No. INGRS026 13 June 2019 Subject : Explanation on 3-months financial performance of INGRS for the period ended 30 April 2019 To : The President The Stock Exchange of Thailand Ingress Industrial

1/2 Ref: CIG 009/2019 February 27, 2019 Subject: Profit and loss reporting the financial statements for the year ended December 31, 2018 and explanation of more than 20 percent fluctuation in profit

requirement of the Thai Financial Reporting Standard No.9 Financial Instruments (TFRS9) was 95 million baht and management overlay was 45 million baht. As of the end of the first quarter of 2020, the Company

million (according to Thai Financial Reporting Standards TFRS 16 "Leases") 5. An increased in property, plant and equipment at amount of Baht 204 million due to construction in Segment project which started

Company’s statements of financial position as of March 31st, 2020 compared to that of December 31st, 2019. The impact of the new financial reporting standards The adoption of Thai Financial Reporting

their opinion on financial reporting as required by relevant professional standards to ensure that financial reporting represents its true and fair economic substance, operational performance and is

financial reporting standards applicable for financial statements covering the accounting period starting from or after Januaury 1, 2020 such as financial reporting standard no. 16 (TFRS16: Leases) and

or 33.09% because of the record of expected credit losses from trade accounts receivable by the Thai Financial Reporting Standard 9 (TFRS9) “Financial Instrument”. Net profit (Loss) Company’s operation

(THIS REPORT DISCUSSES PRINCIPAL CHANGES IN THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENT) LH FINANCIAL GROUP PUBLIC COMPANY LIMITED MANAGEMENT DISCUSSION AND ANALYSIS FOR THE YEAR ENDED 31 DECEMBER

(THIS REPORT DISCUSSES PRINCIPAL CHANGES IN THE AUDITED CONSOLIDATED FINANCIAL STATEMENT) LH FINANCIAL GROUP PUBLIC COMPANY LIMITED MANAGEMENT DISCUSSION AND ANALYSIS FOR THE YEAR ENDED 31 DECEMBER