Fax. 0 2695 9495 Finance and Accounting Division Tel. 0 2695 9499 Ext. 9421, 9449 In 2019, it needs to be evaluated as the early stage into the transition of the Company to new sustainable business. To

for the period. Sincerely yours, (Ms. Tientip Narach) Senior Vice President – Finance and Accounting CC: Secretary General, Office of the Securities and Exchange Commission

, 2017, the company, during Q2 2017, has assessed and reviewed the accounting policy and changed the valuation method from cost method to fair value method of land, land improvements, office condominium

foundation improvement for Huay Bong 2&3 Wind Farm at June 30, 2017 are as shown in the table. Description Estimated total improvement cost (until year 2016) Estimate and cost for accounting recorded in 2017

) Asst. Finance & Accounting Director Company Secretary

Million or 386.19 percent compared to year 2015, due to the Company had gain on disposal of Land held for development, sale of investment property, other incomes and accounting adjustment. 2. Cost of sales

) Estimate and cost for accounting recorded in 2017 Estimated total improvement cost (until Q3 2017) Aggregate actual cost Ended at Sep 30, 2017 Estimated Improvement cost (For remaining works) At Sep 30, 2017

& Accounting Director Company Secretary

; According to the Board of Directors’ Meeting of Oishi Group Public Company Limited No. 1/2016, which was held on 25 February 2016, has approved the change in the Company’s accounting period from 1 January and

0.03% but less than 3% of the Company's net tangible assets (NTA) calculated in the financial statements for the accounting period ended September 30, 2017, reviewed by auditor. The Company must seek