source of subordinated loan is from working capital of AEONTS Note: 1 Exchange Rate as of 26 th December, 2019: 1 USD / 30.3448 THB 2 Interest rate is calculated based on local banks lending rate of USD

All the Company’s issued and paid-up shares Cannot calculated because no issued new shares. 9. Financial data of Vibharam Co.,Ltd Unit : million baht September 30th,2019 Total assets 10,517 Total

condition and other financial products offered at that time. (2) Transaction Size The calculation of transaction size under the Notification of Acquisition and Disposition, is calculated from the interim

of the parent 114.60 130.21 (15.61) (11.99) Gross Profit Margin (%) 26.58 27.86 Net Profit Margin (%) 11.04 12.65 Remark: 1) Net profit margin is calculated from the net profit attributable to equity

domestic and overseas subsidiaries. The FASSC service fees will be calculated based on the total cost plus markup and charged to each subsidiary as a fixed fee for 10 months as follows; Monthly service fees

11.93 29.77 (17.84) (59.93) Gross Profit Margin (%) 25.43 26.46 Net Profit Margin (%) 5.27 11.72 Remark: 1) Net profit margin is calculated from the net profit attributable to equity holders of the parent

excl. TFRS 9 and 16 (871) -2.1% 4,817 9.2% (5,688) (118.1%) Normalized Profit excl. TFRS 9 and 16 (2,608) -6.3% 1,573 3.0% (4,181) (265.9%) (1) Percentage margin is calculated by dividing Gross profit

ended September 2020 and 2019 (1) Percentage margin is calculated by dividing gross profit from sales by revenue from sales. (2) Percentage margin is calculated by dividing gross profit from rental and

warrant 1.01 ordinary share: 1 warrant Remark: - All fraction of adjusted Exercise Price multiplied by number of ordinary share calculated from Exercise Ratio shall be disregarded. - All fraction of number

Agreements have been satisfied or waived. The conversion of the loan is subject to the equity value of SGAH calculated from SGAH’s future financial performance. The synthetic convertible loan has been