, Gain on foreign currency exchange at the end of 2nd quarter 2023 was mainly associated with the USD loan related to the SGAH transaction and was non-cash in nature. Share of profit (loss) from investment

and Analysis Yearly Ending 31 December 2018 G Steel Public Company Limited Page 15/15 Consolidated Statement of Cash Flow 2018 2017 (in million Baht) Non-cash transactions From write-off the expired

consolidated of GFPT Public Company Limited (“GFPT” or “the Company”) and its subsidiaries (collectively, “GFPT Group”) for the 2nd Quarter 2019 as well as included any significant transactions occurred during

transactions occurred during the 2nd Quarter 2017. GFPT Group has policy to mitigate risks from foreign exchange rate volatility, which occurred from export sale and raw material importation by hedging forward

consolidated of GFPT Public Company Limited (“GFPT” or “the Company”) and its subsidiaries (collectively, “GFPT Group”) for the 2nd Quarter 2018 as well as included any significant transactions occurred during

consolidated of GFPT Public Company Limited (“GFPT” or “the Company”) and its subsidiaries (collectively, “GFPT Group”) for the 3rd Quarter 2018 as well as included any significant transactions occurred during

consolidated of GFPT Public Company Limited ( “ GFPT” or “ the Company” ) and its subsidiaries ( collectively, “ GFPT Group” ) for the 1st Quarter 2020 as well as included any significant transactions occurred

consolidated of GFPT Public Company Limited (“GFPT” or “the Company”) and its subsidiaries (collectively, “GFPT Group”) for the 3rd Quarter 2019 as well as included any significant transactions occurred during

consolidated of GFPT Public Company Limited (“GFPT” or “the Company”) and its subsidiaries (collectively, “GFPT Group”) for the 1st Quarter 2018 as well as included any significant transactions occurred during

consolidated of GFPT Public Company Limited ( “ GFPT” or “ the Company” ) and its subsidiaries ( collectively, “ GFPT Group” ) for the 1st Quarter 2019 as well as included any significant transactions occurred