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S&P MD&A 2017-Revised Year In Comparison Table -1- Ref. POL. 028/2018 February 23, 2018 Re: Clarification of the Performance of S & P Syndicate Public Company Limited Dear The President The Stock

(expense) revenue 0.65 0.56 0.11 0.09 0.54 473.20 Profit (loss) for the year (10.29) (8.79) (7.52) (6.18) 2.77 36.78 Other comprehensive (expense) for the period, net of tax (0.16) (0.14) 0.00 0.00 0.16

implementation of the Thai Financial Reporting Standards No.16 “Leasing” (TFRS16) in the year 2020. Provision for long-term employee benefits increased by 41.8 MB, representing an increase of 42.7%, this is

1 Ref FN. 007/2020 Management Discussion and Analysis For operation of the year 2019 FN Factory Outlet Public Company Limited was founded in 2000 and has been operated the outlet business, featuring

shall undertake the securities borrowing and lending business within that restriction. In the case where the business operator under the first paragraph wishes to relax or remove such restriction, the

May 1999. (Translation) -5- after license has been given,, the business operator shall undertake the securities borrowing and lending business within that restriction. 20 In the case where the business

Lending (No. 2) dated 26 May 1999. (Translation) -5- after license has been given,, the business operator shall undertake the securities borrowing and lending business within that restriction. 20In the case

previous year were as highlighted below ; (Unit : Million Baht) Q1/2018 Q1/2017 % Change Sales and Service Income 467 461 1 Cost of sales and Services 384 339 13 Selling and Administrative Expenses 60 70 (14

writing off the obsolete finished goods. Shutdown expenses were Baht 38.1 million, decreased by 67.8% compared to same period last year. Finance cost decreased by 10.9% in 3Q18 and 20.2% in 9M18 from long