Year 2017 Year 2016 Mana Patanakarn Company Limited 89.27 56.97 Advance Prefab Company Limited 13.47 -0- TasteMaker Company Limited 0.87 -0- Total 103.61 56.97 In 2017, sales and promotion expenses of

a result of the decrease in advertising and public relations expenses of Baht 18 million, the decrease in promotion expense and other selling expense of Baht 10 million. In addition, the decrease in

marketing events in the first quarter of 2018 than prior year such as “FN Fair” at head office and “FN Thank you sale” at branches. The Company efforts to carefully control promotion expenditure. Thus, 1Q18

equivalent to 9.03% mainly due to increasing of advertising and promotion expenses – CLMV by Baht 1.11 million and the credit card fee by Baht 1.14 million. Administrative expenses For the year 2018, the

was from revenue in advance and unearned revenue from special promotion program for members. Reserve for long-term employee benefit. As at YE 2018 and 2017, The Group has reserve for employee benefit of

promotion. Whereas high fixed costs were maintained which will be directly affected to Wuttisak clinic. However the beauty business has a plan to develop its business into the Franchise Business Model

sell promotion expenses and maintenances expenses. Loss from fair value adjustment on investment property The Company incurred gain from fair value adjustment on investment property in 2017 which results

than 2016. Most of increasing expenses were employee remuneration increased as a result of new business expansion and Café Shop, advertising expenses and sell promotion expenses and maintenances expenses

increased 0.9% when comparing to the year 2016 (in 2016: 8.2% / in 2017: 9.1%). This was due to an increase in promotion expenses to stimulate sale. In 2017, 5 low-rise housing projects was launched together

period at the previous year. It is mainly due to the selling promotion and advertising expenses from Wuttisak Cosmetic launching Wuttisak Beauty Station to expand its business into the total beauty