results of Absolute Yoga Co., Ltd. (The Company holds 30%), which recently opened 10 new branches, resulting in higher operating cost while revenue is gradually recognized as per accounting standard. 2

, an increase from Baht 6.34 million as at 31 December 2017, mostly due to accounting of long term employee benefits. Total Shareholders’ Equity grew to Baht 834.54 million as of 30 September 2018 from

total improvement cost (as of year 2017) Estimate and cost for accounting recorded In Q1-Q3 2018 Estimated total improvement cost (until Q3 2018) Aggregate actual cost ended as of September 30, 2018

2017. Please be informed accordingly. Yours sincerely, Waewta Natphan ( Ms. Waewta Natphan ) Deputy Finance & Accounting Director / Company Secretary

employee corresponding to the expansion of the company, expense on hiring of independent specialists such as external auditor, internal auditor, and legal and accounting advisors, remuneration for directors

accounting recorded In Q1 – Q3 2019 Estimated total improvement cost (as of 3rd quarter of year 2019) Aggregate actual cost ended as of September 30, 2019 Estimated Improvement cost (For remaining works) As at

shares accounting for 33.33% of the total capital with value of baht 2,549,745. shares at a baht 100 par each share, totaling 2,549,745 shares 4. Total value and size of the transaction 4.1 Asset Value

. Nature of the transaction and payment The Company will invest in company which has a registered capital of baht 765,000,000. the Company will hold 7,650,000 shares accounting for 33.33% of the total

meeting No. 10/2019 held on September 10, 2019, approved providing Finance and Accounting operation services to ACS Capital Corporation Limited in the amount of 0.78 million baht or 0.004% of the Company

2018) Estimated and cost for accounting recorded In year 2019 Aggregate actual cost ended as of December 31, 2019 Improvement cost Re-design cost, advisor cost, insurance, etc. 681.69 111.08 24.43 13.31