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1959 IN REVIEW

Earnings and Dividends

Consolidated net income for the year ended October 31, 1959 amounted to $551,040.63, a slight increase
over the year ended October 31, 1958 figure of $546,425.52. The 1958 consolidated net income has been
restated to reflect an additional $122,900.00 provision for federal income tax as a result of legislation
enacted in June, 1959, made retroactive to January 1, 1958. Preferred dividends in the amount of
$163,173.00 were paid during the year leaving net income of $387,867.63 applicable to the common
stock, which was equal to $3.10 per share on the 125,000 shares outstanding. Dividends amounting to
$1.00 per share were paid during the year.

Consolidated net income was satisfactory in view of the adverse factors encountered during the year.
The change in federal tax regulations increased the 1959 provision for taxes by approximately $130,000
over the restated provision for 1958. The interest rate on borrowed funds increased twice which caused
an increase in the cost of borrowed funds of approximately $40,000 during the year. At October 31,
1959 the prime rate of interest was 5%, the highest it has been in the history of the Company. The
net charge to operations resulting from operating losses in newly opened branch offices amounted to
approximately $105,000.

The book value per share of common stock increased from $27.44 at October 31, 1958 to $29.55 at
October 31, 1959.

Consolidated net income:

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800 700 600 500 400 300 200 100

Book value per share:

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Obligatory prepayments of subordinated debt of $299,000.00, and preferred stock redemptions of
$10,500.00, exceeded the earnings retained in the business by $46,597.37 thereby reducing total capital
funds to $9,958,982.24 at October 31, 1959.

1957

$35 $30 $25 $20 $15 $10 $5

VALUE IN DOLLARS

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The increase in outstanding receivables necessitated greater short term borrowings, which resulted in the ratio of senior debt to capital funds less noncurrent assets increasing to 3.3 to 1 at the year end, compared to a ratio of 2.4 to 1 a year earlier.

We expect the volume of business purchased to remain at a high level during the coming year and that outstanding receivables will continue to increase. To carry these additional receivables it will be necessary to increase the capital funds of the Company; therefore, we have initiated negotiations to place additional subordinated debentures.

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MILLIONS OF DOLLARS

Volume and Outstandings

Total finance receivables purchased during the year amounted to $62,111,987, an increase of 29% over the $48,074,020 purchased during the 1958 fiscal year. This increase in volume reflects the increase in sales in the automobile industry generally, the increased number of branch offices, and the deeper penetration of the market by the direct loan division.

Total finance receivables outstanding at the year end amounted to $34.329,892.49, compared to $28,162,219.70 a year earlier, an increase of 22%. Retail instalment receivables amounted to 61% of this total, direct instalment loans 29% and wholesale loans 8%. Of the total retail and direct instalment loans outstanding, 38% were secured with new cars as collateral, 45% were secured with used cars and 17% with other security, principally household goods, as collateral.

Credit Losses

The trend of increasing credit losses and repossession frequency was reversed during the year and at the year end were at a satisfactory level. During the year ended October 31, 1959, credit losses arising from retail and direct instalment loans amounted to $268,162.34, equal to 1.01% of liquidations, compared to 2.02% during the previous year. The reserve for losses was maintained at 2% of related receivables outstanding.

Finance volume:

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MILLIONS OF DOLLARS

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Reserve for Unearned

The reserves for unearned finance charges and the reserve for unearned insurance premiums are
the primary sources of future income of the Companies. Each of these reserves increased substantially
during the year, reflecting the increased volume and forecasting increased gross income in future
years. The reserve for unearned finance charges increased $683,490.73 or 28% to $3,132,984.01
at the year end, compared to $2,449,493.28 a year earlier. At October 31, 1959, this reserve amounted
to 10.02% of related receivables outstanding, the highest in the Company's history. The reserve for
unearned insurance premiums amounted to $3,042,051.86, an increase of $1,140,059.74 or 59% over
the previous year.

Insurance Companies

Southern Insurance Company had a net loss from operations of $8,449.14, compared to a net loss
of $2,815.17 during the previous year. Loss and loss adjustment expense was equal to 59.4% of
earned premiums, commissions paid amounted to 21.1% of earned premiums and other underwriting
expense amounted to 15.2% of written premiums. Net premiums written by this subsidiary amounted
to $3,413,132.91, an increase of 75% over the $1,949,778.91 written during 1958. 72% of the written
premiums was generated from sources other than Allied Finance Company.

Net earned income of Industrial Life Insurance Company amounted to $550,522.30 for the year
ended October 31, 1959, compared to $517,584.95 restated earnings for the previous year. Net
premiums written amounted to $2,097,775.00, an increase of 26% over the previous year.

Federal Income Taxes

As commented upon in other sections of this report, Congress in June, 1959 revised the income tax
laws which in effect will make the income of Industrial Life Insurance Company subject to the full
corporate tax rate. This tax law was made retroactive to January 1, 1958 and accordingly the financial
statements for 1958 have been restated to provide for the increased taxes. The 1959 statements have
made provision for taxes at the increased rates.

Finance receivables outstanding:

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MILLIONS OF DOLLARS

Reserve for unearned finance charges:

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3.5 3.0 2.5 2.0 1.5 1.0 .5

73326 0-61-pt. 249

In addition to the retroactive revision of the tax laws, Field Agents of the Internal Revenue Service have proposed an additional tax of $919,360 covering the years 1955 through 1958. The Company has filed a protest against the proposed assessment. In the opinion of legal counsel for the Company, the claim for additional tax is without merit and no reserves have been provided for this purpose.

Expansion

As reported in our semi-annual report, the Company acquired three branch offices in the Houston area by purchasing the receivables of the Gulf Acceptance Corporation and taking over the operation of their offices. In addition, new offices were opened in Shreveport and New Orleans, Louisiana during January and February. These new outlets should become profitable operations during the coming year. The increased volume of business, especially in the insurance companies, had greatly overcrowded the home office facilities and early in the year it became necessary to provide additional space. The original building was designed for three stories, and a finished second floor and an unfinished third floor were added. The additional space was completed and occupied during November of this year. The total cost of the home office property is $628,813.27 and is subject to a mortgage in the amount of $420,000.00 We are justifiably proud and pleased with the home office building and are confident that the additional space will increase the efficiency of the personnel.

Profit Sharing Plan

During the year, a Profit Sharing Plan was instituted for the benefit of the employees. The Company contributes 5% of consolidated net income before provision for income taxes, within certain limitations, to the Profit Sharing Trust Fund which is administered by the Board of Directors of the Company. Each full time employee automatically becomes a participant in the plan on the date of employment. The plan was designed to enable the employee to participate in the profits of the Company thereby giving the employee an added incentive for increased efficiency and greater desire to remain with the Company. It is believed that the Company contributions and earnings of the trust fund will accelerate the growth of the fund and it will reach substantial size within a very few years.

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