accounting, recognition of any resultant gain or loss depends on the nature of the item being hedged. In case of Cash Flow hedges, only the effective portion of changes in the fair value of the derivative

fair value, gain or loss on remeasurement to fair value is recognized immediately in profit or loss. However, where derivatives qualified for hedge accounting, recognition of any resultant gain or loss

recognized immediately in profit or loss. However, where derivatives qualified for hedge accounting, recognition of any resultant gain or loss depends on the nature of the item being hedged. In case of Cash

holders (Exclude Gain (Loss) on exchange rate) 426 127 299 236.2% Net profit (loss) attributable to equity holders Margin (%) (Exclude Gain (Loss) on exchange rate) 5.8% 2.9% 2.8% EBITDA 1,036 600 436 72.7

. [AVF] Seller Mr.Boonkiet Chokwattana – connected person 3) Nature of relationship Mutual directors Mutual directors Position Mr.Boonkiet Chokwattana Mr.Sommat Khunset Pek Industries Co.,Ltd. Chairman

.,Ltd. [AVF] Seller Mr.Boonkiet Chokwattana – connected person 3) Nature of relationship Mutual directors Mutual directors Position Mr.Boonkiet Chokwattana Mr.Sommat Khunset Pek Industries Co.,Ltd

(Exclude Gain (Loss) on exchange rate) 406 308 98 31.7% Net profit (loss) attributable to equity holders Margin (%) (Exclude Gain (Loss) on exchange rate) 6.0% 5.5% 0.5% http://www.aapico.com/ http

Plc., a connected party to the company (3) Details of connected parties and relationship nature : Saha Pathana Inter-Holding Plc. concurrently served as major shareholding party in both companies, with

was no cost in Q3 2020. Gain on foreign currency exchange rate was at Baht 107.86 million in Q3 2021, compared to a gain of Baht 52.11 million in Q3 2020, caused by depreciation of Thai Baht. Gain on

by depreciation of Thai Baht. Gain on foreign currency exchange was mainly associated with the USD loan related to the SGAH transaction and was non-cash in nature. Net profit (loss) attributable to