illusion tank magnifier, case holder vitreous humour, LENS gum LENS mirage capsule clips sheet mirror spiky spoke droper ,, 9, , 0, 9, 8 0

30 COG LTD Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page 0 of PHTHALATES CONTENT IN CHILDREN S TOYS AND CHILDCARE ARTICLES BY COMPOSITE TESTING (Consumer Product Safety Improvement Act (CPSIA) of 008 Sec. 08(b)() Prohibition On Sale of Certain Products Containing Specified Phthalates - DNOP / DINP / DIDP CONTENT) Sample Identity U. dirty white plastic matt black plastic deep sky blue plastic V. clear yellow plastic Test Component Location Style dull translucent plastic dull translucent blue plastic W. dull translucent grass green plastic dull blue plastic clear deep purple plastic X. clear purple plastic clear pale blue plastic clear light blue plastic Y. yellow plastic bright white plastic dull orange plastic Z. dull yellow plastic dull light green plastic dull light blue plastic AA. dull lavender plastic dull magenta plastic matt yellow plastic AB. dark purple plastic AC. AD. AE. translucent purple plastic milky purple plastic translucent light blue plastic matt sky blue plastic light sky blue plastic matt deep red plastic dim red plastic dim purple plastic off translucent white plastic clear laminated multicolour printed white paper dull translucent pale yellow plastic tips of stick stick body of insects cap of container tub tank & mini tanks measuring cup cup cup cup stacking blocks guitar vacuum chamber whistle dominoes eyeball insect insect insect insect insect insect wind-pointer, wind cup boat parts, goal post, goal keeper, handle grip winding wheeler capsule, twisting zippers air whizzer, ring connectors funnel & small funnel hovercraft base stirrer wind cup, cone, cross frame twin head blower set, container, plug, sieve, tub, spool, spinner handle, cube & triangular shape cap of bubble solution bottle of bubble solution card board inserts image card container & LID of luminous mucus, 9, 9 9 0, 9 7

31 COG LTD Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of PHTHALATES CONTENT IN CHILDREN S TOYS AND CHILDCARE ARTICLES BY COMPOSITE TESTING (Consumer Product Safety Improvement Act (CPSIA) of 008 Sec. 08(b)() Prohibition On Sale of Certain Products Containing Specified Phthalates - DNOP / DINP / DIDP CONTENT) Sample Identity AF. AG. AH. AI. AJ. AK. AL. AM. Test Component Location Style bright transparent purple plastic bright transparent deep blue plastic pearlised silver plastic pearlised blue plastic pearlised purple plastic translucent dull green plastic clear neon green plastic clear brown plastic dim black plastic pitch black plastic white foam translucent white plastic snow white foam/ adhesive clear plastic/ adhesive bright transparent red plastic bright transparent blue plastic bright transparent light blue plastic bright transparent light red plastic bright transparent plastic dull deep purple plastic dull sea blue plastic clear laminated light aqua blue/ shiny silver/ white printed transparent plastic sheet clear pale blue hard plastic shiny golden/ shiny silver printed clear plastic film handle & lock of linkage of planets main base of planet model small ball beads sticky pads adhesive tape on cylinder adhesive tape on bubble solution filament inside launcher marble accessories, launcher, fishing rod, clanging bonkers; rubber band racer; magic base, direction arrows, main pole; spinner handle, colour spinner disc; panels, caps; caps, paper frame, LENS holder; handle halves, movie wheels, mirror stand, twirler disc square mirrors CD on CD, 7 8,

32 COG LTD Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of PHTHALATES CONTENT IN CHILDREN S TOYS AND CHILDCARE ARTICLES BY COMPOSITE TESTING (Consumer Product Safety Improvement Act (CPSIA) of 008 Sec. 08(b)() Prohibition On Sale of Certain Products Containing Specified Phthalates - DNOP / DINP / DIDP CONTENT) Sample Identity AN. AO. AP. Test Component Location Style bright bloody red plastic matt dark purple plastic bright dark purple plastic clear laminated multi colour printed white paper sticker bright deep sea blue plastic pitch purple plastic dull translucent fluorescent yellow plastic magnet ball spinning twister, magnet holder on fishing rod secret LID, ball, illusion spring, yo-yo wing up gear, axle, wheel bubble solution mirror, magic twirler disc swinging disc silly spinner planets 8 8 Test Parameter: DNOP DINP DIDP Limit (%): Sample Result (%) Conclusion A. LT LT 0.00 Pass B. LT 0.00 LT 0.00 LT 0.00 Pass C. LT 0.00 LT 0.00 LT 0.00 Pass D. LT 0.00 LT 0.00 LT 0.00 Pass E. LT 0.00 LT 0.00 LT 0.00 Pass F. LT 0.00 LT 0.00 LT 0.00 Pass G. LT 0.00 LT 0.00 LT 0.00 Pass H. LT 0.00 LT 0.00 LT 0.00 Pass I. LT 0.00 LT 0.00 LT 0.00 Pass J. LT 0.00 LT 0.00 LT 0.00 Pass K. LT 0.00 LT 0.00 LT 0.00 Pass L. LT 0.00 LT 0.00 LT 0.00 Pass M. LT 0.00 LT 0.00 LT 0.00 Pass N. LT 0.00 LT 0.00 LT 0.00 Pass O. LT 0.00 LT 0.00 LT 0.00 Pass P. LT 0.00 LT 0.00 LT 0.00 Pass Q. LT 0.00 LT 0.00 LT 0.00 Pass R. LT 0.00 LT 0.00 LT 0.00 Pass S. LT 0.00 LT 0.00 LT 0.00 Pass

33 COG LTD Technical Report: (09)9-077(A) / (09)-0(C) November 9, 009 Page of PHTHALATES CONTENT IN CHILDREN S TOYS AND CHILDCARE ARTICLES BY COMPOSITE TESTING (Consumer Product Safety Improvement Act (CPSIA) of 008 Sec. 08(b)() Prohibition On Sale of Certain Products Containing Specified Phthalates - DNOP / DINP / DIDP CONTENT) Test Parameter: DNOP DINP DIDP Limit (%): Sample Result (%) Conclusion T. LT 0.00 LT 0.00 LT 0.00 Pass U. LT 0.00 LT 0.00 LT 0.00 Pass V. LT 0.00 LT 0.00 LT 0.00 Pass W. LT 0.00 LT 0.00 LT 0.00 Pass X. LT 0.00 LT 0.00 LT 0.00 Pass Y. LT 0.00 LT 0.00 LT 0.00 Pass Z. LT 0.00 LT 0.00 LT 0.00 Pass AA. LT 0.00 LT 0.00 LT 0.00 Pass AB. LT 0.00 LT 0.00 LT 0.00 Pass AC. LT 0.00 LT 0.00 LT 0.00 Pass AD. LT 0.00 LT 0.00 LT 0.00 Pass AE. LT 0.00 LT 0.00 LT 0.00 Pass AF. LT 0.00 LT 0.00 LT 0.00 Pass AG. LT 0.00 LT 0.00 LT 0.00 Pass AH. LT 0.00 LT 0.00 LT 0.00 Pass AI. LT 0.00 LT 0.00 LT 0.00 Pass AJ. LT 0.00 LT 0.00 LT 0.00 Pass AK. LT 0.00 LT 0.00 LT 0.00 Pass AL. LT 0.00 LT 0.00 LT 0.00 Pass AM. LT 0.00 LT 0.00 LT 0.00 Pass AN. LT 0.00 LT 0.00 LT 0.00 Pass AO. LT 0.00 LT 0.00 LT 0.00 Pass AP. LT 0.00 LT 0.00 LT 0.00 Pass Detection Limit : DNOP = Di-n-octyl phthalate (0.00%) Results reported in percentage DINP = Di-iso-nonyl phthalate (0.00%) LT = Less than DIDP = Di-iso-decyl phthalate (0.00%) ND = None detected