plough’ since early of this year, our main customer held a special promotion in order to boost sales during the preparation of soil cultivation period. K. W. METAL WORK PUBLIC COMPANY LIMITED Head office

) Advertising and PR expense 0.76 0.51 0.25 48.26 1.44 0.94 0.49 52.13 Sales promotion - CLMV 0.00 0.01 (0.01) (100) 0.00 2.05 (2.05) (100) Sales incentive 2.57 2.35 0.22 9.48 4.73 4.03 0.71 17.55 Others 0.77

. 30, 2019 Sep. 30, 2018 Amoun % Credit card fee 1.85 2.05 (0.19) (9.50) 5.11 5.61 (0.50) (8.91) Advertising and PR expense 0.18 0.54 (0.36) (66.87) 1.62 1.48 0.13 8.97 Sales promotion - CLMV 0.00 0.00

Expenses 0.05 0.56 1020% 0.08 2.29 2763% Q3/2019 VS Q3/2018 9M/2019 VS 9M/2018 >> Increase in selling expenses from the promotion of game: Home Sweet Home 1 prior to the launch of Home Sweet Home 2

Governance Promotion Initiative in Celebration of His Majesty the King’s Coronation ("Celebration of His Majesty the King’s Coronation Initiative"); 2. Strategic plan and budget requests; 3. Hearings/seminars

Year 2017 Year 2016 Mana Patanakarn Company Limited 89.27 56.97 Advance Prefab Company Limited 13.47 -0- TasteMaker Company Limited 0.87 -0- Total 103.61 56.97 In 2017, sales and promotion expenses of

a result of the decrease in advertising and public relations expenses of Baht 18 million, the decrease in promotion expense and other selling expense of Baht 10 million. In addition, the decrease in

equivalent to 9.03% mainly due to increasing of advertising and promotion expenses – CLMV by Baht 1.11 million and the credit card fee by Baht 1.14 million. Administrative expenses For the year 2018, the

promotion. Whereas high fixed costs were maintained which will be directly affected to Wuttisak clinic. However the beauty business has a plan to develop its business into the Franchise Business Model

sell promotion expenses and maintenances expenses. Loss from fair value adjustment on investment property The Company incurred gain from fair value adjustment on investment property in 2017 which results