management believes that the reduce cost to net realisable value is adequate in the current circumstances. Source of fund Unit: Million Baht 30 June 2017 31 December 2016 Increase (decrease) % Variance Current

accounts is adequate in the current circumstances. 5 Inventories Unit: Million Baht Consolidated financial statements 30 September 2017 31 December 2016 Inventories 1,679 1,443 Reduce cost to net realisable

: Million Baht 31 December 2017 31 December 2016 Increase (decrease) % Variance Current assets 4,491 3,932 559 14% Non-current assets 3,658 2,937 721 25% Total assets 8,149 6,869 1,280 19% As at 31 December

management cost is increased due to establishing the subsidiary overseas which causes higher travel and other relevant costs but due to the separate financial statement for the current period yields the long

Operating EBITDA of THB 50 Million during the current Quarter compared to THB 41 Million Last Year Quarter. The Company has recorded a net loss of THB 433 Million for the Quarter against a net loss of THB 311

from product sales in total of THB 9.87 million, a decrease of THB 25.18 million or 71.84% from the same period of previous year due to there was no production since 2017 to reduce cost of managing

earned revenue from product sales in total of THB 9.70 million, a decrease of THB 26.77 million or 73.40% from last year due to there was no production since 2017 to reduce cost of managing inventories

% decreased, the details of the change are as follows: 1.1 Current asset as of December 31, 2019 with amount of 196.16 million bath decreased by 6.62 million bath or 3.27% decreased due to the main reason of

closed some non-profit branches. In this regard, the closing of ELEGA branches came from the strategic to close some branches that could not generate revenue and profit as target including to reduce the

portion in UAPC will reduce from 100% to 75% of Total Paid-up Capital after IPO. 3.2 Offer UAPC shares of UAC’s portion UAC will offer UAPC shares at 54,000,000 shares at par value of 0.50 Baht to Public