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EFTA01381351

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Form S-I Table of Contents Blue Buffalo Pet Products, Inc. Notes to Unaudited Condensed Consolidated Financial Statements Note 1— The Company Blue Buffalo Pet Products, Inc. ("BBPP") and together with its subsidiaries, (the "Company," "we." "us," "its," and "our") conducts its business exclusively through its wholly-owned operating subsidiary. Blue Buffalo Company, Ltd. ("Blue") (formerly The Blue Buffalo Company, LLC) and its subsidiaries. Blue was formed in August 2002 and is the parent company of three wholly-owned subsidiaries. Great Plains Leasing, LLC, Heartland Pet Food Manufacturing. Inc. ("Heartland"), and Sierra Pet Products, LLC. Blue and its subsidiaries develop, produce, market, and sell pet food under the Blue Life Protection Formula, Blue Wilderness. Blue Basics, and Blue Freedom lines. Our products are produced domestically at our Heartland facility and through contract manufacturers for distribution to retailers in specialty channels throughout the United States of America and Canada. In July 2012, Blue formed Heartland for the purpose of commencing internal manufacturing operations to eventually supplement its contract manufacturers. Manufacturing operations commenced at our Heartland facility in Joplin. Missouri in September 2014. Note 2 — Bash of Presentation The accompanying unaudited condensed consolidated financial statements include the accounts of BBPP and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. The unaudited condensed consolidated financial statements reflect all normal recurring adjustments which, in management's opinion, are necessary for a fair statement of the results for interim periods. Results of operations for interim periods may not be representative of results to be expected for a full year. Certain prior year amounts have been reclassified to conform to the current period presentation. Certain information and footnote disclosure normally

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