Common use of OPERATING SEGMENT Clause in Contracts

OPERATING SEGMENT. The Company and its subsidiaries operate in 2 main reports by products operating segments in a main geographical area in Thailand as follows: Type of operating segment Nature of operating segment - Human healthcare Healthcare product, anti-aging and human beauty product such as medical supplies, nutrition therapy, cosmetics, supplementary food, probiotic and prebiotic product, health food product, general food product, and medical equipment, etc. - Animal healthcare Pet healthcare and livestock product such as medical supplies, nutrition therapy, vaccine, supplementary food, probiotic & prebiotic product, animal health food product, premium grade animal food, general formula animal food, and medical equipment related to pet and livestock care product, etc. The operating segment’s performance is regularly reviewed by the chief operating decision maker who is the Executive Directors in order to make decisions about the allocation of resources to the segment and assess its performance. The Company and its subsidiaries assess the performance of the operating segment by using the operating profit or loss as the same basis to assess operating profit or loss in the financial statements. Details of financial information by segment operations for the three-month and nine-month periods ended September 30, 2020 and 2019 were as follows: Thousand Baht Consolidated financial statements For the three-month periods ended September 30, Human healthcare Animal healthcare Total 2020 2019 2020 2019 2020 2019 Revenue from sales 58,729 55,013 50,239 36,929 108,968 91,942 Cost of sales (13,051) (19,123) (30,452) (18,759) (43,503) (37,882) Gross profit 45,678 35,890 19,787 18,170 65,465 54,060 Distribution costs (28,218) (23,933) Administrative expenses (13,429) (11,330) Profit from operation 23,818 18,797 Other income 1,610 633 Finance cost (157) (227) Share of loss of associate (57) (54) Income tax expenses (4,804) (4,197) Profit for the period 20,410 14,952 Thousand Baht Consolidated financial statements For the nine-month periods ended September 30, Human healthcare Animal healthcare Total 2020 2019 2020 2019 2020 2019 Revenue from sales 168,622 172,128 138,126 102,399 306,748 274,527 Cost of sales (42,533) (66,029) (76,853) (51,574) (119,386) (117,603) Gross profit 126,089 106,099 61,273 50,825 187,362 156,924 Distribution costs (83,849) (82,716) Administrative expenses (39,128) (35,206) Profit from operation 64,385 39,002 Other income 4,037 3,776 Finance cost (599) (453) Share of loss of associate (162) (174) Income tax expenses (13,908) (9,171) Profit for the period 53,753 32,980 19. INCOME TAX EXPENSE Major components of income tax expense for the three-month and nine-month periods ended September 30, 2020 and 2019 consisted of: Baht Consolidated financial statements For the three-month periods ended September 30, For the nine-month periods ended September 30, 2020 2019 2020 2019 Income tax expense shown in profit or loss: Current tax expense: Income tax expense for the period 5,033,684.63 3,796,207.10 14,020,900.44 9,863,288.86 Deferred tax expense (income): Changes in temporary differences relating to the original recognition and reversal (229,253.72) 400,512.66 (113,297.19) (692,566.81) Total 4,804,430.91 4,196,719.76 13,907,603.25 9,170,722.05 Baht Separate financial statement For the three-month periods ended September 30, For the nine-month periods ended September 30, 2020 2019 2020 2019 Income tax expense shown in profit or loss: Current tax expense: Income tax expense for the period 3,805,605.84 2,745,277.67 10,932,366.13 7,420,033.45 Deferred tax expense (income): Changes in temporary differences relating to the original recognition and reversal (165,210.96) (79,230.85) (403,549.85) (147,582.11) Total 3,640,394.88 2,666,046.82 10,528,816.28 7,272,451.34

OPERATING SEGMENT. The Company and its subsidiaries operate in 2 main reports by products operating segments in a main geographical area in Thailand as follows: Type of operating segment Nature of operating segment - Human healthcare Healthcare product, anti-aging and human beauty product such as medical supplies, nutrition therapy, cosmetics, supplementary food, probiotic and prebiotic product, health food product, general food product, and medical equipment, etc. - Animal healthcare Pet healthcare and livestock product such as medical supplies, nutrition therapy, vaccine, supplementary food, probiotic & prebiotic product, animal health food product, premium grade animal food, general formula animal food, and medical equipment related to pet and livestock care product, etc. The operating segment’s performance is regularly reviewed by the chief operating decision maker who is the Executive Directors in order to make decisions about the allocation of resources to the segment and assess its performance. The Company and its subsidiaries assess the performance of the operating segment by using the operating profit or loss as the same basis to assess operating profit or loss in the financial statements. Details of financial information by segment operations for the three-month and nine-month periods period ended September 30March 31, 2020 and 2019 were as follows: Thousand Baht Consolidated financial statements For the three-month periods period ended September 30March 31, Human healthcare Animal healthcare Total 2020 2019 2019(reclassified Note 22) 2020 2019(reclassified Note 22) 2020 2019 2020 2019 (reclassified Note 22) Revenue from sales 58,729 55,013 50,239 36,929 108,968 91,942 50,714 55,981 46,413 28,950 97,127 84,931 Cost of sales (13,05112,208) (19,12324,014) (30,45223,547) (18,75914,423) (43,50335,755) (37,88238,437) Gross profit 45,678 35,890 19,787 18,170 65,465 54,060 38,506 31,967 22,866 14,527 61,372 46,494 Distribution costs (28,218) (23,933) 29,989 32,120 Administrative expenses (13,429) (11,330) Profit from operation 23,818 18,797 13,869 12,796 Operating profit 17,514 1,578 Other income 1,610 633 1,666 472 Finance cost (157) (227) 220 99 Share of loss of associate associates (5753) (5467) Income tax expenses (4,804) (4,197) 4,178 684 Profit for the period 20,410 14,952 Thousand Baht Consolidated financial statements For the nine-month periods ended September 30, Human healthcare Animal healthcare Total 2020 2019 2020 2019 2020 2019 Revenue 14,729 1,200 Major customer The Groups has no sales revenue from sales 168,622 172,128 138,126 102,399 306,748 274,527 Cost any one of retail customer through distributor more than 10 percent of sales (42,533) (66,029) (76,853) (51,574) (119,386) (117,603) Gross profit 126,089 106,099 61,273 50,825 187,362 156,924 Distribution costs (83,849) (82,716) Administrative expenses (39,128) (35,206) Profit from operation 64,385 39,002 Other income 4,037 3,776 Finance cost (599) (453) Share revenue of loss of associate (162) (174) Income tax expenses (13,908) (9,171) Profit for the period 53,753 32,980 19company group. INCOME TAX EXPENSE Major components of income tax expense for Thus, information has not been disclosed on the three-month and nine-month periods ended September 30, 2020 and 2019 consisted of: Baht Consolidated financial statements For the three-month periods ended September 30, For the nine-month periods ended September 30, 2020 2019 2020 2019 Income tax expense shown in profit or loss: Current tax expense: Income tax expense for the period 5,033,684.63 3,796,207.10 14,020,900.44 9,863,288.86 Deferred tax expense (income): Changes in temporary differences relating to the original recognition and reversal (229,253.72) 400,512.66 (113,297.19) (692,566.81) Total 4,804,430.91 4,196,719.76 13,907,603.25 9,170,722.05 Baht Separate financial statement For the three-month periods ended September 30, For the nine-month periods ended September 30, 2020 2019 2020 2019 Income tax expense shown in profit or loss: Current tax expense: Income tax expense for the period 3,805,605.84 2,745,277.67 10,932,366.13 7,420,033.45 Deferred tax expense (income): Changes in temporary differences relating to the original recognition and reversal (165,210.96) (79,230.85) (403,549.85) (147,582.11) Total 3,640,394.88 2,666,046.82 10,528,816.28 7,272,451.34major customer.

OPERATING SEGMENT. The Company and its subsidiaries operate in 2 main reports by products operating segments in a main geographical area in Thailand as follows: Type of operating segment Nature of operating segment - Human healthcare Healthcare product, anti-aging and human beauty product such as medical supplies, nutrition therapy, cosmetics, supplementary food, probiotic and prebiotic product, health food product, general food product, medical equipment and medical equipmentmedicines, etc. - Animal healthcare Pet healthcare and livestock product such as medical supplies, nutrition therapy, vaccine, supplementary food, probiotic & prebiotic product, animal health food product, premium grade animal food, general formula animal food, and medical equipment related to pet and livestock care product, etc. The operating segment’s performance is regularly reviewed by the chief operating decision maker who is the Executive Directors in order to make decisions about the allocation of resources to the segment and assess its performance. The Company and its subsidiaries assess the performance of the operating segment by using the operating profit or loss as the same basis to assess operating profit or loss in the financial statements. 2019 Details of financial information by segment operations for the three-month and nine-month periods years ended September 30December 31, 2020 and 2019 were as follows: Thousand Baht Consolidated financial statements For the three-month periods ended September 30, Human healthcare Animal healthcare Total 2020 2019 2020 2019 2020 2019 Revenue from sales 58,729 55,013 50,239 36,929 108,968 91,942 245,502 229,870 196,599 141,456 442,101 371,326 Cost of sales (13,05171,092) (19,12386,655) (30,452110,132) (18,75970,732) (43,503181,224) (37,882157,387) Gross profit 45,678 35,890 19,787 18,170 65,465 54,060 174,410 143,215 86,467 70,724 260,877 213,939 Distribution costs (28,218127,049) (23,933106,752) Administrative expenses (13,42960,170) (11,33049,976) Profit from operation 23,818 18,797 Operating profit 73,658 57,211 Other income 1,610 633 4,838 4,557 Finance cost (1571,138) (227589) Share of loss of associate associates (57162) (54225) Income tax expenses (4,80416,701) (4,19713,823) Profit for the period 20,410 14,952 Thousand Baht Consolidated financial statements For the nine-month periods ended September 30, Human healthcare Animal healthcare Total 2020 2019 2020 2019 2020 2019 Revenue 60,495 47,131 Major customer The Groups has no sales revenue from sales 168,622 172,128 138,126 102,399 306,748 274,527 Cost any one of retail customer through distributor more than 10 percent of sales (42,533) (66,029) (76,853) (51,574) (119,386) (117,603) Gross profit 126,089 106,099 61,273 50,825 187,362 156,924 Distribution costs (83,849) (82,716) Administrative expenses (39,128) (35,206) Profit from operation 64,385 39,002 Other income 4,037 3,776 Finance cost (599) (453) Share revenue of loss of associate (162) (174) Income tax expenses (13,908) (9,171) Profit for the period 53,753 32,980 19company group. INCOME TAX EXPENSE Major components of income tax expense for Thus, information has not been disclosed on the three-month and nine-month periods ended September 30, 2020 and 2019 consisted of: Baht Consolidated financial statements For the three-month periods ended September 30, For the nine-month periods ended September 30, 2020 2019 2020 2019 Income tax expense shown in profit or loss: Current tax expense: Income tax expense for the period 5,033,684.63 3,796,207.10 14,020,900.44 9,863,288.86 Deferred tax expense (income): Changes in temporary differences relating to the original recognition and reversal (229,253.72) 400,512.66 (113,297.19) (692,566.81) Total 4,804,430.91 4,196,719.76 13,907,603.25 9,170,722.05 Baht Separate financial statement For the three-month periods ended September 30, For the nine-month periods ended September 30, 2020 2019 2020 2019 Income tax expense shown in profit or loss: Current tax expense: Income tax expense for the period 3,805,605.84 2,745,277.67 10,932,366.13 7,420,033.45 Deferred tax expense (income): Changes in temporary differences relating to the original recognition and reversal (165,210.96) (79,230.85) (403,549.85) (147,582.11) Total 3,640,394.88 2,666,046.82 10,528,816.28 7,272,451.34major customer.

OPERATING SEGMENT. The Company and its subsidiaries operate in 2 main reports by products operating segments in a main geographical area in Thailand as follows: Type of operating segment Nature of operating segment - Human healthcare Healthcare product, anti-aging and human beauty product such as medical supplies, nutrition therapy, cosmetics, supplementary food, probiotic and prebiotic product, health food product, general food product, and medical equipment, etc. - Animal healthcare Pet healthcare and livestock product such as medical supplies, nutrition therapy, vaccine, supplementary food, probiotic & prebiotic product, animal health food product, premium grade animal food, general formula animal food, and medical equipment related to pet and livestock care product, etc. The operating segment’s performance is regularly reviewed by the chief operating decision maker who is the Executive Directors in order to make decisions about the allocation of resources to the segment and assess its performance. The Company and its subsidiaries assess the performance of the operating segment by using the operating profit or loss as the same basis to assess operating profit or loss in the financial statements. Details of financial information by segment operations for the three-month years ended December 31, 2019 and nine-month periods ended September 30, 2020 and 2019 were as follows: 2018 Thousand Baht Consolidated financial statements For the three-month periods ended September 30, Human healthcare Animal healthcare Total 2020 2019 2020 2018 (reclassified) 2019 2020 2018 (reclassified) 2019 2018 (reclassified) Revenue from sales 58,729 55,013 50,239 36,929 108,968 91,942 229,870 224,580 141,456 92,252 371,326 316,832 Cost of sales (13,051) (19,123) (30,452) (18,759) (43,503) (37,882) 86,655 78,882 70,732 46,162 157,387 125,044 Gross profit 45,678 35,890 19,787 18,170 65,465 54,060 Distribution costs (28,218) (23,933) 143,215 145,698 70,724 46,090 213,939 191,788 Selling expense 106,752 101,325 Administrative expenses (13,429) (11,330) Profit from operation 23,818 18,797 49,976 50,256 Operating profit 57,211 40,207 Other income 1,610 633 4,557 754 Finance cost (157) (227) 589 43 Share of loss of associate (57) (54) associates 225 648 Income tax expenses (4,804) (4,197) 13,823 11,212 Profit for the period 20,410 14,952 Thousand Baht Consolidated financial statements For the nine-month periods ended September 30, Human healthcare Animal healthcare Total 2020 2019 2020 2019 2020 2019 Revenue 47,131 29,058 Major customer The Groups has no sales revenue from sales 168,622 172,128 138,126 102,399 306,748 274,527 Cost any one of retail customer through distributor more than 10 percent of sales (42,533) (66,029) (76,853) (51,574) (119,386) (117,603) Gross profit 126,089 106,099 61,273 50,825 187,362 156,924 Distribution costs (83,849) (82,716) Administrative expenses (39,128) (35,206) Profit from operation 64,385 39,002 Other income 4,037 3,776 Finance cost (599) (453) Share revenue of loss of associate (162) (174) Income tax expenses (13,908) (9,171) Profit for the period 53,753 32,980 19company group. INCOME TAX EXPENSE Major components of income tax expense for Thus, information has not been disclosed on the three-month and nine-month periods ended September 30, 2020 and 2019 consisted of: Baht Consolidated financial statements For the three-month periods ended September 30, For the nine-month periods ended September 30, 2020 2019 2020 2019 Income tax expense shown in profit or loss: Current tax expense: Income tax expense for the period 5,033,684.63 3,796,207.10 14,020,900.44 9,863,288.86 Deferred tax expense (income): Changes in temporary differences relating to the original recognition and reversal (229,253.72) 400,512.66 (113,297.19) (692,566.81) Total 4,804,430.91 4,196,719.76 13,907,603.25 9,170,722.05 Baht Separate financial statement For the three-month periods ended September 30, For the nine-month periods ended September 30, 2020 2019 2020 2019 Income tax expense shown in profit or loss: Current tax expense: Income tax expense for the period 3,805,605.84 2,745,277.67 10,932,366.13 7,420,033.45 Deferred tax expense (income): Changes in temporary differences relating to the original recognition and reversal (165,210.96) (79,230.85) (403,549.85) (147,582.11) Total 3,640,394.88 2,666,046.82 10,528,816.28 7,272,451.34major customer.

OPERATING SEGMENT. The Company and its subsidiaries operate in 2 main reports by products operating segments in a main geographical area in Thailand as follows: Type of operating segment Nature of operating segment - Human healthcare Healthcare product, anti-aging and human beauty product such as medical supplies, nutrition therapy, cosmetics, supplementary food, probiotic and prebiotic product, health food product, general food product, and medical equipment, etc. - Animal healthcare Pet healthcare and livestock product such as medical supplies, nutrition therapy, vaccine, supplementary food, probiotic & prebiotic product, animal health food product, premium grade animal food, general formula animal food, and medical equipment related to pet and livestock care product, etc. The operating segment’s performance is regularly reviewed by the chief operating decision maker who is the Executive Directors in order to make decisions about the allocation of resources to the segment and assess its performance. The Company and its subsidiaries assess the performance of the operating segment by using the operating profit or loss as the same basis to assess operating profit or loss in the financial statements. Details of financial information by segment operations for the three-month and ninesix-month periods ended September June 30, 2020 and 2019 were as follows: Thousand Baht Consolidated financial statements For the three-month periods ended September June 30, Human healthcare Animal healthcare Total 2020 2019 2020 2019 2020 2019 Revenue from sales 58,729 55,013 50,239 36,929 108,968 91,942 59,178 61,134 41,475 36,519 100,653 97,653 Cost of sales (13,05117,273) (19,12322,892) (30,45222,854) (18,75918,392) (43,50340,127) (37,88241,284) Gross profit 45,678 35,890 19,787 18,170 65,465 54,060 41,905 38,242 18,621 18,127 60,526 56,369 Distribution costs (28,21825,179) (23,93326,662) Administrative expenses (13,42912,293) (11,33011,080) Profit from operation 23,818 18,797 23,054 18,627 Other income 1,610 633 760 2,671 Finance cost (157223) (227127) Share of loss of associate (5753) (5453) Income tax expenses (4,8044,924) (4,1974,290) Profit for the period 20,410 14,952 18,614 16,828 Thousand Baht Consolidated financial statements For the ninesix-month periods ended September June 30, Human healthcare Animal healthcare Total 2020 2019 2020 2019 2020 2019 Revenue from sales 168,622 172,128 138,126 102,399 306,748 274,527 109,893 117,115 87,887 65,470 197,780 182,585 Cost of sales (42,53329,482) (66,02946,906) (76,85346,400) (51,57432,815) (119,38675,882) (117,60379,721) Gross profit 126,089 106,099 61,273 50,825 187,362 156,924 80,411 70,209 41,487 32,655 121,898 102,864 Distribution costs (83,84955,167) (82,71658,783) Administrative expenses (39,12826,163) (35,20623,876) Profit from operation 64,385 39,002 40,568 20,205 Other income 4,037 3,776 2,426 3,143 Finance cost (599442) (453226) Share of loss of associate (162106) (174120) Income tax expenses (13,9089,103) (9,1714,974) Profit for the period 53,753 32,980 33,343 18,028 19. INCOME TAX EXPENSE Major components of income tax expense for the three-month and ninesix-month periods ended September June 30, 2020 and 2019 consisted of: Baht Consolidated financial statements For the three-month periods ended September June 30, For the ninesix-month periods ended September June 30, 2020 2019 2020 2019 Income tax expense shown in profit or loss: Current tax expense: Income tax expense for the period 5,033,684.63 3,796,207.10 14,020,900.44 9,863,288.86 4,896,866.65 4,447,493.63 8,987,215.81 6,067,081.76 Deferred tax expense (income): Changes in temporary differences relating to the original recognition and reversal 27,748.88 (229,253.72157,059.95) 400,512.66 115,956.53 (113,297.19) (692,566.811,093,079.47) Total 4,804,430.91 4,196,719.76 13,907,603.25 9,170,722.05 4,924,615.53 4,290,433.68 9,103,172.34 4,974,002.29 Baht Separate financial statement For the three-month periods ended September June 30, For the ninesix-month periods ended September June 30, 2020 2019 2020 2019 Income tax expense shown in profit or loss: Current tax expense: Income tax expense for the period 3,805,605.84 2,745,277.67 10,932,366.13 7,420,033.45 3,789,502.89 3,524,246.83 7,126,760.29 4,674,755.78 Deferred tax expense (income): Changes in temporary differences relating to the original recognition and reversal (165,210.96134,551.71) 93,212.46 (238,338.89) (79,230.85) (403,549.85) (147,582.1168,351.26) Total 3,640,394.88 2,666,046.82 10,528,816.28 7,272,451.343,654,951.18 3,617,459.29 6,888,421.40 4,606,404.52

OPERATING SEGMENT. The Company and its subsidiaries operate in 2 main reports by products operating segments in a main geographical area in Thailand as follows: Type of operating segment Nature of operating segment - Human healthcare Healthcare product, anti-aging and human beauty product such as medical supplies, nutrition therapy, cosmetics, supplementary food, probiotic and prebiotic product, health food product, general food product, and medical equipment, etc. - Animal healthcare Pet healthcare and livestock product such as medical supplies, nutrition therapy, vaccine, supplementary food, probiotic & prebiotic product, animal health food product, premium grade animal food, general formula animal food, and medical equipment related to pet and livestock care product, etc. The operating segment’s performance is regularly reviewed by the chief operating decision maker who is the Executive Directors in order to make decisions about the allocation of resources to the segment and assess its performance. The Company and its subsidiaries assess the performance of the operating segment by using the operating profit or loss as the same basis to assess operating profit or loss in the financial statements. Details of financial information by segment operations for the three-month and nine-month periods period ended September 30, 2020 2019 and 2019 2018 were as follows: Thousand Baht Consolidated financial statements For the three-month periods period ended September 30, Human healthcare Animal healthcare Total 2020 2019 2020 2018 2019 2020 2018 2019 2018 Revenue from sales 58,729 55,013 50,239 58,623 36,929 108,968 27,536 91,942 86,159 Cost of sales (13,051) (19,123) (30,45220,859) (18,759) (43,50312,601) (37,882) (33,460) Gross profit 45,678 35,890 19,787 37,764 18,170 65,465 14,935 54,060 Distribution costs 52,699 Selling expenses (28,21823,933) (23,93324,918) Administrative expenses (13,42911,330) (11,33010,689) Profit from operation 23,818 18,797 17,092 Other income 1,610 incomes 633 280 Finance cost costs (157227) (2276) Share of loss of associate associates (5754) (5459) Income tax expenses (4,8044,197) (4,1974,121) Profit for the period 20,410 14,952 13,186 Thousand Baht Consolidated financial statements For the nine-month periods period ended September 30, Human healthcare Animal healthcare Total 2020 2019 2020 2018 2019 2020 2018 2019 2018 Revenue from sales 168,622 172,128 138,126 159,059 102,399 306,748 65,030 274,527 224,089 Cost of sales (42,533) (66,029) (76,85355,135) (51,574) (119,38630,042) (117,603) (85,177) Gross profit 126,089 106,099 61,273 103,924 50,825 187,362 34,988 156,924 Distribution costs 138,912 Selling expenses (83,84982,716) (82,71661,713) Administrative expenses (39,12835,206) (35,20632,441) Profit from operation 64,385 39,002 44,758 Other income 4,037 incomes 3,776 739 Finance cost costs (599453) (45320) Share of loss of associate associates (162174) (174173) Income tax expenses (13,9089,171) (9,17111,692) Profit for the period 53,753 32,980 1933,612 Major customer The Groups has no sales revenue from any one of retail customer through distributor more than 10 percent of sales revenue of the company group. INCOME TAX EXPENSE Major components of income tax expense for Thus, information has not been disclosed on the three-month and nine-month periods ended September 30, 2020 and 2019 consisted of: Baht Consolidated financial statements For the three-month periods ended September 30, For the nine-month periods ended September 30, 2020 2019 2020 2019 Income tax expense shown in profit or loss: Current tax expense: Income tax expense for the period 5,033,684.63 3,796,207.10 14,020,900.44 9,863,288.86 Deferred tax expense (income): Changes in temporary differences relating to the original recognition and reversal (229,253.72) 400,512.66 (113,297.19) (692,566.81) Total 4,804,430.91 4,196,719.76 13,907,603.25 9,170,722.05 Baht Separate financial statement For the three-month periods ended September 30, For the nine-month periods ended September 30, 2020 2019 2020 2019 Income tax expense shown in profit or loss: Current tax expense: Income tax expense for the period 3,805,605.84 2,745,277.67 10,932,366.13 7,420,033.45 Deferred tax expense (income): Changes in temporary differences relating to the original recognition and reversal (165,210.96) (79,230.85) (403,549.85) (147,582.11) Total 3,640,394.88 2,666,046.82 10,528,816.28 7,272,451.34major customer.