Rama 2 Soi 54 Rd., Samae-Dam, Bang Khun Thian, Bangkok 10150 Tel. 02-897-8888, 02-897-8800 Fax. 02-897-8890 8. Expected Benefits to the Company To pay the loan and reduce the interest of the

due to financial statement adjustment in accordance with new Thai accounting standards, higher employee benefits accrued, and administrative expenses recognition from Long Quan Safe Food JSC (LQSF). Q1

standards, higher employee benefits accrued, and administrative expenses recognition from Long Quan Safe Food JSC (LQSF). Q1/2019 Finance Costs The Company and its subsidiaries recorded finance costs of Baht

-current liabilities Provision for long-term employee benefits 41.37 1.76% 36.51 1.55% Total non-current liabilities 41.37 1.76% 36.51 1.55% TOTAL LIABILITIES 679.12 28.95% 677.43 28.68% SHAREHOLDERS’ EQUITY

Seller’s Advisor *** LTM Q1/2019 means the last twelve months period from April 1, 2018 to March 31, 2019 7. Expected Benefits This Transaction would be a strategic fit to enhance IVL’s new growth engines

increasing 0.2% when compared to 6.7% in 1Q19, due to the impact from the new Labor Protection Act (No.7) was published in the Royal Gazette, with more benefits for employees who have worked for an

for employee benefits of 8.32 Million Baht decrease in Bank overdrafts and short-term loans from financial institutions of 0.30 Million Baht, trade accounts payable and other payables of 101.20 million

installations made according to the financial lease contract and no additional contract. Non-current provisions for employee benefits at Baht 5.32 million, increased by Baht 0.88 million or equivalent to 19.84

- Increase of liabilities from contract on project which create burden of 36 Million Baht (as above mentioned) - Increase of non-current assets for employee benefits of 8.32 Million Baht - Decline on bank

% Total current liabilities 640.92 27.13% 624.35 27.49% Non-current liabilities Provision for long-term employee benefits 36.51 1.55% 31.07 1.36% Total non-current liabilities 36.51 1.55% 31.07 1.36% TOTAL