Microsoft Word - ELCID Encl. 3_GJS - IM for RPT (EN) v 9 (03082017) clean Enclosure 3 1 INFORMATION MEMORANDUM ON THE CONNECTED TRANSACTION OF G J STEEL PUBLIC COMPANY LIMITED (Additions) (Amendments

due to an increase in Allowance for doubtful accounts of Baht 10.0 million resulting from liquidity problem of one major accounts receivable, whereas there was no such transaction in 2017. The interest

incurred from deferred tax. This extra transaction was included in year ended 2017 financial statement for the net amount of THB 24 million. Revenue from Hospital Operations Revenue from hospital operations

cost of inventory to net realizable value amounting of Baht 3.0 million in Q2/2017, whereas there was no such transaction in Q2/2018. The interest expenses in Q2/2018 was Baht 2.8 million, or 28.43

million in Q1/2019 whereas there was no such transaction in Q1/2020. And there was an increase in reduction cost of inventory to net realizable value amounting of Baht 1.5 million in Q1/2020 compared to

Disposition of Assets Transaction  Assets Information Details Name of Property Bangkok Free Trade Zone Address 1040/1 Moo 15 Bangsaothong, Samutprakarn,Thailand Ownership of Asset Wat Paknam and Wat

customers, the Company had more manufacturing and delivery of products in year 2020, increases were 13.50%. - Immovable property business saw its income decrease Baht 6.07 million, because in transaction

decrease of Baht 1.77 million in transaction records in accordance with TFRS16. This caused a decrease in Q1’20 compared to Q1’19 even though the rental space was not lower. - Farm business saw is income

/ Juristic Person Who May Have Conflicts of Interest (Relationship) Type of transaction Transaction value (Baht) Details and rationale 31 Dec 2016 31 Dec 2017 Boon Rawd Asia Co., Ltd. Trade payables 4,500

as follows: Assets Cash and cash equivalent increase by Baht 5.61 million Trade and other receivable increase by Baht 3.40 million Inventories decrease by Baht (2.46) million Investment in associate