Case KG Doc 1199 Filed 05/03/17 Page 1 of 22

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1 Case KG Doc 1199 Filed 05/03/17 Page 1 of 22 UNITED STATES BANKRUPTCY COURT DISTRICT OF DELEWARE In re: Malibu Lighting Corporation Case No MONTHLY OPERATING REPORT Document Explanation Affidavit/Supplement REQUIRED DOCUMENTS Form No. Attached Attached Attached Schedule of Cash Receipts and Disbursements MOR1 X Bank Reconciliation (or copies of debtor's bank reconciliations) MOR1a X Copies of bank statements X Schedule of Professional Fees Paid MOR1b X Outdoor Direct Corporation Professional Fees MOR1b appendix A NC Estate Corporation Professional Fees MOR1b appendix B Malibu Lighting Corporation Professional Fees MOR1b appendix C Schedule of Bank Accounts with Book Balances MOR1c X Schedule of Disbursements by Debtor Entity MOR1d X Cash Disbursements Journals X Statement of Operations (Month) MOR2 Month X Statement of Operations (Filing to Date) MOR2 FTD X Statement of OperationsContinuation Sheet MOR2a X Balance Sheet MOR3 X Balance SheetContinuation Sheet MOR3a X Listing of Aged Accounts Payable X Status of Postpetition Taxes MOR4 X Copies of IRS Form 6123 or payment receipt X Copies of tax returns filed during reporting period X Summary of Unpaid Postpetition Debts MOR4 X Accounts Receivable Reconciliation and Aging MOR5 X Debtor Questionnaire MOR5 X Listing of Debtor Entities Appendix A X I declare under penalty of perjury (28 U.S.C. Section 1746) that this report and the attached documents are true and correct to the best of my knowledge and belief. May 2, 2017 Laura Kendall Deputy Restructuring Officer

2 Case KG Doc 1199 Filed 05/03/17 Page 2 of 22 In re: Malibu Lighting Corporation Case No MOR1 SCHEDULE OF CASH RECEIPTS AND DISBURSEMENTS Amounts reported should be per the debtor's books, not the bank statement. The beginning cash should be the ending cash from the prior month or, if this is the first report, the amount should be the balance on the date the petition was filed. The amounts reported in the "CURRENT MONTH ACTUAL" column must equal the sum of the four bank account columns. The amounts reported in the "PROJECTED" columns should be taken from the SMALL BUSINESS INITIAL REPORT (FORM IR1). Attach copies of the bank statements and the cash disbursements journal. The total disbursements listed in the disbursements journal must equal the total disbursements reported on this page. A bank reconciliation must be attached for each account. [See MOR1 (CON'T)] BANK ACCOUNTS CURRENT MONTH CUMULATIVE FILING TO DATE BOA OPER. MLC OPER. DMC DEP. ACTUAL PROJECTED ACTUAL PROJECTED CASH BEGINNING OF MONTH (4,323) 5,367 5,097 RECEIPTS CASH SALES ,868 ACCOUNTS RECEIVABLE 61,180 21,516 TRANSFER AR RECEIPTS TO CGP (38,670) SALE OF ASSETS AND RECEIPT FROM SECOND LIEN POSITION ,670 72,919 PERSONAL PROPERTY TAX REFUND 353 INTERCO SHARED SERVICES ACCOUNT TRANSFERS 17,695 HONG KONG RENT REFUND 30 TOTAL RECEIPTS ,403 98,218 DISBURSEMENTS NET PAYROLL/CONTRACT LABOR ,449 4,285 PAYROLL TAXES 86 SALES, USE, & OTHER TAXES 1, INVENTORY PURCHASES 12,173 12,656 SECURED/ RENTAL/ LEASES INSURANCE ADMINISTRATIVE SELLING 251 OTHER (ATTACH LIST SEE BELOW) ,369 10,615 TRANSFER (FROM CASH COLL ACCTS) 223 SALE OF ASSETS INTERCO XFER 319 TRANSFERS (TO DIP ACCTS) 79,762 65,782 PAYMENTS TO PROFESSIONAL FEE ESCROW ACCOUNT ,752 11,110 U.S. TRUSTEE QUARTERLY FEES COURT COSTS TOTAL DISBURSEMENTS , ,756 NET CASH FLOW (66) (66) (118) (5,029) (9,538) (RECEIPTS LESS DISBURSEMENTS) (Values in $'000s) CASH END OF MONTH (4,441) 338 (4,441) THE FOLLOWING SECTION MUST BE COMPLETED DISBURSEMENTS FOR CALCULATING U.S. TRUSTEE QUARTERLY FEES: (FROM CURRENT MONTH ACTUAL COLUMN) TOTAL DISBURSEMENTS 106 Add back disbursements to Professional Fee Escrow Trust Deduct professional fee payments paid from Professional Fee Escrow Trust TOTAL DISBURSEMENTS FOR CALCULATING U.S. TRUSTEE QUARTERLY FEES 106 DETAIL OF "OTHER DISBURSEMENTS" Healthcare (1) (1) Hong Kong Operating Sales of assets bank investment fees 576 Lightstar Remittance 78 Utilities Utility Deposits (21) (53) Travel Domestic Freight 1,317 1,413 Packaging and shipping supplies Interest / Bank Charges ,637 2,158 Lender Counsel Prepetition Fees 137 Summit breakup fee 1,343 1,343 Piper Jaffray Fee 1,598 1, (b)(9) Payments 588 1,300 Other* ,166 TOTAL ,369 10,615

3 Case KG Doc 1199 Filed 05/03/17 Page 3 of 22 In re: Malibu Lighting Corporation Case No MOR1a BANK RECONCILIATIONS Continuation Sheet for MOR1 (Values in $'000s) A bank reconciliation must be included for each bank account. The debtor's bank reconciliation may be substituted for this page. Operating XXXXXXXX5871 BALANCE PER BOOKS 338 BANK BALANCE 338 (+) DEPOSITS IN TRANSIT (ATTACH LIST) () OUTSTANDING CHECKS (ATTACH LIST) OTHER (ATTACH EXPLANATION) ADJUSTED BANK BALANCE * 338 * Adjusted bank balance must equal balance per books DEPOSITS IN TRANSIT Date Amount CHECKS OUTSTANDING Ck. # Amount

4 Case KG Doc 1199 Filed 05/03/17 Page 4 of 22

5 Case KG Doc 1199 Filed 05/03/17 Page 5 of 22 In re: Malibu Lighting Corporation Case No MOR1b SCHEDULE OF PROFESSIONAL FEES AND EXPENSES PAID FROM PROFESSIONAL FEE ESCROW Amount Amount Paid YearToDate Outdoor Direct Corp. NC Estate Corp. Malibu Lighting Corp. Payee Period Covered Approved Date Fees Expenses Fees Expenses Fees Expenses Fees Expenses Fees Expenses Aurora Management Partners December /9/ Aurora Management Partners January /3/ , , Blank Rome Q % 12 3/8/ Blank Rome Q holdback 3 3/23/ BDO Q holdback 18 3/23/17 18 BDO January /4/ , Bryan Cave lender counsel Buchanan Ingersoll lender counsel Epiq Bankruptcy Solutions J. Eisch & Associates, P.C Jackson Walker lender counsel Katten Muchin Rosenman LLP Kurtzman Carson Consultants January /1/17 3 Kurtzman Carson Consultants February /3/ Lowenstein Sandler LLP Q holdback 23 3/23/17 23 Lowenstein Sandler LLP January /4/ Norton Rose Fulbright US LLP Pachulski Stang Ziehl & Jones LLP Q holdback; December /1/ Pachulski Stang Ziehl & Jones LLP Q holdback 48 3/22/17 48 Pachulski Stang Ziehl & Jones LLP January /3/ , , , Piper Jaffray 4 4 The Brinkmann Corporation (U.S. Trustee fee reimbursement) , , , , Payments to Professional Fee Escrow Account by DebMOR1, line 40 Outdoor Direct Corportion 6,666 NC Estate Corporation 3,354 Malibu Lighting Corporation 732 total, all debtors 10,752

6 In re: Malibu Lighting Corporation Case No MOR1b Appendix A Professional Fee Escrow and Payments Outdoor Direct Corporation (ODC) Case KG Doc 1199 Filed 05/03/17 Page 6 of 22 Activity DR CR BAL ,745 4Jan Wire Out: Kurtzman Carson Consultants LLC (Oct and Nov Fee Payments) 35 1,710 7Jan Wire In: The Brinkmann Corporation 75 1,785 19Jan Wire In: The Brinkmann Corporation 131 1,916 22Jan Wire Out: Aurora Management Partners Inc. 60 1,857 25Jan Ck. #7510: PSZ&J LLP (Oct & Nov 2015) 181 1,676 26Jan Ck. #7512: PSZ&J LLP (balance of Nov above check short) 0 1,676 29Jan Wire In: The Brinkmann Corporation (Prof fees less Q4 UST fees) 56 1,732 3Feb Wire In: The Brinkmann Corporation 77 1,809 5Feb Wire Out: Kurtzman Carson Consultants LLC (Balance of Oct and Nov) 0 1,808 9Feb Wire Out: Blank Rome LLP (80/100 Oct/Nov 2015) 6 1,803 9Feb Wire Out: Lowenstein Sandler LLP (Oct /100) 30 1,772 9Feb Wire Out: Lowenstein Sandler LLP (Nov /100) 21 1,752 9Feb Wire Out: Comerica Bank payment of Comerica's legal fees (Buchanan Ingersoll) 2 1,750 9Feb Wire Out: Comerica Bank payment of Comerica's legal fees (Jackson Walker) 1 1,749 10Feb Wire Out: Bank of America payment of B of A's legal fees (Bryan Cave NovDec 2015) 83 1,666 11Feb Wire In: The Brinkmann Corporation 77 1,743 18Feb Wire In: The Brinkmann Corporation 67 1,810 24Feb Wire Out: Katten Muchin Rosenman LLP (Jan 2016 Fees/Exp) 7 1,803 24Feb Wire Out: Aurora Management Partners Inc. (Dec 2015) 124 1,678 25Feb Wire In: The Brinkmann Corporation 77 1,755 2Mar Wire Out: PSZ&J (Dec /100) 96 1,659 2Mar Wire Out: PSZ&J (OctDec % holdbacks) 61 1,598 2Mar Wire Out: Blank Rome LLP (Dec /100) 2 1,595 2Mar Wire Out: Blank Rome LLP (OctDec % holdbacks) 2 1,593 2Mar Wire Out: Lowenstein Sandler LLP (Dec /100) 32 1,561 2Mar Wire Out: Lowenstein Sandler LLP (OctDec % holdbacks) 20 1,541 3Mar Wire Out: BDO USA, LLP (Oct/Nov %) 56 1,485 3Mar Wire In: The Brinkmann Corporation 64 1,549 14Mar Wire In: The Brinkmann Corporation 74 1,623 18Mar Wire In: The Brinkmann Corporation 74 1,697 23Mar Wire Out: Kurtzman Carson Consultants LLC (Jan Fee Payment) 20 1,677 25Mar Wire In: The Brinkmann Corporation 74 1,751 28Mar Wire Out: BDO USA, LLP (Dec /100) 21 1,729 30Mar Wire Out: Aurora Management Partners (Jan 2016) 180 1,549 30Mar Wire Out: Blank Rome LLP (Jan /100) 8 1,541 30Mar Wire Out: Lowenstein Sandler LLP (Jan /100) 40 1,502 31Mar Wire Out: Bank of America payment of B of A's legal fees (Bryan Cave JanFeb 2016) 41 1,461 1Apr Wire In: The Brinkmann Corporation 64 1,525 7Apr Wire In: The Brinkmann Corporation 54 1,579 11Apr Wire Out: BDO USA, LLP (Jan /100) 42 1,537 14Apr Wire Out: Comerica Bank payment of Comerica's legal fees (Jackson Walker) 2 1,536 14Apr Wire Out: Comerica Bank payment of Comerica's legal fees (Buchanan Ingersoll) 1 1,534 15Apr Wire In: The Brinkmann Corporation 44 1,578 20Apr Wire In: The Brinkmann Corporation 54 1,632 21Apr Wire Out: Blank Rome LLP (Feb /100) 7 1,625 21Apr Wire Out: Aurora Management Partners (Feb 2016) 205 1,420 27Apr Wire Out: Lowenstein Sandler LLP (Feb /100) 34 1,386 28Apr Wire In: The Brinkmann Corporation 44 1,430 29Apr Wire Out: Bank of America payment of B of A's legal fees (Bryan Cave Mar 2016) 47 1,384 29Apr Ck. #7537: PSZ&J LLP (Feb /100) 181 1,203 3May Ck. #7540: PSZ&J LLP (Jan /100) 113 1,090 4May Wire Out: Kurtzman Carson Consultants LLC (Dec 2015) 31 1,059 4May Wire Out: Kurtzman Carson Consultants LLC (Feb 2016) 15 1,044 5May Wire In: The Brinkmann Corporation 54 1,098 9May Wire Out: BDO USA, LLP (Feb /100) 60 1,038 10May Wire Out: Comerica Bank payment of Comerica's legal fees (Jackson Walker) 3 1,035 12May Wire In: The Brinkmann Corporation 44 1,079 16May Wire Out: Blank Rome LLP (Mar /100) 6 1,073 18May Wire Out: Kurtzman Carson Consultants LLC (Mar 2016) 15 1,058 19May Wire In: The Brinkmann Corporation 54 1,112 20May Wire Out: Norton Rose Fulbright US LLP (OctApr 2016) 80 1,032 20May Wire Out: Comerica Bank payment of Comerica's legal fees (Jackson Walker Mar 2016) 3 1,029 23May Wire Out: Aurora Management Partners (Mar 2016) May Wire In: The Brinkmann Corporation May Wire Out: PSZJ March / May Wire Out: Lowenstein Sandler LLP 80/100 March Jun Wire In: The Brinkmann Corporation Jun Wire Out: Bank of America payment of B of A's legal fees (Bryan Cave Apr 2016) Jun Wire Out: Comerica Bank payment of Comerica's legal fees (Jackson Walker Apr 2016) Jun Wire In: The Brinkmann Corporation Jun Wire Out: BDO USA, LLP (partial Mar 2016) Jun Wire In: The Brinkmann Corporation Jun Wire Out: Aurora Management Partners (Apr 2016) Jun Wire Out: Bank of America payment of B of A's legal fees (Bryan Cave May 2016) Jun Wire Out: Comerica Bank payment of Comerica's legal fees (Buchanan Ingersoll) Jun Wire In: Comerica Bank (return of wire sent on 6/21/16) Jun Wire In: The Brinkmann Corporation Jun Wire Out: Kurtzman Carson Consultants LLC (April & May 2016) Jun Wire Out: Piper Jaffray & Co. (Asset Fee Expenses) Jun Wire In: The Brinkmann Corporation Jul Ck. #7551 PSZJ (80/100 % of the April Bills) Jul Wire In: The Brinkmann Corporation Jul Wire Out: Norton Rose Fulbright US LLP (May 2016) Jul Wire Out: Comerica Bank payment of Comerica's legal fees (Jackson Walker May 2016) Jul Wire In: The Brinkmann Corporation Jul Wire In: The Brinkmann Corporation Jul Wire Out Blank Rome LLP (Apr & May /100) Jul Wire Out: Aurora Management Partners ($46, bal for Apr 2016; $28, partial May 2016)

7 In re: Malibu Lighting Corporation Case No MOR1b Appendix A Professional Fee Escrow and Payments Outdoor Direct Corporation (ODC) 29Jul Wire Out: Bank of America payment of B of A's legal fees (Bryan Cave Jun 2016) Jul Wire Out: Kurtzman Carson Consultants LLC (Jun 2016) Aug Wire In: The Brinkmann Corporation 576 1,105 10Aug Wire In: The Brinkmann Corporation 94 1,199 16Aug Wire Out: BDO USA, LLP (20% Holdback for Dec. March 2016 and catch up for March 2016) 56 1,144 16Aug Wire Out: BDO USA, LLP (80/100 % for April & May 2016) 73 1,071 16Aug Wire Out: Blank Rome LLP (20% Holdback for Jan March 2016) 5 1,066 16Aug Wire Out: Lowenstein Sandler LLP (20% Holdback for Jan. March 2016, catchup pymt March 2016) 35 1,031 17Aug Wire In: The Brinkmann Corporation 94 1,125 18Aug Wire Out: Kurtzman Carson Consultants LLC (July2016) 3 1,123 25Aug Wire In: The Brinkmann Corporation 94 1,217 2Sep Wire In: The Brinkmann Corporation 94 1,311 8Sep Wire In: The Brinkmann Corporation 62 1,373 16Sep Wire In: The Brinkmann Corporation 60 1,433 22Sep Wire In: The Brinkmann Corporation 60 1,493 29Sep Wire In: The Brinkmann Corporation 60 1,553 30Sep Wire Out: Aurora Management Partners (May Aug. payments) 294 1,259 11Oct Wire Out: PSZ&J LLP (JanAp 2016 holdbacks, 100% of MayJun 2016, 80/100 Jul 2016) Oct Wire Out: Lowenstein Sandler LLP (80/100 of AprJun 2016) Oct Wire Out: Blank Rome LLP (holdbacks for AprMay 2016, 100% of Jun 2016, 80/100 of Jul 2016) Oct Wire Out: BDO USA, LLP (holdbacks for AprMay 2016, 100% of Jun 2016) Oct Wire Out: Kurtzman Carson Consultants LLC (Catch up payment through July 2016) Oct Ck. #7579: PSZJ (80/100 Aug.2016 matters ) 181 (77) 19Oct Wire Out: Lowenstein Sandler LLP (20% holdbacks for AprJun 2016) 27 (104) 19Oct Wire Out: Blank Rome LLP (Aug /100) 7 (112) 19Oct Wire In: The Brinkmann Corporation Oct Wire Out: Kurtzman Carson Consultants LLC (100% Fees/Exp. for Aug. & Sept. 2016) Oct Wire In: The Brinkmann Corporation October Credit for portion of NCOC and MLC professional fees paid by ODC in October (414) 576 9Nov Wire Out: BDO USA, LLP (July & August /100) Nov Wire Out: Lowenstein Sandler LLP (JulAug /100) Nov Wire Out: Aurora Management Partners (100% of September 2016) Nov Wire In: The Brinkmann Corporation Nov Wire Out: Kurtzman Carson Consultants LLC (100% Fees/Exp. for Oct 2016) November Credit for portion of NCOC and MLC professional fees paid by ODC in November (48) 741 2Dec Wire In: The Brinkmann Corporation Dec Wire Out: Lowenstein Sandler LLP (Sep /100) Dec Wire Out: Blank Rome LLP (Sep /100) Dec Wire Out: BDO USA, LLP (Sep /100) Dec Wire Out: Lowenstein Sandler LLP (20% holdback thru Sept 2016) Dec Wire Out: Blank Rome LLP (20% holdback thru Sept 2016) Dec Wire Out: BDO USA, LLP (20% holdback thru Sept 2016) Dec Ck. #7588: J. Eisch & Associates, P.C. (100% Fees/Exp thru Aug. less retainer applied Dec Wire Out: Kurtzman Carson Consultants LLC (100% Fees/Exp for Nov.2016) Dec Wire Out: The Brinkmann Corporation December Credit for portion of NCOC and MLC professional fees paid by ODC in December (68) 657 5Jan Wire In: The Brinkmann Corporation Jan Wire Out: BDO USA, LLP (Oct /100) Jan Wire Out: Aurora Management Partners Inc. (Oct & Nov %) Jan Wire Out: BDO USA, LLP (Nov /100) Jan Wire Out: Lowenstein Sandler LLP (Oct & Nov /100) Jan Wire Out: Kurzman Carson Consultants LLC (100% Fees/Exp for Dec 2016) Jan Wire In: The Brinkmann Corporation 251 1,028 January Credit for portion of NCOC and MLC professional fees paid by ODC (50) 1,078 2Feb Wire In: The Brinkmann Corporation 62 1,140 8Feb Wire In: The Brinkmann Corporation 62 1,202 10Feb Wire Out: BDO USA, LLP (Dec /100) 32 1,169 15Feb Wire In: The Brinkmann Corporation 62 1,231 21Feb Ck #7604: Eisch & Associates (80/100 for September and October) Feb Wire Out: Lowenstein Sandler LLP (Dec /100) Feb Wire In: The Brinkmann Corporation February Credit for portion of NCOC and MLC professional fees paid by ODC (237) 1,081 1Mar Wire In: The Brinkmann Corporation 62 1,143 1Mar Wire Out: Kurtzman Carson Consultants LLC (100% Fees/Exp for Jan 2017) 3 1,140 1Mar Ck. #7609 PSZJ: (JulyAug.2016 Holdbacks; Sep. Dec. 80/100) Mar Wire In: The Brinkmann Corporation Mar Wire Out: Blank Rome LLP (OctDec /100) Mar Wire Out: Aurora Management Partners Inc. (Dec %) Mar Ck. #7616: PSZJ (OctDec % Holdbacks) Mar Wire Out: Lowenstein Sandler LLP (OctDec % Holdbacks) Mar Wire Out: Blank Rome LLP (OctDec % Holdbacks) Mar Wire Out: BDO USA, LLP (OctDec % Holdbacks) March Credit for portion of NCOC and MLC professional fees paid by ODC (165) 785 Totals 5,646 6, Case KG Doc 1199 Filed 05/03/17 Page 7 of 22 ODC reconciliation MOR1b MOR1 MOR total for trust deposits (MOR1) and disbursments (MOR1b) 5,644 6,666 Reimbursement to ODC for UST trustee payments paid directly by ODC 40 12/21/15 KCC paid direct (29) 1/21/16 K.E. Andrews property tax advisor paid direct (16) 2/10/16 Bank of America & Comerica prepetition legal fees paid direct (137) 3/21/16 EMG environmental advisors paid direct (21) 4/29/16 Rumberger law firm return of retainer 9 5/12/16 Sheppard Mullin law firm paid direct (58) 7/28/16 Sheppard Mullin law firm paid direct (7) 7/19/16 K.E. Andrews property tax advisors paid direct (10) 2/8/17 Sheppard Mullin law firm paid direct (1) rounding (4) 5,644 6,431 7

8 In re: Malibu Lighting Corporation Case No Case KG Doc 1199 Filed 05/03/17 Reporting Page Period: 8 March of MOR1b Appendix B Professional Fee Escrow and Payments NC Estate Corporation f/k/a/ National Consumer Outdoor Corporation f/k/a Dallas Manufacturing Corporation Date Activity DR CR BAL Jan Wire Out: Kurtzman Carson Consultants LLC (Oct and Nov Fee Payments) 35 2,365 7Jan Wire In: Dallas Manufacturing Co. Inc. 52 2,417 14Jan Wire In: Dallas Manufacturing Co. Inc. 51 2,468 19Jan Wire Out: Katten Muchin Rosenman LLP (services thru Jan 9, 2016) 8 2,460 20Jan Wire In: Dallas Manufacturing Co. Inc. 50 2,510 22Jan Wire Out: Aurora Management Partners Inc ,319 25Jan Ck. #7510: PSZ&J LLP (Oct & Nov 2015) 585 1,734 29Jan Wire In: Dallas Manufacturing Co. Inc. (Prof fees less Q4 UST fees) 20 1,753 3Feb Wire In: Dallas Manufacturing Co. Inc. 42 1,795 9Feb Wire Out: Blank Rome LLP (80/100 Oct/Nov 2015) 18 1,777 9Feb Wire Out: Lowenstein Sandler LLP (Oct /100) 75 1,702 9Feb Wire Out: Lowenstein Sandler LLP (Nov /100) 96 1,606 10Feb Wire Out: Comerica Bank payment of Comerica's legal fees (Jackson Walker) 1 1,606 11Feb Wire In: Dallas Manufacturing Co. Inc. 40 1,646 18Feb Wire In: Dallas Manufacturing Co. Inc. 40 1,686 24Feb Wire Out: Aurora Management Partners Inc. (Dec 2015) 21 1,665 25Feb Wire In: Dallas Manufacturing Co. Inc. 40 1,705 2Mar Wire Out: PSZ&J (Dec /100) 27 1,678 2Mar Wire Out: PSZ&J (OctDec % holdbacks) 145 1,533 2Mar Wire Out: Blank Rome LLP (Dec /100) 2 1,530 2Mar Wire Out: Blank Rome LLP (OctDec % holdbacks) 5 1,526 2Mar Wire Out: Lowenstein Sandler LLP (Dec /100) 9 1,517 2Mar Wire Out: Lowenstein Sandler LLP (Oct & partial Nov holdbacksover budget) 33 1,484 3Mar Wire Out: BDO USA, LLP (Oct/Nov %) 144 1,340 3Mar Wire In: Dallas Manufacturing Co. Inc. 42 1,382 11Mar Wire In: Dallas Manufacturing Co. Inc. 35 1,417 17Mar Wire In: Dallas Manufacturing Co. Inc. 40 1,457 23Mar Wire Out: Kurtzman Carson Consultants LLC (Jan Fee Payment) 10 1,447 24Mar Wire In: Dallas Manufacturing Co. Inc. 35 1,482 28Mar Wire Out: BDO USA, LLP (Dec /100) 6 1,476 29Mar Wire Out: Katten Muchin Rosenman LLP (Feb 2016) 10 1,467 30Mar Wire Out: Aurora Management Partners (Jan 2016) 24 1,443 31Mar Wire In: Dallas Manufacturing Co. Inc. 30 1,473 7Apr Wire In: Dallas Manufacturing Co. Inc. 25 1,498 11Apr Wire Out: BDO USA, LLP (Jan /100) 8 1,490 14Apr Wire Out: Comerica Bank payment of Comerica's legal fees (Jackson Walker) 0 1,490 18Apr Wire Out: Katten Muchin Rosenman LLP (Mar %) 9 1,481 20Apr Wire In: Dallas Manufacturing Co. Inc. 50 1,531 21Apr Wire Out: Aurora Management Partners (Feb 2016) 33 1,498 29Apr Wire In: Dallas Manufacturing Co. Inc. 27 1,525 29Apr Ck. #7538: PSZ&J LLP (Feb /100) 16 1,509 3May Ck. #7541: PSZ&J LLP (Jan /100) 14 1,495 4May Wire Out: Kurtzman Carson Consultants LLC (Dec 2015) 15 1,480 4May Wire Out: Kurtzman Carson Consultants LLC (Feb 2016) 7 1,473 9May Wire Out: BDO USA, LLP (Feb /100) 13 1,459 10May Wire Out: Comerica Bank payment of Comerica's legal fees (Jackson Walker) 1 1,458 18May Wire Out: Kurtzman Carson Consultants LLC (Mar 2016) 7 1,451 23May Wire Out: Aurora Management Partners (Mar 2016) 41 1,410 25May Wire Out: PSZJ March / ,390 9Jun Wire Out: BDO USA, LLP (May /100) 16 1,373 17Jun Wire Out: Aurora Management Partners (Apr 2016) 22 1,351 24Jun Wire Out: Kurtzman Carson Consultants LLC (April & May 2016) 20 1,331 8Jul Ck. #7551: PSZJ (80/100 April 2016 Bills) 7 1,324 29Jul Wire Out: Katten Muchin Rosenman LLP (Jun 2016) 3 1,321 29Jul Wire Out: Aurora Management Partners (May 2016) 41 1,280 29Jul Wire Out: Kurtzman Carson Consultants LLC (Jun 2016) 2 1,278 16Aug Wire Out: BDO USA, LLP (20% Holdback for Dec.2015March 2016) 11 1,268 16Aug Wire Out: BDO USA, LLP (80/100 April & May 2016) 18 1,250 16Aug Wire Out: Blank Rome LLP (100% Fees & Exp. for Dec March ,244 16Aug Wire Out: Blank Rome LLP (80/100 April & May 2016) 2 1,242 16Aug Wire Out: Lowenstein Sandler LLP (100% Fees/Exp for Jan. March 2016/Nov&Dec 2015) 33 1,210 18Aug Wire Out: Kurtzman Carson Consultants (July2016) 1 1,209 30Sep Wire Out: Aurora Mangement Partners (JuneAug. payment) 58 1,151 October 15% Allocation of monthly professional fees and expenses paid by ODC November 15% Allocation of monthly professional fees and expenses paid by ODC December 15% Allocation of monthly professional fees and expenses paid by ODC January 15% Allocation of monthly professional fees and expenses paid by ODC February 15% Allocation of monthly professional fees and expenses paid by ODC March 15% Allocation of monthly professional fees and expenses paid by ODC Totals 2,677 3, NCOC reconciliation MOR1b MOR1 MOR total for trust deposits (MOR1) and disbursments (MOR1b) 2,611 3,354 Dec. pymt to ODC for NCOC portion of KCC expenses paid direct not thru trust May pymt. To Sheppard Mullin (law firm) not part of trust (13) (3) rounding (1) 2,611 3,337

9 In re: Malibu Lighting Corporation Case No MOR1b Appendix C Professional Fee Escrow and Payments Malibu Lighting Corporation Case KG Doc 1199 Filed 05/03/17 Page 9 of 22 Date Activity DR CR BAL Jan Wire Out: Kurtzman Carson Consultants LLC (Oct and Nov Fee Payments) Jan Wire In: Malibu Lighting Corporation Jan Wire In: Malibu Lighting Corporation Jan Wire In: Malibu Lighting Corporation Jan Wire In: Malibu Lighting Corporation Jan Wire Out: Aurora Management Partners Inc Jan Ck. #7510: PSZ&J LLP (Oct & Nov 2015) Jan Wire In: Malibu Lighting Corporation (Prof fees less Q4 UST fees) Feb Wire In: Malibu Lighting Corporation Feb Wire Out: Blank Rome LLP (80/100 Oct/Nov 2015) Feb Wire Out: Lowenstein Sandler LLP (Oct /100) Feb Wire Out: Lowenstein Sandler LLP (Nov /100) Feb Wire Out: Comerica Bank payment of Comerica's legal fees (Jackson Walker) Feb Wire In: Malibu Lighting Corporation Feb Wire In: Malibu Lighting Corporation Feb Wire Out: Aurora Management Partners Inc. (Dec 2015) Feb Wire In: Malibu Lighting Corporation Mar Wire Out: PSZ&J (Dec /100) Mar Wire Out: PSZ&J (OctDec % holdbacks less $2, w/o) Mar Wire Out: Blank Rome LLP (Dec /100) Mar Wire Out: Blank Rome LLP (OctDec % holdbacks) Mar Wire Out: Lowenstein Sandler LLP (Dec /100) Mar Wire Out: Lowenstein Sandler LLP (OctDec % holdbacks) Mar Wire Out: BDO USA, LLP (Oct/Nov %) Mar Wire Out: Kurtzman Carson Consultants LLC (Jan Fee Payment) Mar Wire In: Malibu Lighting Corporation Mar Wire Out: BDO USA, LLP (Dec /100) Mar Wire Out: Aurora Management Partners (Jan 2016) Mar Wire Out: Blank Rome LLP (Jan /100) Mar Wire Out: Lowenstein Sandler LLP (Jan /100) Apr Wire In: Malibu Lighting Corporation Apr Wire Out: BDO USA, LLP (Jan /100) Apr Wire In: Malibu Lighting Corporation Apr Wire Out: Comerica Bank payment of Comerica's legal fees (Jackson Walker) Apr Wire Out: Jackson Walker LLP (Apr Invoice) Apr Wire In: Malibu Lighting Corporation Apr Wire Out: Blank Rome LLP (Feb /100) Apr Wire Out: Aurora Management Partners (Feb 2016) Apr Wire Out: Lowenstein Sandler LLP (Feb /100) Apr Ck. #7539: PSZ&J LLP (Feb /100) May Ck. #7542: PSZ&J LLP (Jan /100) May Wire Out: Kurtzman Carson Consultants LLC (Dec 2015) May Wire Out: Kurtzman Carson Consultants LLC (Feb 2016) May Wire Out: BDO USA, LLP (Feb /100) May Wire Out: Kurtzman Carson Consultants LLC (Mar 2016) May Wire Out: Aurora Management Partners (Mar 2016) May Wire Out: PSZJ March / Jun Wire Out: BDO USA, LLP (partial Mar 2016) Jun Wire Out: Aurora Management Partners (Apr 2016) Jun Wire Out: Kurtzman Carson Consultants LLC (partial Apr 2016) Jul Ck. #7551 : PSZJ (80/100 April 2016 Bills) Jul Wire Out: Aurora Management Partners (partial May 2016) Wire Out: BDO USA, LLP (20% Holdback for Dec March 2016/catchup 16Aug pymt for March 2016) Aug Wire Out: BDO USA, LLP (80/100% April and May2016) Wire Out: Blank Rome LLP (20% Holdback for Jan.& Feb 2016, 100% 16Aug Fees/Exp. fro March 2016) Aug Wire Out: Blank Rome LLP (80/100 % Fees/Exp. fro April & May Wire Out: Lowenstein Sandler LLP (20% Holdback for Jan & Feb 2016 & 100% 16Aug Fees/Exp for March Sep Wire Out: Aurora Management Partners (May Aug. payment) October 15% Allocation of monthly professional fees and expenses paid by ODC 207 (191) November 15% Allocation of monthly professional fees and expenses paid by ODC 24 (215) December 15% Allocation of monthly professional fees and expenses paid by ODC 34 (249) January 15% Allocation of monthly professional fees and expenses paid by ODC 25 (274) February 15% Allocation of monthly professional fees and expenses paid by ODC 118 (393) March 15% Allocation of monthly professional fees and expenses paid by ODC 83 (475) Totals 1, (475) Malibu reconciliation MOR1b MOR1 MOR total for trust deposits (MOR1) and disbursments (MOR1b) 12/21/15 pymt.to ODC for MLC portion of KCC invoice paid directly by ODC 1, (4) rounding 2 (0) 1,

10 Case KG Doc 1199 Filed 05/03/17 Page 10 of 22 Malibu Lighting Corporation et al. Case No Reporting period: as of March 31, 2017 MOR 1c Schedule of Bank Accounts with Book Balances Company Financial Institution Account No. Account Type Balance as of 3/31/17 Date Closed closed see Sept. NC Estate Corporation Comerica Bank xxxxxxxxx3 232 Loan Obligation NC Estate Corporation Comerica Bank xxxxxx2349 Master $ closed see Sept. NC Estate Corporation Comerica Bank xxxxxx7328 Payroll $ closed see Sept. NC Estate Corporation Comerica Bank xxxxxx4012 Disbursement $ closed see Sept. NC Estate Corporation Comerica Bank xxxxxx3888 Cash Collateral $ closed see Sept. NC Estate Corporation Comerica Bank xxxxxx4073 Depository $ closed see Sept. NC Estate Corporation Prosperity Bank xxxx 2394 Petty Cash $ closed see Sept. NC Estate Corporation Remington Clothing Division Comerica Bank xxxxxx7262 Depository $ closed see Sept. NC Estate Corporation Apogee Division Comerica Bank xxxxxxx5873 Depository $ closed see Sept. Stubbs Collection Inc. Comerica Bank xxxxxx8489 General $ closed see Sept. Remington Clothing Comerica Bank xxxxxx3372 Disbursement $ closed see Sept. Malibu Lighting Corporation Comerica Bank xxxxxxxx60 59 Loan Obligation $ Malibu Lighting Corporation Comerica Bank xxxxxxxx60 91 Loan Obligation $ Malibu Lighting Corporation Comerica Bank xxxxxx6466 Master $ Malibu Lighting Corporation Comerica Bank xxxxxx8741 Payroll $ Malibu Lighting Corporation Comerica Bank xxxxxx3896 Cash Collateral $ Malibu Lighting Corporation Comerica Bank xxxxxx8281 Disbursement $ Malibu Lighting Corporation Comerica Bank xxxxxx8758 Depository $ Malibu Lighting Corporation Happy State Bank xxx4349 General $ Outdoor Direct Corporation Bank of America xxx xxx Depository/Master $ 337, Outdoor Direct Corporation Dallas Capital Bank f/k/a Town North Bank xxx 2689 Special Payroll $ Trade Finance Letter of Credit Reimbursement Outdoor Direct Corporation Bank of America xxxx xxxx 7027 Accounts $ Trade Finance Letter of Credit Reimbursement Outdoor Direct Corporation Bank of America xxxx xxxx 7019 Accounts $ Outdoor Direct Corporation CITI Hong Kong x xxxxx0 003 Hong Kong office $ closed see Sept. closed see Sept. closed see Sept. closed see Sept. closed see Sept. closed see Sept. closed see Sept. closed see Sept. closed see Sept. closed see Dec. closed see Dec. closed see Sept.

11 Case KG Doc 1199 Filed 05/03/17 Page 11 of 22 In re: Malibu Lighting Corporation Case No MOR 1d SCHEDULE OF DISBURSEMENTS BY DEBTOR ENTITY (Values in $'000s) Quarter Debtor Entity January February March To Date Malibu Lighting Corporation Outdoor Direct Corporation f/k/a The Brinkmann Corporation NC Estate Corporation f/k/a National Consumer Outdoors Corporation QBeam Corporation Smoke 'N Pit Corporation Treasure Sensor Corporation Stubbs Collections, Inc. Total ,091

12 Case KG Doc 1199 Filed 05/03/17 Page 12 of 22 In re: Malibu Lighting Corporation Case No DISBURSEMENT JOURNAL Date Num Name Amount 03/01/2017 Wire PACHULSKI STANG ZIEHL & JONES LLP (62) Professional Fees 03/07/2017 Wire PACHULSKI STANG ZIEHL & JONES LLP (28) Professional Fees 03/07/ CENTURY LINK (BUSINESS SERVICES) (5) Computer 03/07/ IBM CORPORATION (3) Computer 03/07/ FLEISSNER, RICHARD (2) Contract Labor 03/07/ FLEISSNER, RICHARD (0) Office Expenses 03/10/ IRON MOUNTAIN (1) Office Expenses 03/14/ FLEISSNER, RICHARD (2) Contract Labor 03/14/ FLEISSNER, RICHARD (0) Office Expenses 03/17/2017 Debit BANK OF AMERICA (1) Bank Charges 03/21/ FLEISSNER, RICHARD (1) Contract Labor 03/28/ FLEISSNER, RICHARD (1) Contract Labor 03/31/2017 BLUE CROSS BLUE SHIELD 1 Medical (106)

13 Case KG Doc 1199 Filed 05/03/17 Page 13 of 22 In re: Malibu Lighting Corporation Case No MOR 2 STATEMENT OF OPERATIONS FOR THE MONTH ENDED FEBRUARY 28, 2017 (Values in $'000s) The Statement of Operations is to be prepared on an accrual basis. The accrual basis of accounting recognizes revenue when it is realized and expenses when they are incurred, regardless of when cash is actually received or paid. Malibu Lighting Outdoor Direct NC Estate QBeam Smoke'N Pit Treasurer Sensor Total All Debtors DEBTORS Stubbs REVENUES Gross Revenues Less: Returns and Allowances Less: Freight Net Revenue COST OF GOODS SOLD Material Labor Burden Freight In Other Inventory Adjustments Total Cost of Goods Sold Gross Profit OPERATING EXPENSES Advertising Auto and Truck Expense Bad Debts Bank Charges Contributions Employee Benefits Programs (1) (1) Insider Compensation* Insurance Intercompany Expense Management Fees/Bonuses Office Expense Pension & ProfitSharing Plans Product Liability Claims Repairs and Maintenance Rent and Lease Expense Salaries/Commissions/Fees Supplies Taxes Payroll Taxes Real Estate & Personal Property Taxes Other Travel and Entertainment 0 0 Utilities Other (attach schedule) Total Operating Expenses Before Depreciation Depreciation/Depletion/Amortization Net Profit (Loss) Before Other Income & Expenses (3) 29 (3) 24 OTHER INCOME AND EXPENSES Other Income (attach schedule) Interest Expense Other Expense (attach schedule) (0) (0) Net Profit (Loss) Before Reorganization Items (3) 29 (3) 24 REORGANIZATION ITEMS Professional Fees U. S. Trustee Quarterly Fees Interest Earned on Accumulated Cash from Chapter 11 (see continuation sheet) Gain (Loss) from Sale of Equipment Other Reorganization Expenses (attach schedule) Total Reorganization Expenses Income Taxes (5) (11) (5) (22) Net Profit (Loss) (11) (22) (11) (44)

14 Case KG Doc 1199 Filed 05/03/17 Page 14 of 22 In re: Malibu Lighting Corporation Case No MOR 2 STATEMENT OF OPERATIONS FOR THE FILING PERIOD OCTOBER 8, 2015 THROUGH MARCH 31, 2017 (Values in $'000s) The Statement of Operations is to be prepared on an accrual basis. The accrual basis of accounting recognizes revenue when it is realized and expenses when they are incurred, regardless of when cash is actually received or paid. Malibu Lighting Outdoor Direct Smoke'N Pit Treasurer Sensor Total All Debtors DEBTORS NC Estate QBeam Stubbs REVENUES Gross Revenues 745 5,292 25, ,978 Less: Returns and Allowances (248) (743) 947 (0) (44) Less: Freight (3) (48) (51) Net Revenue 996 6,084 24, ,073 COST OF GOODS SOLD Material 682 5,084 18, ,559 Labor Burden ,293 (0) 1,682 Freight In Other Inventory Adjustments 2,769 7, ,849 Total Cost of Goods Sold 3,468 12,933 21, ,011 Gross Profit (2,472) (6,849) 3,628 (246) (5,938) OPERATING EXPENSES Advertising Auto and Truck Expense 6 6 Bad Debts (12) (99) 16 4 (91) Bank Charges Contributions Employee Benefits Programs (1) 229 Insider Compensation* Insurance Intercompany Expense 225 (740) Management Fees/Bonuses Office Expense Pension & ProfitSharing Plans Product Liability Claims Repairs and Maintenance Rent and Lease Expense Salaries/Commissions/Fees 174 1, ,471 Supplies Taxes Payroll Taxes Real Estate & Personal Property (118) 168 Taxes Other (1) (19) Travel and Entertainment Utilities (9) 420 Other (attach schedule) 16 (98) 9 (74) Total Operating Expenses Before Depreciation 598 3,485 1, ,893 Depreciation/Depletion/Amortization Net Profit (Loss) Before Other Income & Expenses (3,154) (10,566) 1,829 (273) (12,164) OTHER INCOME AND EXPENSES (Other Income) (attach schedule) 11 (31,199) (31,188) Interest Expense 122 1, ,846 Other Expense (attach schedule) 359 4,285 1,598 6,241 Net Profit (Loss) Before Reorganization Items (3,635) (16,310) 31,154 (273) 10,937 REORGANIZATION ITEMS Professional Fees 1,011 6,276 3,617 10,903 U. S. Trustee Quarterly Fees Interest Earned on Accumulated Cash from Chapter 11 (see continuation sheet) Gain (Loss) from Sale of Equipment 0 0 Other Reorganization Expenses (attach schedule) Total Reorganization Expenses 1,025 6,337 3, ,128 Income Taxes (1,598) (7,813) 9,327 (95) (179) Net Profit (Loss) (3,062) (14,834) 18,063 (178) (11)

15 Case KG Doc 1199 Filed 05/03/17 Page 15 of 22 In re: Malibu Lighting Corporation Case No MOR 2a STATEMENT OF OPERATIONS continuation sheet (Values in $'000s) Cumulative BREAKDOWN OF "OTHER" CATEGORY Month Filing to Date Other Operational Expenses Other (attach schedule) HK Expenses Allocated to Overhead Expense (85) Late Fees 2 Vacation Accrual Adjustments (18) Payroll Accrual Adjustments 8 Royalties 15 Miscellaneous 4 Total (74) Other Income HK Bank Account Exchange Rate Conversion (11) Gain on sale of NCOC certain assets and liabilities to Central Garden & Pet 31,188 Gain on sale of fixed assets 11 31,188 Other Expenses Write off disposed fixed assets 1,724 Write down IP to net realizable value 1,630 Write off investment in Dallas Manufacturing 1,239 Write off investment in UTEC (Starfire) 170 Write off investment in Lone Star Jockey Club 50 Write off deposits (pre 2011) 141 Sale of vehicles (450) Sale of fixed assets 139 Piper Jaffray investment banking fee 1,598 6,241 Other Reorganization Expenses Comerica DIP fee

16 Case KG Doc 1199 Filed 05/03/17 Page 16 of 22 In re: Malibu Lighting Corporation Case No MOR 3 BALANCE SHEET AS OF MARCH 31, 2017 (Values in $'000s) DEBTORS Malibu Lighting Outdoor Direct NC Estate QBeam Smoke'N Pit Treasurer Sensor Stubbs Total All Debtors Total as of Petition Date ASSETS CURRENT ASSETS Unrestricted Cash and Equivalents 69 (455) ,383 Petty Cash Restricted Cash and Cash Equivalents Accounts Receivable (Net) 17,181 Notes Receivable Inventories 45,366 Prepaid Expenses 478 Professional Retainers ,071 Other Current Assets (attach schedule) TOTAL CURRENT ASSETS 169 (52) 1,074 1,191 70,214 PROPERTY AND EQUIPMENT Real Property and Improvements 10,659 Machinery and Equipment 25,045 Furniture, Fixtures and Office Equipment 2,740 Leasehold Improvements 309 Vehicles 393 Less Accumulated Depreciation (32,056) TOTAL PROPERTY & EQUIPMENT 7,091 OTHER ASSETS Loans to Insiders* Due from Affiliate 14,144 17,657 83,779 (3,123) 112, ,701 Other Assets (attach schedule) 16,418 9,950 26,368 32,532 TOTAL OTHER ASSETS 14,144 34,075 93,729 (3,123) 138, ,232 TOTAL ASSETS 14,313 34,023 94,803 (3,123) 140, ,537 LIABILITIES AND OWNER EQUITY LIABILITIES NOT SUBJECT TO COMPROMISE (Postpetition) Accounts Payable (1) (10) (11) Taxes Payable (refer to FORM MOR4) 710 Wages Payable 236 Notes Payable Rent / Leases Building/Equipment Secured Debt / Adequate Protection Payments Accrued Professional Fees 303 Amounts Due to Insiders* Due to Affiliate 22,265 Other Postpetition Liabilities (attach schedule) TOTAL POSTPETITION LIABILITIES (1) ,131 LIABILITIES SUBJECT TO COMPROMISE (PrePetition) Secured Debt 4,010 9,254 13,264 76,416 Priority Debt 364 Unsecured SubDebt 5,000 5,000 5,000 Prepetition AP 4,823 4,262 2,594 11,679 29,789 TOTAL PREPETITION LIABILITIES 8,833 18,515 2,594 29, ,569 TOTAL LIABILITIES 8,832 18,726 2,594 30, ,700 OWNER EQUITY Capital Stock Additional PaidIn Capital 1,779 1,779 1,779 Partners' Capital Account Owner's Equity Account Retained Earnings PrePetition 8,543 28,292 74,144 (2,945) 108, ,996 Retained Earnings Postpetition (3,062) (14,834) 18,063 (178) (11) Adjustments to Owner Equity (attach schedule) Postpetition Contributions (Distributions) (Draws) (attach schedule) NET OWNER EQUITY 5,481 15,297 92,209 (3,123) 109, ,837 TOTAL LIABILITIES AND OWNERS' EQUITY 14,313 34,023 94,803 (3,123) 140, ,537

17 Case KG Doc 1199 Filed 05/03/17 Page 17 of 22 In re: Malibu Lighting Corporation Case No MOR 3a BALANCE SHEET continuation sheet (Values in $'000s) BOOK VALUE AT END OF BOOK VALUE ON ASSETS CURRENT REPORTING MONTH PETITION DATE Other Current Assets A/R OTHER DALLAS Receivable from Great American for liquidated inventory prepetition 148 TAX REFUND State of Louisiana DEPOSITS 174 TOTAL Other Assets INVESTMENT IN RESOLUTE CORPORATION 26,368 26,368 TRADEMARKS 1,957 LICENSE MAG INSTRUMENT 2,250 QUENCHEROO PATENT 18 CHAIN TOOL LICENSE 9 PRODUCT LICENSE 22 TRADEMARKS COOKERS 7 LICENSE NEW BRAUNFELS 1,142 AMORTIZATION MAG LITE (614) AMORTIZATION NEW BRAUNFELS (206) DEFERRED LOAN EXPENSE 121 INV IN DALLAS MANUFACTURING 1,070 GOODWILL ON INVESTMENT DMC 169 INVEST IN UTEC (STARFIRE) 170 INV. IN LONE STAR JCKY CLUB 50 TOTAL 26,368 32,532 BOOK VALUE AT END OF BOOK VALUE ON LIABILITIES AND OWNER EQUITY CURRENT REPORTING MONTH PETITION DATE Other Postpetition Liabilities ACCRUED INTEREST ACCRUED INSURANCE 76 SUP LIFE INSURANCE 7 FLEXIBLE SPENDING ACCOUNT DEDUCTIONS 45 UNPROCESSED CASH SALES 120 DEPOSITS PAYABLE TO CENTRAL GARDEN AND PET

18 Case KG Doc 1199 Filed 05/03/17 Page 18 of 22 Malibu Lighting Corporation A/P Aging Detail As of March 31, 2017 Case No Date Num Vendor Open Balance 3/29/ /3 AT & T (FORMER BELLSOUTH) 0 3/10/ AT & T (FORMER BELLSOUTH) (1) 6/1/ /5 AT & T (95228) (0) 7/11/ FINAL ATMOS ENERGY (FKA TXU GAS) (9) (10)

19 Case KG Doc 1199 Filed 05/03/17 Page 19 of 22 In re: Malibu Lighting Corporation Case No MOR 4 STATUS OF POSTPETITION TAXES (Values in $'000s) The beginning tax liability should be the ending liability from the prior month or, if this is the first report, the amount should be zero. Attach photocopies of IRS Form 6123 or payment receipt to verify payment or deposit of federal payroll taxes. Attach photocopies of any tax returns filed during the reporting period. Beginning Amount Ending Tax Withheld or Amount Date Check No. Tax Liability Accrued Paid* Paid or EFT Liability Federal Withholding FICAEmployee FICAEmployer Unemployment Income Other: Total Federal Taxes State and Local Withholding Sales Excise Unemployment Real Property Personal Property: ODC Other: Accrued Franchise Taxes (ODC) Total State and Local Total Taxes Attach aged listing of accounts payable. SUMMARY OF UNPAID POSTPETITION DEBTS (Values in $'000s) Number of Days Past Due Current Over 90 Total Accounts Payable (11) (11) Contract Labor Payable Taxes Payable Rent/LeasesBuilding Rent/LeasesEquipment Secured Debt/Adequate Protection Payments Professional Fees Amounts Due to Insiders* Other: Other: Total Postpetition Debts (11) (11)

20 Case KG Doc 1199 Filed 05/03/17 Page 20 of 22

21 Case KG Doc 1199 Filed 05/03/17 Page 21 of 22 In re: Malibu Lighting Corporation Case No MOR 5 ACCOUNTS RECEIVABLE RECONCILIATION AND AGING (Values in $'000s) Accounts Receivable Reconciliation Amount Total Accounts Receivable at the beginning of the reporting period + Amounts billed during the period Amounts collected during the period Total Accounts Receivable at the end of the reporting period Accounts Receivable Aging Amount 0 30 days old days old days old 91+ days old Total Accounts Receivable Amount considered uncollectible (Bad Debt) Accounts Receivable (Net) DEBTOR QUESTIONNAIRE Must be completed each month Yes No 1. Have any assets been sold or transferred outside the normal course of business X this reporting period? If yes, provide an explanation below. 2. Have any funds been disbursed from any account other than a debtor in possession X account this reporting period? If yes, provide an explanation below. 3. Have all postpetition tax returns been timely filed? If no, provide an explanation X below. 4. Are workers compensation, general liability and other necessary insurance X coverages in effect? If no, provide an explanation below. 5. Has any bank account been opened during the reporting period? If yes, provide documentation X identifying the opened account(s). If an investment account has been opened provide the required documentation pursuant to the Delaware Local Rule NOTE: Debtors no longer have employees/operations. Insurance coverage has terminated.

22 Case KG Doc 1199 Filed 05/03/17 Page 22 of 22 Malibu Lighting Corporation et al. Case No List of Debtor Entities Appendix A As of March 31, 2017 Bankruptcy Debtor Case No. Malibu Lighting Corporation Outdoor Direct Corporation f/k/a The Brinkmann Corporation NC Estate Corporation f/k/a National Consumer Outdoors Corporation QBeam Corporation Smoke 'N Pit Corporation Treasure Sensor Corporation Stubbs Collections, Inc