accepted accounting principles. The company did not arrange the assessment of value and quantity of small-sized gas cylinders and record allowances for impairment in accordance with generally accepted

date in the amount of THB 125 million. 7. Basis used to determine value of consideration The Company appointed Genetic Wealth Company Limited as Company’s Financial Advisor to evaluate the appropriated

and purchase date in the amount of THB 125 million. Ref. WINNER 0009/20108 Page 7 of 8 7. Basis used to determine value of consideration The Company appointed Financial Advisor to evaluate the

appointed Financial Advisor to evaluate the appropriated At-Ze’s assets value by using Discounted Free Cash Flow Method-Free Cash Flows to Firm. Total value of consideration is same value as negotiation in

the Securities and Exchange Commission to evaluate the fair value of the investment that the Company and PRE have proportionately held in PP1 and PP3. Such financial advisor has used the income approach

the financial advisor (FA) to evaluate fair value of IGEN- ENEERGY as of 10 April 2019. FA has decided to use the Discounted Cash Flow Approach (DCF) to determine the value of consideration for the

Hero Experience, at the price per share of up to Baht 335.29377 and total purchase price of up to Baht 270,000,000, which is higher than the par value. The Subscription of newly issued shares will be

shares at par value of 100 Baht per share. Total value of capital increased is 149,000,000 Baht. The Board of Directors of the Company has also approved to sell 765,000 shares of Takuni Land to Thanasiri

. Criteria to determine the value of consideration The Company appointed the Sims Property Consultant Co., Ltd. (the “Sims”), the independent valuer, to verify financial status and evaluate the assets of Hero

equipment which are at the price not exceeding 170,000,000 Baht and 108,000,000 Baht respectively. Total value of the investment is at the price not exceeding 480,000,000 Baht, increasing 130,000,000 Baht