Common use of BASIC EARNINGS PER SHARE Clause in Contracts

BASIC EARNINGS PER SHARE. The calculations of basic earnings per share for the three-month and six-month periods ended June 30, 2020 and 2019 were based on the profit for the periods attributable to ordinary shareholders of the Company and the number of ordinary shares outstanding during the periods as follows : Consolidated Financial Statements Separate Financial Statements For the three-month period ended June 30, For the three-month period ended June 30, 2020 2019 2020 2019 Profit (loss) attributable to ordinary of the Company (Thousand Baht) 15,401 (45,320) (14,965) (18,076) Number of ordinary shares outstanding (Thousand shares) 980,000 980,000 980,000 980,000 Earnings (loss) per share (Baht per share) 0.016 (0.046) (0.015) (0.018) Consolidated Financial Statements Separate Financial Statements For the six-month period ended June 30, For the six-month period ended June 30, 2020 2019 2020 2019 Profit (loss) attributable to ordinary of the Company (Thousand Baht) 16,335 (34,084) (4,175) 13,852 Number of ordinary shares outstanding (Thousand shares) 980,000 980,000 980,000 980,000 Earnings (loss) per share (Baht per share) 0.017 (0.035) (0.004) 0.014 The fair value measurements are categorised into different levels in the fair value hierarchy based on the inputs to valuation techniques used. The different levels are defined as follows: • Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities that the Group can access at the measurement date. • Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. • Level 3: unobservable inputs for the asset or liability. For disclosure purpose, the Group determines Level 2 fair values for traded debentures have been determined based on quoted selling prices from the Thai Bond Market Association that were not difference with fair value at the year end. For disclosure purposes, the Group determines Level 3 fair values for fair values of investment property is carried based on valuations by independent values. Fair value is measured by discounted cash flow projections which reflects rental income from current leases and assumptions about rental income from future leases in the light of current market conditions. The fair value also reflects any cash outflows that could be expected in respect of the property. The discount rate reflects current market assessments of the time value of money and risk adjusted. The fair value of accounts receivable, trade accounts receivable and other current accounts receivable and accounts payable is taken to approximate to the carrying value. The fair value of loans to related parties is taken to approximate the carrying value because most of these financial instruments bear interest at market rates. The fair value of long-term borrowings and lease liabilities are taken to approximate the carrying value because most of these financial instruments bear interest at market rates.

BASIC EARNINGS PER SHARE. The calculations of basic earnings per share for the three-month and sixnine-month periods ended June September 30, 2021 and 2020 and 2019 were based on the profit for the periods attributable to ordinary shareholders of the Company and the number of ordinary shares outstanding during the periods as follows : Consolidated Financial Statements Separate Financial Statements For the three-month period ended June 30, For the three-month period ended June 30, 2020 2019 2020 2019 Profit (loss) attributable to ordinary shareholders of the Company (Thousand In thousand Baht) 15,401 (45,320102,243) 414,809 (76,359) 410,693 Less Interest expenses for subordinated capital debentures (In thousand Baht) (14,9654,537) (18,0764,525) (4,537) (4,525) Profit (loss) used to determine basic earnings per share (In thousand Baht) (106,780) 410,284 (80,896) 406,168 Number of ordinary shares outstanding (Thousand shares) 980,000 980,000 980,000 980,000 Earnings (loss) per share (Baht per share) 0.016 (0.0460.109) 0.419 (0.0150.083) (0.018) 0.414 Consolidated Financial Statements Separate Financial Statements For the sixnine-month period ended June September 30, For the sixnine-month period ended June September 30, 2021 2020 2019 2021 2020 2019 Profit (loss) attributable to ordinary shareholders of the Company (Thousand In thousand Baht) 16,335 (34,084186,015) 431,144 (226,602) 409,466 Less Interest expenses for subordinated capital debentures (In thousand Baht) (4,17513,463) 13,852 (13,476) (13,463) (13,476) Profit (loss) used to determine basic earnings per share (In thousand Baht) (199,478) 417,668 (240,065) 395,990 Number of ordinary shares outstanding (Thousand shares) 980,000 980,000 980,000 980,000 Earnings (loss) per share (Baht per share) 0.017 (0.0350.204) 0.426 (0.0040.245) 0.014 0.404 The fair value measurements are categorised into different levels in the fair value hierarchy based on the inputs to valuation techniques used. The different levels are defined as follows: • Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities that the Group can access at the measurement date. • Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. • Level 3: unobservable inputs for the asset or liability. For disclosure purpose, the Group determines Level 2 fair values for traded debentures have been determined based on quoted selling prices from the Thai Bond Market Association that were not difference with fair value at the year end. For disclosure purposes, the Group determines Level 3 fair values for fair values of investment property is carried based on valuations by independent values. Fair value is measured by discounted cash flow projections which reflects rental income from current leases and assumptions about rental income from future leases in the light of current market conditions. The fair value also reflects any cash outflows that could be expected in respect of the property. The discount rate reflects current market assessments of the time value of money and risk adjusted. The fair value of accounts receivable, trade accounts receivable and other current accounts receivable and accounts payable is taken to approximate to the carrying value. The fair value of loans to related parties is taken to approximate the carrying value because most of these financial instruments bear interest at market rates. The fair value of long-term borrowings and lease liabilities are taken to approximate the carrying value because most of these financial instruments bear interest at market rates.

BASIC EARNINGS PER SHARE. The calculations of basic earnings per share for the three-month and sixnine-month periods ended June September 30, 2020 and 2019 were based on the profit for the periods attributable to ordinary shareholders of the Company and the number of ordinary shares outstanding during the periods as follows : Consolidated Financial Statements Separate Financial Statements For the three-month period ended June September 30, For the three-month period ended June September 30, 2020 2019 2020 2019 Profit (loss) attributable to ordinary of the Company (Thousand Baht) 15,401 414,809 (45,32086,253) 410,693 (14,965) (18,07658,160) Number of ordinary shares outstanding (Thousand shares) 980,000 980,000 980,000 980,000 Earnings (loss) per share (Baht per share) 0.016 0.42 (0.0460.09) 0.42 (0.015) (0.0180.06) Consolidated Financial Statements Separate Financial Statements For the sixnine-month period ended June September 30, For the sixnine-month period ended June September 30, 2020 2019 2020 2019 Profit (loss) attributable to ordinary of the Company (Thousand Baht) 16,335 431,144 (34,084120,337) 409,466 (4,17544,308) 13,852 Number of ordinary shares outstanding (Thousand shares) 980,000 980,000 980,000 980,000 Earnings (loss) per share (Baht per share) 0.017 0.44 (0.0350.12) 0.42 (0.0040.05) 0.014 The fair value measurements are categorised into different levels in the fair value hierarchy based on the inputs to valuation techniques used. The different levels are defined as follows: • Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities that the Group can access at the measurement date. • Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. • Level 3: unobservable inputs for the asset or liability. For disclosure purpose, the Group determines Level 2 fair values for traded debentures have been determined based on quoted selling prices from the Thai Bond Market Association that were not difference with fair value at the year end. For disclosure purposes, the Group determines Level 3 fair values for fair values of investment property is carried based on valuations by independent values. Fair value is measured by discounted cash flow projections which reflects rental income from current leases and assumptions about rental income from future leases in the light of current market conditions. The fair value also reflects any cash outflows that could be expected in respect of the property. The discount rate reflects current market assessments of the time value of money and risk adjusted. The fair value of accounts receivable, trade accounts receivable and other current accounts receivable and accounts payable is taken to approximate to the carrying value. The fair value of loans to related parties is taken to approximate the carrying value because most of these financial instruments bear interest at market rates. The fair value of long-term borrowings and lease liabilities are taken to approximate the carrying value because most of these financial instruments bear interest at market rates.