Activity report 2017En CAPITAL MARKET FOR ALL INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2017 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2017 Executive Summary Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Framework and Focuses in 2018 Root Cause Analysis Summary of Audit Inspection Results A. Firm Level B. Engagement Level Essential Statistics 49 4412 46 0402 07 Contents Executive Summary The capital market is a fundamental component in driving Thai...

66.55 Gain on sales of investment in subsidiary 174,875 - 174,875 100.00 Reversal (loss) of doubtful account 10,364 14,239 (3,875) (27.21) Interest income 804 4,702 (3,898) (82.90) Other Income 5,048

% Fin. cost Finance cost Net Profit THB million Y18 Y17 %Chg As Reported Total NP 323 336 (3.7%) Company 346 336 3.2% TBSP 0.5 - 100% One-time gain * 214 - 100% One-time loss A) (213) - (100%) One-time

18.0 4.7 Gain on sales of investment in Subsidiaries 474 3.9 - - - - N/A N/A Tax assessment expenses (992) (8.1) - - - - N/A N/A Net profit 843 6.9 1,329 11.8 1,348 11.1 (36.6) (37.5) EPS (Baht) 0.68

current year has gain from disposal of assets 0.5 MB and loss on temporary investment 25.1 MB. Also, the Company recorded loss from impairment of Goodwill of 124.8 MB, Loss from impairment of Trademark of

- time gain on remeasuring in amount of THB 214 million in profit and classified the recognized loss in other comprehensive income (expense) in amount of THB ( 0 . 1 8 ) million in profit or loss under the

sharing from investments in associate, lower Non-recurring gain on disposal of assets of Subsidiary in 2019 and lower Gross profit. MB % MB % MB % Revenue from sale of goods and rendering of services

expenses (32,336) 2.84% (30,791) 4.05% (1,545) 5.02% Administrative expenses (356,481) 31.28% (316,722) 41.65% (39,759) 12.55% Other expenses - 0.00% (12,702) 1.67% 12,702 100.00% Gain from bargain purchase

of a change in foreign currency exchange rates. In addition, the company realized a gain of Bt.40.8 million on its previously-held equity interest in an associate (KCE America, Inc.) prior to its

(6.8) (24.7) (138.0) Non-Controlling Interests (0.0) (0.0) 0.0 (2.2) Profit attributable to Owners of the Parent 272.5 716.2 443.7 162.8 Foreign Exchange Gain (Loss) 240.0 250.6 10.7 4.4 Normalized