Contract price 6 MB Budget Cost 4 MB Recognise revenue on % billing Disclosure | Contract asset Contract asset “An entity’s right to consideration in exchange for goods or services transferred to a customer

administrative expenses of the new power plants as well as an expense related to the remuneration scheme to encourage employees to commit the long- term service with the company and expenses related to IPO. COST

of service 1.56 2.26 -0.69 -30.97% Total cost 2,007.11 1,786.69 220.43 12.34% Selling and administrative expense 534.91 458.92 75.99 16.56% Share of profit from investment in associates 43.08 63.12

75,532 67,756 Total expenses 104,376 125,099 115,777 Profit (loss) before finace cost and income tax expense (30,880) (29,422) (24,440) Finance costs (323) (399) (448) Income tax (expense) benefit

in business strategy reflecting increase in raw material price, and also cost controlling in restaurant and food center business. Therefore, total COGs per revenue ratio maintain at 83%, comparing to

the previous year. While in 2019, the situation of crude palm oil prices continued to decline causing the cost of goods sold to be higher than the selling price in the market. However, the Company has

volume to EGAT together with higher natural gas price. But when comparing the cost of natural gas between Q2/2018 and Q2/2017, the increase in natural gas cost is due to the full operation of both phases

closed from nationwide restriction. SIM & Device margin was marginally negative at -0.5%, down from +2.7% in 2Q21 due to decline in high margin devices sale. Cost & Expense Cost of service in 3Q21 was

material’s cost higher than the selling price. Eventhough, the Company has tried to manage the inventory turnover and the period of sale as the following; The price of crude palm oil for Bangkok Jan Feb Mar

%, compared to +0.4% in 2Q19 and +0.7% in 1Q20. Cost & Expense In 2Q20, cost of service was Bt20,439mn, increasing + 1. 3% YoY, flat QoQ due to higher amortization from new spectrum offsetting by lower