Debt = Interest bearing liabilities – cash and cash equivalent 2) Leverage Q1 uses annualized EBITDA 3) ROFA = (Net profit + Depreciation)/ Average (Q1 2018 and Q4 2017) of property, plant and equipment

2017: 4. Financial Ratios Note: 1) Net Debt = Interest bearing liabilities – cash and cash equivalent 2) Leverage Q2 and FY use annualized EBITDA 3) ROFA = (Net profit + Depreciation)/ Average (Q2 2018

bearing liabilities – cash and cash equivalent 2) Leverage Q3 and FY uses annualized EBITDA 3) ROFA = (Net profit + Depreciation)/ Average (Q3 2018 and Q2 2018) of property, plant and equipment Mr. Geza

ทะเบียน แต่จากกฎเกณฑ์ปัจจุบัน ผู้ลงทุนยังไม่สามารถ leverage การลงทุนดังกล่าวผ่านการกู้ยืมหรือเพ่ิมอ านาจซื้อหลักทรัพย์ดังกล่าว เมื่อน ามาวางเป็นหลักประกันเพ่ิมได้ ในขณะที่การลงทุนในหลักทรัพย์จดทะเบียน ผู้

– cash and cash equivalents 2) Leverage Q2 and FY use annualized EBITDA for the previous 4 quarters 3) ROFA = (Net profit + Depreciation)/ Average (Q2 2020 and Q4 2019) of property, plant and equipment Mr

SEPTEMBER 2019 4. Financial Ratios Note: 1) Net Debt = Interest bearing liabilities – cash and cash equivalents 2) Leverage Q3 and FY use annualized EBITDA for the previous 4 quarters 3) ROFA = (Net profit

31.54 million from 2017. The selling expenses such as shipping fees also dropped in the same line with the decreased in sales in the period. However, during the year, the Company has financial advisory

as the Company has more effective policy to collect debts. Furthermore, the selling expenses such as shipping fees dropped in the same line with the decreased in sales in the period. The loss on

IP: INTER PHARMA PUBLIC COMPANY LIMITED L&E: LIGHTING & EQUIPMENT PUBLIC COMPANY LIMITED PAP: PACIFIC PIPE PUBLIC COMPANY LIMITED PRINC: PRINCIPAL CAPITAL PUBLIC COMPANY LIMITED PSL: PRECIOUS SHIPPING

% 28.3% 19.7% Working Capital Management (Days) Trade Receivable Period 62 63 62 62 Inventory Period ** 41 44 40 44 Trade Payable Period 51 51 52 51 Leverage Ratios (x) Interest Coverage 5,075.2 27.3 113.7