calculation method prescribed under the Acquisition and Disposal Notifications and based on the audited consolidated financial statements of the Company for the year ended 31 December 2019 and the audited

transactions is based on the consolidated financial statements for 9 months ended 30 September 2017 of the Company and the Target, on the criteria according to the Acquisition and Disposition of Assets

for the size of transactions is based on the consolidated financial statements for 9 months ended 30 September 2017 of the Company and the Target, on the criteria according to the Acquisition and

of total assets in the consolidated financial statement ended March 31, 2019, the size of which falls in between 15–50 percent, and shall be determined as a Class 2 transaction under the Acquisition or

of the highest value when calculated from 12-month period net profit criteria consideration based on the latest reviewed consolidated financial statement ended March 31, 2020 which equals to 32.52% and

million. It results from the increase in inventories, unbilled receivables and trade account payables. The quality of assets Trade account receivables Unit: Million Baht Consolidated financial statements 30

Baht Consolidated financial statements 30 September 2017 31 December 2016 Trade account receivables – unrelated parties 1,365 1,408 Less: Allowance for doubtful accounts (51) (42) Trade account

will be recorded as unearned income in S’s consolidated financial statement and recognized as revenue over 30 years start in Q1’2019. In the meantime, S has invested in 20% shareholding in SPRIME

management for the year 2017 To: President Stock Exchange of Thailand The Company would like to clarify the following reasons for changes to profit (loss) in the consolidated financial statements for the year

of the Transaction Size The details calculations of the transaction size according to the based on the review report and interim consolidated financial statements of Eureka Design Public Company